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简述流动比率指标的含义及其缺点。

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某企业20×8年l2月31日,甲存货的实际成本为80万元,加工该存货至完工产成品估计还将发生成本为20万元,估计销售费用和相关税费为2万元,估计用该存货生产的产成品售价l00万元。则甲存货的可变现净值为()

财务分析评价基准包括()

某企业20×8年l2月31日,甲存货的实际成本为80万元,加工该存货至完工产成品估计还将发生成本为20万元,估计销售费用和相关税费为2万元,估计用该存货生产的产成品售价l00万元。则甲存货的可变现净值为()

“不同企业发生的相同或者相似的交易或者事项,应当采用规定的会计政策,确保会计信息相互一致"。这一要求体现的会计信息质量特征是()

D企业2006年产品销售收入为6000万元,全部资产平均余额为2000万元,流动资产占全部资产的比重为40%;2007年产品销售收入为7500万元,全部资产平均余额为3000万元,流动资产占全部资产的比重为45%。

要求:(1)计算总资产周转率、流动资产周转率、固定资产周转率。

(2)根据以上资料,对总资产周转率变动的原因进行分析。

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1There'sadimmerswitchinsidethesunthatcausesitsbrightnesstoriseandfallontimescalesofaround100,000years-exactlythesameperiodasbetweeniceagesonEarth.Sosaysaphysicistwhohascreatedacomputermodelofourstar'score. 2RobertEhrlichofGeorgeMasonUniversityinFairfax,Virginia,modelledtheeffectoftemperaturefluctuationsinthesun'sinterior.Accordingtothestandardview,thetemperatureofthesun'scoreisheldconstantbytheopposingpressuresofgravityandnuclearfusion.However,Ehrlichbelievedthatslightvariationsshouldbepossible. 3HetookashisstartingpointtheworkofAttilaGrandpierreoftheKonkolyObservatoryoftheHungarianAcademyofSciences.In2005,Grandpierreandacollaborator,Gáborágoston,calculatedthatmagneticfieldsinthesun'scorecouldproducesmallinstabilitiesinthesolarplasma.Theseinstabilitieswouldinducelocalisedoscillationsintemperature. 4Ehrlich'smodelshowsthatwhilstmostoftheseoscillationscanceleachotherout,somereinforceoneanotherandbecomelong-livedtemperaturevariations.Thefavouredfrequenciesallowthesun'scoretemperaturetooscillatearounditsaveragetemperatureof13.6millionkelvinincycleslastingeither100,000or41,000years.Ehrlichsaysthatrandominteractionswithinthesun'smagneticfieldcouldflipthefluctuationsfromonecyclelengthtotheother. 5ThesetwotimescalesareinstantlyrecognisabletoanyonefamiliarwithEarth'siceages:forthepastmillionyears,iceageshaveoccurredroughlyevery100,000years.Beforethat,theyoccurredroughlyevery41,000years. 6MostscientistsbelievethattheiceagesaretheresultofsubtlechangesinEarth'sorbit,knownastheMilankovitchcycles.OnesuchcycledescribesthewayEarth'sorbitgraduallychangesshapefromacircletoaslightellipseandbackagainroughlyevery100,000years.ThetheorysaysthisalterstheamountofsolarradiationthatEarthreceives,triggeringtheiceages.However,apersistentproblemwiththistheoryhasbeenitsinabilitytoexplainwhytheiceageschangedfrequencyamillionyearsago. 7"InMilankovitch,thereiscertainlynogoodideawhythefrequencyshouldchangefromonetoanother,"saysNeilEdwards,aclimatologistattheOpenUniversityinMiltonKeynes,UK.NoristhetransitionproblemtheonlyonetheMilankovitchtheoryfaces.EhrlichandothercriticsclaimthatthetemperaturevariationscausedbyMilankovitchcyclesaresimplynotbigenoughtodriveiceages. 8However,EdwardsbelievesthesmallchangesinsolarheatingproducedbyMilankovitchcyclesarethenamplifiedbyfeedbackmechanismsonEarth.Forexample,ifseaicebeginstoformbecauseofaslightcooling,carbondioxidethatwouldotherwisehavefounditswayintotheatmosphereaspartofthecarboncycleislockedintotheice.ThatweakensthegreenhouseeffectandEarthgrowsevencolder. 