Chapter 21_1
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第二章 物理层和数据链路层从整个网络体系结构看，网络技术的发展在两个方向最多最复杂，一是体现在应用层的各种新的应用技术层出不穷，另外是在网络的低三层（通信子网的发展，为提高网络速度，承载各种应用），而中间层主要还是以TCP/UDP 为主，或对它提出的一些补充修改。
以下是近年来出现的一些新的网络技术的层次结构，图中没有传统的LAN 和x.25。
下面我们主要以IP 、ATM 和x.25为主介绍低3层结构与功能。
ＯＳＩ Ｆｒａｍｅ ＲｅｌａｙＭＡＮＳＭＤＳＥｔｈｅｒｎｅｔＡＴＭＳＯＮＥＴＯＳＩＭＯＢＩＬ／Ｗｉｒｅｌｅｓｓ（ａｉｒ）ＭＯＢＩＬ／Ｗｉｒｅｌｅｓｓ（ｎｅｔｗｏｒｋ）用户宽带宽带信令（ＵＮＩ）宽带信令（ＮＮＩ）ＩｎｔｅｌｌｉｇｅｎｔＮｅｔｗｏｒｋ（ＩＮ）2.1 物理层物理层完成相邻设备间的比特流传送。
主要任务是确定与传输媒体的接口的一些特性:机械特性 电气特性 功能特性 和规程特性。
它要定义传输介质、传输方式和传输规程。
传输介质：磁介质、双绞线、同轴电缆、光纤、无线传输（无线电波、微波、卫星、红外线、光波等）；传输方式：模拟方式和数字方式；ATM 的物理媒体子层：ATM 的物理传输媒体可以是光纤，当在100米以内运转时5类双绞线也是可以的。
标准中没有定义具体的物理层，可以用其他的物理层标准传输，如SONET 。
ATM 传输的基本速率为155M ，可以到622M ，2488M 等。
接口 光 光 电 电布线形式 上下行各一条 上下行各一条 上下行各一条 上下行各一条传输媒体 单模光纤 多模光纤 微波同轴 CATV 同轴接口距离 2km 2km 100m 200m传输速率 155Mb/s 或多或622Mb/s 155Mb/s 或多或622Mb/s 155Mb/s 或多或622Mb/s 155Mb/s 或多或622Mb/s信道编码 NRZ NRZ CMI CMI非归零码（NRZ, Non Return to Zero ）：1为高电平，0为低电平。
Chapter_21 怀尔德《会计学原理》19版答案
Chapter 21Exercise 21-1 (25 minutes)1. Allocation of Indirect Expenses to Four Operating DepartmentsPersonnel ..............................22 11 8,800 Manufacturing ......................104 52 41,600 Packaging ............................. 34 17 13,600 Totals ....................................200 100% $80,000Personnel ..............................5,000 5 3,050 Manufacturing ......................45,000 45 27,450 Packaging ............................. 23,000 23 14,030 Totals ....................................100,000 100% $61,000Personnel ..............................1,200 1 167 Manufacturing ......................42,000 35 5,845 Packaging ............................. 16,800 14 2,338 Totals ....................................$120,000 100% $16,700 2. Report of Indirect Expenses Assigned to Four Operating DepartmentsMaterials ...................$16,000 $16,470 $ 8,350 $ 40,820 Personnel ..................8,800 3,050 167 $ 12,017Manufacturing ..........41,600 27,450 5,845 $ 74,895 Packaging ................. 13,600 14,030 2,338 $ 29,968 Totals ........................$80,000 $61,000 $16,700 $157,700Exercise 21-2 (30 minutes)........................Depreciation ......................56,600 2,000 MH $28.30 per machine hour Line preparation ...............46,000250 setups $184.00 per setup1. Assignment of overhead costs to the two products using ABCMachinery depreciation ......... 500 hours $ 28.30 14,150 Line preparation ..................... 40 setups $184.00 7,360 Total overhead assigned ....... $23,340Machinery depreciation ......... 1,500 hours $ 28.3042,450 Line preparation ..................... 210 setups $184.00 38,640 Total overhead assigned ....... $84,660Direct labor .................................. 12,200 23,800 Overhead (using ABC) ................ 23,340 84,660 Total cost ..................................... $54,540 $151,660 Quantity produced ...................... 10,500 ft. 14,100 ft. Average cost per foot (ABC) ....... $5.19 $10.763. The average cost of rounded edge shelves declines and the average cost of squared edge shelves increases. Under the current allocation method, the rounded edge shelving was allocated 34% of all of the overhead cost ($12,200 direct labor/$36,000 total direct labor). However, it does not use 34% of all of the overhead resources. Specifically, it uses only 25% of machine hours (500 MH/2,000 MH), and 16% of the setups (40/250). Activity based costing allocated the individual overhead components in proportion to the resources used.Exercise 21-7 (15 minutes)(1) Items included in performance reportThe following items definitely should be included in the performance report for the auto service department manager because they are controlled or strongly influ enced by the manager’s decisions and activities:•Sales of parts•Sales of services•Cost of parts sold•Supplies•Wages (hourly)(2) Items excluded from performance reportThe following items definitely should be excluded from the performance report because the department manager cannot control or strongly influence them:•Building depreciation•Income taxes allocated to the department•Interest on long-term debt•Manager’s salary(3) Items that may or may not be included in performance reportThe following items cannot be definitely included or definitely excluded from the performance report because they may or may not be completely under the manager’s control or strong influence:•Payroll taxes Some portion of this expense relates to themanager’s salary and i s not controllable by themanager. The portion that relates to hourly wagesshould be treated as a controllable expense.•Utilities Whether this expense is controllable depends on thedesign of the auto dealership. If the auto servicedepartment is in a separate building or has separateutility meters, these expenses are subject to themanager’s control. Otherwise, the expense probablyis not controllable by the manager of the auto servicedepartment.Exercise 21-9 (20 minutes)(1)Electronics ...................$750,000 $3,750,000 20% Sporting Goods ...........800,000 5,000,000 16% Comment: Its Electronics division is the superior investment center on the basis of the investment center return on assets.Exercise 21-9 (continued)(2)Net income ...................$750,000 $800,000 Target net income$3,750,000 x 12% ...... 5,000,000 x 12% .......(450,000)(600,000)Residual income……. $300,000 $200,000Comment: Its Electronics division is the superior investment center on the basis of investment center residual income.(3) The Electronics division should accept the new opportunity, since it will generate residual income of 3% (15% - 12%) of the i nvestment’s invested assets.Exercise 21-10 (15 minutes)Electronics ...................$750,000 $10,000,000 7.50% Sporting Goods ...........800,000 8,000,000 10.0%Electronics ...................$10,000,000 $3,750,000 2.67 Sporting Goods ...........8,000,000 5,000,000 1.6 Comments: Its Sporting goods division generates the most net income per dollar of sales, as shown by its higher profit margin. The Electronics division however is more efficient at generating sales from invested assets, based on its higher investment turnover.Problem 21-1A (60 minutes)Part 1Average occupancy cost = $111,800 / 10,000 sq. ft. = $11.18 per sq. ft. Occupancy costs are assigned to the two departments as followsLanya’s Dept................. 1,000 $11.18 $11,180 Jimez’s Dept................. 1,700 $11.18 $19,006**A total of $30,186 ($11,180 + $19,006) in occupancy costs is charged to these departments. The company would follow a similar approach in allocating the remaining occupancy costs ($81,614, computed as $111,800 - $30,186) to its other departments (not shown in this problem).Part 2Market rates are used to allocate occupancy costs for depreciation, interest, and taxes. Heating, lighting, and maintenance costs are allocated to the departments on both floors at the average rate per square foot. These costs are separately assigned to each class as follows:Depreciation—Building .................$ 31,500 $31,500 Interest—Building mortgage .........47,000 47,000Taxes—Building and land .............14,000 14,000Gas (heating) expense ...................4,425 $ 4,425 Lighting expense ...........................5,250 5,250 Maintenance expense .................... 9,625 ______ 9,625 Total ................................................$111,800 $92,500 $19,300Value-based costs are allocated to departments in two stepsSecond floor ...................5,000 10 50,000Total market value .........$250,000Second floor ................... 50,000 20 18,500 3.70Totals ..............................$250,000 100% $92,500Usage-based costs allocation rate = $19,300 / 10,000 sq. ft.= $1.93 per sq. ft.We can then compute total allocation rates for the floors$16.73 Second floor ........................... 3.70 1.93 $ 5.63 These rates are applied to allocate occupancy costs to departmentsLanya’s Department......................... 1,000 $16.73 $16,730 Jimez’s Department......................... 1,700 5.63 $ 9,571Part 3A second-floor manager would prefer allocation based on market value. This is a reasonable and logical approach to allocation of occupancy costs. The current method assumes all square footage has equal value. This is not logical for this type of occupancy. It also means the second-floor space would be allocated a larger portion of costs under the current method, but less using an allocation based on market value.Part 1Professional salaries ..................$1,600,000 10,000 hours $160 per hour Patient services & supplies .......$ 27,000 600 patients $45 per patient Building cost ...............................$ 150,000 1,500 sq. ft. $100 per sq. ft. Total costs ...................................$1,777,000Part 2Allocation of cost to the surgical departments using ABCProfessional salaries ............. 2,500 hours $160 per hr. $400,000 Patient services & supplies ...... 400 patients $45 per patient 18,000 Building cost .......................... 600 sq. ft. $100 per sq. ft. 60,000 Total ...............................................................................................$478,000 Average cost per patient ...............................................................$ 1,195Professional salaries ............. 