“友谊是天地间最可贵的东西，深挚的友谊是人生最大的一种安慰。”邹韬奋的话说明了

双级压缩制冷流程中的中间冷却器主要作用有那些？

Dongfang Import & Export Co (Dongfang Co) and Lidar Steel Company (Steel Co) entered into a cooperation contract. According to the contract Dongfang Co was responsible for the importation of 10,000 metric ton (M/T) of iron ore and exportation of pig iron 6,000 M/T, while Steel Co was responsible for the processing of iron ore into pig iron; Steel Co was also under the obligation to complete the processing within 10 days upon the arrival of iron ore and then carry the pig iron to Tianjin port for export by Dongfang Co.On 10 March 2008 the first shipment of 5,000 M/T iron ore arrived at the designated port and was promptly carried to the premises of Steel Co for processing.10 days later the second shipment of 5,000 M/T arrived at the Chinese port. However Dongfang Co found that several bank accounts of Steel Co were frozen by the order of the court in a dispute with a third party. Therefore, it immediately despatched a written memo to Steel Co, stating that it would detain the second shipment of iron ore until Steel Co delivered the processed pig iron.Upon the receipt of the notice, Steel Co sent back a fax to express its sincere regret for its delay to deliver pig iron. Steel Co emphasised, however, that it suffered from insufficient funds to buy coke for the processing. It promised to make efforts to deal with this problem, but failed to specify any concrete measures to be taken or give the necessary security for the performance of the contractual obligation. Steel Co also urged that Dongfang Co deliver the remaining 5,000 M/T of iron ore.Considering the date for the shipment of pig iron was approaching but Steel Co did not deliver any processed pig iron, Dongfang Co declared the dissolution of the cooperation contract and sold the remaining 5,000 M/T of iron ore to a third party. Under such circumstances Steel Co brought an action against Dongfang Co for damages on the ground that Dongfang refused to deliver the second shipment of 5,000 M/T iron ore for processing.Required:Answer the following questions in accordance with the relevant provisions of the Contract Law of China, and give your reasons for your answer:

(a) State whether Dongfang Co was entitled to detain the remaining 5,000 M/T of iron ore; (6 marks)

VLAN技术是基于应用层和网络层之间的隔离技术。

在许多建设项目中，建设项目流程中的各种专业化任务本身并不复杂，决定工作质量、项目及其最终产品的关键在于______。

A．各种工作的目标差异
B．文化冲突
C．信息传输通道受阻
D．各种专业工作之间的协调与整合

高明股份有限公司(本题下称“高明公司”)为增值税一般纳税人，增值税税率为 17%。2009年至2011年发生的相关交易或事项如下：
(1)2009年6月15日，高明公司决定将自产产品与甲公司持有的乙公司40%股权相交换，并在6月30日办理完资产交接和股权转让手续。
换出产品的成本为450万元，没有计提存货跌价准备，公允价值(不含税)为600万元。高明公司换入乙公司股权后，准备长期持有，作为长期股权投资核算，因持股比例较大，能够派出管理人员参与乙公司生产经营决策。该股权的公允价值为800万元，高明公司支付给甲公司补价98万元。
交易日乙公司可辨认资产的公允价值为5000万元，负债的公允价值为2800万元；假设高明公司取得股权时，乙公司资产、负债的账面价值与公允价值一致；乙公司执行的会计政策与高明公司的一致。
(2)2009年乙公司发生亏损700万元；其中1～6月亏损500万元，7～12月亏损200万元；除此之外，没有发生其他所有者权益变动的事项。本年度，高明公司除投资于乙公司外，与乙公司之间没有发生其他交易或事项。
(3)2010年12月8日，乙公司将其成本为300万元的商品以400万元的价格出售给高明公司，高明公司将取得的商品作为存货。至2010年末，高明公司仍未对外出售该存货。
2010年乙公司实现净利润600万元；2010年乙公司由于有关业务使资本公积增加150万元。
(4)2011年3月5日，乙公司宣告发放现金股利80万元，高明公司尚未收到。
(5)2011年3月15日，由于高明公司欠丙公司货款1500万元无法偿还，丙公司上诉到法院，经法院判决，要求高明公司将持有的乙公司40%股份全部用以抵偿债务。高明公司于当日履行了股权转让手续，解除了债权债务关系。
债务重组日，该股权的公允价值为1098万元(不含应收股利)，应收股利公允价值为32万元。
(6)假定不考虑除增值税以外的相关税费影响。
[要求]
(1)判断高明公司用存货换入股权是否属于非货币性资产交换，并对该交易进行账务处理(长期股权投资应写出明细科目)。
(2)对2009～2011年高明公司长期股权投资作出账务处理。
(3)计算高明公司债务重组利得和资产转让损益，并对高明公司债务重组作出账务处理。 (答案金额用万元表示)