青皮与陈皮的功效区别是（） A.陈皮理脾胃之气，消积化滞；青皮理肝气，散寒止痛 B.

建国60周年大阅兵式上，女兵方阵是亮点之一，如图所示．她们在接受检阅时，每分钟走112步，每步约为75cm，则他们沿直线做匀速运动在100s内通过的距离为______米．

简述法的指引作用的种类。

Hai is the general director of a company that manages bookings for a traditional dancing act that performs throughout Vietnam. He manages contracts with customers, as well as the administration arrangements for the act’s appearances, including hotels and travel.Hai concluded a contract with a concert organiser in Ho Chi Minh City. The contract specified the fee to be paid for the dancing act to appear, and a fixed sum to cover accommodation and travel from Hanoi. Three weeks before the concert in Ho Chi Minh City, Hai decided to organise flights for the performers but discovered that due to a fuel crisis the fares for the flights would be 60% more expensive than originally estimated. Hai decided to withdraw from the contract as he did not wish to incur a loss.Hai concluded a similar contract with a concert organiser in Da Nang. On the morning of the day on which the concert was planned to take place, the theatre was seriously damaged by fire, causing the cancellation of the concert by the organiser. The dancing act had already travelled to Da Nang and had paid for all travel and accommodation necessary for its appearance. Hai decided to invoice the organiser for the full fee and expenses incurred.Required:

(b) Discuss the potential liability of the concert organiser in Da Nang for the fees and expenses invoiced by Hai’s company. (5 marks)

人生观作为一种社会意识形态，是社会存在的反映，归根到底是由社会物质生活条件决定的，是一定社会关系的产物。 ( )

某工业项目计算期15年，建设期3年，第4年投产，第5年开始达到生产能力。

(1) 建设投资(不含建设期利息)8000万元，全部形成固定资产，流动资金2000万元。建设投资贷款的年利率为6%，建设期间只计息不还款，第4年投产后开始还贷，每年付清利息并分10年等额偿还建设期利息资本化后的全部借款本金。投资计划与资金筹措表，见表1-1。

(2) 固定资产平均折旧年限为15年，残值率5%。计算期末回收固定资产余值和流动资金。

(3) 销售收入、销售税金及附加和经营成本的预测值见表1-2，其他支出忽略不计；

(4) 税后利润分配包括法定盈余公积金、公益金、应付利润和未分配利润。法定盈余公积金按税后利润的10%计算，公益金按税后利润的5%计算，还清贷款前应付利润按税后利润扣除法定盈余公积、公益金和用于还款的未分配利润后的余额计算，还清贷款后按税后利润扣除法定盈余公积金、公益金后的80%计算。各年所得税税率为33%。

(表内数值四舍五入取整。)

计算该工业项目的投资利润率、投资利税率和资本金净利润率。