7,500 hours $160 per hr. $1,200,000 Patient services & supplies ...... 200 patients $45 per patient 9,000 Building cost .......................... 900 sq. ft. $100 per sq. ft 90,000 Total ................................................................................................$1,299,000 Average cost per patient ...............................................................$ 6,495[Note that the sum of the amounts allocated to General Surgery and Orthopedic Surgery ($478,000 + $1,299,000) equals the total amount of indirect costs ($1,777,000).] Part 3If all center costs were allocated on the number of patients, the average cost of general surgery would increase. Since general surgery sees 2/3 of all patients (400/600), it would get allocated 2/3 of all center costs. Orthopedic surgery is currently consuming more professional salaries and building space than general surgery, but has fewer patients.Problem 21-3A (70 minutes)Cost of goods sold ........................ 89,964 63,612 27,500 181,076 (2) Gross profit .................................... 93,636 38,988 22,500 155,124 Direct expensesSales salaries ............................... 21,000 7,100 8,500 36,600Advertising ................................... 2,100 700 1,100 3,900Store supplies used .................... 594 378 400 1,372 (3) Depreciation of equipment ......... 2,300 900 1,000 4,200Total direct expenses .................. 25,994 9,078 11,000 46,072 Allocated expensesRent expense ............................... 5,632 2,835 2,353 10,820 (4) Utilities expense .......................... 2,292 1,153 955 4,400 (4) Share of office dept. expenses ... 15,288 8,540 4,172 28,000 (5) Total allocated expenses ............ 23,212 12,528 7,480 43,220 Total expenses ............................... 49,206 21,606 18,480 89,292Net income ..................................... $ 44,430 $17,382 $ 4,020 $ 65,832 Supporting Computations—coded (1) through (5) in statement aboveGrowth rate (8% increase) ............... x 108% x 108%2010 sales ......................................... $183,600 $102,600 $ 50,000Growth rate (8% increase) ............... x 108% x 108% x 55%* 2010 cost of goods sold .................. $ 89,964 $ 63,612 $ 27,500 A LTERNATIVELY2009 cost of goods sold .................. $ 83,300 $ 58,9002009 sales ......................................... $170,000 $ 95,0002009 cost as % of sales ................... 49% 62%2010 sales ........................................ $183,600 $102,600 $ 50,000 2010 cost as % of sales .................. x 49% x 62% x 55%* 2010 cost of goods sold .................. $ 89,964 $ 63,612 $ 27,500 * T he 55% cost of goods sold percent is computed as 100% minus the predicted 45% gross profit margin.Growth rate (8% increase) ................x 108% x 108%2010 store supplies ..........................$ 594 $ 378 $ 400One-fifth from clock to paintings (1,408) $ 1,408 One-fourth from mirror topaintings ______ (945) 945 2010 allocation of $10,820 rent .........$ 5,632 $ 2,835 $ 2,353 Percent of total * ...............................2010 allocation of $4,400total utilities ....................................$ 2,292 $ 1,153 $ 955Percent of total sales * ......................54.6% 30.5% 14.9% 2010 allocation of $28,000total office departmentexpenses ($20,000 in 2009plus $8,000 increase) ......................$ 15,288 $ 8,540 $ 4,172 * Instructor note: If students round to something other than one-tenth of a percent, theirnumbers will slightly vary.Part 1a.Responsibility Accounting Performance ReportManager, Camper DepartmentFor the YearBudgeted Actual Over (Under)Amount Amount Budget Controllable CostsRaw materials .................................$195,900 $194,800 $ (1,100) Employee wages ............................104,200 107,200 3,000 Supplies used .................................34,000 32,900 (1,100) Depreciation—Equipment ............. 63,000 63,000 0 Totals ..............................................$397,100 $397,900 $ 800b.Responsibility Accounting Performance ReportManager, Trailer DepartmentFor the YearBudgeted Actual Over (Under)Amount Amount Budget Controllable CostsRaw materials .................................$276,200 $273,600 $ (2,600) Employee wages ............................205,200 208,000 2,800 Supplies used .................................92,200 91,300 (900) Depreciation—Equipment ............. 127,000 127,000 0 Totals ..............................................$700,600 $699,900 $ (700)c.Responsibility Accounting Performance ReportManager, Ohio PlantFor the YearBudgeted Actual Over (Under)Amount Amount Budget Controllable CostsDept. manager salaries ................. $ 97,000 $ 98,700 $ 1,700 Utilities ........................................... 8,800 9,200 400 Building rent .................................. 15,700 15,500 (200) Other office salaries ..................... 46,500 30,100 (16,400) Other office costs ......................... 22,000 21,000 (1,000) Camper department ...................... 397,100 397,900 800 Trailer department ........................ 700,600 699,900 (700) Total ............................................... $1,287,700 $1,272,300 $(15,400)Part 2The plant manager did a good job of controlling costs and meeting the budget. He came in under budget for the plant even though he paid the department managers more than budgeted and had to absorb the amounts over budget in their departments. This is because he spent less than the budget amount on building rent, other office salaries, and other office costs. The Trailer Department manager also came in under budget. The Camper Department manager came in over budget, and thus performed the worse of the three managers.Problem 21-1B (60 minutes)Part 1Average occupancy cost = $372,000 / 20,000 sq. ft. = $18.60 per sq. ft.Occu pancy costs are assigned to Miller’s department as followsMiller’s Dept.................. 2,000 $18.60 $37,200Part 2Market rates are used to allocate occupancy costs for the building rent. Lighting and cleaning costs are allocated to the departments on all three floors at the average rate per square foot. Costs assigned to each class are:Lighting expense ................... 20,000 $20,000 Cleaning expense .................. 32,000 _______ 32,000 Totals ...................................... $372,000 $320,000 $52,000Value-based costs are allocated in two steps(i) Compute market value of each floorSecond floor ...................7,500 24 180,000Basement floor ...............5,000 12 60,000Total market value .........$600,000Problem 21-1B (Continued)(ii) Allocate the $320,000 to each floor based on its percent of market valueSecond floor ...................180,000 30 96,000 12.80 Basement floor ............... 60,000 10 32,000 6.40$600,000 100% $320,000Usage-based costs allocation rate = $52,000 / 20,000 sq. ft.= $2.60 per sq. ft.Total allocation rates for the departments on all three floors areSecond floor .................12.80 2.60 15.40Basement floor ............. 6.40 2.60 9.00These rates are applied to alloc ate occupancy costs to Miller’s departmentMiller’s Department ................................2,000 $9.00 $18,000Part 3A basement manager would prefer the allocation based on market value. This is a reasonable and logical approach to allocation of occupancy costs. With a flat rate method, all square footage has equal value. This is not logical for this type of occupancy. Less cost would be allocated to the basement departments if the market value method were used.。
哈利波特与凤凰社21章英文原文
哈利波特与凤凰社21章英文原文英文标题：Harry Potter and the Order of the Phoenix - Chapter 21 English Original TextChapter 21 - The Unknowable RoomIt was hard to concentrate on anything that weekend, even though Harry had promised himself that he would finish his History of Magic essay and the presentation for Defense Against the Dark Arts. Fred, George, and Ginny were all sitting around him at the Gryffindor table at mealtimes, planning. Harry contented himself with making vague noises, and as soon as was polite, he escaped to the Room of Requirement.He had soon become as well acquainted with the Room's many tricks as the other denizens of the Hog's Head. He had been chased by the Hufflepuff cup and the fake locket and been burned by the cursed handle. The room had even sprouted a beech tree in one of its corners the previous night. There had been no sign of Draco Malfoy, or any of the Carrows, but it would have been nice if the two people he most wanted to avoid had not known exactly where and when he was planning to come.However, as he paced up and down the Charms corridor for the fifth time, the map still firmly in his hand, he came across something he had not spotted before. The map showed him, labeled as he had hoped, his current position labeled as "The Unknowable Room."He went into the room directly opposite, which looked empty to him. It was surely nobody's office as it was completely bare, but he just could notshake off the feeling that he was being watched. The wooden door creaked slightly as he pushed it open and he walked inside.The room was nearly as shabby as the one in which he was now sleeping, though quite a bit smaller. The reason for the extra space in the other room became clear as he looked around. There