收下

COMPOSITE CORPORATION Balance Sheet 20X1- 20X2 (in $ millions) Assets Current assets: Cash and equivalents Accounts receivable Inventories Other Total current assets 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 Liabilities and Stockholder's Equity Current Liabilities: Accounts payable Notes payable Accrued expenses Total current liabilities 20X2 20X1 Fixed assets: Property, plant, and equipment $1,423 $1,274 -550 -460 Less accumulated depreciation Net property, plant, and equipment 873 814 Intangible assets and other 245 221 Total fixed assets $1,118 $1,035 $213 $197 The assets are listed in order 50 53 by the length of time it223 205 normally would take a$486 $455 firm Long-term liabilities: with ongoing operations to $104 Deferred taxes $117 Long-term debt 458 convert them into cash.471 $562 Total long-term liabilities $588 Stockholder's equity: Preferred stock $39 $39 Common stock ($1 per value) 55 32 Capital surplus 347 327 Accumulated retained earnings 390 347 Less treasury stock -26 -20 Total equity $805 $725 Total liabilities and stockholder's equity $1,879 $1,742 Clearly, cash is much more liquid than property, plant and equipment.

Total assets $1，879 $1，742 美国联合公司的资产负债表美国联合公司资产负债表 20X2 和20X1 (单位：百万单位：单位百万)资产流动资产：现金及现金等价物应收帐款存货其它流动资产合计固定资产：财产，厂房和设备减：累计折旧财产，厂房及设备净值无形资产及其它资产固定资产合计 20X2 $140 294 269 58 $761 20X1 $107 270 280 50 $707 债务负债债务和股东权益债务流动负债： 20X2 20X1 资产排列的顺序是根据在通$213 $197 应付帐款 50 53 应付票据常情况下企业持续经营将资205 223 应计费用$486 $455 流动负债合计产转化为现金所需要的时间长期负债：长度。长度。显然，现金比财产，厂房，显然，现金比财产，厂房，设备等的流动性要强得多。设备等的流动性要强得多。

Interested in ensuring that this business To the case of Yahoo's acquisition of assets or the acquisition search the entire company.

这种兴趣包括在确保营收的情况下收购雅虎搜索资产或是收购整个公司。

The catalyst of the present invention is especially suitable for use in the conditions of low reaction temperature, high reaction pressure and high propylene load, may result in high yield of acrylonitrile, and may be used in industrial production.

本发明催化剂特别适用于在较低反应温度、较高的反应压力和高丙烯负荷条件下使用，且可保持高的丙烯腈单收，可用于工业生产中。

The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable.

由于规定计提比率不同，使得采用应收账款余额百分比法计提坏账准备金的企业，采用双重差额计提，许多费用支出标准、所得税、收益分配比率在无行业差别的情况下，在不同行业采用备抵法坏账损失的企业其税赋不均，且失去公平竞争的基础。

Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition.

相同情况下，以"合资"、"独资"企业计提坏账准备金可按应收账款余额的3％计报，有的还更高些。这样相比较，对"合资"、"独资"企业发生潜亏的可能性就比较小，应付市场风险能力就较强，而国有企业显然就处于劣势地位。2。坏除准备金计提混乱，造成资金流失和失控，国家收入减少。

After analyzing two methods of accounting for premium and discount amortization of bond with simple interest and compound interest, the straight method, or in fact, the interest method , is proposed.

对不同计息环境下债券溢折价摊销方法进行了分析，得出了直线法也是一种实际利率法的结论。就我国目前情况来看，直线法是长期投资溢折价摊销更为适宜的方法，可用来处理所有应收和应付利息的摊销

The seat tube and rear fork fold in the longitudinal plan of the bicycle. The wheels roll together until they are side by side by means of a structural feature shaped with a special angle at the bike's center. It can be folded as a Swiss knife.

具简单的结构，折迭方式是由车架的中心点拉起，并同时将车把手往下推，座管和后叉可折迭于脚踏车的纵面，就像瑞士刀一样折收起来。

In the context of 759 earnings announcements, I use ....

在公告759 项下的收入时，我使用。。。

The Implicit Pension Debt is calculated by terminate hypothesis method: assumed that the "pay-as-you-go" pension system terminated immediately, computing all annuitant and employees pension rights, but not take account of the possible new obligation or income from pay or interest in the future, and then an actuarial model of Implicit Pension Debt is constructed.

本文采用了终止假定法计算养老金隐性债务：假定现收现付制度立即终止，计算所有养老金领取者和职工在原制度下积累起来的养老金权益数量，而不考虑可能的新债务或者来自未来的缴费或利息收入。

Methods: The sign object was put at each acromial end and clavicle end of normal acromioclavicular joint. And then acromioclavicular joint was tested the locations in abducetion+superduct 、 endoduction 、 anteflexion 、 post-extention 、 external and interior rotation by using 3D- laser scanning camera .Computer calculate the rotation of the two sign objects in x 、 y 、 z axis(x delegate clavicle axis,y delegate coronal section ,z delegate sagittal axis).

通过在正常活体肩锁关节的锁骨端及肩峰端分别安装一个激光照相扫描仪的探测端子，3D-激光扫描相机扫描肩关节在做前屈+上举，后伸，外展，内收，外旋及内旋等不同位置下两端子的位置，通过计算机计算出两端子在X、Y、Z轴（X轴代表锁骨的长轴，Y轴为冠状面与X轴垂直轴，Z轴为矢状轴）上的旋转情况。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了