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外币业务核算的“一笔业务观点”与“两笔业务观点”的区别，关键在于对外币业务发生时至其产生的外币债权债务结算时，汇率变动所产生的折算差额的处理方法不同，前者将折算差额调整相关资产或收入的原入账价值；后者则作为汇兑损益处理。 ()
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Production engineers from headquarters can give instructions to the production engineering
听力原文：M1: I'd like to discuss with you a proposed structure for the production engineering department in our company--not our entire company but only one department--our production engineers. These proposals are based on the type of organisational structure in several successful companies both at home and abroad. Nevertheless, I' m aware that some of these proposals are controversial and may come as a shock to some of you.
As you know, there are now 600 workers in our production engineering department. This work- force ranges from skilled machinists to production technologists. Their services are highly centralised in our production engineering department at our headquarters. I appreciate that this results in a slightly smaller workforce as well as greater ordination and a concentration of specialist know- how. But we're now finding that this very concentration of expertise here at headquarters encourages us to overlook some of the problems which many of our colleagues have in our twelve factories throughout the region. In a sense, the production engineering department is not aware of all that is happening in the factories and can't understand some of the day-to-day problems.
M2: If you mean that we are getting out of touch with our factories, I think I agree. We don't appreciate many of their difficulties. Shouldn't our factories have more power to make decisions for themselves？
M1: Well, both yes and no. The whole issue is very complex.
F1: But after all, if our factories have more power to act as they like with regard to production engineering, we run the risk of 'them losing sight of the company's overall objectives.
M1: That's true. And so what I'd like to aim for is making our factories more independent from the view of production engineering while, at the same time, encouraging a greater degree of integration in the company.
F2: What about your position as the company production director？ Surely, this is an, essential position, and it's essential for the company production director to have direct control of the factories.
M1: Yes, and, as the company production director, I'll continue to have direct responsibility for each factory as well as for our headquarters.
M2: What about the managers of the factories？
M1: They'll now have much more responsibility for their own factories.
F2: Will they be able to make decisions regarding production engineering？
M1: Yes, they will. But under each factory manager there'll be a production engineering manager, responsible to the factory manager. He'll be working at the factory itself and not at our headquarters. He'll also have authority in his own field.
M2: What about all the production engineers at headquarters？ Will they no longer be required here？
F1: A few will, but others will be transferred to our various factories to work there.. Our chief production engineer here at headquarters will be responsible for coordinating policy. And he'll be assisted by a small team of production engineers. This team will be given direct access to each factory but it own't be in a position to give instructions to the production engineering manager there un- less the general manager of the factory has first given permission.
•You will hear a discussion.
•For each question 23- 30 mark one letter (A, B or C) for the correct answer.
•After you have listened once, relay the recording.
The proposals being made affect ______.
下列无形资产，具有有条件的无限期性的是()
Travellers arriving at Heathrow airport this year have been met by the smell of freshly-cut grass, pumped from a discreet corner via an "aroma box", a machine which blows warm, scented air into the environment. It can scent the area of an average high street shop with the smell of the chocolate, freshly-cut grass, or sea breezes, in fact any synthetic odours that can be made to smell like the real thing.
Heathrow's move into "sensory" marketing is the latest in a long line of attempts by businesses to use sensory psychology -- the scientific study of the effects of the senses on our behaviour to help sell products. Marketing people call this "atmospherics" -- using sounds or smells to manipulate consumer behaviour. On Valentine's Day two years ago the chain of chemist's Superdog scented one of its London shops with chocolate. The smell of chocolate is supposed to have the effect of reducing concentration and making customers relax. "Chocolate is associated with love", said a marketing spokeswoman, "we thought it would get people in the mood for romance." She did not reveal, though, whether the smell actually made people spend more money.
However, research into customer satisfaction with certain scented products has clearly shown that smell does have a commercial effect, though of course it must be an appropriate smell. In a survey, customers considered a lemon-scented detergent more effective than another scented with coconut despite the fact that the detergent used in both was identical. On the other hand, a coconut-scented suntan lotion was rated more effective than a lemon-scented one. A research group from Washington University reported that the smell of mint or orange sprayed in a store resulted in customers rating the store as more modern and more pleasant for shopping than other stores without the smell. Customers also rated the goods on sale as better, and expressed a stronger intention to visit the store again in the future.
Music too has long been used in supermarkets for marketing purposes. Supermarkets are aware, for example, that slow music causes customers to stay longer in the shop (and hopefully buy more things). At Leicester University psychologists have found that a specific kind of music can influence consumer behaviour. In a supermarket French wine sold at the rate of 76% compared to 20% German wine when French accordion music was played. The same thing happened in reverse when German bierkeller music was played In one American study people even bought more expensive wines when classical music was played instead of country music.
Writers and poets have often described the powerful effects of smell on our emotions, and smell is often considered to be the sense most likely to evoke emotion- filled memories. Research suggests however that this is a myth and that a photograph or a voice is just as likely to evoke a memory as a smell. Perhaps the reason for this myth is because smells, as opposed to sights and sounds, are very difficult to give a name to. The fact that smell is invisible, and thus somehow more mysterious, may partly explain its reputation as our most emotional sense.
What is the use of "aroma box" at Heathrow airport？
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