were no fewer than six portraits of the same girl around the room, all with the same initials written beneath, which he recognized instantly as Luna Lovegood.He moved closer to the picture, gazing at her as beautiful as ever. Luna had decorated her belongings with them. They looked in great condition, untouched by time or circumstance. And then, behind her picture, something caught his eye. It was a small, bright, and sharp gleam.Harry stepped toward it and saw that it was a tiny silver key. He picked it up and was surprised at how naturally it fit into his hand. He was even more surprised when he inserted it into the keyhole to the left of Luna's picture and, with a satisfying click, the door opened.The door led into a narrow, dimly lit passageway. The rustling noise from behind was louder, but he thought perhaps he was imagining it. He walked forward, the light from the Gryffindor common room fading until he could see only a little way ahead. He could not hear anything over the pounding of his heart. He stopped, his palms sweaty from both anticipation and nerves.What lay ahead, he did not know, but he had to find out. With every ounce of courage he possessed, he continued walking through the Unknowable Room.As he moved further into the passageway, the noise grew closer and clearer. It was not just the rustling sound anymore. There were murmurs, harsh whispers that sounded like the rustling of leaves on a blustery autumn day. There were footsteps, heavy, dragging, as if someone was being forced to walk against their will.And then, with a sudden realization, Harry gasped. He knew where he was. He had stumbled upon the meeting place, deep within the castle, where the Dark Lord himself held secret gatherings with his Death Eaters. The Unknowable Room was no longer a mystery to him; it was a dangerous nexus, a portal to the heart of Voldemort's power.Harry's mind raced as he wondered what to do next. Should he retreat, report what he had found to the Headmaster? Or should he press on, gather more information, and risk the wrath of the Dark Lord? The weight of the key in his hand seemed to pull him forward, urging him to uncover the secrets hidden within the Unknowable Room.In the end, Harry made his decision. He would continue on, navigating the treacherous halls of the Unknowable Room, and expose the hidden truth to the wizarding world. For the sake of his friends, for the sake of Hogwarts, and for the sake of all that was good, Harry would face whatever dangers lay ahead.And so, with his heart pounding, Harry took a deep breath and stepped into the darkness, ready to confront the unknown and confront the darkness that threatened to consume them all.。
【PSP】灵魂能力[Soul Callbur Broken Destiny]【The Gauntlet】模式完全攻略
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CHAPTER 16 食通编
16-1：第一与第三项为G防御后立即反击；G防御二段攻击后立即反击；↓+G防御后↓+A立即反击；G防御第一次攻击后↑+B立即反击。
1-4：前二项利用↑或↓侧移回避对方的防御不能攻击；下段横扫攻击↓+G防御即可；用连续的侧移动躲开两段纵斩攻击；用侧移避开对手踢腿攻击后立即按G防御对手横斩追击。
CHAPTER 2 立身编
2-1：用↓+G回避对手的上段攻击后下蹲状态立即反击，建议此时松开G马上按B反击；用站立K破解对手←+A的攻击；连续两项都是用↓+G回避对手的两段上段攻击后下蹲状态立即反击；用↓+G回避对手的上段投技后下蹲状态立即反击。
3-2：前二项为↓+G防御对手下段攻击后立即按B反击；站立G防御对手空中攻击后立即反击；先站立G防御后马上↓+G防御对手下段攻击后立即按B反击；↓+G防御对手下段连续攻击后立即按B反击。
3-3：对手发动A+G投技瞬间按A拆投；对手发动B+G投技瞬间按B拆投；被对手挑空时按住↖或↙远离对手追击；最后两项为倒地瞬间按↑+G或↓+G受身起身避开对手追击。
10-3：→→长按奔跑近身时+K滑铲攻击让对手摔出场；↓侧移到对手背后→→+B等挑空技让对手摔出场；↑侧移到对手侧面→→+B等挑空技让对手摔出场；↑或↓侧移到对手背后并推动对手到场边用挑空技让对手摔出场；→→长按奔跑推动对手到场边用挑空技让对手摔出场。
CHAPTER 11 苍月编
2-4：↓+G下段防御下段攻击；站立G防御看似下段攻击的中段攻击；连续两项都是中段站立G防御；最后↓+G防御下段攻击。
审计学-一种整合方法阿伦斯英文版第12版课后答案解析Chapter21SolutionsManual
Chapter 21Audit of the Inventory and Warehousing CycleReview Questions21-1Inventory is often the most difficult and time consuming part of many audit engagements because:1. Inventory is generally a major item on the balance sheet andoften the largest item making up the accounts included inworking capital.2. The need for organizations to have the inventory in diverselocations makes the physical control and counting of theinventory difficult.3. Inventory takes many different forms that are difficult for theauditor to fully understand.4. The consistent application of different valuation methods canbe fairly complicated.5. The valuation of inventory is difficult due to such factors asthe large number of different items involved, the need toallocate the manufacturing costs to inventory, andobsolescence.21-2The acquisition and payment cycle includes the system for purchasing all goods and services, including raw materials and purchased parts for producing finished goods. Purchase requisitions are used to notify the purchasing department to place orders for inventory items. When inventory reaches a predetermined level or automatic reorder point, requisitions may be initiated by stockroom personnel or by computer. In other systems, orders may be placed for the materials required to produce a customer order, or orders may be initiated upon periodic evaluation ofthe situation in light of the prior experience of inventory activity. After receiving the materials ordered, as part of the acquisition and payment cycle, the materials are inspected with a copy of the receiving document used to book perpetual inventory. In a standard cost inventory system, the acquisition and payment cycle computes any inventory purchase variances, which then enter the inventory system.The following audit procedures in the acquisition and payment cycle illustrate the relationship between that cycle and the inventory and warehousing cycle.1. Compare the inventory cost entered into the inventory systemto the supporting invoice to determine that it was properlyrecorded and the purchase variance (standard cost system), ifany, was properly reflected.2. Test the purchase cutoff at the physical inventory date andyear-end to determine whether or not the physical inventoryand year-end inventory cutoffs are proper from a purchasestandpoint.21-3 Companies provide online access to descriptions of inventory products and on-hand quantity levels to key inventory suppliers because this information helps the suppliers work with management to monitor the flow of inventory items. There are risks associated with providing this information, however. First, there is a risk that sensitive proprietary information may be made available to unauthorized users. The use of the Internet and other e-commerce applications may also lead to financial reporting risks if access to inventory databases and systems is not adequately controlled. The risks of providing online access to inventory information can be reduced by the use of security access password restrictions, firewalls, and other IT management controls.21-4Cost accounting records are those which are concerned with the processing and storage of raw materials, work in process, and finished goods, insofar as these activities constitute internal transfers within the inventory and warehousing cycle. These records include computerized files, ledgers, worksheets and reports which accumulate material, labor, and overhead costs by job or process as the costs are incurred.Cost accounting records are important in conducting an audit because they indicate the relative profitability of the various products for management planning and control, and determine the valuation of inventories for financial statement purposes.21-5The most important tests of the perpetual records the auditor must make before assessed control risk can be reduced, which may permit a reduction in other audit tests are:1. Tests of the purchases of raw materials and pricing thereof.2. Tests of the cost accounting documents and records byverifying the reduction of the raw material inventory for use inproduction and the increase in the quantity of finished goodsinventory when goods have been manufactured.3. Tests of the reduction in the finished goods inventory throughthe sale of goods to customers.Assuming the perpetuals are determined to be effective, physical inventory tests may be reduced, as well as tests of inventory cutoff. In addition, an effective perpetual inventory will allow the company to test the physical inventory prior to the balance sheet date.21-6The continuation of shipping operations during the physical inventory will require the auditor to perform additional procedures to insure that a proper cutoff is achieved. The auditor must conclude that merchandise shipped is either included in the physical count or recorded as a sale, but not both.Since no second count is taken, the auditor must increase the number of test counts to determine that the counts recorded are accurate.21-7The auditor must not give the controller a copy of his or her test counts. The auditor's test counts are the only means of controlling the original counts recorded by the company. If the controller knows which items were test counted, he or she will be able to adjust other uncounted items without detection by the auditor.21-8The most important audit procedures to test for the ownership of inventory during the observation of the physical counts and as a part of subsequent valuation tests are:1. Discuss with the client.2. Obtain an understanding of the client's operations.3. Be alert for inventory set aside or specially marked.4. Review contracts with suppliers and customers to test for thepossibility of consigned inventory or inventory owned byothers that is in the client's shop for repair or some otherpurpose.5. Examine vendor invoices indicating that merchandise on handwas sold to the company.6. Test recorded sales just before and just after the physicalinventory to determine that the items were or were not onhand at the physical inventory date and that a proper cutoffwas achieved.21-9Auditing procedures to determine whether slow-moving or obsolete items have been included in inventory are:1. Obtain a sufficient understanding of the client's business toaid in recognizing inventory that is no longer useful in theclient's business.2. Review the perpetual records for slow-moving items.3. Discuss the quality of the inventory with management.4. Ask questions of production personnel during physicalinventory observation about the extent of the use or nonuseof inventory items.5. Make observations during the physical inventory for rust,damaged inventory, inventory in unusual locations, and unusual amounts of dust on the inventory.6. Be aware of inventory that is tagged obsolete, spoiled, ordamaged, or is set aside because it is obsolete or damaged. 