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编制资产负债表时，列在流动负债下的项目有（）。
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特朗普制又称为“灵活的课程表”，提出采用灵活的时间单位代替固定统一的上课时间，以大约()为计算课时的单位。
企业在（）情况下不可以变更会计政策。
Types of Climate
Climate is the combination of temperature, moisture, wind, and sunshine at a place over a period of many years. Weather is made up of atmospheric conditions during a few hours or days. The weather may be rainy on a certain day. But that place may usually have a warm, dry, sunny climate. We learn about the climate of a place by studying its temperature, moisture, wind, and sunshine from season to season and year to year.
Temperature and the amount of rainfall are the two most important elements of climate. Others are humidity (air moisture), cloudiness, fog, sunshine, wind, storms, and air pressure.
There are many different types of climate on earth. Climates of the world can be classified according to their latitudes and the plants that grow there. Different kinds of plants need different amounts of heat and moisture for growth. The vegetation of a region tells us about temperature and rainfall conditions over a long period of time.
Tropical Climates
Tropical climates are found in regions between 35N and 35S latitude. In the tropical rain forest (nearest the equator) conditions are warm and rainy all year long, and there is a thick cover of trees. Places farther north and south of the equator have a tropical wet-and-dry climate. There the forests are not so dense, and many trees lose their leaves in the dry season. Along 23.5N and 23.5S latitude there are vast regions of tropical desert climate, where very little vegetation can grow.
Subtropical Climates
Subtropical climates are usually found between 30 and 40 North and South latitudes. The subtropical western coasts of the continents have a Mediterranean climate. Summers are hot and dry; winters are mild and wet. On the subtropical eastern coasts of continents the climate is humid subtropical. Summers are hot, and winters are mild. There is enough rainfall in all seasons for forests.
Mid-latitude Climate
Mid-latitude climates occur between 40 and 60 NS latitudes. Strong westerly winds blow in the mid-latitudes. The climate of the west coast of North America is mild and rainy most of the year. It helps the growth of fine timber forests. Some places in the mid-latitudes do not receive moisture because of mountain barriers or their great distances from the oceans. Humid continental climates cover large mid-latitude area in eastern parts of the continents. They are forest climates with cold winters and warm summers. Most of the rainfall comes in the summer.
High-latitude Climates
High-latitude climates occur from 60 to the poles, North and South. In the high latitudes it is very cold in winter and cool in summer. The short summers are warm enough for forests of evergreen trees. Greenland and Antarctica have a polar climate, where great ice caps exist because of year-round freezing.
High-altitude Climates
Highland climates are cooler than the surrounding lowlands because of the effects of altitude. Highland climates are found on the high mountains of the world, even on the equator. In the tropics and mid-latitudes different kinds of vegetation grow in zones up the slopes of mountains to the permanent snowfields.
The Causes of Different Climates
The differences in the climate from place to place are caused by climate controls. The major climate controls are latitude, altitude, land and water bodies, ocean currents, and storm centers.
Latitudes make climates colder toward the north and south poles (high latitudes) than at the tropics near the equator (low altitudes). Low-latitude regions remain warm throughout the year. At higher latitudes there are greater differences between winter and summer temperatures.
Altitude affects climate by lowering temperatures as the height above sea level increases. At high altitudes the air is less dense and does not absorb and hold as much heat. On the average, the temperature drops about 2 degrees Celsius
百度能在中文网页的搜索上独占鳌头，这是因为它拥有一项自己的独特核心技术，即（）
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