CHAPTER 8
INVESTMENTS IN EQUITY SECURITIES
BRIEF EXERCISES
BE8–1
a. Comprehensive income includes the change in value assets that have been sold and in
certain assets that the company has not sold. Net income only includes the changes in assets that have been sold.
b. Through the first two years (‘01-’02) the prices of these investments increased by $11 and
$73. In 2003 Merck shows an unrealized loss of $46.
BE8–2
Bristol-Myers Squibb designated its Marketable Securities as Available-for-Sale Securities and as such reflected holding gains/losses (unrealized) in Comprehensive Income, not on the Income Statement. The $23 million reflected a change in the market value of the Securities which were still owned by the company. The asset section of the balance sheet will also show the change, with the carrying value of the Securities adjusted by the $23 million.
BE8–3
a. Investment in Equity Securities (+A) 151
Equity in net income of affiliates (R, +SE) 151
b. The equity in net income of affiliates was deducted from the cash flow statement because
the affilate income increased the company’s earnings but did not provide any cash to the company. The cash to the company would have come from dividends, but since no amount was deducted from the add-back to the cash flow statement, no cash was received from the affiliate companies.
c. Since no dividends were received the asset increased by the amount of net income from
affiliates recognized, $151 million.
BE8–4
Goodwill is the amount paid above fair value when assets are acquired. P & G, in its business growth strategy, has acquired other companies and has paid, collectively, $11.1 billion above the fair value of the assets acquired.
1
BE8–5
Assets (+A) 1,323
Goodwill (+A) 1,800
Liabilities(+L) 323
Cash(-A) 2,800
Goodwill is an intangible asset that represents the excess above fair value paid for assets acquired.
J & J paid $2.8 billion in cash and assumed liabilities. Balancing the journal entry, the company acquired assets with a fair value of $1.323 billion. Assets and liabilities increased by $323 million with no change to equity.
EXERCISES
E8–1
a. (1) Trading Securities (+A)........................................................... 50,000
Cash (–A).......................................................................... 50,000 Invested in IBM.
(2) Trading Securities (+A)........................................................... 40,000
Cash (–A).......................................................................... 40,000 Invested in GM.
(3) Cash (+A)................................................................................ 45,000
Trading Securities (–A)..................................................... 37,500
Realized Price Increase on Sale of Trading
Securities (Ga, +SE)...................................................... 7,500 Sold IBM stock.
(4) Cash (+A) (750)
Dividend Receivable (750)
Received dividend.
(5) Trading Securities (+A)........................................................... 8,000
Cash (–A).......................................................................... 8,000 Invested in Xerox.
(6) Cash (+A)................................................................................ 7,500
Realized Price Decrease on Sale of Trading
Securities (Lo, –SE).......................................................... 5,000
Trading Securities (–A)..................................................... 12,500 Sold IBM stock.
(7) Cash (+A)................................................................................ 11,600
Trading Securities (–A)..................................................... 8,000
Realized Gain on Sale of Marketable Securities (Ga, +SE) 3,600 Sold Xerox stock.
(8) Cash (+A)................................................................................ 30,000
Realized Loss on Sale of Trading Securities (Lo, –SE).......... 10,000
Trading Securities (–A)..................................................... 40,000 Sold GM stock.
E8–1 Concluded
b. The transactions that affected the income statement for Monroe Auto Supplies are the gains
and losses Monroe Auto Supplies realized from selling marketable securities for amounts different from their purchase prices. Monroe Auto Supplies realized gains of $7,500 and $3,600, respectively, on the first sales of IBM and Xerox stock and realized losses of $5,000 and $10,000, respectively, on the second sale of IBM stock and on GM stock. Thus, the net effect of the dividends, gains, and losses on net income was to decrease net income by $3,900. The dividends received from the General Motors stock were recognized as income in the previous period.
E8–2
a. Change in the wealth level of each of the four companies can be computed by comparing the
beginning and year-end balance in the short-term equity investment account. Therefore, the amounts for each company are as follows.
