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“应收账款”项目应根据“应收账款”和“预收账款”科目所属各明细科目的期末借方余额合计减去“坏账准备”科目中有关应收账款计提的坏账准备期末余额后的金额填列。如“应收账款”科目所属明细科目期末有贷方余额的，应在“预收款项”项目内填列。
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听力原文：W: Well, Kevin, as a college graduate, how did you become a taxi driver？
M: Well, you do it for money, obviously, like most jobs, but I enjoyed it. I suppose I enjoy being a taxi driver, (19) because 1 can be my own boss, you know, doing what I want to do. You decide what area you're going to, when to have a break, stuff like that. (20)One thing you have to be always thinking about is where you may pick up a passenger. You're always sort of scheming to make an exact bit of money. And the relationship between reward and effort is very immediate. You make the right decision, they pay you and you get a fare.
W: How do the passenger feel when you talk to them？
M: You meet some people who aren't all that nice, (21)but the vast majority of people are very nice. If you're pleased to talk to them, they're mostly pleased to talk to you. You get a feel for people who don't want to talk to you. Ob-viously the first couple of one-word answers will tell you.
W: So you always start talking？
M: I always wish people "good morning" or "good afternoon" or whatever that gets things off to a good start, because quite a few people have a general dislike of taxi drivers.
W: Do they？
M: Well, they do. I mean, the mere fact they can't get a cab the minute they want one makes them annoyed.
(20)
Another factor in the display of art objects (concerns their continued) (preservation). Because of the sensitivity of some of the materials (used in their creation), it is necessary to control within narrow limits the temperature, humidity, and lighting (which) they are exposed.
Study Styles
You know whether you're a morning person or a night owl. You know whether you're a picky eater of a human garbage pail. But do you know if you learn better by reading or by hearing？ If you've survived school so far, you already have some sort of study routine for better or worse. We asked students all over the country for the lowdown on their methods of operations, and also collected some hard-won advice. See if you can recognize your own personal study method in the list below and learn how to study effectively.
The Dreamer
You may say you're studying. You may even look like you're studying. But your mind is in the clouds. Your test performance seldom reflects those long hours you spent at your desk, almost studying. Kim, from Montreal, says:" When I get to the library, I end up sitting there and people-watching." Cindy, from Lafayette, Pennsylvania, says:" Personally, I tend to write everything down on flash cards so I can quiz myself later. Everyone else thinks that I'll ace (成绩为A) the exam, but sometimes I find myself spending so much time writing down every little detail that I don't have time to actually study." Warning: If you spend all day pretending studying, you'll pay all night cramming for real. (What a waste of socializing time!) This year's resolution: Stay on target by setting goals (Like four chapters by Wednesday) and asking your friends to test you. Also, tune in to your interests: If you find yourself drawing elaborate doodles in the margins when you're supposed to be analyzing Shakespeare, take drawing classes and snap out of your day dream.
The Grind
One look at your sock drawer, meticulously arranged in rainbow order, suggests control-freak tendencies. You never fail to do a fixed amount of studying each evening and your good grades show it. You cautiously plot a course to conquer an unruly assignment, and you rarely break your routine. Gretchen, from Chicago, describes her hard-core method:" I completely organize all of my notes. Then, before I do anything else, I plan out exactly how many hours I'm going to study and how long I am going to take breaks. In this way, I always stay on task. I read through my notes and then highlight the things I don't know well, to commit them to memory." But she's not done yet! "Then I read my assignments again and take notes and study these notes the same way I studied my class notes." Sarah, from Scarsdale, New York, also considers herself a worker bee. "I plan my work so that there's something I have to do every night of the week. But when there's a test, I'll do all my assignments before trying to do an overview. Studying comes last because I'll wait until the last minute to even try to concentrating on something with so little structure. "Warning: While your self-discipline will serve you well in college (or the military), you might want to add more inspiration to your perspiration. No amount of memorization, or color-coding your notebooks will help you write an original, opinionated essay and you'll be writing plenty. This year's resolution: Vary your routine and think about your own insights more. After reading an assignment, try closing your eyes and recalling what you found interesting before buckling (扣住) down with your impeccable (无瑕疵的) notes. And if you've got a half hour to spare in your study schedule, try something messy and creative, like writing a poem.
The Social Studier
You're the kind who learns out loud. You yak your way to enlightenment, so study buddies are a must. In school, you remember more from hearing the lectures than from doing the reading. Roberta, from Princeton, New Jersey, says:" I went to a study counselor to find out that I learn best by listening. It's true: Until I hear something out loud, it's not really real to me. When I'm studying and I don't understand something in our textbook, I'll call my friends to get the scoop." Amy, from East Lansing, Michi
The Global Environmental Facility, through the United :Nations Development Program, has decided to fund ＄ 9.3 million of the ＄40 million program to help the government of China transform. its market for refrigerators. The refrigerator project began in 1989 when the EPA signed an agreement with the government of China to assist in the elimination of CFCs from refrigerators. Berkeley Lab has been involved in the project since 1995 through the U.S. Environmental Protection Agency, developing the market transformation program based on the success of the first phase of the project, which involved designing and testing CFC (chlorofluorocabon) free, energy-efficient refrigerators. Fridley says that beyond his technical supervisory role, the Laboratory will be involved in training and working with the State Bureau of Technical Supervision as the new efficiency standards are developed.
"Market transformation," Fridley explains, "is the process of shifting consumer demand for a product, in this case to a more energy-efficient, environmentally favorable product through voluntary, market based means such as technical assistance and training for manufacturers, consumer education, and financial incentives to manufacture and sell the more efficient products."
"Collectively, we developed a technical training program for Chinese refrigerator manufacturers interested in developing CFC free, efficient refrigerators; a financial incentive program to motivate manufacturers to build the most efficient refrigerator possible; and a mass purchasing program for Chinese government agencies that acquire refrigerators in bulk," Fridley says.
In 1998, the refrigerator project was awarded an International Climate Protection Award by the EPA. "It is not widely known in the United States, but China has had an energy efficiency policy in place since the early 1980s, says Mark Levine, Environmental Energy Technologies Division director and an advisor to the Chinese government on energy efficiency." The government of China is committed to using energy more efficiently, and this has allowed the economy to grow at nearly twice the rate of energy consumption.
"The Energy-Efficient Refrigerator Project will have a significant, direct effect on reducing greenhouse gas and pollutant emissions. We Berkeley Lab are grateful to have the chance to work with the people and government of China on this project, as well as on our other refrigerator production projects in energy data analysis, appliance efficiency standards, and technical advice on cogeneration plants ," adds Levine.
The main idea of this passage is ______.
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