chapter18双语课件
中级会计学英文课件 (18)

Revenue Recognition at Point of Sale (Delivery)
Sales with Buyback Agreements
When a repurchase agreement exists at a set price and this price covers all cost of the inventory plus related holding costs, the inventory and related liability remain on the seller’s books.* In other words, no sale.
2. The buyer has paid the seller, or the buyer is obligated
3. The buyer’s obligation to the seller would not be
changed in the event of theft or physical destruction or damage of the product.
Revenue Recognition at Point of Sale (Delivery)
Departures from the Sale Basis
FASB’s Concepts Statement No. 5, companies usually meet the two conditions for recognizing revenue by the time they deliver products or render services to customers. Implementation problems,
双语第十八章自身免疫性疾病

常见自身免疫病
类别 非器官特异性
器官特异性
病名
系统性红斑狼疮 类风湿性关节炎 干燥综合征
混合性结缔组织病
乔本甲状腺炎 Graves病 Addison病 幼年型糖尿病 萎缩性胃炎 溃疡性结肠炎 原发性胆汁性肝硬化 重症肌无力 自身免疫性溶血性贫血 特发性血小板减少性紫癜
第二节 自身免疫性疾病免疫损伤机制及典型疾病
Chapter 2 Immunological pathogenesis and typical diseases
• Autoimmune antibody • autoreactive T lymphocyte
一、自身抗体引起的自身免疫性 疾病
• 1.细胞膜或膜吸附成分的自身抗体引起 • 2.细胞表面受体自身抗体引起 • 3.细胞外成分自身抗体引起 • 4.自身抗体-免疫复合物引起
(myasthenia gravis, MG)
重症肌无力 患者双侧眼 上睑下垂。
重症肌无力患者
3.细胞外成分自身抗体引起
肺出血肾炎综合症( Goodpasture’s
syndrome) 抗基底膜Ⅳ型胶原自身抗体识别分布在 肾脏、肺基底膜的Ⅳ型胶原引起肾炎、 肺出血。
免疫荧光显微镜显示,肺出血肾炎综合征IgG 抗体阳性,沿肾小球的基底膜呈光滑的、散 在的线性荧光。
二、免疫系统方面的因素
• 1.MHC-Ⅱ类分子的异常表达 • 2.免疫忽视的打破 • 3.调节性T细胞的功能失常 • 4.活化诱导的细胞死亡发生障碍 • 5.淋巴细胞的多克隆激活 • 6.表位扩展
Chap18劳动市场经济学经济学原理曼昆中英文双语

The production function illustrates the relationship between the quantity of inputs used and the quantity of output of a good.
生产要素市场
生产要素的需求是 派生需求。企业的生产要素需求,是从它向另一个市场供给物品的决策派生出来的。
The Demand for Labor
劳动需求
Labor markets, like other markets in the economy, are governed by the forces of supply and demand.与经济中的其它市场一样,劳动市场也是由供求力量支配的。
生产函数与劳动的边际产量
边际产量递减随着工人数量增加,劳动的边际产量递减。 随着雇佣的工人越来越多,每个增加的工人对苹果产量的贡献越来越小。生产函数随着工人数量增加而变得越来越平坦。这种性质被称为边际产量递减。.
Figure 2 The Production Function
生产函数
0
50
100
Figure 2 The Production Function
生产函数
0
50
100
150
200
250
300
350
0
1
2
3
4
5
6
Quantity of Apple Pickers 摘苹果工人数量
Quantity of Apples苹果数量
The Production Function and The Marginal Product of Labor
slides_chapter_18

