An Efficient Maintenance and Spare Parts Inventory Management

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技能认证船舶英语考试(习题卷1)

技能认证船舶英语考试(习题卷1)

技能认证船舶英语考试(习题卷1)第1部分:单项选择题,共30题,每题只有一个正确答案,多选或少选均不得分。

1.[单选题]The IOPP Certificate is valid for ____.A)oneB)twoC)fourD)five答案:D解析:2.[单选题]The ETO is responsible for the maintenance and repair of all electrical and electronic equipment, installations and machinery. This does not include the_______.A)radioB)fire-fightingC)shipD)electronic答案:B解析:3.[单选题]Brushless generators are designed to operate without the use of _____.A)brushesB)slipC)commutatorsD)all答案:D解析:4.[单选题]The ______ can change an AC power source into a DC one.A)rectifierB)ransformerC)convertorD)invertor答案:A解析:5.[单选题]The Maritime Labour Convention, 2006, was issued by the _____.A)UNB)IMOC)ILOD)ITU答案:C解析:6.[单选题]Windows operating system is being accepted by more and more users, because of its simple andB)interfaceC)displayD)operation答案:B解析:7.[单选题]A ______ bulk carrier is the largest bulk cargo shipA)PanamaxB)handy-sizeC)capsizeD)Suezmax答案:C解析:8.[单选题]The distance between the bottom of the hull and the waterline is called _____.A)tonnageB)reserveC)draftD)freeboard答案:C解析:9.[单选题]The automatic voltage regulator is used to control the output voltage of the alternator at varying load conditions by_____.A)VaryingB)RegulatingC)SupplyingD)All答案:A解析:10.[单选题]The shortcut key used to paste is “control + ______”.A)CB)PC)VD)S答案:C解析:11.[单选题]The Digital Governor Unit of the AutoChief C20 is a (an) ______.A)mainB)dieselC)safetyD)emergency答案:B解析:12.[单选题]The switchboards for a.c. systems differ from the d.c. switch gear in that the open type panels are generally _____ and the dead-front switch gear is the common rule.C)noD)not答案:D解析:13.[单选题]The word "offset" most probably means ________.A)predeterminedB)measuredC)off-limitD)sustained答案:D解析:【注】offset:剩余偏差,调整偏差;sustained:维持的,持续的14.[单选题]The main generators are connected to _____.A)distributionB)sectionC)emergencyD)main答案:D解析:15.[单选题]Which of the following does not belong to deck machines?A)OilB)CargoC)Windlass.D)Hatch答案:A解析:16.[单选题]Which of the following statements is right?A)TheB)TheC)TheD)The答案:D解析:【注】当SART与EPIRB组合在一起时可以工作在自浮位置。

关于电脑维护英文作文

关于电脑维护英文作文

关于电脑维护英文作文1. Computer maintenance is crucial to ensure its smooth operation and longevity. Regularly cleaning the hardware components, such as the keyboard, mouse, and monitor, is a simple yet effective way to prevent dust and dirt buildup. It not only keeps the computer looking tidy but also helps to maintain its performance.2. Another important aspect of computer maintenance is updating the software. This includes regularly installing the latest operating system updates and security patches. These updates often contain bug fixes and security enhancements, which can protect the computer from malware and other threats.3. Hard drive maintenance is also essential for optimal computer performance. Regularly defragmenting the hard drive helps to organize and optimize the data storage, resulting in faster access to files and programs. Additionally, running disk cleanup can remove unnecessaryfiles and free up disk space, which can improve overall system performance.4. In addition to hardware and software maintenance, it is crucial to protect the computer from viruses and malware. Installing a reliable antivirus program and regularly scanning the computer for potential threats is a must. Itis also important to exercise caution when downloadingfiles or visiting unfamiliar websites to avoidinadvertently installing malicious software.5. Regularly backing up important files and data is an essential part of computer maintenance. This ensures thatin the event of a hardware failure or data loss, important information can be easily restored. Cloud storage servicesor external hard drives are popular options for backing up files.6. Overheating can cause serious damage to a computer's components. To prevent this, it is important to keep the computer properly ventilated. This can be done by ensuring that the air vents are not blocked, using a cooling pad, oreven cleaning the internal fans if necessary.7. Lastly, it is important to handle the computer with care. Avoiding physical damage, such as dropping or bumping the computer, can prevent costly repairs. Additionally, using a surge protector can protect the computer from power surges and voltage fluctuations.In conclusion, computer maintenance is essential forits smooth operation and longevity. Regular cleaning, updating software, optimizing the hard drive, protecting against viruses, backing up data, preventing overheating, and handling the computer with care are all important aspects of computer maintenance. By following these practices, one can ensure that their computer remains in good condition and performs optimally.。