Wearever Fabrics $12,000
Frames Corp. 2,000
Pacific Transport (24,000)
Video Magic 13,000
b. The amount that should be reported as holding gains and losses on the income statement is
always due to changes in the market value of trading securities. Therefore, the holding gains and losses for each company are as follows.
Wearever Fabrics $20,000
Frames Corp. (10,000)
Pacific Transport (20,000)
Video Magic 10,000
c. The reason that the answers to (a) and (b) are not the same is due to the fact that in part (a) the
wealth charges are computed for the trading securities and available-for-sale securities together. In part (b) the holding gains and losses that are being reported on the income statement pertain to only trading securities. For the available-for-sale securities, the holding gains and losses are taken directly to the stockholders’ equity on the balance sheet via comprehensive income.
E8–3
a. (1) 1/28 Short-Term Investments (+A) (140)
Cash (–A) (140)
Invested in Able Co.
(2) 2/18 Short-Term Investments (+A) (520)
Cash (–A) (520)
Invested in Baker Co.
(3) 3/15 Cash (+A) (10)
Dividend Revenue (R, +SE) (10)
Received dividends.
E8–3 Continued
(4) 4/29 Cash (+A) (75)
Short-Term Investments (–A) (70)
Realized Gain on Sale of Short-Term
Investments (Ga, +SE) (5)
Sold Able Co. stock.
(5) 5/18 Cash (+A) (40)
Dividend Revenue (R, +SE) (40)
Received dividends.
(6) 6/1 Cash (+A) (110)
Realized Loss on Sale of Short-Term
Investments (Lo, –SE) (20)
Marketable Securities (–A) (130)
Sold Baker Co. stock.
b. Cost Market Value
Able (5 shares) 70 85
Baker (15 shares) 390 300
Total 460 385
June 30 Adjusting Entry
(1) If Able and Baker are both considered trading securities:
Unrealized Price Decrease on trading securities (Lo, –SE) (75)
Trading Securities (–A) (75)
Revalued trading securities to market.
(2) If Able is a trading security and Baker is an available-for-sale security:
Able
Trading Securities (+A) (15)
Unrealized Price Increase on Trading Securities
(Ga, +SE) (15)
Baker
Unrealized Price Decrease (–SE) (90)
Available-for-Sale Securities (–A) (90)
(3) If Able is considered an available-for-sale security and Baker is considered a trading
security:
Able
Available-for-Sale Securities (+A) (15)
Unrealized Price Increase on Available-for-Sale
Securities (+SE) (15)
Baker
Unrealized Price Decrease on Trading Securities
(Lo,–SE) (90)
Trading Securities (–A) (90)
E8–3 Concluded
(4) If Able and Baker are both considered available-for-sale securities:
Unrealized Price Decrease on Available-for-Sale
Securities (–SE) (75)
Available-for-Sale Securities (–A) (75)
c. Since management usually want to keep losses off the income statement, the second
combination in (b) will depict the management as the most successful in the current period. All the losses ($90) are shown as unrealized losses in stockholders equity while the gain of $15 goes to the income statement.
E8–4
a. Trading Available-For-Sale
2005 income $ 401 $ 01
12/31/05 balance sheet investment value 20022002
2006 income 103104
2006 balance sheet investment value 12051205
2007 income 206607 Total income $ 70 $ 70
1. 20 shares were purchased at $8, and on 12/31/05 their market value has increased to $10 a
share. An unrealized price increase of $40 for Trading Securities will go to the income statement, but the same unrealized gain for available-for-sale securities will go directly into the stockholders’ equity. Therefore there is no impact on the 2005 income statement.
2. 20 shares @ $10 a share as of 12/31/05.
3. 2006 Cash (+A) (90)
Unrealized Price Increase (–Ga, –SE) (20)
Trading Securities (100)
Realized Price Increase (+Ga, +SE) (10)
12/31/06 Trading Securities (+A) (20)
Unrealized Price Increase (+Ga, +SE) (20)
The net value of all income statement-related accounts is $10 of increase in income.