Figure 1 8 .3 Dat a t ree for aSafeHom e c om ponent
8
Analysis Classes
Analysis classes are derived by examining each use-case A grammatical parse is used to identify candidate classes A UML class diagram is developed for each analysis class
Hale Waihona Puke 11Sequence Diagram
:Room
new cust o mer
:FloorPlan
:Product Component
:Billof Mat erials
FloorPlan Reposit ory
BoM Reposit ory
d e sc ri b e s ro o m * p l a c e s ro o m in f loor plan
10
The Interaction Model
Composed of four elements:
use-cases sequence diagrams state diagrams a user interface prototype Each of these is an important UML notation
Comprehensible—all stakeholders understand the purpose of the package Cohesive—the package addresses functions that are closely related to one another Loosely coupled—functions or classes within the package collaborate with one another, but collaboration outside the package are kept to a minimum. Hierarchically shallow—deep functional hierarchies are difficult to navigate and hard for end-users to understand; therefore, the number of levels within a use-case hierarchy should be minimized whenever possible.
会计学原理23版 英文版课件WildFAP23eCh18PPT

7 Learning Objective C1: Explain the purpose and nature of, and the role of ethics in, managerial accounting.
statements.
2
Learning Objective
C1: Explain the purpose and nature
of, and the role of ethics in, managerial accounting.
3
18 - 4
Managerial Accounting Basics
Fraud affects all business and it is costly: The 2016 Report to the Nations from the Association of Certified Fraud Examiners (ACFE) estimates the average U.S. business loses 5% of its annual revenues to fraud.
Activity
• Total fixed costs do not change when activity changes.
Cost
Cost
• Total variable costs change
Activity
in proportion
现代管理学(英文) 教学课件Chapter 18 FOUNDATIONS OF CONTROL

© Prentice Hall, 2002
18-6
The Planning-Controlling Link
Planning
Goals Objectives Strategies Plans
Controlling
Standards Measurements Comparisons Actions
Organizing
© Prentice Hall, 2002 18-4
What Is Control? (cont.)
Control
– bureaucratic control - emphasizes organizational authority • relies on administrative rules, procedures, and policies • depends on standardization of activities, well-defined job descriptions, and other administrative mechanisms – clan control - behavior regulated by shared values, traditions, and other aspects of organizational culture • dependent on individual and group to identify expected behaviors and performance measures • found where teams are common and technology changes often
© Prentice Hall, 2002
Chapter 18 English for Academic Purposes 第十八章 学术用途英语

2. Background
Strevens(1977a) A branch of the larger field of English for specific purposes (ESP) a. a move away from an emphasis on the literature and culture of English speakers and towards teaching for practical command of the language. b. a move towards a view that the teaching of the language should be matched to the needs and purposes of the language learner.
and is then evaluated for effectiveness.
3. Research
Work in needs analysis Weir (1988):the development of the Association Examing Board’s TEAP West (1994): in geographic and educational contexts Jordan (1997:29): four dimensions of needs those of the target situation of the employer or sponsor of the student of the course designer anrse
genre
The specification of objectives & an assessment of available resources and constraints The syllabus and methodology The syllabus is implemented through teaching materials
厦大海洋浮游生物学双语课件18海洋浮游生物与渔业