TC.3000面板搬运车说明书

TC.3000面板搬运车说明书

TC.3000Panel CarrierINSTRUCTION MANUALAttention: Read the instruction manual before using the appliance.Important information you should know:• The images in this manual are illustrative and are meant to demonstrate the correct operation of your product, there may be small changes in relation to the images.CAUTION:If maintenance is required, replace only with identical parts. Also, repair or replace faulty wiring.• Keep a clean work surface. Cluttered areas and work surfaces invite accidents.• Do not use the Panel Carrier in hazard ous environments. Do not use the machine in d amp or wet locations or areas that are exposed to rain. Keep in a well-lit work area.• Keep children away from machines. Visitors should be kept at a safe distance from the work area.• Make the workplace child proof making use of padlocks.• Do not force tools. T ools should be used for the intended use only.• Use appropriate equipment. Do not wear loose clothing, jewelry, or other accessories that could get caught in moving parts.• It is recommended wearing shoes with non-slip soles. Use protection for the hair in order to hold them.• Always wear safety glasses. Also use hearing protection.• Do not overreach on the equipment. Maintain balance and feet in comfortable position at all times.• Keep all tools in order. Keep tools sharp and clean for better and safer performance. Follow the instructions for lubricating and changing accessories.• Check for damaged parts before continuing the use of Panel Carrier. Any part that is damaged should be examined carefully to determine its proper operation and perform its function properly. Check the alignment of moving parts, breakage of parts, mounting and any other condition that may affect its operation. Any part that is damaged should be repaired or replaced immediately.CAUTION: Failure to heed these warnings may result in severe injury or damage to the machine.• Always use safety glasses. Also use face or dust mask if cutting operation is dusty. Everyday eyeglasses only have impact resistant lenses, they are NOT safety glasses.• Make sure that the knobs and screws are properly tightened and safe before starting any operation. WARNING: Some dust created by the act of sanding, cutting, grind ing, d rilling and other construction-related activities contains chemicals that can cause cancer, birth d efects or other reprod uctive harm. Some examples of these prod ucts are: Lead-based paint; crystal silica bricks, concrete and other masonry products; and arsenic and chromium from chemically treated wood.Do not operate the machine unless the guards are in their proper places. Always use protective goggles. FamiliarizationUse the pictures and read the d escriptions carefully to familiarize yourself with its components. The next section will deal with the necessary ad justments for the proper functioning of the machine. You should know these parts and where they belong. SpecificationsThe TC.3000 Panel Carrier was mad e to facilitate the d ay-to-d ay tasks of the mod ern wood worker. Its d urable structure and4-wheels allow anyone to ALWAYS USE PROPER PROTECTIVEEQUIPMENTS TO OPERATE THISMACHINE.Online Support: Visit our YouTube Channel to find several videos that will assist you with Maksiwa machines. Use the QRCode.WARNINGSeasily carry up to 2 full sheets of wood at once. It has an adjustable height mechanism making it easy to work in conjunction with virtually any wood working equipment you have, such as panel and table saws.With a carrying capacity of up to 254 pounds, this will help you increase prod uctivity, red uce injuries from carry heavy loads, and it only requires one person to operate it.Minimum table height: 33”Maximum table height: 37”Equipment dimension: 43” x 49” x 28”Maximum capacity: 254 LbsMaximum panel size: 108” x 1” x 72”Weight: 70.5 LbsTransport and InstallationBy ergonomic issues, this equipment must be carried by at least two people.For packaging purposes, the machine is not fully assembled . If you notice any d amage caused by transportation, while you open the package, notify your supplier immed iately. Do not operate the machine.Please d ispose the packaging in an environmental friendly way.H - Left bar panel support;I - Right bar panel support;J - Support panel section set;K - Support height regulation;L - Structure cross reinforcement;M - T op reinforcement;N - Structure upper reinforcement.A - Left and right structures;B - Support panel;C - Base structure wheels;D - Mobile rubber wheels 3”;E - Crossbar rear structure;F - Front structure;G - Side structure