题目内容
通过非货币性交易换入的多项非货币性资产，应先确定换入资产入账价值总额，然后按各项换入资产公允价值占换入资产公允价值总额的比例对该入账价值总额进行分配，以确定各项换入资产的入账价值。()
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为建造田定资产而发生的债券发行费用大于发行期间冻结资金利息收入的差额，应按照借款费用资本化的处理原则核算。()
Snowflakes
You've probably heard that no two snowflakes are alike. Of course, nobody has ever confirmed that statement by examining every one of the estimated one septillion snowflakes that drift to Earth each year. Still, Kenneth Libbrecht, a professor at the California Institute of Technology, is confident that the statement is true.
Snowflakes aren't flaky, says Libbrecht. At their basic level, they're crystalline. The lattice of every snowflake is six-sided in shape. The simplest snow crystals are six-sided flat plates and six-sided columns. Such crystals are common in places where the air is extremely cold and dry. Snow crystals acquire their special beauty when their simple six-sided symmetry blossoms. Under the right conditions, each of the six comers of a crystal sprouts what is called an arm. In a matter of minutes, the arms can become highly ornate and give the crystal a star like appearance.
Several factors in the environment affect the shape and growth rate of a snow crystal. One factor is humidity. Crystals grow faster and in more intricate shape as humidity increases. A second factor is air temperature. A snowflake is born when several molecules of water vapor in a cloud land on a speck of dust and freeze to form. a simple crystal. As the young crystal bops around in the cloud, it passes through air pockets of varying temperatures. If the crystal passes through a pocket of air that is, say, -15 degrees Celsius, it will grow quickly and sprout six arms, says Libbrecht. If the crystal is then tossed into a warmer pocket, one about -10℃, the arms' tips will stop growing quickly and form. six-sided plates. If the crystal then drifts into an even warmer pocket of about -5℃, its top and bottom will grow more quickly than its sides and become more column like in shape.
In the course of its life span, a snow-crystal might flutter through many warmer and colder pockets, acquiring a complicated and unique growth history. Such a history will give rise to a snowflake that is unlike any other. Each arm on the snowflake will look exactly like every other one, but the crystal itself will be one of a kind.
Using his cooling tanks, Libbrecht has learned how to create snow crystals of different shapes--plates, columns, needles, etc. Libbrecht has even refined his techniques so that he can make crystals that look highly similar to one another. Still, he lacks the control to manufacture identical twin snowflakes. A slight difference in humidity and temperature can upset the growth profile6 of a crystal.
What does Professor Libbrecht believe to be true？
采用以旧换新方式销售商品，所售商品按照正常商品销售的方法确认收入，回收的商品作为购进商品处理。()
"Own" Your Children's Education
"Helping them isn't about showing your kids how to do the work. It's about being genuinely interested and having regular conversations about what they're learning," says J. Gary Knowles, a professor at the Ontario Institute for Studies in Education, part of the University of Toronto.
Rozon has a slew of suggestions for how to get more involved. "Get to know the teacher. Discuss ways to tailor the assignments to your child's learning style. Spend time in the classroom. Ask for outlines of unit studies so you can find supplementary materials at the library or through videos. Read your child's textbooks: If you work a few pages ahead, you'll be able to help them with problems they encounter."
Reading is another must, says Rozon. "Even after your children can read themselves, hearing somebody else read aloud is important. We nearly always have a book on the go; we read for at least a half hour before bedtime."
The more engaged a parent is, the more the child benefits, adds Bruce Arai. "The evidence is clear: Parental involvement is one of the most important factors in school success." Arai cites the National Longitudinal Survey of Children and Youth, sponsored by Human Resources Development Canada (HRDC), which is measuring all aspects of child development. "The hours children spend in class are but one element of their education," states HRDC, which says parental support, along with teacher support and a positive attitude towards school, all contribute to academic success.
"I see every moment of every day as a learning experience," says Goforth. "The most satisfying part of it is seeing the love of learning continued. I'm not squelching my children's desire to learn by insisting they learn. They learn because they want to."
Adds Jeanne Lambert, mother of Carey Graham: "Make the time, take the time, guide, lead, and encourage. If nothing else, your children learn you care, and that's the most important lesson you can give them."
According to the passage, parents should help their children with their homework.
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