§18.2 Plankton and Marine Fisheries
AlgSalp
Fig Global distribution of paralytic shellfish poisoning events observed in 1970 and in 1990 (Duxbury et al., 2000)
(Hong et al., 1978).
Other species:
R. Hispidum(黄斑海蜇,Nan Hai) Stomolophus meleagris ( 沙蜇,Bo Hai & Yellow Sea ) Lobonema smithi(叶腕水母) Lobonemoides gracilis(拟叶腕水母)
Beaugrand et al., 2003. Plankton effect on cod
recruitment in the North Sea. Science, 426: 661-664
Krill fishery BIOMASS: 6.5~10×109 tons
Max Catch: 7×106 tons
§18.1 Plankton and Marine Organism
Shellfish Crustacean Fish Baleen whale
Feeding habits of four species of pelagic fishes in MinnanTaiwan bank fishing ground (Huang & Hong, 1991)
Akiami paste shrimp
Akiami paste shrimp in China :
– Acetes chinensis, – A. japonica, – A. erylhraeus(红毛虾) – A. serrutatus(锯齿毛虾) – A. intermedius(中型毛虾) – A. vulgaris(普通毛虾).
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PROBLEMS_18-1 Electrical Potential Energy1. A 3 μC charge is brought in from infinity and fixed at the origin of a coordinate system. (a) How much work is done? (b) A second charge, of 5 μC, is brought in form infinity and placed 10 cm away from the first charge. How much does the electric field of the first charge do when the second charge is brought in? (c) How much work does the external agent do to bring the second charge in if that charge moves with unchanging kinetic energy?2. A charge of 4 μC is placed at the point x = 2, y = 3, z = 0 (all distances given in centimeters). Calculate the work done in bring a charge of -8 μC from x =2, y = 15, z = -30 to the point x = 2, y = 12, z = 6, assuming that the charge is moved at a steady speed.3. Derive an expression for the work required to set up the four-charge configuration of Fig.18-15, assuming the charges are initially infinitely far apart. Let V=0 at infinite.4. Two point charges are located on the x -axis, e q -=1 at 0=x and e q +=2 ata x =. (a) Find the work that must be done by an external force to bring a third point charge e q +=3 from infinity to a x 2=. (b) Find the total potential energy of the system of three charges.5. .A particle of positive charge Q is fixed at point P . A second particle of mass m and negative charge –q moves at constant speed in a circle of radius r 1, centered at P . Derive an expression for the work W that must be done by an external agent on the second particle to increase the radius of the circle of motion to r 2.18-2 Electric Potential6. Charges +q , -q , +q , and -q are placed on successive corners of a square in the xy -plane.Plot all locations in the xy -plane where the potential is zero.7. The origin of a coordinate system is at the intersection point of the perpendicular bisectorsof the sides of an equilateral triangle of sides 10 cm. Calculate the potential at the origin due to three identical charges of 0.8 μC placed at the corners of the triangle.8. A charge Q is distributed uniformly over the surface of a spherical shell of radius R . Howmuch work is required to move these charges to a shell with half the radius? The charges are again distributed uniformly.9. Calculate the potential inside and outside a sphere of radius R and charge Q , in which thecharge is distributed uniformly throughout the sphere.10. As a space shuttle moves through the dilute ionized gas of Earth ’s ionosphere, its potentiala ++q--q Fig. 18-15 Problem 3.is typically changed by -1.0 V during one revolution. By assuming that the shuttle is a sphere of radius 10 m, estimate the amount of charge it collects.11. An infinite nonconducting sheet with positive surface charge density σ on one side. (a)Show that the electric potential of an infinite sheet of charge can be written as (/),00V V 2z σε=-where V 0 is the electric potential at the surface of the sheet and z is the perpendicular distance from the sheet. (b) How much work is done by the electric field of the sheet as a small positive test charge q 0 is moved from an initial position on the sheet to a final position located a distance z from the sheet?12. A thick spherical shell of charge Q and uniform volume charge density ρ is bounced byradii r 1 and r 2, where r 2 > r 1. With V = 0 at infinity, find the electric potential V as a function of the distance r from the center of the distribution, considering the regions (a) r > r 2, (b) r 1< r < r 2 and (c) r < r 1. (d) Do these situations agree at r = r 2 and r = r 1?13. An electric field of approximately 100 V/m is often observed near the surface of Earth. Ifthis were the field over the