7. Examine obsolescence reports, scrap sales, and other recordsin subsequent periods that may indicate the existence of inventory that should have been excluded from the physical inventory or included at a reduced cost.8. Calculate inventory ratios, by type of inventory if possible, andcompare them to previous years or industry standards.21-10The auditor could have uncovered the misstatement if there were adequate controls over the use of inventory tags. More specifically, the auditor should have assured himself or herself that the client had accounted for all used and unused tag numbers by examining all tags, if necessary. In addition, the auditor should have selected certain tags (especially larger items) and had the client show him or her where the goods were stored. The tag numbers used and unused should have been recorded in the auditor's working papers for subsequent follow-up. As part of substantive procedures, the auditor could have performed analytical tests on the inventory and cost of sales. A comparison of ratios such as gross margin percentage and inventory turnover could have indicated that a problem was present.21-11A proper cutoff of purchases and sales is heavily dependent on the physical inventory observation because a proper cutoff of sales requires that finished goods inventory included in the physical count be excluded from sales and all inventory received be included in purchases.To make sure the cutoff for sales is accurate, the following information should be obtained during the taking of the physical inventory:1. The last shipping document number should be recorded inthe working papers for subsequent follow-up to sales records.2. A review should be made of shipping to test for the possibilityof shipments set aside for shipping and not counted or otherpotential cutoff problems.3. When prenumbered shipping documents are not used, acareful review of the client's method of getting a proper salescutoff is the first step in testing the cutoff.4. A list of the most recent shipments should be included in theworking papers for subsequent follow-up to sales records.For the purchase cutoff, the following information should be noted:1. The last receiving report number should be noted in theworking papers for subsequent follow-up to purchase records.2. A review should be made of the receiving department tomake sure all inventory has been properly included in thephysical inventory.21-12C ompilation tests are the tests of the summarization of physical counts, the extension of price times quantity, footing the inventory summary, and tracing the totals to the general ledger.Several examples of audit procedures to verify compilation are:1. Trace the tag numbers used to the final inventory summary tomake sure they were properly included and the numbers notused to the final inventory summary to make sure no tagnumbers have been added.21-12 (continued)2. Trace the test counts recorded in the working papers to thefinal inventory summary to make sure they are correctlyincluded.3. Trace inventory items on the final inventory list to the tags asa test of the existence of recorded inventory.4. Test the extensions and footings of the physical inventorysummary.21-1321-14Assuming FIFO inventory valuation, the 12-31-07 inventory should be valued at $5,781, and is thus currently overstated by $121.If the 1-26-08 purchase was for 2,300 binders at $2.12 each, the 12-31-07 inventory should be valued at $5,477.00 (1,900 @ $2.12 + 700 @ $2.07) and is thus currently overstated by $425. The reason is the lower of cost or market rule, with the $2.12 being the replacement cost.21-15T he direct labor hours for an individual inventory item would be verified by examining engineering specifications or similar information to determine whether the number of hours to complete a unit of finished goods was correctly computed. Ordinarily it is difficult to test the number of hours to an independent source.The manufacturing overhead rate is calculated by dividing the total annual number of labor hours into total manufacturing overhead. These two totals are verified as a part of the payroll and personnel and acquisition and payment cycles.Once these two numbers are verified (overhead rate per direct labor hour and the number of direct labor hours per unit of each type of inventory), it is not difficult to verify the overhead cost in inventory.21-16W ith a job cost system, labor charged to a specific job is accumulated on a job cost sheet. The direct labor dollars included on the job cost sheet can be traced to the employee "job time sheet" to make sure the hours are correctly included on the job cost sheet. The labor rate can be verified by comparing it to the amount on the employee's earnings record.21-17A ssuming the auditor properly documents receiving report numbers as a part of the physical inventory observation procedures, the auditor should verify the proper cutoff of purchases as a part of subsequent tests by examining each invoice to see if a receiving report is attached. If the receiving report is dated on or before the inventory date and the last recorded number, the received inventory must have been included in the physical inventory; therefore the invoice should be included in accounts payable. Those invoices that are received after the balance sheet date but shipped F.O.B. shipping point on or before the close of the year would indicate merchandise in transit.Multiple Choice Questions From CPA Examinations21-18a. (4) b. (2) c. (1)21-19a. (1) b. (2) c. (2)21-20a. (4) b. (3) c. (2)Discussion Questions and Problems21-2121-21 (continued)21-22 (continued)21-23a. It is important to review the cost accounting records and test their accuracy for the following reasons:1. The cost accounting records determine unit costs thatare applied to derive inventory values. Since inventory is usually material, unit costs must be verified.2. In many companies, there are many types of inventoryitems with complex cost structures. The potential for misstatement is great in determining costs. The auditor would need to go to an extreme effort to verify such costs without being able to rely on the cost accounting records which provides the costs, (i.e., it is far more efficient to test the cost accounting records than the costs themselves).3. The cost accounting records also deal with transferringinventories through the production cycle and then from finished goods for sales. These transfers must be handled accurately for inventory to be properly stated.21-23 (continued)b. 1. Examine engineering specifications for expected(standard) labor hours. Examine time records for hoursworked on part during measured period. Divide by unitsproduced to test reasonableness of standard.2.Review specifications for types of labor required toproduce parts, or observe production. Review unioncontracts or earnings records to develop reasonable ratefor this labor mix.3. Identify appropriate overhead accounts, paying carefulattention to consistent application. Determine amountsfor these accounts for a measured period. Determinedirect labor hours from payroll records from the sameperiod. Compute the overhead rate per direct laborhour.4. Review engineering specifications. Review materialusage variance.5. Trace to vendor's invoices. Review material pricevariance.6. Sum individual components.21-2421-2521-26 a. Technology Parts Inc. may be seeking to achieve several business objectives by providing inventory productinformation online through the company’s Web site. Thefollowing are examples of possible business objectives:21-26 (continued)Reduced Inventory Management Costs. By providingsuppliers access to inventory information, TechnologyParts Inc. may be able to reduce costs associated withinventory management by reducing the amount of timeinventory products are held in their warehouse.Suppliers have increased information to time thedelivery of products when most likely needed.Increased Sales to Existing Customers. Greater access toproduct information may increase customer loyalty