某企业采用先进先出法对发出存货进行计价,如果本年度由于经济波动,物价持续上涨,则采用

题型:单项选择题

问题:

某企业采用先进先出法对发出存货进行计价,如果本年度由于经济波动,物价持续上涨,则采用这种方法会导致企业( )。

A.当期成本升高,利润降低

B.当期成本降低,利润升高

C.当期库存存货价值升高,利润升高

D.当期库存存货价值降低,利润升高

考点:在职联考会计硕士(MPAcc)综合知识会计硕士专业学位联考财务会计
题型:单项选择题

阅读短文,问答问题.

                                       建筑“不用空调的楼房”

2010年上海世博会的主题是“城市让生活更美好”,小茜参观上海世博会后想到,夏天,室内安装空调可以调节室温消暑,然而,安装空调既消耗电能,又会造成环境污染,她受到某些世博场馆和先进建筑理念的启示,开动脑筋,想象出了一种不用空调也能降温消暑的好方法.设想有一种材料(比如用塑料包着小蜡球),可以在20~26℃范围内凝固和熔化.若把这种材料掺在水泥中制作成地板或墙壁,就可以起到调节室温的作用,夏天在这样的楼房里就用不着再开空调了.

(1)请你说出其中的道理.

(2)在生活和学习中你一定也有许多奇思妙想,请简要写出一种想象及其理论依据.

题型:单项选择题

生产饲料、饲料添加剂使用允许添加的兽药,必须制成药物饲料添加剂后,方可添加。

题型:单项选择题

There is much chance ______ Bill will recover from his injury in time for the race.[ ]

A. that  

B. which  

C. where  

D. when

题型:单项选择题

在各种原核基因启动序列特定区域内存在的一些相似序列为

A.启动序列
B.共有序列
C.反转重复序列
D.操纵序列

题型:单项选择题

Sustainable development is applied to just about everything from energy to clean water and economic growth, and as a result it has become difficult to question either the basic assumptions behind it or the way the concept is put to use. This is especially true in agriculture, where sustainable development is often taken as the sole measure of progress without a proper appreciation of historical and cultural perspectives.

To start with, it is important to remember that the nature of agriculture has changed markedly throughout history, and will continue to do so. Medieval agriculture in northern Europe fed, clothed and sheltered a predominantly rural society with a much lower population density than it is today. It had minimal effect on biodiversity, and any pollution it caused was typically localized. In terms of energy use and the nutrients captured in the product it was relatively inefficient.

Contrast this with farming since the start of the industrial revolution. Competition from overseas led farmers to specialize and increase yields. Throughout this period food became cheaper, safer and more reliable. However, these changes have also led to habitat loss.

What’s more, demand for animal products in developing countries is growing so fast that meeting it will require an extra 300 million tons of grain a year by 2050. Yet the growth of cities and industry is reducing the amount of water available for agriculture in many regions.

All this means that agriculture in the 21st century will have to be very different from how it was in the 20th. This will require radical thinking. For example, we need to move away from the idea that traditional practices are inevitably more sustainable than new ones. We also need to abandon the notion that agriculture can be "zero impact". The key will be to abandon the rather simple and static measures of sustainability, which centre on the need to maintain production without increasing damage. Instead we need a more dynamic interpretation, one that looks at the pros and cons of all the various ways land is used. There are many different agricultural performances besides food yield: energy use, environmental costs, water purity, carbon footprint and biodiversity. It is clear, for example, that the carbon of transporting tomatoes from Spain to the UK is less than that of producing them in the UK with additional heating and lighting. But we do not know whether lower carbon footprints will always be better for biodiversity. What is crucial is recognizing that sustainable agriculture is not just about sustainable food production.

What does the author think of traditional farming practices()

A.They have remained the same over the centuries.

B.They have not kept pace with population growth.

C.They are not necessarily sustainable.

D.They are environmentally friendly.

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