crossbar assembly;Kit 1:- Left and right structures - Crossbar rear structure - Front structure- Side structure crossbar assembly - Base structure wheels - Mobile rubber wheels 3”- Screws, nuts, washers, and boltsYou will receive the pieces in 3 kits with their respectivescrews.Kit 3:- Left bar panel support - Right bar panel support - T op reinforcement- Support panel section set- Screws, nuts, washers, and boltsKit 2:- Support panel- Support height regulation- Structure upper reinforcement - Structure cross reinforcement - Screws, nuts, washers, and boltsFirst, assemble the kit 1:1) Mount the panel carrier base with the drive wheels.T ake the structures and align them at the vertices of the base. After that, place the drive wheels and screwthem.Detail2) Mount the left and right structures.DetailReady! Kit 1 is properly mounted.DetailDetailNow, assemble the pieces of Kit 2:1) Mount the structure cross reinforcement.2) Mount the structure upper reinforcement.3) Mount the side structure crossbar assembly.Detail4) Mount the support panel.DetailDetailReady! Kit 2 is properly assembled.Finally, assemble Kit 3:1) Mount the left and right bar panel support.2) Mount the structure cross reinforcement.DetailDetail3) Mount the support panel section set.4) Install all pulleys.Kit 3 is assembled.Read y! The TC.3000 Panel Carrier is subject to assembly. Before using, remember all safety andinstallation regulations.WARRANTY TERMSMAKSIWA assures the owner that their equipment, identified by the Serial number issued on the Warranty T erms.The equipment und er warranty, for two (2) years, is as followed:1. The warranty period begins on the date of the Warranty T erms below.2. Within the warranty period, the manual labor and the components replaced by manufacturing d efect will be provid ed for free as long as d uly proved by Maksiwa Service.3. Third-party manufacturing equipment that makes up the MAKSIWA equipment (such as motors, electrical equipment, belts etc.) are subject to the terms and conditions of warranty of their respective manufacturers.4. In case an exchange of machine is needed, please return the defective part or machine to MAKSIWA.5. All workplace adaptations for the equipment are under the responsibility of the machine owner.6. If you notice any d efect or malfunction when receiving the equipment, get in touch immed iately with the manufacturer or Dealer. Do not turn it on.7. Not included in this warranty is any technical visits aimed at cleaning or adjustments caused by wear, resulting from normal use of the equipment.8. The warranty does not cover problems caused by mistreatment, carelessness, misuse or inappropriate use of the functions designed for this equipment in this manual, as well as poorly executed operations by untrained operators to operate it.9. MAKSIWA is not responsible for lost productivity, direct or indirect damages caused to the owner of the equipment or to third parties, or any other expense, including lost profits.10. Even under warranty, you may lose its validity as follows:a) Application of non-original components;b) Alteration of its original features;c) Lack of proper maintenance;d) Improper use of the equipment;e) Change in equipment or electronic connections;f) Damage caused by mechanical shock or exposure to unsuitable conditions (humidity, salt spray, corrosive agents, etc.);g) Damage caused by bad weather (floods, flooding, lightning, power outages etc.).For your safety, trust the repairs, maintenance and ad justments (includ ing inspection and replacement) for technical assistance recommended by MAKSIWA, always use genuine spare parts and accessories, reassembling to its original machine the same way.Maksiwa International Inc.4100 N Powerline Rd, Suite D1Pompano Beach - Florida - USAZIP CODE: 3307316 19 152026 27 17 281825 2422 21 23 332 1013 1211 18 144 5 6 7 928HEX SCREW M8X16 ZB 227 SCREW M10X25 ZB 226 FLAT WASHER M10 ZB 225 SCREW AUTO PILOT PARLOCK M10 224FLAT WASHER 3/8 ZB223 SCREW M8 X 20 ZB 222 SUPPORT PANEL 221 SCREW AUTO PILOT PARLOCK M8 820 PA 6.6 BLACK 8X9X30 1219 SCREW M8 X 60 ZB 618 SUPPORT PANEL SECTION SET 117 LEFT BAR PANEL SUPPORT 116 RIGHT BAR PANEL SUPPORT 115TOP REINFORCEMENT 114FRONT SUSPENSION LOWER TRAY BRACKET 213 STRUCTURE UPPER REINFORCEMENT 112 STRUCTURE CROSS REINFORCEMENT 111 LEFT STRUCTURE 110 RIGHT STRUCTURE 19 FRONT STRUCTURE 18 CROSSBAR REAR STRUCTURE 17 HEX SCREW M8X12 ZB 406 FLAT WASHER M8 ZB 525 MOBILE RUBBER WHEELS 3” 44 BASE STRUCTURE WHEELS 43 HEX SCREW M8 ZB 122 SUPPORT HEIGHT REGULATION 21 SIDE STRUCTURE CROSSBAR ASSEMBLY 2Nº REF.NAMEQTY.PANEL CARRIER1。