toTechnology Parts. Increased information that can beused by customers for their internal inventory decisionmaking may increase purchasing from Technology Parts.Increased Sales to New Customers. By providinginformation about products online, other customers notfamiliar with Technology Parts Inc. may beginpurchasing products through the company Web site.Providing inventory product information, particularlyquality and reliability ratings, may make it easier forcustomers in remote geographic locations to purchaseproducts directly from Technology Parts Inc.Strengthen Marketplace Perceptions. BecauseTechnology Parts Inc. is a supplier in the technologyindustry, they may be using their Internet presence tostrengthen market perceptions that the company isembracing emerging technologies, including the e-commerce method of transacting business.b.Providing online access to extensive inventory informationmay increase Technology Parts’ business risks. For example:Competitive Information Is Released. The inclusion of detailed information about inventory products,including information about quantities on hand,forecasted demand, storage locations, quality, andreliability ratings may result in the release ofinformation that strategically benefits Technology Partscompetitors. Not only will company customers be ableto access information, competitors may also be able toaccess information. In addition, negotiations withexisting suppliers and customers may be negativelyaffected by the release of strategic information.Insufficient Capacity to Handle Demand. If demand for products through the Web site exceeds expectations,internal systems and personnel may not be able tohandle the volume of orders in a timely fashion. Thetime it takes for inventory warehousing and distribution processes for onlinesales may be greater than expected given that singleorders must be individually handled. In contrast,shipments made to retail outlets are often processed inbulk.Inadequate Accounting System Interface. The offering of sales online requires the design and implementationof new Internet-based accounting systems that mustcapture, process, and record online transactions. Thosetransactions must be integrated with traditional salestransactions into the company’s accounting recordsand financial statements. Those systems may not beadequately designed for timely and accurate interface.Inaccurate Information. Because of the volume of information being presented about each product, thereis some risk that the information presented is notaccurate or up-to-date. Additionally, the amount ofinformation needed by customers is likely to varyextensively. Thus, there is some risk that neededinformation is not disclosed. This may discouragesuppliers and customers from doing business withTechnology Parts.Supplier and Customer Privacy. If suppliers and customers transact with Technology Parts through theWeb site, there is some risk that confidentialinformation may be obtained during the transmissionprocess. Breaches in supplier and customer privacy mayaffect future demand and may increase legal exposurefor Technology Parts.Security. Technology Parts may be exposing its inventory records and related IT systems to securitybreaches. Outsiders will be accessing the company Website and related inventory databases that interface withexisting internal systems. Unintentional and intentionalerrors may be introduced.c.Procedures may be implemented to minimize each of thebusiness risks identified in “b”:Competitive Information Is Released. To protect the release of sensitive information, Technology Parts mayconsider restricting Web site access through the use ofpasswords issued to approved suppliers and customers.Insufficient Capacity to Handle Demand. The company should closely monitor existing systems and personnelneeds on a daily basis to ensure that processingdemand can be satisfied with the existing system.Testing of the system should occur beforeimplementation. Business contingency plans shouldaddress how the company can handle sharp increases inprocessing demand.21-26 (continued)Inadequate Accounting System Interface. Systems should be designed, tested, and implemented to ensurethat purchases or sales made via the online system areautomatically captured in the company accountingrecords.Inaccurate Information.Timely updates to the information made available on the Web site shouldoccur regularly. The company should seek extensiveinformation about product descriptions from itssuppliers and encourage feedback from customersabout product quality. Access to the databasescontaining the product information should be restrictedto authorized personnel.Supplier and Customer Privacy. Policies should be established to restrict the release of sensitive supplierand customer information. The use of encryptiontechniques would increase the protection of sensitiveinformation during transmission.Security. Adequate protection, such as firewalls and user passwords, are needed to protect company systemsfrom infiltration.d.The availability of inventory information on Technology PartsWeb site may increase the risk of material misstatements inseveral ways:Competitive Information Is Released. If the release of strategic information negatively affects companynegotiations with suppliers and customers, inventorycosts may increase and sales may decrease. If thosechanges occur, there may be increased pressure formanagement to generate profits, which may increase the likelihood of material misstatements due to fraud.Insufficient Capacity to Handle Demand. If demand for products through the Technology Parts Web site exceeds the company’s ability to process orders in a timely fashion, consumers may cancel earlier recorded orders or request returns when delivery occurs well beyond the expected delivery date. The accounting systems must be designed to accurately reflect cancellations and returns in a timely fashion consistent with GAAP. Additionally, if the processing of orders is significantly delayed, the accounting systems must be adequately designed to ensure sales are not recorded prematurely (e.g., not until delivery).Inadequate Accounting System Interface. If the onlinesales or inventory purchasing system interface with themain accounting system is inadequate, onlinetransactions may (1) not be processed, (2) be processedmore than once, or (3) be processed inaccurately. Anyof these risks could lead to material misstatements inthe financial statements.Inaccurate Information. If inaccurate information postedonline is used to process inventory transactions, thetransactions may be inaccurately processed andrecorded in the accounting records, resulting in materialmisstatements.Consumer Privacy. If consumer privacy is breached,existing sales may be cancelled or returns beyond thenormal period may be requested. Such activity wouldneed to be properly reflected in the financial statements.Additionally, legal exposures may increase, which mayrequire additional financial statement disclosures.Security. Unauthorized access to the Technology Partsinventory database or other IT system records mayintroduce unintentional and intentional misstatementsinto the accounting records. If unauthorized access isnot restricted, material misstatements in financialstatements may result.21-27a. When the inventory is a material item in the financial statements that the CPA is auditing, his or her observation ofthe taking of the physical inventory is in compliance with theauditing standard pertaining to field work that requiresobtaining sufficient available evidential matter to afford areasonable basis for an opinion regarding the financialstatements. Observation is a generally accepted auditingprocedure applied in the audit of the physical inventory.By observing the taking of the physical inventory, theCPA is seeking to satisfy himself or herself as to the effectiveness and application of the methods of inventory taking and as to the measure of reliance which may be placed upon the client's inventory records and its representations as to inventory quantities. He or she must ascertain that the physical inventory actually exists, that the inventory quantities are being determined by reasonably accurate methods, that the inventory is in a salable or usable condition, and that consigned goods are not commingled with owned goods.b. The CPA makes test counts of inventory quantitiesduring observation of the taking of the physical inventory to satisfy himself or herself that an accurate count is being made by the individuals taking the inventory. The extent of test counting will be determined by the inventory taking procedures; for example, the number of test counts would be reduced if there were two teams, one checking the other, taking the inventory. On the other hand, the test counts would be expanded if misstatements were found in the inventory counts.Some test counts are recorded by the CPA for the purpose of subsequent comparison with the client's compilation of the inventory. Thecomparison procedure goes beyond the mere determinationthat quantities have been accurately transcribed. The CPA alsoseeks assurance that the description and condition of theinventory items is accurate for pricing purposes