新华化工公司目前正在考虑同某厂签订在本地区专卖该厂某新产品的合同。该项专卖权的期限为

题型:问答题

问题:

新华化工公司目前正在考虑同某厂签订在本地区专卖该厂某新产品的合同。该项专卖权的期限为5年,专卖权的取得成本为50000元。新华化工公司经过调查分析,有关专营此项新产品的资料如下:固定资产投资(直线法折旧) 60 000元流动资产投资 70 000元5年后固定资产残值10 000元5年后清理固定资产支出 5 000元每年预计销售收入和成本:销售收入200 000元销售成本120 000元营业费用支出(工资、广告等)25 000元所得税率40%,资金成本18% 问:新华化工公司应否签订该项专卖合同

考点:会计资格考试中级会计(财务管理)项目投资
题型:问答题

期盼正义、维护正义是所有善良人的心声。下列与正义行为相违背的是

A.朋友有点胖,小进亲切地称呼他“八戒”

B.小玲买到盗版书,及时向有关部门举报

C.爸爸酒后欲驾车,小林千方百计地劝阻

D.看到有人乱扔垃圾,小丁立即上前制止

题型:问答题

企业进行财务评价的方法包括()。

A、杜邦分析法

B、沃尔评分法

C、功效函数法

D、功效系数法

题型:问答题

A study released a little over a week ago, which found that eldest children end up, on average, with slightly higher IQ’s than younger siblings, was a reminder that the fight for self-definition starts much earlier than freshman year. Families, whatever the relative intelligence of their members, often treat the firstborn as if he or she were the most academic, and the younger siblings fill in other niches: the wild one, the flirt.

These imposed caricatures, in combination with the other labels that accumulate from the sandbox through adolescence, can seem over time like a miserable entourage of identities that can be silenced only with hours of therapy. But there’s another way to see these alternate identities: as challenges that can sharpen psychological skills. In a country where reinvention is considered a birthright, many people seem to treat old identities the way Houdini treated padlocked boxes: something to wriggle free from, before being dragged down. And psychological research suggests that this ability can be a sign of mental resilience, of taking control of your own story rather than being trapped by it.

The late-night bull sessions in college or at backyard barbecues are at some level like out-of-body experiences, allowing a re-coloring of past experience to connect with new acquaintances. A more obvious outlet to expand identity—and one that’s available to those who have not or cannot escape the family and community where they’re known and labeled—is the Internet. Admittedly, a lot of the role-playing on the Internet can have a deviant quality. But researchers have found that many people who play life-simulation games, for example, set up the kind of families they would like to have had, even script alternate versions of their own role in the family or in a peer group.

Decades ago the psychologist Erik Erickson conceived of middle age as a stage of life defined by a tension between stagnation and generativity-a healthy sense of guiding and nourishing the next generation, of helping the community. Ina series of studies, the Northwestern psychologist Dan P. McAdams has found that adults in their 40s and 50s whose lives show this generous quality—who often volunteer, who have a sense of accomplishment—tell very similar stories about how they came to be who they are. Whether they grew up in rural poverty or with views of Central Park, they told their life stories as series of redemptive lessons. When they failed a grade, they found a wonderful tutor, and later made the honor roll; when fired From a good job, they were forced to start their own business.

This similarity in narrative constructions most likely reflects some agency, a willful reshaping and re-imagining of the past that informs the present. These are people who, whether pegged as nerds or rebels or plodders, have taken control of the stories that form their identities.

In conversation, people are often willing to hand out thumbnail descriptions of themselves:" I’m kind of a hermit." Or a talker, a practical joker, a striver, a snob, a morning person. But they are more likely to wince when someone else describes them so authoritatively.

Maybe that’s because they have come too far, shaken off enough old labels already. Like escape artists with a lifetime’s experience slipping through chains, they don’t want or need any additional work. Because while most people can leave their family niches, schoolyard nicknames and high school reputations behind, they don’t ever entirely forget them.

A recent study shows that()

A. the firstborns and younger siblings are often treated differently

B. higher IQ holders in a family are always the eldest

C. the firstborns in a family often become more academic

D. the younger siblings are more likely to be ill-treated

题型:问答题

财务公司应遵守会计制度规定和委托合同约定,将委托业务与()业务实行分账管理。

A.其他代理

B.债券

C.租赁

D.自营

题型:问答题

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