Autoexhaust_catalysis-final-1

Autoexhaust_catalysis-final-1




The hazards include acute exposure-related symptoms, chronic exposure related non-cancer respiratory effects, and lung cancer. The health hazard conclusions are based on exhaust emissions from diesel engines built prior to the mid1990s. With current engine use including some new and many older engines (engines typically stay in service for a long time) The health hazard conclusions, in general, are applicable to engines currently in use. As new and cleaner diesel engines, together with different diesel fuels, replace a substantial number of existing engines, the general applicability of the health hazard conclusions will need to be reevaluated.
The Globally automotive pollution is controlled by various emission performance standards set by countries according to their population and economic considerations. The Emission Performance standard is the requirements that set specific limits to the amount of pollutants that can be released into the environment. Many emissions standards focus on regulating pollutants released by automobiles (motor cars) and other powered vehicles but they can also regulate emissions from industry, power plants, small equipment such as lawn mowers and diesel generators. *Did you notice the Tamil nadu pollution control notice board in velachery gate-IITM*

会计术语英语

会计术语英语

大家学习网
transaction currency 结算货币 forward exchange 期货交易 intervention currency 干预货币 Treasury bond 财政部公债 currnt-account 经常项目 pickup in rice 物价上涨 Federal Reserve 美联储 inflation 通货膨胀 deflation 通货紧缩 tighter credit 紧缩信贷 monetary policy 货币政策 awash in excess capacity 生产力过剩 foreigh exchange 外汇 spot transaction 即期交易 forward transaction 远期交易 option forward transaction 择期交易 swap transaction 调期交易 quote 报价 settlment and delivery 交割 buying rate 买入价 selling rate 卖出价 spread 差幅 contract 合同 at par 平价 premium 升水 discount 贴水 direct quoation method 直接报价法 indirect quoation method 间接报价法 dividend 股息 domestic currency 本币 floating rate 浮动利率 parent company 母公司 credit swap 互惠贷款 venture capital 风险资本 virtual value 虚拟价值 physical good 物质产品 abstract good 抽象产品 Patent&Trademark Office 专利与商标局 book value 帐面价值 physical capital 实际资本 IPO:initial public offering 新股首发 job machine 就业市场 welfare capitalism 福利资本主义 collective market cap 市场资本总值

An_Efficient,_Power-Enhanced_Ignition_System英文翻译

An_Efficient,_Power-Enhanced_Ignition_System英文翻译

英文翻译:一个高效、高功率的点火系统Gerald J. Rohwein摘要火花塞点火式发动机通常拥有这样一种点火系统,这个系统能够产生20-30千伏电压将火花塞间隙击穿并且能够提供30-100mA范围的电流脉冲。

系统的特点是能量转换效率非常低,仅有1%或更少。

大部分的能量在转换过程、火花塞电线和火花塞上浪费。

这种运行模式(不一定是最佳)对于大多数发动机来说是足够用的,但是对于未来一些依赖燃料的燃烧并且需要释放较高能量的替代燃料以更有效地点燃空气或燃料混合物的发动机,这种模式却满足不了它们的需求。

高点火功率和能源需求将必须以较高效率的点火系统来满足。

利用二次回路中的大电容和一个低损耗的点火线圈能够提高效率。

有了这些改进,转换效率可以提高到50-75%之间。

这篇论文不仅总结了所谓的在“击穿点火”条件下的最新高功率点火实验,而且分析了相关电子系统下的结果。

本文涉及传统的点火系统,升级方法和一种新的更高的具有多个驱动器且能量重复利用电路的能量系统。

这种增强功率的点火系统是非常有作用的,在实验室各种车辆测试、总结车辆在道路上的行程和排放的过程中,它能够提供具有代表性的数值范围。

本文不包括对于车辆操作条件范围比较广的车辆测试数据。

1 导言众所周知,功率增强点火系统延长了稀燃极限和火花塞点火式发动机的瞬态响应[4] [7]。

这些增强的点火系统主要有两种类型:等离子体喷射式和双放电式。

这种点火试验可追溯至20世纪70年代初。

最近,随着特殊的低电感、峰化电容器应用于火花塞实验,它也展示了类似的改进碳氢化合物的排放和燃油的消耗,特别是对于较早时期的发动机。

其他的好处包括有更好地启动性和运行性能,以及能降低冷燃烧的压力变化[7]。

相对于此其他的提高燃点的方法,像高压电容器的大幅增加提升了在大电阻电流火花放电阶段电对等离子体的转换效率[8] [9]。

低电感,低损耗的峰化电容器已经在SEPTIMA公司研究了很多年[5] [10]。

关于电脑维护英文作文

关于电脑维护英文作文英文:As a computer enthusiast, I believe that regular maintenance is essential to keep our computers running smoothly. There are several key areas that need to be addressed in order to ensure the optimal performance of our devices.First and foremost, it is important to keep thesoftware up to date. This includes operating system updates, security patches, and software upgrades. By staying current with the latest software releases, we can ensure that our computers are protected from security vulnerabilities and that they are able to run the latest applications and programs.In addition to software updates, it is also importantto perform regular hardware maintenance. This includes cleaning the computer's exterior and interior, as well aschecking for any signs of wear and tear. For example, I make it a point to regularly clean the dust from my computer's fans and vents to prevent overheating and potential hardware failures.Furthermore, it is crucial to regularly back up important data. I have experienced the frustration of losing important files due to a computer failure, so I now make it a habit to back up my files to an external hard drive or cloud storage on a regular basis. This not only provides peace of mind, but it also ensures that I can easily recover my data in the event of a computer crash.Finally, I believe in the importance of running regular virus and malware scans. Even with the best security measures in place, it is still possible for our computers to become infected with malicious software. By running regular scans with reputable antivirus software, we can detect and remove any threats before they cause serious damage to our systems.In conclusion, computer maintenance is crucial forensuring the longevity and performance of our devices. By staying on top of software updates, performing regular hardware maintenance, backing up important data, and running virus scans, we can keep our computers running smoothly and protect them from potential threats.中文:作为一个电脑爱好者,我相信定期维护对于保持我们的电脑正常运行至关重要。