and that thequantity information, such as dozen, gross, cartons, etc., isproper.Another reason for recording test counts in the working papers is to provide evidence of the extent of tests in the event that audit procedures are questioned at some future date.c.1. The CPA does not regard the inventory certificate as asatisfactory substitute for his or her own audit of theinventory. The service company has merely assumed theclient's function of taking the physical inventory, pricingit, and making the necessary extensions. To the extentthat the service company is competent, the system ofinternal control with regard to the inventory has beenstrengthened. Nevertheless, as the CPA would underother strong systems of internal control, he or shewould investigate the system to determine that it isoperating in a satisfactory manner. The CPA'sinvestigation would necessarily entail an observation ofthe taking of the inventory and testing the pricing andcalculation of the inventory.2. The inventory certificate of the outside specialists wouldhave no effect upon the CPA's report. The auditor mustbe satisfied that the inventory was fairly stated byobserving the taking of the inventory and testing thepricing and compilation of the inventory.On the other hand, if the taking of the inventorywas not observed and no audit tests were applied to the computation of the inventory, the CPA would be compelled to disclaim an opinion on the financial statements as a whole if the amount of the inventory ismaterial.If it is impractical or impossible for the CPA to observe the taking of the physical inventory, but he or she is able to determine that inventory is fairly stated by the application of other auditing procedures, the CPA would be able to issue an unqualified opinion.3. The CPA would make no reference to the certificate ofthe outside specialists in his report. The outsidespecialists are serving as adjuncts of the company's staff of permanent employees. The outside specialists are notindependent.21-28a. The auditor in this situation should observe the recording of the shipments on the day of occurrence and record thesedetails in the working papers so a determination can be madeas to whether the shipments affected the physical inventorycount.b.1. There is no clear-cut answer to sample size for inventorycounts. The answer to the question depends onadditional factors, such as the randomness of your testcounts and whether the values of the merchandise arerelatively stratified. It also depends on inherent risk forinventory physical counts and the materiality ofinventory compared to total assets.2. Request a recount by the client or greatly expand yourtests to determine whether a material misstatementexists.c. The auditor should determine how this inventory is valuedand after discussion with the client it may be well to classify itas obsolete. In all cases, the auditor must specifically identifythe merchandise in the working papers for subsequentevaluation. The auditor should also be aware that this couldbe an indication of widespread obsolescence problems inother parts of the inventory.d. One of the important tasks the auditor undertakes during theobservation is to determine that inventory tags are physicallycontrolled. This assures that the inventory is not understatedbecause tags are lost, or overstated because falsified tags areadded. In this situation, the auditor should recover thediscarded tags and request that the practice be stopped, andthat control of tags be established under the auditor’s directobservation.。
外研社英国文学史及选读(第二版)第二册教学课件Chapter 21 Oscar Wilde
Wilde was buried in Paris in the same cemetery as the poet, Charles Baudelaire, whose Fleurs du Mal had profoundly affected his attitude towards life and literature.
The main figures of the school of aestheticism in England include Walter Pater, Oscar Wilde, Arthur , Earnest Dowson, John Davidson and Aubrey Beardsley.
Chapter 21 Oscar Wilde
Life and Works
In 1895, Lord Alfred’s father, the Marquis of Queensberry, accused Wilde of homosexuality.
His two years in jail led Wilde to write two sober and emotionally high-pitched works, his poem, The Ballad of Reading Gaol, and his prose confession, De Profoundis (meaning From the Depth in English), a defense and confession of himself.
marginalutility：边际效用
ANSWERS TO END-OF-CHAPTER QUESTIONS21-1 Explain the law of demand through the income and substitution effects, using a price increase as a point of departure for your discussion. Explain the law of demand in terms of diminishing marginal utility.When the price of a good rises, the real income of those who demand it is reduced; they now can buy less of this good (and of all other commodities). The second reason for buying less of the good whose price has risen is that it has become more expensive in relation to substitute goods.People will, therefore, substitute the now relatively cheaper goods for the one whose price has risen. For these two reasons— a decrease in real income and the now relatively higher price of the good in question—people buy less of a good when its price rises.This reasoning also works in reverse; people’s real income rises when the price of a good drops and they tend to substitute it for other goods whose prices have not changed. This is the law of demand: People tend to buy more of a commodity as its price drops.As people acquire more and more of any commodity, eventually their desire for yet more of it decreases. In other words, the extra or marginal utility they derive from additional units of the commodity decreases. This being so, people can only be induced to buy more and more of a commodity if its price gets progressively less.21-2 (Key Question) Complete the following table and answer the questions below:Unitsconsumed Totalutility Marginalutility0 1 2 3 4 5 610__18_2530__33_34___108__7___5_3__1_a. At which rate is total utility increasing: a constant rate, a decreasing rate, or an increasingrate? How do you know?b. “A rational consumer will purchase only 1 unit of the product represented by these data, sincethat amount maximizes marginal utility.” Do you agree? Explain why or why not.c. “It is possible that a rational consumer will not purchase any units of the product representedby these data.” Do you agree? Explain why or why not.Missing total utility data top – bottom: 18; 33. Missing marginal utility data, top – bottom: 7; 5; 1.(a) A decreasing rate; because marginal utility is declining.(b) Disagree. The marginal utility of a unit beyond the first may be sufficiently great (relative toproduct price) to make it a worthwhile purchase.(c) Agree. This product’s price could be so high relative to the first unit’s marginal utility thatthe consumer would buy none of it.21-3 Mrs. Wilson buys loaves of bread and quarts of milk each week at prices of $1 and 80 cents, respectively. At present she is buying these two products in amounts such that the marginalutilities from the last units purchased of the two products are 80 and 70 utils, respectively. Is shebuying the utility-maximizing combination of bread and milk? If not, how should she reallocateher expenditures between the two goods?Mrs. Wilson is not buying the utility-maximizing combination of bread and milk since themarginal utility per cent spent on each good is not equal. The marginal utility per cent of bread is0.8 (= 80 utils/100 cents); the utility per cent of milk is 0.875 (= 70 utils/80 cents). Mrs. Wilsonshould buy more milk and less bread.21-4 (Key Question) Columns 1 through 4 of the accompanying table show the marginal utility, measured in terms of utils, which Ricardo would get by purchasing various amountsof products A, B, C, and D. Column 5 shows the marginal utility Ricardo gets from saving.Assume that the prices of A, B, C, and D are $18, $6, $4, and $24, respectively, and thatRicardo has a money income of $106.Column 1 Column 2 Column 3 Column 4 Column 5Units Units Units Units No. ofof A MU MU/$18 of B MU MU/$6of C MU MU/$4of D MU MU/$24 $ saved MU MU/$11 72 4 1 24 4 1 15 3.75 1 36 1.5 1 5 52 543 2 15 2.5 2 12 3 2 30 1.25 24 43 45 2.5 3 12 2 3 8 2 3 24 1 3 3 34 36 2 4 9 1.5 4 7 1.75 4 18 0.75 4 2 25 27 1.5 5 7 1.16 5 5 1.25 5 13 0.54 5 1 11/2 1/2 6 18 1 6 5 0.83 6 4 1 6 7 0.29 61/4 1/4 7 15 0.83 7 2 0.33 7 3.5 0.87 7 4 0.16 71/8 1/88 12 0.66 8 1 0.16 8 3 0.75 8 2 0.08 8a. What quantities of A, B, C, and D will Ricardo purchase in maximizing his utility?b. How many dollars will Ricardo choose to save?c. Check your answers by substituting them into the algebraic statement of theutility-maximizing rule.