题目内容
某百货超市2010年年初库存商品的成本为28万元，售价总额为35万元；当年购入商品的成本为20万元，售价总额为25万元；当年实现的销售收入为42万元。在采用售价 金额核算法的情况下，该超市2010年年末库存商品的成本为（）万元。
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担任总会计师，应具备（）。
Technology Transfer in Germany{Page}
When it comes to translating basic research into industrial success, few nations can match Germany. Since the 1940s, the nation's vast industrial base has been fed with a constant stream of new ideas and expertise from science. And though German prosperity (繁荣) has faltered (衰退) over the past decade because of the huge cost of unifying east and west as well as the global economic decline, it still has an enviable (令人羡慕的)record for turning ideas into profit.
Much of the reason for that success is the Fraunhofer Society, a network of research institutes that exists solely to solve industrial problems and create sought-after
technologies. But today the Fraunhofer institutes have competition. Universities are taking an ever larger role in technology transfer, and technology parks are springing up
all over. These efforts are being complemented by the federal programmes for pumping money into start-up companies.
Such a strategy may sound like a recipe for economic success, but it is not without its critics. These people worry that favouring applied research will mean neglecting basic science, eventually starving industry of fresh ideas. If every scientist starts thinking like an entrepreneur (企业家), the argument goes, then the traditional principles of university research being curiosity-driven, free and widely available will suffer. Others claim that many of the programmes to promote technology transfer are a waste of money because half the small businesses that are promoted are bound to go bankrupt within a few years.
While this debate continues, new ideas flow at a steady rate from Germany's research networks, which bear famous names such as Helmholtz, Max Planck and Leibniz. Yet it is the fourth network, the Fraunhofer Society, that plays the greatest role in technology transfer.
Founded in 1949, the Fraunhofer Society is now Europe's largest organisation for applied technology, and has 59 institutes employing 12, 000 people. It continues to grow.
Last year, it swallowed up the Heinrich Hertz Institute for Communication Technology in Berlin. Today, there are even Fraunhofers in the US and Asia.
第 36 题 What factor can be attributecl to German prosperity？
在Excel 2003中，下列说法正确的是（）。
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