AICPA考试BEC真题2011(题目)

AICPA考试BEC真题2011(题目)1.In order to comply with a director's duty of loyalty to a corporation,what action(s)shoulda director take when presented with a corporate opportunity?a.Reject the opportunity and not offer it to the corporation.b.Accept the opportunity and not offer it to the corporation.c.Accept the opportunity and disclose the acceptance to the corporation.d.Offer the opportunity to the corporation and accept it if the corporation rejects it.2.Which of the following types of variances would a purchasing manager most likely influence?a.Direct materials price.b.Direct materials quantity.c.Direct labor rate.d.Direct labor efficiency.3.Farrow Co.is applying for a loan in which the bank requires a quick ratio of at least1.Farrow's quick ratio is0.8.Which of the following actions would increase Farrow's quick ratio?a.Purchasing inventory through the issuance of a long-term note.b.Implementing stronger procedures to collect accounts receivable at a faster rate.c.Paying an existing account payable.d.Selling obsolete inventory at a loss.4.A corporation is considering purchasing a machine that costs$100,000and has a$20,000salvage value.The machine will provide net annual cash inflows of$25,000per year and has a six-year life. The corporation uses a discount rate of10%.The discount factor for the present value of a single sum six years in the future is0.564.The discount factor for the present value of an annuity for six years is4.355.What is the net present value of the machine?a.($2,405)b.$8,875c.$20,155d.$28,8755.A company has gathered the following information from a recent production run:What is the company's variable overhead spending variance?a.$50unfavorable.b.$50favorable.c.$40unfavorable.d.$40favorable.6.Which of the following is a limitation of the profitability index?a.It uses free cash flows.b.It ignores the time value of money.c.It is inconsistent with the goal of shareholder wealth maximization.d.It requires detailed long-term forecasts of the project's cash flows.7.Which of the following metrics equates the present value of a project's expected cash inflows to the present value of the project's expected costs? present value.b.Return on assets.c.Internal rate of return.d.Economic value-added.8.What is the primary objective of data security controls?a.To establish a framework for controlling the design,security,and use of computer programs throughout an organization.b.To ensure that storage media are subject to authorization prior to access,change,or destruction.c.To formalize standards,rules,and procedures to ensure the organization's controls are properly executed.d.To monitor the use of system software to prevent unauthorized access to system software and computer programs.9.Which of the following technologies is specifically designed to exchange financial information over the World Wide Web?a.Hypertext markup language(HTML).b.Extensible business reporting language(XBRL).c.Hypertext transfer protocol(HTTP).d.Transmission control program/internet protocol(TCP/IP).10.Variations between business cycles most likely are attributable to which of the following factors?a.The law of diminishing returns.parative advantage.c.Duration and intensity.d.Opportunity costs.11.A company has the following target capital structure and costs:The company's marginal tax rate is30%.What is the company's weighted-average cost of capital?a.7.84%b.9.30%c.10.30%d.11.20%12.A company recently issued9%preferred stock.The preferred stock sold for$40a share witha par of$20.The cost of issuing the stock was$5a share.What is the company's cost of preferred stock?a. 4.5%b. 5.1%c.9.0%d.10.3%13.A company produces and sells two products.The first product accounts for75%of sales and the second product accounts for the remaining25%of sales.The first product has a selling price of$10per unit,variable costs of$6per unit,and allocated fixed costs of$100,000.The second product has a selling price of$25per unit,variable costs of$13per unit,and allocated fixed costs of$212,000.At the break-even point,what number of units of the first product will have been sold?a.52,000b.39,000c.25,000d.14,62514.Which of the following types of risk can be reduced by diversification?a.High interest rates.b.Inflation.bor strikes.d.Recessions.15.Which of the following solutions creates an encrypted communication tunnel across the Internet for the purpose of allowing a remote user secure access into the network?a.Packet-switched network.b.Digital encryption.c.Authority certificate.d.Virtual private network.16.Each of the following is a limitation of enterprise risk management(ERM),except:a.ERM deals with risk,which relates to the future and is inherently uncertain.b.ERM operates at different levels with respect to different objectives.c.ERM can provide absolute assurance with respect to objective categories.d.ERM is as effective as the people responsible for its functioning.17.A manufacturing firm identified that it would have difficulty sourcing raw materials locally, so it decided to relocate its production facilities.According to COSO,this decision represents which of the following responses to the risk?a.Risk reduction.b.Prospect theory.c.Risk sharing.d.Risk acceptance.18.Which of the following is one of the four perspectives of a balanced scorecard?a.Just in time.b.Innovation.c.Benchmarking.d.Activity-based costing.19.The New Wave Co.is considering a new method for allocating overhead to its two products,regularand premium coffee beans.Currently New Wave is using the traditional method to allocate overhead, in which the cost driver is direct labor costs.However,it is interested in using two different drivers:machine hours(MH)for separating and roasting beans,and pounds of coffee for packing and shipping.Machine hours for the current month are700hours,direct labor cost per pound of coffee is$1.25,and direct materials cost per pound of coffee is$1.50.There are1,000pounds of coffee packed and shipped for the current month.The following data are also available: What is the total cost per pound for the premium coffee using the new activity-based costing method?a.$5.00b.$5.75c.$7.75d.