(a) Calculate the MU/P AS SHOWN IN TABLE ABOVE.Then follow the logic of Table 21.2:choice No potential choicesMU/PDECISIONLEFT OVER INCOME1 FIRST UNIT OF A4 BUY FIRST UNIT OF A AND B(The individual is indifferent between A and B so buys both) 82 FIRST UNIT OF B 4 FIRST UNIT OF C 3.7 FIRST UNIT OF D 1.52 SECOND UNIT OF A3 BUY FIRST UNIT OF CThe first unit of Option C yields the highest MU/P) 78 SECOND UNIT OF B 2.5 FIRST UNIT OF C 3.7 FIRST UNIT OF D 1.53 SECOND UNIT OF A 3 BUY SECOND UNIT OF A AND C 56 SECOND UNIT OF B 2.5 SECOND UNIT OF C 3 FIRST UNIT OF D 1.54 THIRD UNIT OF A 2.5 BUY THIRD UNIT OF A AND SECOND OF B 32 SECOND UNIT OF B 2.5 THIRD UNIT OF C 2 FIRST UNIT OF D 1.55 FOURTH UNIT OF A 2 BUY FOURTH UNIT OF A, THIRD UNIT OF B AND C 4 THIRD UNIT OF B 2 THIRD UNIT OF C 2FIRST UNIT OF D1.5Hence consumer equilibrium is reached (i.e. MU/P are equalized) at 4 units of A; 3 units of B; 3units of C, and 0 units of D(b) Save $4. The individual could use the $4 to buy an extra unit of C but the MU/P of doing sowould be lower than if it were saved (i.e. 1.7<2)(c) 36/$18 = 12/$6 = 8/$4 = 2/$1. The marginal utility per dollar of the last unit of each productpurchased is 2.21-5 (Key Question) You are choosing between two goods, X and Y, and your marginal utility from each is as shown below. If your income is $9 and the prices of X and Y are $2 and $1,respectively, what quantities of each will you purchase in maximizing utility? What total utility will you realize? Assume that, other things remaining unchanged, the price of X falls to $1.What quantities of X and Y will you now purchase? Using the two prices and quantities for X, derive a demand schedule (price-quantity-demanded table) for X.Units of X MU x UnitsofY MU y123456 1086432123456876543Buy 2 units of X and 5 units of Y. Marginal utility of last dollar spent will be equal at 4 (= 8/$2 for X and 4/$1 for Y) and the $9 income will be spent. Total utility = 48 (= 10 + 8 for X plus 8 +7 + 6 + 5 + 4 for Y). When the price of X falls to $1, the quantity of X demanded increases from2 to 4. Total utility is now 58 (= 10 + 8 + 6 + 4 for X plus 8 + 7 + 6 + 5 + 4 for Y).Demand schedule: P = $2; Q = 2. P = $1; Q = 4.21-6 How can time be incorporated into the theory of consumer behavior? Explain the following comment: “Want to make a million dollars? Devise a product that saves Americans time.”Time is money. This expression is a time-saving way of making the point that for a person who can make so much per hour, every hour spent not working is so much money not made. A person can be said to “consume” a ball game or an evening at the theater. If the ball game costs $10 and the theater $20, at first sight one could say the ball game is a better deal. But if the person makes $20 an hour and is forgoing this in taking the time off, then we must take into account the time spent at the ball game and at the theater. If the ball game goes into extra innings and takes 4 hours, then its total cost is $90 (= $10 + $80). If the theater takes 3 hours, its total cost is $80 (= $20 + $60). Assuming the marginal utility of the ball game and attending the theater are the same, the theory of consumer behavior (with time taken into account) would therefore have this consumer going to the theater.A time-saving device would free the individual up to earn more income. As long as the amountof extra income earned is greater than the cost of the device, many Americans will buy the device. For many Americans, what is scarcest in their lives is time.21-7 Explain:a. “Before economic growth, there were too few goods; after growth, there is too little time.”b. “It is irrational for an individual to take the time to be completely rational in economicdecision making.”c. “Telling Santa what you want for Christmas make sense in terms of utility maximization.”(a) Before economic growth, most people live at the subsistence level. By practically anyone’sdefinition, this implies “too few goods.” After economic growth, goods are in relativeabundance. To make more takes time, but the relative abundance of goods means that thereare already many goods to enjoy. So, now there is a clash between the use of time to makemore goods and the use of time to relax and enjoy the goods one already has. There just isn’tenough time.(b) To be completely rational in economic decision making, provided one does not take time intoconsideration, one has to take account of every factor. This would take a great deal of time.One could not, for example, make any purchase without first searching the classifieds to seewhether a better deal could be had, rather than simply heading for the nearest store.However, this would be most irrational, for time does have value. While making anextensive search before making any deal, one would be forgoing the income to make this orany deal. For every penny saved to make the perfect deal, one would be losing dollars inincome because of the time spent in making the perfect deal.(c) There is little time sacrificed in making a request to Santa for a specific item. If one receivesit, the benefit will likely exceed the cost.21-8 In the last decade or so there has been a dramatic expansion of small retail convenience stores (such as Kwik Shops, 7-Elevens, Gas ‘N Shops) although their prices are generally much higher than those in the large supermarkets. What explains the success of the convenience stores?These stores are selling convenience as well as the goods that are purchased there. Because of their small size and convenient locations, they save busy consumers time. In an era when most consumers are working at least 40 hours per week, their time is valuable, and when only a few items are needed, the time saved must be worth the additional cost one pays for shopping at these convenience stores. (You seldom, if ever, see anyone buying a week’s worth of groceries at such shops.)21-9 Many apartment-complex owners are installing water meters for each individual apartment and billing the occupants according to the amount of water they use. This is in contrast to the former procedure of having a central meter for the entire complex and dividing up the water expense as part of the rent. Where individual meters have been installed, water usage has declined 10 to 40 percent. Explain this drop, referring to price and marginal utility.The way we pay for a good or service can significantly alter the amount purchased. An individual living in an apartment complex who paid a share of the water expense measured by a central meter would have little incentive to conserve. Individual restraint would not have much impact on the total amount of water used.Suppose there were 10 apartments in the complex, each apartment would be billed for one tenth of the cost of the water. A single gallon of water would carry a price equal to one tenth the amount charged by the water district. The very low price per gallon would encourage the use of water until the marginal utility of an additional gallon was correspondingly low. If the tenants paid separately for their own water, the full market price of water would be considered when making their consumption choices.。
第21章钙通道阻滞药
Chapter 21 Calcium Channel Blockers
钙通道阻滞药
选择性阻滞电压依赖性钙通道 抑制钙离子内流 对抗钙离子的作用
第一节 钙与钙通道
钙离子生理病理意义 细胞内钙的调节 钙通道的类型
一、钙离子生理病理意义
生理意义
在生物信息传递和内环境稳定中 起重要作用
2、抗高血压
扩血管作用强度依次为硝苯地平> 维拉帕米>地尔硫卓
二氢吡啶类药硝苯地平、尼卡地平 等扩张外周血管作用较强，用于控 制严重高血压
维拉帕米和地尔硫卓可用于轻、中 度高血压
3、治疗心律失常
对室上性心动过速及后除极触发活 动所致的心律失常有良效
4、治疗心肌梗死
早期使用地尔硫卓和维拉帕米，可 显著减少再次心肌梗死及梗死后难治 性心绞痛的发生率
抑制水和电解质的重吸收，有不同 程度的排钠利尿作用
抑制肾脏肥厚特别是肾小球系膜增 生，改善肾微循环
四、临床应用
(一) 心血管系统疾病
1、防治心绞痛 变异型心绞痛(variant angina) 劳累型心绞痛(exertional angina)或 稳定型心绞痛 不稳定型心绞痛(unstable angina)
不良反应
少见。主要为药疹、便秘、头痛、面红、眩晕、踝部水肿等， 多在较高剂量时出现。静脉注射时，可能出现对房室结及心 肌的抑制作用。禁忌证同verapamil。
药物相互作用
可升高digitoxin血浆浓度，增加其毒性，合用时digitoxin剂量应 适当减少。 与amiodarone合用可致窦性停搏。 Cimetidine增加该药血浆浓度，药理作用和毒性均增加。
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Chapter 21THE discussion of Mr. Collins's offer was now nearly at an end, and Elizabeth had only to suffer from the uncomfortable feelings necessarily attending it, and occasionally from some peevish allusion of her mother. As for the gentleman himself, his feelings were chiefly expressed, not by embarrassment or dejection, or by trying to avoid her, but by stiffness of manner and resentful silence. He scarcely ever spoke to her, and the assiduous attentions which he had been so sensible of himself, were transferred for the rest of the day to Miss Lucas, whose civility in listening to him, was a seasonable relief to them all, and especially to her friend.The morrow produced no abatement of Mrs. Bennet's ill humour or ill health. Mr. Collins was also in the same stateof angry pride. Elizabeth had hoped that his resentment might shorten his visit, but his plan did not appear in the least affected by it. He was always to have gone on Saturday, and to Saturday he still meant to stay.After breakfast, the girls walked to Meryton, to inquire if Mr. Wickham were returned, and to lament over his absence from the Netherfield ball. He joined them on their entering the town and attended them to their aunt's, where his regret and vexation, and the concern of every body was well talked over. -- To Elizabeth, however, he voluntarily acknowledged that the necessity of his absence had been self imposed."I found," said he, "as the time drew near, that I had better not meet Mr. Darcy; -- that to be in the same room, the same party with him for so many hours together, might be more than I could bear, and that scenes might arise unpleasant to morethan myself."She highly approved his forbearance, and they had leisure for a full discussion of it, and for all the commendation which they civilly bestowed on each other, as Wickham and another officer walked back with them to Longbourn, and during the walk he particularly attended to her. His accompanying them was a double advantage; she