9AccordingtoEdwards,thereisnolackofsuchmechanisms."Ifyouaddtheireffectstogether,thereismorethanenoughfeedbacktomakeMilankovitchwork,"hesays."Theproblemnowisidentifyingwhichmechanismsareatwork."ThisiswhyscientistslikeEdwardsarenotyetreadytogiveuponthecurrenttheory."Milankovitchcyclesgiveusiceagesroughlywhenweobservethemtohappen.Wecancalculatewhereweareinthecycleandcompareitwithobservation,"hesays."Ican'tseeanywayoftesting[Ehrlich's]ideatoseewhereweareinthetemperatureoscillation." 10Ehrlichconcedesthis."Ifthereisawaytotestthistheoryonthesun,Ican'tthinkofonethatispractical,"hesays.That'sbecausevariationover41,000to100,000yearsistoogradualtobeobserved.However,theremaybeawaytotestitinotherstars:reddwarfs.Theircoresaremuchsmallerthanthatofthesun,andsoEhrlichbelievesthattheoscillationperiodscouldbeshortenoughtobeobserved.Hehasyettocalculatethepreciseperiodortheextentofvariationinbrightnesstobeexpected. 11NigelWeiss,asolarphysicistattheUniversityofCambridge,isfarfromconvinced.HedescribesEhrlich'sclaimsas"utterlyimplausible".EhrlichcountersthatWeiss'sopinionisbasedonthestandardsolarmodel,whichfailstotakeintoaccountthemagneticinstabilitiesthatcausethetemperaturefluctuations. Questions1-4 CompleteeachofthefollowingstatementswithOneorTwonamesofthescientistsfromtheboxbelow. WritetheappropriatelettersA-Einboxes1-4onyouranswersheet. A.AttilaGrandpierre B.Gáborágoston C.NeilEdwards D.NigelWeiss E.RobertEhrlich 1....claimsthereadimmerswitchinsidethesunthatcausesitsbrightnesstoriseandfallinperiodsaslongasthosebetweeniceagesonEarth. 2....calculatedthattheinternalsolarmagneticfieldscouldproduceinstabilitiesinthesolarplasma. 3....holdsthatMilankovitchcyclescaninducechangesinsolarheatingonEarthandthechangesareamplifiedonEarth. 4....doesn'tbelieveinEhrlich'sviewpointsatall. Questions5-9 Dothefollowingstatementsagreewiththeinformationgiveninthereadingpassage? Inboxes5-9onyouranswersheetwrite TRUEifthestatementistrueaccordingtothepassage FALSEifthestatementisfalseaccordingtothepassage NOTGIVENiftheinformationisnotgiveninthepassage 5.Theiceageschangedfrequencyfrom100,000to41,000yearsamillionyearsago. 6.ThesoleproblemthattheMilankovitchtheorycannotsolveistoexplainwhytheiceagefrequencyshouldshiftfromonetoanother. 7.Carbondioxidecanbelockedartificiallyintoseaicetoeliminatethegreenhouseeffect. 8.SomescientistsarenotreadytogiveuptheMilankovitchtheorythoughtheyhaven'tfiguredoutwhichmechanismsamplifythechangesinsolarheating. 9.BothEdwardsandEhrlichbelievethatthereisnopracticalwaytotestwhenthesolartemperatureoscillationbeginsandwhenends. Questions10-14 Completethenotesbelow. ChooseonesuitablewordfromtheReadingPassageaboveforeachanswer. Writeyouranswersinboxes10-14onyouranswersheet. Thestandardviewassumesthattheopposingpressuresofgravityandnuclearfusionsholdthetemperature...10...inthesun'sinterior,buttheslightchangesintheearth's...11...alterthetemperatureontheearthandcauseiceagesevery100,000years.ABritishscientist,however,challengesthisviewbyclaimingthattheinternalsolarmagnetic...12...caninducethetemperatureoscillationsinthesun'sinterior.Thesun'scoretemperatureoscillatesarounditsaveragetemperaturein...13...lastingeither100,000or41,000years.Andthe...14...interactionswithinthesun'smagneticfieldcouldflipthefluctuationsfromonecyclelengthtotheother,whichexplainswhytheiceageschangedfrequencyamillionyearsago.
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