4. For available-for-sale securities, the Journal entries would remain the same, but all the
unrealized price increases would go directly to the stockholders’ equity account, leaving only $10 of realized gain on the income statement.
5. Purchased 20 shares @ $8 = $160
12/31/05 Mark to Market @ $10 = 40
Sold 10 shares @ cost basis of $10 = (100)
12/31/06 Mark to Market @ $12 = _ 20
12/31/06 balance sheet value = $120
E8–4 Concluded
6. Cash (+A) (140)
Unrealized Price Increase (–Ga, –SE) (40)
Trading Securities (–A) (120)
Realized Price Increase (+Ga, +SE) (60)
7. For available-for-sale securities, the entry would remain the same, but the $40 unrealized price
increase debit would go directly to the stockholders’ equity section, leaving the $60 realized gain on the income statement.
b. Whether a security is classified as a trading security or available-for-sale security, the balance
sheet investment value remains the same due to the mark-to-market rule. However, the classification does impact the income statement as can be seen from this problem. Overall, whether the security is a trading security or an available-for-sale security, the total income would remain the same.
E8–5
a. Fair market value of Biomet’s available-for-sale securities:
20022003
Cost $19,371 $21,065
Gains 348 54
Losses (3,401) (4,180)
Fair value $16,318 $16,939
b. The effect on the company’s comprehensive income associated with its available-for-sale
securities is:
20022003
Gains 348 54
Losses (3,401) (4,180)
Net losses $ (3,053) $(4,126)
c. The income that would be realized would be $(4,126) [$7,179 - $3,053].
Cash (+A)......................................................................................... 16,939
Realized Price Decrease (Loss, –SE).............................................. 7,179 Available-for-sale Securities (–A).............................................. 21,065
Unrealized Price Decrease (-Loss, -SE).................................... 3,053
E8–6
a.
Tom Miller
Balance Sheet
December 31, 2005
Assets Liabilities & Stockholders' Equity
Cash.................................. $ 2,880 Accounts payable............. $ 1,500
Marketable securities........ 3,840* Contributed capital........... 6,000
Inventory............................ 1,500 Securities fair value
adjustments (available-
for-sale)......................... 720**
Total liabilities &
Total assets....................... $ 8,220 stockholders' equity....... $ 8,220
* $3,840 = 120 shares × $32
** 720 = 3,840 – 3,120
Larry Rogers
Balance Sheet
December 31, 2005
Assets Liabilities & Stockholders' Equity
Cash.................................. $ 2,880b Accounts payable............. $ 1,500
Marketable securities........ 3,840a Contributed capital........... 6,000
Inventory............................ 1,500 Retained earnings............ 720c
Total liabilities &
Total assets....................... $ 8,220 stockholders' equity....... $ 8,220
a$3,840 = 20 shares x $32
b$2,880 = $6,000 contributed by Larry – $3,120 for initial investment in Diskette + $3,840 in proceeds from sale of Diskette – $3,840 for reinvestment in Diskette.
c$720 = $3,840 proceeds from sale of Diskette – $3,120 cost of Diskette.
b.
Tom Miller Larry Rogers Net income $0.00 $720.00
Working capital 6,720.00 6,720.00
Current ratio 5.48 5.48
c. Truly speaking no one. Both have the same working capital and current ratio. However, Larry
would report a net income of $720 while Tom would not.
d. Tom Miller is actually in better financial position than Larry Rogers. Both of them own the exact
same marketable securities, and both own $1,500 in inventory. Tom would have more cash because he chose to simply hold on to his investment and not incur the transaction costs of buying and selling. On the other hand, Larry sold and repurchased his securities, and each transaction cost him brokerage fees.
E8–7
a.
(1) This investment should be classified as a long-term investment and accounted for using the
equity method. Hartney Consulting owns 40% of the investee's common stock, which
indicates that it can exert some control over the company, and Hartney Consulting intends to hold the investment for longer than the time frame of current assets.
(2) This investment should be classified as a long-term investment and accounted for using the
consolidated method. Hartney owns greater than 50% of the investee, and it appears that Hartney Consulting has no intention of disposing of the investment within the time frame of current assets.
