"When one of the doctors criticizes me, I get defensive. I feel like a child again, being scolded, and I want to explain that I’m not wrong," says Viola, a nurse. This is a common reaction to criticism, but not a good one. There are better ways of dealing with criticism.1. Try to be objective. When Sol was criticized by his new employer for not having made a sale, Sol’s reaction was to feel sorry for himself. "I had put everything I had into making that sale," Sol says," and I felt that I had failed as a person. I had to learn through experience not to react like that to each failure."2. Take time to cool down. Rather than reacting immediately to criticism, take some time to think over what was said. Your first question should be whether the criticism is fair from the other person’s position. The problem may be a simple misunderstanding of what you did or your reasons for doing it.3. Take positive action. After you cool down, consider what you can do about the situation. The best answer may be "nothing". "I finally realized that my boss was having personal problems and taking them out on me because I was there," says Sheila. "His criticisms didn’t really have anything to do with my work, so nothing I said or did was going to change them." In Sheila’s ease, the best way to deal with it was to leave her job. ’However, that’s an extreme reaction. You may simply explain your opinion without expecting an in-depth discussion. You may even decide that the baffle isn’t worth fighting this time. The key, in any case, is to have a reasonable plan. The writer thinks Sheila can decide to leave her job because her boss()
A. didn’t like her appearance
B. refused to change his opinion
C. made an unreasonable criticism
D. refused to talk to her about the criticism
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中科股份有限公司(本题下称“中科公司”)为增值税一般纳税人,适用的增值税税率为17%。中科公司以人民币作为记账本位币,外币业务采用业务发生时的市场汇率折算,按月计算汇兑损益。(1)中科公司有关外币账户2008年3月31日的余额如下:项目外币账户余额(万美元)汇率人民币账户外余额(万人民币)银行存款8007.05600应收存款4007.02800应付存款2007.01400长期借款10007.07000(2)中科公司2008年4月份发生的有关外币交易或事项如下:①4月3日,将100万美元兑换为人民币,兑换取得的人民币已存入银行。当日市场汇率为1美元=7.0元人民币,当日银行买入价为1美元=6.9元人民币。②4月10日,从国外购入一批原材料,货款总额为400万美元。该原材料已验收入库,货款尚未支付。当日市场汇率为1美元=6.9元人民币。另外,以银行存款支付该原材料的进口关税500万元人民币,增值税554.2万元人民币。③4月14日,出口销售一批商品,销售价款为600万美元,货款尚未收到。当日市场汇率为1美元=6.9元人民币。假设不考虑相关税费。④4月20日,收到应收账款300万美元,款项已存入银行。当日市场汇率为1美元= 6.8元人民币。该应收账款系2月份出口销售发生的。⑤4月25日,以每股10美元的价格(不考虑相关税费)购入英国Host公司发行的股票10000股作为交易性金融资产,当日市场汇率为1美元=6.8元人民币。⑥4月30日,计提长期借款第一季度发生的利息。该长期借款系2008年1月1日从中国银行借入的专门借款,用于购买建造某生产线的专用设备,借入款项已于当日支付给该专用设备的外国供应商。该生产线的建造工程已于2007年10月开工。该外币借款金额为 1000万元,期限2年,年利率为4%,按季计提借款利息,到期一次还本,每年末支付利息。该专用设备于3月20日投入安装。至2008年4月30日,该生产线尚处于建造过程中。⑦4月30日,英国Host公司发行的股票市价为11美元。⑧4月30日,市场汇率为1美元=6.7元人民币。要求: 编制中科公司4月份与外币交易或事项相关的会计分录。
有如下关系:课程表C,主键为c-id(char(4))。 c-id c-name C601 数据库 C602 数据结构 C603 操作系统 若用如下语句建立成绩表SC: CREATE TABLE SC(s-id char(6)NOT NULL,c-id char(4)NOT NULL,score Integer),其中s-id为主键,c-id为外键(是C表的主键)。当执行如下语句时,哪个语句不能执行 ( )。
A. INSERT SC VALUES(’990101’,’NULL’,75)
B. INSERT SC VALUES(’990203’,’C601’,80)
C. INSERT SC VALUES(NULL,’C602’,93)
D. INSERT SC VALUES(’990202’,’C604’,NULL)
2011年3月10日,甲公司、乙公司签订买卖合同。甲公司按照合同约定供货后,采用异地托收承付结算方式结算货款。3月30日,乙公司接到付款通知,4月1日填制拒付理由书拒绝付款,认为合同中未事先约定明确的结算方式。后经双方协商改为汇票结算方式。4月15日,乙公司向甲公司开具出票后3个月付款的商业承兑汇票,票面金额为100万元。甲取得汇票后不慎被丙盗窃。后丙伪造甲公司的公章,以甲公司名义与丁签订了买卖合同,并将该汇票背书转让给丁,丁又背书转让给戊,善意当事人丁、戊取得票据时均已以付对价。持票人戊于汇票到期日前向乙提示付款,乙以甲的货物存在质量问题为由拒绝支付。戊取得拒付理由书后,向丁发出书面追索通知,追索金额包括票据金额100万元、逾期付款利息及发出追索通知费用3万元。丁以追索金额103万元超过票据金额为由拒绝承担责任。甲以该票据被丙变造为由拒绝承担责任。 根据上述内容,分析回答下列问题: 乙对托收承付的拒付理由是否充分并说明理由。
2011年3月10日,甲公司、乙公司签订买卖合同。甲公司按照合同约定供货后,采用异地托收承付结算方式结算货款。3月30日,乙公司接到付款通知,4月1日填制拒付理由书拒绝付款,认为合同中未事先约定明确的结算方式。后经双方协商改为汇票结算方式。4月15日,乙公司向甲公司开具出票后3个月付款的商业承兑汇票,票面金额为100万元。甲取得汇票后不慎被丙盗窃。后丙伪造甲公司的公章,以甲公司名义与丁签订了买卖合同,并将该汇票背书转让给丁,丁又背书转让给戊,善意当事人丁、戊取得票据时均已以付对价。持票人戊于汇票到期日前向乙提示付款,乙以甲的货物存在质量问题为由拒绝支付。戊取得拒付理由书后,向丁发出书面追索通知,追索金额包括票据金额100万元、逾期付款利息及发出追索通知费用3万元。丁以追索金额103万元超过票据金额为由拒绝承担责任。甲以该票据被丙变造为由拒绝承担责任。 根据上述内容,分析回答下列问题: 丙的行为属于何种行为其应承担哪些责任