felt all the compliment it offered to herself, and it was most acceptable as an occasion of introducing him to her father and mother.Soon after their return, a letter was delivered to Miss Bennet; it came from Netherfield, and was opened immediately. The envelope contained a sheet of elegant, little, hot-pressed paper, well covered with a lady's fair, flowing hand; and Elizabeth saw her sister's countenance change as she read it, and saw her dwelling intently on some particular passages. Janerecollected herself soon, and putting the letter away, tried to join with her usual cheerfulness in the general conversation; but Elizabeth felt an anxiety on the subject which drew off her attention even from Wickham; and no sooner had he and his companion taken leave, than a glance from Jane invited her to follow her up stairs. When they had gained their own room, Jane taking out the letter, said,"This is from Caroline Bingley; what it contains, has surprised me a good deal. The whole party have left Netherfield by this time, and are on their way to town; and without any intention of coming back again. You shall hear what she says." She then read the first sentence aloud, which comprised the information of their having just resolved to follow their brother to town directly, and of their meaning to dine that day in Grosvenor street, where Mr. Hurst had a house. The next wasin these words. "I do not pretend to regret any thing I shall leave in Hertfordshire, except your society, my dearest friend; but we will hope at some future period, to enjoy many returns of the delightful intercourse we have known, and in the mean while may lessen the pain of separation by a very frequent and most unreserved correspondence. I depend on you for that." To these high flown expressions, Elizabeth listened with all the insensibility of distrust; and though the suddenness of their removal surprised her, she saw nothing in it really to lament; it was not to be supposed that their absence from Netherfield would prevent Mr. Bingley's being there; and as to the loss of their society, she was persuaded that Jane must soon cease to regard it, in the enjoyment of his."It is unlucky," said she, after a short pause, "that you should not be able to see your friends before they leave thecountry. But may we not hope that the period of future happiness to which Miss Bingley looks forward, may arrive earlier than she is aware, and that the delightful intercourse you have known as friends, will be renewed with yet greater satisfaction as sisters? -- Mr. Bingley will not be detained in London by them." "Caroline decidedly says that none of the party will return into Hertfordshire this winter. I will read it to you --""When my brother left us yesterday, he imagined that the business which took him to London, might be concluded in three or four days, but as we are certain it cannot be so, and at the same time convinced that when Charles gets to town he will be in no hurry to leave it again, we have determined on following him thither, that he may not be obliged to spend his vacant hours in a comfortless hotel. Many of my acquaintance are already there for the winter; I wish I could hear that you, my dearestfriend, had any intention of making one in the croud, but of that I despair. I sincerely hope your Christmas in Hertfordshire may abound in the gaieties which that season generally brings, and that your beaux will be so numerous as to prevent your feeling the loss of the three of whom we shall deprive you.""It is evident by this," added Jane, "that he comes back no more this winter.""It is only evident that Miss Bingley does not mean he should.""Why will you think so? It must be his own doing. -- He is his own master. But you do not know all. I will read you the passage which particularly hurts me. I will have no reserves from you." "Mr. Darcy is impatient to see his sister, and to confess the truth, we are scarcely less eager to meet her again.I really do not think Georgiana Darcy has her equal for beauty, elegance, and accomplishments; and the affection she inspires in Louisa and myself is heightened into something still more interesting, from the hope we dare to entertain of her being hereafter our sister. I do not know whether I ever before mentioned to you my feelings on this subject, but I will not leave the country without confiding them, and I trust you will not esteem them unreasonable. My brother admires her greatly already, he will have frequent opportunity now of seeing her on the most intimate footing, her relations all wish the connection as much as his own, and a sister's partiality is not misleading me, I think, when I call Charles most capable of engaging any woman's heart. With all these circumstances to favour an attachment and nothing to prevent it, am I wrong, my dearest Jane, in indulging the hope of an event which willsecure the happiness of so many?""What think you of this sentence, my dear Lizzy?" -- said Jane as she finished it. "Is it not clear enough? -- Does it not expressly declare that Caroline neither expects nor wishes me to be her sister; that she is perfectly convinced of her brother's indifference, and that if she suspects the nature of my feelings for him, she means (most kindly!) to put me on my guard? Can there be any other opinion on the subject?""Yes, there can; for mine is totally different. -- Will you hear it?""Most willingly.""You shall have it in few words. Miss Bingley sees that her brother is in love with you, and wants him to marry Miss Darcy. She follows him to town in the hope of keeping him there, and tries to persuade you that he does not care about you."Jane shook her head."Indeed, Jane, you ought to believe me. -- No one who has ever seen you together, can doubt his affection. Miss Bingley I am sure cannot. She is not such a simpleton. Could she have seen half as much love in Mr. Darcy for herself, she would have ordered her wedding clothes. But the case is this. We are not rich enough, or grand enough for them; and she is the more anxious to get Miss Darcy for her brother, from the notion that when there has been one intermarriage, she may have less trouble in achieving a second; in which there is certainly some ingenuity, and I dare say it would succeed, if Miss de Bourgh were out of the way. But, my dearest Jane, you cannot seriously imagine that because Miss Bingley tells you her brother greatly admires Miss Darcy, he is in the smallest degree less sensible of your merit than when he took leave of you on Tuesday, or thatit will be in her power to persuade him that instead of being in love with you, he is very much in love with her friend." "If we thought alike of Miss Bingley," replied Jane, "your representation of all this, might make me quite easy. But I know the foundation is unjust. Caroline is incapable of wilfully deceiving any one; and all that I can hope in this case is, that she is deceived herself.""That is right. -- You could not have started a more happy idea, since you will not take comfort in mine. Believe her to be deceived by all means. You have now done your duty by her, and must fret no longer.""But, my dear sister, can I be happy, even supposing the best, in accepting a man whose sisters and friends are all wishing him to marry elsewhere?""You must decide for yourself," said Elizabeth, "and if,upon mature deliberation, you find that the misery of disobliging his two sisters is more than equivalent to the happiness of being his wife, I advise you by all means to refuse him.""How can you talk so?" -- said Jane faintly smiling, -- "You must know that though I should be exceedingly grieved at their disapprobation, I could not hesitate.""I did not think you would; -- and that being the case, I cannot consider your situation with much compassion.""But if he returns no more this winter, my choice will never be required. A thousand things may arise in six months!"The idea of his returning no more Elizabeth treated with the utmost contempt. It appeared to her merely the suggestion of Caroline's interested wishes, and she could not for a moment suppose that those wishes, however openly or artfully spoken,could influence a young man so totally independent of every one. She represented to her sister as forcibly as possible what she felt on the subject, and had soon the pleasure of seeing its happy effect. Jane's temper was not desponding, and she was gradually led to hope, though the diffidence of affection sometimes overcame the hope, that Bingley would return to Netherfield and answer every wish of her heart.They agreed that Mrs. Bennet should only hear of the departure of the family, without being alarmed on the score of the gentleman's conduct; but even this partial communication gave her a great deal of concern, and she bewailed it as exceedingly unlucky that the ladies should happen to go away, just as they were all getting so intimate together. After lamenting it however at some length, she had the consolation of thinking that Mr. Bingley would be soon down again and soondining at Longbourn, and the conclusion of all was the comfortable declaration that, though he had been invited only to a family dinner, she would take care to have two full courses.。