(3) This investment should be classified as a long-term investment and accounted for using the
cost method. To be classified as a short-term investment, a ready market for the securities must exist so that the investor can dispose of the investment at any time. In this case, because the company is closely held, Hartney Consulting could not dispose of the investment when it desires.
(4) This investment should be classified as a long-term investment and accounted for using the
equity method. Hartney Consulting owns 45% of the investee's common stock, which indicates that it desires to exert some control over the company, and Hartney Consulting intends to hold the investment for five years, which is longer than the time frame of current assets.
(5) This investment should be classified as a long-term investment and accounted for using the
mark-to-market method.
(6) This investment should be classified as a long-term investment and accounted for using the
equity method. Although Hartney Consulting owned less than 20% of the investee for a portion of the year, it owned greater than 20% of the investee as of December 31, 2006.
Furthermore, the company intends to hold the investment for four years.
b. To be classified as a short-term marketable equity investment, the equity investment must
meet two criteria. First, the investor must intend to dispose of the investment within the time frame of current assets. Second, a ready market for the securities must exist. A ready market for the investment enables the investor to dispose of the investment at any time. In the case of nonmarketable equity securities, the investor may not be able to dispose of the investment when it wishes. Since too much uncertainty exists as to whether the investor could actually dispose of nonmarketable investments within the time frame of current assets, the investment should be classified as a long-term investment. Classifying the investment as long-term is more conservative than classifying the investment as current because classifying the investment as long-term reduces the company's measures of solvency (e.g., working capital, current ratio, and quick ratio). To account for equity investments using the mark-to-market method, the market value of the equity securities must be known. With nonmarketable equity securities, no market value exists. Consequently, nonmarketable equity securities are accounted for using the cost method rather than the mark-to-market method.
E8–8
(1) Investment in Equity Securities (+A)........................................... 260,000
Cash (–A)............................................................................... 260,000
Invested in Thayers International.
(2) Investment in Equity Securities (+A)........................................... 875,000
Cash (–A)............................................................................... 875,000 Invested in Bayhe Enterprises.
(3) Dividend Receivable (+A)............................................................ 20,000
Dividend Revenue (R, +SE).................................................. 20,000 Earned, but did not receive, dividend.
(4) Cash (+A)..................................................................................... 135,000
Loss on Sale of Equity Securities (Lo, –SE)................................ 22,500 Investment in Equity Securities (–A)..................................... 157,500 Sold Bayhe Enterprises stock.
(5) Cash (+A)..................................................................................... 256,000
Investment in Equity Securities (–A)..................................... 208,000
Gain on Sale of Equity Securities (Ga, +SE)......................... 48,000 Sold Thayers International stock.
E8–9
a. (1) Long-Term Available-For-Sale Securities (+A)................... 260,000
Cash (–A)....................................................................... 260,000 Invested in Thayers International.
(2) Long-Term Available-For-Sale Securities (+A)................... 875,000
Cash (–A)....................................................................... 875,000 Invested in Bayhe Enterprises.
(3) Dividend Receivable (+A).................................................... 20,000
Dividend Revenue (R, +SE).......................................... 20,000 Earned, but did not receive, dividend.
(4) Cash (+A)............................................................................. 135,000
Realized Loss on Long-Term Available-For-Sale
Securities (Lo, –SE).......................................................... 22,500
Available-For-Sale Securities (–A)................................ 157,500 Sold Bayhe Enterprises stock.
(5) Cash (+A)............................................................................. 256,000
Available-For-Sale Securities (–A)................................ 208,000
Realized Gain on Sale of Equity
Securities (Ga, +SE)................................................... 48,000 Sold Thayers International stock.
E8–9 Concluded
b.
Securities Shares Held Cost Market Value
Bayhe 20,500 $ 717,500 $ 656,000
Thayers 2,000 52,000 50,000
Total $ 769,500 $ 706,000
Unrealized Loss on Long-Term Available-For-Sale
Securities (–SE)......................................................................... 63,500
Available-For-Sale (–A)............................................................. 63,500 Adjusted long-term equity investments to market.