$9.7520.A company uses process costing to assign product costs.Available inventory information fora period is as follows:The ending inventory was25%complete as to the conversion cost.100%of direct material was added at the beginning of the process.What was the total cost transferred out?a.$130,500b.$126,973c.$121,500d.$117,45021.The ABC Company is trying to decide between keeping an existing machine and replacing it witha new machine.The old machine was purchased just two years ago for$50,000and had an expected life of10years.It now costs$1,000a month for maintenance and repairs due to a mechanical problem.A new machine is being considered to replace it at a cost of$60,000.The new machine is more efficient and it will only cost$200a month for maintenance and repairs.The new machine has an expected life of10years.In deciding to replace the old machine,which of the following factors, ignoring income taxes,should ABC not consider?a.Any estimated salvage value on the old machine.b.The original cost of the old machine.c.The estimated useful life of the new machine.d.The lower maintenance cost on the new machine.22.Black Co.'s breakeven point was$780,000.Variable expenses averaged60%of sales,and the margin of safety was$130,000.What was Black's contribution margin?a.$364,000b.$546,000c.$910,000d.$1,300,00023.The following information data pertains to a manufacturing company:What is the break-even level in sales dollars?a.$30,000b.$40,000c.$50,000d.$80,00024.Limitations of an activity-based costing system include which of the following?a.Control of overhead costs is enhanced.b.Activity-based costing systems are less reliable.c.The expense of obtaining cost data is relatively high.d.It eliminates arbitrary assignment of overhead costs.25.What is the correct ascending hierarchy of data in a system?a.Character,record,file,field.b.Field,character,file,record.c.Character,field,record,file.d.Field,record,file,character.26.Jackson Co.is considering a project that will use2,000square feet of storage space at one of its facilities to store used equipment.What will determine Jackson's opportunity cost?a.The net present value of the project.b.The internal rate of return of the project.c.The value of the next best use of the space.d.The depreciation expense on the space.27.Jones Corp.had an opportunity to use its capacity to produce an extra5,000units with acontribution margin of$5per unit,or to rent out the space for$10,000.What was the opportunity cost of using the capacity?a.$35,000b.$25,000c.$15,000d.$10,00028.In a large firm,custody of an entity's data is most appropriately maintained by which of the following personnel?a.Data librarian.b.Systems analyst.puter operator.puter programmer.29.Yarrow Co.is considering the purchase of a new machine that costs$450,000.The new machine will generate net cash flow of$150,000per year and net income of$100,000per year for five years. Yarrow's desired rate of return is6%.The present value factor for a five-year annuity of$1, discounted at6%,is4.212.The present value factor of$1,at compound interest of6%due in five years,is0.7473.What is the new machine's net present value?a.$450,000b.$373,650c.$181,800d.$110,47530.A corporation obtains a loan of$200,000at an annual rate of12%.The corporation must keepa compensating balance of20%of any amount borrowed on deposit at the bank,but normally does not have a cash balance account with the bank.What is the effective cost of the loan?a.12.0%b.13.3%c.15.0%d.16.0%31.A company has a policy of frequently cutting prices to increase sales.Product demand is significantly elastic.What impact would this have on the company's situation?a.Quantity increases proportionally more than the price declines.b.Quantity increases proportionally less than the price declines.c.Price increases proportionally more than the quantity declines.d.Price increases proportionally less than the quantity increases.32.Which of the following types of unemployment typically results from technological advances?a.Cyclical.b.Frictional.c.Structural.d.Short-term.33.A corporation manages inventory performance by monitoring its inventory turnover.Selected financial records for the corporation are as follows:The beginning finished goods inventory for year2was20%of year2sales.The ending finished goods inventory for year2was18%of year3sales.What was the corporation's inventory turnover for year2?a. 1.34b. 2.83c. 3.03d. 3.1334.Which of the following costing methods will yield the lowest inventory value?a.Absorption.b.Hybrid.c.Process.d.Variable.35.Each of the following periods is included when computing a firm's target cash conversion cycle, except the:a.Inventory conversion period.b.Payables deferral period.c.Average collection period.d.Cash discount period.36.An enterprise resource planning system is designed to:a.Allow nonexperts to make decisions about a particular problem.b.Help with the decision-making process.c.Integrate data from all aspects of an organization's activities.d.Present executives with the information needed to make strategic plans.37.According to COSO,the use of ongoing and separate evaluations to identify and address changes in internal control effectiveness can best be accomplished in which of the following stages of the monitoring-for-change continuum?a.Control baseline.b.Change identification.c.Change management.d.Control revalidation/update.38.Which of the following is necessary to be an audit committee financial expert according to the criteria specified in the Sarbanes-Oxley Act of2002?a.A limited understanding of generally accepted auditing standards.cation and experience as a certified financial planner.c.Experience with internal accounting controls.d.Experience in the preparation of tax returns.39.Which of the following positions best describes the nature of the Board of Directors of XYZ Co.'s relationship to the company?a.Agent.b.Executive.c.Fiduciary.d.Representative.40.Which of the following indicates that the economy is in a recessionary phase?a.The rate of unemployment decreases.b.The purchasing power of money declines rapidly.c.Potential national income exceeds actual national income.d.There is a shortage of essential raw materials and costs are rising.参与AICPA考试的考生可按照复习计划有效进行,另外高顿网校官网考试辅导高清课程已经开通,还可索取AICPA考试通关宝典,针对性地讲解、训练、答疑、模考,对学习过程进行全程跟踪、分析、指导,可以帮助考生全面提升备考效果。

