问题 单项选择题

在反馈控制系统中,正、负反馈分别使闭环输入效应()

A.增强、减弱

B.增强、增强

C.减弱、增强

D.减弱、减弱

答案

参考答案:C

问答题

甲公司2007度至2012年度发生的与一栋办公楼有关的业务资料如下:(1)2007年1月1日,甲公司与乙公司签订合同,委托乙公司为其建造一栋办公楼。合同约定,该办公楼的总造价为5000万元,建造期为12个月,甲公司于2007年1月1日向乙公司预付20%的工程款,7月1 日和12月31日分别根据工程进度与乙公司进行工程款结算。(2)2007年1月1 日,为建造该办公楼,甲公司向银行专门借款2000万元,期限为2年,合同年利率与实际年利率均为8%,每年利息于次年1月1日支付,到期一次还本。专门借款中尚未动用部分全部存入银行,年利率1%,假定甲公司每年年末计提借款利息费用;存贷款利息全年按360天计算,每月按30天计算。(3)2007年1月1日,该办公楼的建造活动正式开始,甲公司通过银行向乙公司预付工程款1000万元;7月1日,甲公司根据完工进度与乙公司结算上半年工程款2250万元,扣除全部预付工程款后,余款以银行存款支付给乙公司。(4)2007年12月31日,该办公楼如期完工,达到预定可使用状态并于当日投入使用,甲公司以银行存款向乙公司支付工程款2750万元。该办公楼预计使用年限为50年,预计净残值为155万元,采用年限平均法计提折旧。(5)2010年11月,甲公司因生产经营战略调整,决定将该办公楼停止自用,改为出租以获取租金收益。2010年12月20日,甲公司与丙公司签订租赁协议,约定将该办公楼以经营租赁的方式租给丙公司,租赁期为2年,租赁开始日为2010年12月31日,甲公司对投资性房地产采用公允价值模式进行后续计量,2010年12月31日该办公楼的公允价值为5100万元。(6)2011年12月31日,该办公楼公允价值为5000万元。(7)2012年12月31日,租赁合同到期,甲公司将该办公楼以4800万元的价格售出,款项已存银行,假定不考虑相关税费。要求:

根据资料(6)编制甲公司2011年12月31日对该办公楼进行期末计量的会计分录

单项选择题

Americans are often contrasted with the rest of the world in terms of material possessions. We are accused of being materialistic, gadget crazy. And, as a matter of fact, we have developed material things for some very interesting reasons. Lacking a fixed class system and having all extremely mobile population, Americans have become highly sensitive to how others make use of material possessions. We use everything from clothes to houses as a highly evolved and complex means of ascertaining each other’s status. Ours is a rapidly shifting system in which both styles and people move up or down. For example:
The Cadillac (卡迪拉克) ad men feel that not only is it natural but quite insightful of them to show a picture of a Cadillac and a well-turned out gentleman in his early fifties opening the door. The caption (标题) underneath reads, "You already know a great deal about this man. "
Following this same pattern, the head of a big union spends an excess of $100, 000 furnishing his office so that the president of United States Steel cannot look down on him. Good materials, large space, and the proper surroundings signify that the people who occupy the premises (建筑物及其周围所属土地) are solid citizens, that they are dependable and successful.
The French, English, and the Germans have entirely different ways of using their material possessions. What stands for the height of dependability and respectability with the English would be old-fashioned and backward to us. The Japanese take pride in often inexpensive but tasteful arrangements that are used to produce the proper emotional setting.
Middle East businessmen look for something else-family, connections, friendship. They do not use the furnishings of their office as part of their status system; nor do they expect to impress a client by these means or to fool a banker into lending more money than he should. They like good things, too, but feel that they, as persons, should be known and not judged solely by what the public sees.
One of the most common criticisms of American relations abroad, both commercial and governmental, is that we usually think in terms of material things. "Money talks," says the American, who goes on talking the language of money abroad, in the belief that money talks the same language all over the world. A common practice in the United States is to try to buy loyalty with high salaries. In foreign countries, this maneuver almost never works, for money and material possessions stand for something different there from they do in America.

Americans are most commonly criticized for their ______.

A. commercial relations abroad
B. governmental relations abroad
C. materialistic attitude toward their relations with other countries
D. lack of knowledge about other countries