E8–10
a. 2005
Investment in Equity Securities (+A)................................................ 190,000 Cash (–A)................................................................................... 190,000 Invested in Reilly Manufacturing.
Cash (+A)......................................................................................... 15,000 Investment in Equity Securities (–A).......................................... 15,000 Received dividends (equity method).
Investment in Equity Securities (+A)................................................ 18,750* Income from Equity Investments (R, +SE)................................ 18,750 Earned investment revenue (equity method).
* $18,750 = $75,000 investee net income × 25%
2006
Cash (+A)......................................................................................... 15,000 Investment in Equity Securities (–A).......................................... 15,000 Received dividends (equity method).
Loss on Equity Investments (Lo, –SE)............................................. 1,500* Investment in Equity Securities (–A).......................................... 1,500 Incurred investment loss (equity method).
* $1,500 = $6,000 investee net loss × 25%
b. Cost of investment $ 190,000
Plus: Portion of investee's 2005 net income 18,750
Less: Portion of investee's 2005 declared dividends (15,000)
Book value of investment as of December 31, 2005 $ 193,750
Less: Portion of investee's 2006 net loss (1,500)
Less: Portion of investee's 2006 declared dividends (15,000)
Book value of investment as of December 31, 2006 $ 177,250
E8–11
a. During 2003 Pepsi reported equity income of $323 million on its income statement. Since it
owns 40% of its bottling operations, the bottling operations reported net income of $323 million ÷ 40% or $807.5 million.
b. Pepsi would deduct this amount, $323 million, from its reported net income because this is a
non-cash income amount. There has been no cash that has been transferred from the operating companies to Pepsi due to the operating companies’ earnings. Pepsi just records its ownership percentage times the net income of the operating companies.
E8–12
a. Since Mainmont Industries owns 30% of Tumbleweed Construction, 30% of Tumbleweed
Construction's net income "flows through" to Mainmont Industries' income statement.
Consequently, Tumbleweed Construction's total net income for 2005 would have been $40,000 ($12,000 ÷ 30%).
b. Long-term investment in equity securities: 12/31/04 $25,000
30% of Tumbleweed Construction's 2005 net income 12,000
Less: 30% of Tumbleweed Construction's 2005 declared dividends X
Long-term investment in equity securities: 12/31/05 $29,000
Mainmont Industries' portion of the dividends declared by Tumbleweed Construction was $8,000. Since this amount represents 30% of the total dividends declared by Tumbleweed, the total dividends declared by Tumbleweed were $26,667 ($8,000 ÷ 30%).
c. Cash (+A)......................................................................................... 8,000
Investment in Equity Securities (–A).......................................... 8,000 Received dividends (equity method).
Investment in Equity Securities (+A)................................................ 12,000 Income from Equity Investments (R, +SE)................................ 12,000 Earned investment revenue (equity method).
E8–13
a. Cash (+A)..............................................................................90,000
Accounts Receivable (+A).....................................................60,000
Inventory (+A)......................................................................160,000
Plant & Equipment (+A)......................................................560,000
Goodwill (+A).......................................................................330,000
Payables (+L)............................................................................. 300,000
Cash (-A).................................................................................... 900,000 Purchased Lipley Company.
b. The net book values of assets and liabilities represent the amounts at which the assets and
liabilities are carried on the balance sheet. Some assets are carried at original cost, others at net realizable value or lower-of-cost-or-market value. If the fair market value exceeds these other valuation bases, then the net fair market value of Lipley's assets and liabilities could exceed their book values.
Multiplex is purchasing all of Lipley Company. Consequently, Multiplex is not only purchasing the net assets of Lipley, but it is also purchasing the nonquantifiable items that make Lipley a viable company. These nonquantifiable items include customer loyalty, name recognition, and employee skills and loyalty. These items make Lipley more valuable than the sum of its quantifiable assets and liabilities. Therefore, Multiplex is willing to pay more for Lipley because it is more valuable than the sum of its individual assets and liabilities due to synergy.