SFI分组系统介绍

SFI Group SystemTABLE OF CONTENT目录1. Introduction 介绍 (3)2. Background,Purpose And Advantages背景,目的和优点 (3)2.1Background背景 (3)2.2 Purpose And Advantages目的和优点 (3)2.3 Scope范围 (4)3.The Problems SFI Can Solve SFI 系统能够解决的问题 (4)3.1Controlling Shipping and Offshore Operations (4)3.2 Specifications规格书 (5)3.3 Estimates评估(估价) (6)3.4 Drawings And Document Handling图纸和文件的处理 (6)3.5 Purchasing采购 (6)3.6 Material Administration材料管理 (7)3.7 Maintenance维修 (7)3.8 Repair修理 (7)3.9 Operation Budget 运行预算 (7)3.10 Cost Control 成本 (8)3.11Quality Assurance (8)3.12 Filing 文件(档案)管理 (8)4.The Coding Structure of SFI SFI的编码结构 (9)4.1 SFI Group System(3 digit) SFI分组系统(3-数字) (9)4.1.1 Main Group 1- Ship General 主组1――总述 (9)4.1.2 Main Group 2 –Hull 主组2――船体 (9)4.1.3 Main Group 3 Equipment For Cargo 主组3――货物设备 (9)4.1.4 Main Group 4- Ship Equipment 主组4――船舶设备 (10)4.1.5 Main Group -5 Equipment For Crew And Passengers (10)4.1.6 Main Group-6 Machinery Main Components (10)4.1.7 Main Group -7 Systems For Machinery Main Components (10)4.1.8 Main Group-8 Ship Common Systems (10)4.1.9 SFI Coding Structure For Rig 平台的SFI编码结构 (10)4.2 SFI Detail And Material Codes (6digit) SFI详细和材料编码(6-数字) (11)er Rights For the SFI Group SystemSFI 分组系统用户的权利 (11)5.1 SFI User License SFI用户许可 (11)6. Formats Of SFI Group System SFI分组系统格式 (11)6.1 SFI Manuals SFI手册 (11)7.Conclusion 结论 (12)1. Introduction 介绍The SFIGroup System is the most widely used classification system for the maritime and offshore industry worldwide. It is an international standard, which provides a functional subdivision of technical and financial ship or rig informatio n.SFI consists of a technical account structure covering all aspects of ship/rig specification, and it can be used as a basi c standard for all systems in the shipping/offshore industry. More than 6000 SFI systems have been installed worldwid e. SFI is used by shipping and offshore companies, shipyards, consultancies,software suppliers, authorities and classifi cation societies.SFI 分组是目前全世界航运业和海洋工程业使用最广泛的分类体系。

