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当前学科:井矿盐采卤工(高级)
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安全生产监督检查人员的基本执法准则和要求是什么?
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综合题:鸿源乳业有限公司(以下简称"鸿源公司")为一家乳制品研发、制造企业,主营液体乳制品的研发及生产、销售业务。2013年末鸿源公司总部资产和资产组的有关资料如下。资料一:鸿源公司拥有A、B、C三条生产线,每条生产线划分为一个资产组,分别生产不同品项的产品。(1)鸿源公司总部资产为一个产品研发中心,至2013年末,账面价值为3000万元,由于技术落后,出现减值迹象。该研发中心用于A、B、C三个资产组新产品的研发,其账面价值可以合理和一致的分摊至各相关资产组。(2)A资产组由X、Y、Z三部生产设备组成,账面价值分别为400万元、1000万元、600万元,预计尚可使用寿命均为10年。由于所生产产品品种单一,不能满足多样化需求,销量大幅度下降。鸿源公司预计A资产组未来现金流量现值(包括分配的总部资产)为1800万元,无法合理估计其公允价值减去处置费用后的净额。由于X、Y、Z设备无法单独产生现金流量,因此无法合理预计三项设备未来现金流量现值,仅能预计X设备公允价值减去处置费用后的净额为265万元,Y、Z设备的公允价值减去处置费用后的净额也无法预计。(3)B资产组至2013年末账面价值为1000万元,由于设备老化导致产量大幅减少,该生产线预计尚可使用15年,鸿源公司预计其未来现金流量现值(包括分配的总部资产)为950万元,无法合理估计其公允价值减去处置费用后的净额。(4)C资产组至2013年末账面价值为3000万元,由于经济利益的实现低于预期,出现了减值迹象。预计资产组尚可使用年限为5年,鸿源公司预计其未来现金流量现值(包括分配的总部资产)为2340万元,无法合理估计其公允价值减去处置费用后的净额。资料二:2013年1月1日,鸿源公司以900万元的价款取得某乳粉制造企业80%的股权,能够对其财务以及生产经营决策实施有效控制。当日该乳粉制造企业可辨认净资产公允价值为1000万元,实现控制之前双方没有关联方关系。鸿源公司将其认定为一个资产组。2013年12月31日购入的该乳粉制造企业自购买日按照公允价值持续计算的可辨认净资产账面价值为1200万元,包含商誉在内的资产组可收回金额为1225万元。假定不考虑其他因素。要求:(1)根据资料一,计算鸿源公司2013年12月31日研发中心和A、B、C资产组应计提的减值准备金额;(2)根据资料一,计算X、Y、Z设备直计提的减值准备金额;(3)根据资料二,计算鸿源公司2013年12月31日商誉应计提的减值准备。
Literacy Volunteer Last summer I went through a training program and became a literacy volunteer (扫盲志愿者). The training I received, though excellent, did not tell me how it was to work with a real student, however. When I began to discover what other people's lives were like because they could not read, I realized the true importance of reading. My first student Jane was a 44-year-old single mother of three. In the first lesson, I found out she walked two miles to the nearest supermarket twice a week because she didn't know which bus to take. When I told her I would get her a bus schedule, she told me it would not help because she could not read it. She said she also had difficulty once she got to the supermarket because she couldn't always remember what she needed. Since she did not know words, she could not write out a shopping list. Also, she could only recognize items by their labels. As a result, if the product had a different label, she would not recognize it as the product she wanted. As we worked together, learning how to read built Jane's self-confidence, which encouraged her to continue in her studies. She began to make rapid progress and was even able to take the bus to the supermarket. After this successful trip, she reported how self-confident she felt. At the end of the program, she began helping her youngest son, Tony, a shy first grader, with his reading. She sat with him before he went to sleep and together they would read bedtime stories. When his eyes became wide with excitement as she read pride was written all over her face, and she began to see how her own hard work in learning to read paid off. As she described this experience, I was proud of myself, too. I found that helping Jane to build her self-confidence was more rewarding than anything I had ever done before. As a literacy volunteer, I learned a great deal about teaching and helping others. In fact, I may have learned more from the experience than Jane did. When 1 began to discover what other people's lives were like because they could not read,I realized the true importance of reading.()
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