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净资产收益率＝营业净利率×总资产周转率×权益系数。 ()
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高原地区施工增加费是指海拔高度在1800m以上的地区，由于受气候、气压的影响，致使人工、机械效率降低而增加的费用。 ()
M: No...I am afraid you are mistaken. Instead of completing that, we' ve got to come up with a selling idea for those kitchens. Remember？ The boss will be wanting to see us after lunch and he will be expecting it all to be more or less tied up parcel-like.
F: Wouldn't it be better to finish one job before beginning another. The boss will understand surely.
M: Forgive me if I keep correcting you. but remember there are deadlines. And when there is a deadlines the boss is as immovable as a barnacle.
F: So we will have to come up with the parcel. Any ideas？
M: Absolutely none. And my usually grasshopper brain is not at its come-up-with-the-ideas best this morning. Let' s have a look at the details.
F: Well whatever its like we've got to make it a dream. Gleaming perfection, slick, everything fitted--fitted is a key word isn't it-- everything to avoid the impression of the inevitable mess that kitchens actually get in.
M: How clear it is, that you are new to the adman' s business. I' m afraid you are on the wrong track. The key words to this ad are going to be "timeless, supplicated beauty", "the haute couture of haute cuisine 'and you have forgotten the adman' s first rule.
F: Which is？
M: Hard desk-work, getting to know the facts. You' ve got to knead the dough before you can ice the cake. Let' s look at the ingredients.
F: What makes this kitchen different from any other？
M: Here are some photos, what do you notice？
F: Well, it is different from all the other kitchens on the market. This one is non-fixed.
M: Yes, all the various units can be moved about.
F: Yeah, that is the point...
Who are the sparkers？
来自动植物疫区的船舶、飞机、火车，经检疫发现有禁止进境的动植物、动植物产品和其他检疫物的，口岸出入境检验检疫机关必须进行封存或者销毁处理。()
下列属于动态分析指标的是()。
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