entire surface, what would be the electric potential of a point on the surface? (Set V = 0 at infinity.)14. A plastic rod has been formed into a circle of radius R . It has a positive charge +Quniformly distributed along one-quarter of its circumference and a negative charge of -6Q uniformly distributed along the rest of the circumference (Fig. 18-16). With V = 0 at infinity, what is the electric potential (a) at the center C of the circle and (b) at point P , which is on the central axis of the circle at distance z from the center?15. A plastic disk is charged on one side with a uniform surface charge density σ, and thenthree quadrants of the disk are removed. The remaining quadrant is shown in Fig. 18-17. With V = 0 at infinity, what is the potential due to the remaining quadrant at point P , which is on the central axis of the original disk at a distance z from the original center?16. The plastic rod shown in Fig. 18-18 has length L and a nonuniform liner charge density λCR Pz+Q-6QFig. 18-16 Problem 14.= cx , where c is a positive constant. With V = 0 at infinity, find the electric potential (a) at point P 1 on the x axis, a distance d from one end and (b) point P 2 on the y axis, a distance y from one end of the rod.17. An insulated spherical conductor of radius r 1 carries a charge Q . A second conductingsphere of radius r 2 and initially uncharged is then connected to the first by a long conducting wire. (a) After connection, what can you say about the electric potential of each sphere? (b) How much charge is transferred to the second sphere? Assume the connected spheres are far apart compared to their radii.18. A very long conducting cylinder (length L ) of radius R 0 (R 0 << L ) carries a uniformsurface charge density σ. The cylinder is at an electric potential V 0. What is the potential, at points far from the end, at a distance r from the center of the cylinder? Determine for (a) r > R 0 and (b) r < R 0.19. Suppose the flat circular disk of Fig. 18-5 (Example 18-4) has a nonuniform surfacecharge density σ = ar 2, where r is measured from the center of the disk. Find the potential V (x ) at points along the x axis, relative to V = 0 at x = ∞.18-4 Calculating the Field from the Potential20.The electric potential of a charge distribution within some region of space is V (x , y , z ) =Q /4πε0x . Find the electric field in his region.21. Find the electric field of a charge distribution if the electric potential of the distribution isV = Ax 3z - By 2z 2 + C , where A , B , and C are constants.22. Use the result of Problem 16 to find the electric field component E x at point P 1 and E y atpoint P 2.18-5 Potentials and Fields around Conductors23. The same charges are placed on two identical drops of mercury. The drops are isolatedand take perfectly spherical shapes, and the electric potential at the surface of each drop is 900 V . The drops coalesce into a larger drop with a net charge double that of either smaller charge. What is the potential at the surface of this larger charge?24. An electric field of 3⨯106 V/m is sufficiently large to cause sparking in air. Find thehighest potential to which a conductor of radius 10 cm can be raised before breakdown occurs in the air surrounding it. Assumed that zero potential is taken at infinity.25. Two spherical conductors of radii 20 mm and 100 mm are connected by a thin wire andcarry charges q 1 and q 2, respectively. If the wire is cut and the centers of the spheres are250 mm apart, there is a repulsive force of 3.5 N between them. Use this information to calculate (a) q 1 and q 2 and (b) the electric fields at the surfaces when they are connected by the wire.Problems1. (a) 0; (b) -1.35 J; (c) +1.35 J.2. -1.77 J.3. ..20021q a ε-4. (a) ;20e W 8a πε=+(b) .20e U 8a πε=-5. ().012qQ 11W 8r r πε=- 6.7. +3.7⨯105 V .8. .20Q 8R πε9. r < R : ();230Q 3r V 8R R πε=- r > R : .0QV 4r πε=10. ∆q = -1.1⨯10-9 C.11. (b) .00q z W 2σε= 12. (a) ;0Q4rπεxy(b) ();322120r 31r r 322rρε--;()334213Q r r πρ=- (c) ();22210r r 2ρε- (d) yes. 13. 6.4⨯108 V .14. (a) ;05Q 4R πε- (b) ().221205Q 4z R πε-+15. [()].22120z R z 8σε+- 16. (a) [ln()];0cL d 1L/d 4πε-+(b) ).0cy 4πε17. (a) The same; (b) ().2212Q r Q r r =+18. (a) ln ;0000R R V rσε+(b) V = V 0. 19. [()()].22122230a x R R 2x 2x 6ε+-+ 20. .20QE=i 4x πεr r 21. ().2232E 3Ax zi 2Byz j Ax 2By z k =-+--r r r r22. P 1: E x = ,()0Q 4d d L πε+leftward. P 2: E y= (0c14πεupward.23. 1430 V .24. 3⨯105 V .25. (a) 2.2 μC, 11 μC; (b) ˆˆ.;..761122E 49510r E 99010r =⨯=⨯r r r r。