中央财经大学会计专业英语教程Chapter 5

Feature Topic
The FASB defines the owners’ equity as the residual interest in the assets of a company that remains its liability.
Chapter Skeleton
Define income, expense, profit, and owners’ equity. Master the identification of income, learning how the accrual principle works when recognizing income, and now how to record revenue. Master the identification of expenses, learning how the accrual principle works when recognizing expenses, and know he classification of expenses. Understand the structure of the owners’ equity. Master the accounting entries of the owners’ equity.
5.1 Income, Expenseome
Income is defined as increases in economic benefits during the reporting period in the form of inflows or enhancements of assets, or decreases of liabilities that result in increases in equity, other than those relating to contributions from equity participants. Income encompasses both revenues and gains. Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of different names including sales, fees, interest, dividends, and royalties.
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2012 IEEE International Conference on Vehicular Electronics and Safety July 24-27, 2012. Istanbul, Turkey
An Efficient Maintenanceቤተ መጻሕፍቲ ባይዱand Spare Parts Inventory Management Software for ITS Equipment
978-1-4673-0993-6/12/$31.00 ©2012 IEEE 334
time and spare part inventory, waste of time and fuel and a possible increase in pollutant emissions due to additional congestion caused by down-time of ITS equipment. One of the significant components of any maintenance system is being well-prepared for failures by ensuring availability of spare parts. Currently, many DOTs do not use a system to keep an active inventory of spare parts for their ITS devices. However, it is clearly stated in [2] that “a lack of spare parts inventories and difficulties in procuring spare parts in a timely manner” are two key concerns. First of all, it should be noted that some of these spare parts can be only replaced by the contractor, or original manufacturer. Anecdotal evidence has suggested that “the ability to get spare parts quickly is one of the most common reasons to rely on contract maintenance” [2]. However, many traffic operations units still have the responsibility of maintaining ITS equipment. Actually, regardless of the contracting method used, sufficient quantities of key parts should be available for maintenance. "Some agencies routinely keep on-hand a percentage of the original quantity as spare parts without using any mathematical model, but based on experience. Such an approach is considered to result in time-saving and reduces the downtime of expensive ITS devices" [2]. Moreover, over the past decade, there have been several manufacturers that have gone out-of-business all around USA, leaving agencies with no immediate sources for spares [3]. To mitigate these problems, a DOT maintenance plan should incorporate scrapping items and ensure that spares are anticipated. A trade-off between minimizing the cost for inventories and maximizing the efficiency should be achieved by modeling an inventory management system designed for spare parts. In a recent study conducted for NJDOT [4, 5], Rutgers Intelligent Transportation Systems (RITS) researchers successfully developed a state-of-the-art Intelligent Transportation Systems inspection and maintenance manual (ITSIMM) and Rutgers ITS inspection and maintenance software (RITSIMS). RITSIMS is currently being tested by the DOT. Over time, the research team expects to obtain substantial amount of data about the usage of the ITS equipment so that this information can be used as an input for the spare parts inventory management model presented in this paper [6]. Integration of the type of an inventory management system similar to the one described in this paper with the equipment history features of RITSIMS [4] will help traffic operations and maintenance personnel to improve their inspection and maintenance activities. II. THE SPARE PARTS INVENTORY MANAGEMENT PROBLEM There are a number of objectives that are sought by the DOT personnel in order to develop an efficient spare parts inventory management methodology. These objectives
H
K. Ozbay, Professor, Civil & Environmental Engineering Department, Rutgers University. 623 Bowser Road, Piscataway, NJ, 08854. (Phone: 732445-0579, Fax: 732-445-0577, email: kaan@) E. E. Ozguven, Graduate Research Assistant, Civil & Environmental Engineering Department, Rutgers University. S. Demiroluk, Graduate Research Assistant, Civil & Environmental Engineering Department, Rutgers University.
Kaan Ozbay, Eren Erman Ozguven, Sami Demiroluk

Abstract—Intelligent Transportation Systems (ITS) has two major sub-components that depend on each other namely, vehicles and infrastructure. For the whole system to perform optimally and safely, both vehicle and infrastructure sub-components of ITS should be operating without major disruptions. In this paper, we focus on the better maintenance of ITS equipment to maximize overall system performance. Long-term down time of ITS equipment due to the unavailability of spare parts will not only increase personnel and repair time requirements, costs of replacement parts but also might lead to increased delays, poor air quality and fuel consumption. Therefore, timely availability of the spare parts of essential components of ITS equipment is essential within the inspection and maintenance procedures of ITS. The proposed spare parts inventory control model in this paper can determine the optimum levels of the safety stocks under probabilistic failure and availability assumptions for components of various ITS equipment. When this inventory control model is fully integrated into Rutgers Intelligent Transportation Systems Inspection and Maintenance Software (RITSIMS) [1], it will allow its users to efficiently manage DOT’s ITS spare parts inventory using historic maintenance and inspection data that is being collected by respective databases of RITSIMS. I. INTRODUCTION ighly dense and complex roadway infrastructure carries heavy traffic of cars and trucks. One of the most effective ways of managing this commuter and freight traffic is through the use of integrated intelligent transportation systems technologies that that take advantage of efficient integration of vehicle and infrastructure systems. However, for the whole system to perform optimally and safely both vehicle and infrastructure sub-components of ITS should be operating without major disruptions. In this paper, we focus on the better maintenance of ITS equipment to maximize overall system performance. It is thus important to ensure that deployed ITS equipment works properly and efficiently. Unnecessary ITS equipment failures and malfunctions due to inefficiencies of inspection or maintenance can create many problems [1]: increase in maintenance expenditures, shortening of the useful life of the ITS equipment, increase in requirements for personnel
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