“资产=负债十所有者权益”公式,在期初和期末是相等的,但在会计期间发生收入和费用,因

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问题:

“资产=负债十所有者权益”公式,在期初和期末是相等的,但在会计期间发生收入和费用,因此这个公式就被破坏。()

考点:会计资格考试会计从业资格(会计基础)福建2012年会计从业资格考试《会计基础》真题及答案
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下列与细菌致病性无关的结构是()

A.普通菌毛

B.鞭毛

C.荚膜

D.异染颗粒

E.脂质A

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属于抗孕激素类药物的是( )。

A.酮洛芬
B.毗罗昔康
C.盐酸阿米替林
D.维生素D3
E.米非司酮

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In relation to the legal system in Zimbabwe, explain and distinguish between:

(a) criminal law and civil law; (4 marks)

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宁波帮博物馆的展厅陈列二楼分为哪几个单元?

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Perhaps only a small boy trained to be a wizard at the Hogwarts School of Magic could cast a spell so powerful as to create the biggest book launch ever. Wherever in the World the clock strikes midnight on June 20th, his followers will flock to get their paws on one of more than 10m copies of "Harry Potter and the Order of the Phoenix". Bookshops will open in the middle of the night and delivery firms are drafting in extra staff and bigger trucks. Related toys, games, DVDs and other merchandise will be everywhere. There will be no escaping Potter mania.

Yet Mr. Potter’s world is a curious one, in which things are often not what they appear. While an excitable media (hereby including The Economist, happy to support such a fine example of globalization) is helping to hype the launch of J. K. Rowling’s fifth novel, about the most adventurous thing that the publishers have organized is a reading by Ms. Rowling in London’s Royal Albert Hall, to be broadcast as a live web cast.

Hollywood, which owns everything else to do with Harry Potter, says it is doing even less. Incredible as it may seem, the guardians of the brand say that, to protect the Potter franchise, they are trying to maintain a low profile. Well, relatively low.

Ms. Rowling signed a contract in 1998 with Warner Brothers, part of AOL Time Warner, giving the studio exclusive film, licensing and merchandising rights in return for what now appears to have been a steal: some $ 500,000. Warner licenses other firms to produce goods using Harry Potter characters or images, from which Ms. Rowling gets a big enough cut that she is now wealthier than the queen--if you believe Britain’s Sunday Times rich list. The process is self-generating: each book sets the stage for a film, which boosts book sales, which lifts sales of Potter products.

Globally, the first four Harry Potter books have sold some 200m copies in 55 languages; the two movies have grossed over $1.8 billion at the box office.

This is a stunning success by any measure, especially as Ms Rowling has long demanded that Harry Potter should not be over-commercialized. In line with her wishes, Warner says it is being extraordinarily careful, at least by Hollywood standards, about what it licenses and to whom. It imposed tough conditions on Coca-Cola,. insisting that no Harry Potter images should appear on cans, and is now in the process of making its licensing programmed even more restrictive. Coke may soon be considered too mass market to carry the brand at all.

The deal with Warner ties much of the merchandising to the films alone. There are no officially sanctioned products relating to "Order of the Phoenix"; nor yet for "Harry Potter and the Prisoner of Azkaban", the film of the third book, which is due out in June 2004. Warner agrees that Ms. Rowling’s creation is a different sort of commercial property, one with long-term potential that could be damaged by a typical Hollywood marketing blitz, says Diane Nelson, the studio’s global brand manager for Harry Potter. It is vital, she adds, that with more to come, readers of the books are not alienated. "The evidence from our market research is that enthusiasm for the property by fans is not warning.\

Ms. Rowling’s reading in London’s Royal Albert Hall is mentioned to show()

A. publishers are really adventurous in managing the Potter’s business

B. businesses involved with Potter are moving along in an unusual way

C. the media are promoting Potter mania more actively than Hollywood

D. businesses are actually more credible than media in Potter’s world

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