E8–14
Purchase Price = Net Book Value + Net Market Value in Excess of Book Value + Goodwill Transactions:
(1) Purchase Price = $7,000 + $1,000 + $1,000
Purchase Price = $9,000
(2) $6,000 = $6,000 + Net Market Value in Excess of Book Value + $0
Net Market Value in Excess of Book Value = $0
(3) $12,000 = Net Book Value + $4,000 + $3,000
Net Book Value = $5,000
(4) $15,000 = $10,000 + $3,000 + Goodwill
Goodwill = $2,000
(5) Purchase Price = $2,000 + $1,000 + $3,000
Purchase Price = $6,000
(6) $12,000 = $4,000 + $8,000 + Goodwill
Goodwill = $0
E8–15
a. Book Value per Share = Book Value ÷ Number of Common Shares Outstanding
= $36,000 ÷ Number of Common Shares Outstanding
= $12
Number of Common Shares Outstanding = 3,000 Shares
b. Market Value/Share = Market Value ÷ Number of Common Shares Outstanding
= $51,000 ÷ 3,000 Shares
= $17
c. Conglomerate would be willing to pay more than the market value per share due to goodwill.
Camden has generated goodwill, such as name recognition and employee and customer loyalty, that makes its net assets more valuable taken as a whole than taken as individual net assets. In other words, due to synergy Camden is worth more than the sum of its individual parts. Additionally, combining Camden's assets with Conglomerate's assets may provide economies of scale, thereby making Camden's assets more valuable to Conglomerate than their individual fair market values.
d. Investment in Subsidiary (+A).......................................................... 66,000*
Cash (–A)................................................................................... 66,000 Acquired subsidiary.
*66,000 = $22 per Share Purchase Price × 3,000 Common Shares Outstanding
Cash (+A)......................................................................................... 15,000
Receivables (+A).............................................................................. 24,000
Inventories (+A)................................................................................ 25,000
Fixed Assets (+A)............................................................................. 47,000
Goodwill (+A).................................................................................... 15,000 Liabilities.................................................................................... 60,000
Investment in Subsidiary............................................................ 66,000 Consolidated financial statements.
E8–16
Goodwill = Excess of Purchase Price Over FMV of Net Assets Purchased
= Purchase Price – FMV of Net Assets Purchased
= [(10,000 Shares × 80%) × $18 per Share] – [80% ×
($150,000 + $80,000 – $70,000)]
= $144,000 – $128,000
= $16,000
Minority Interest = FMV of Net Assets × Percentage of Net Assets Not Owned by Parent
= ($150,000 + $80,000 – $70,000) × 20%
= $32,000
E8–17
Adjustments and
Eliminations Consolidated Accounts Glover Ward Debit Credit Balance Sheet Cash 73,000 10,000 83,000
Accts. Receivable 110,000 40,000 150,000
Inventory 220,000 60,000 10,000 290,000
Investment in Sub. 100,000 0 100,000 0
Fixed Assets 615,000 120,000 5,000 740,000
Goodwill __30,000 _____0 _5,000 ______ __35,000
Total Assets 1,148,000 230,000 20,000 100,000 1,298,000
Accounts Payable 80,000 70,000 150,000 Long-Term Notes 450,000 80,000 530,000 Common Stock 500,000 70,000 70,000 500,000 Retained Earnings _118,000 _10,000 10,000 _____0 _118,000 Total Liabilities &
Stockholders'
Equity 1,148,000 230,000 80,000 0 1,298,000 The Adjustments and Eliminations columns adjust assets to market value, eliminate the investment account, eliminate the stockholders' equity section of Ward, and recognize goodwill. The goodwill of $5,000 equals the excess of the $100,000 purchase price over the $95,000 fair market value of Ward's individual net assets (i.e., $10,000 in cash + $40,000 in accounts receivable + $70,000 in inventory + $125,000 in fixed assets – $70,000 in accounts payable – $80,000 in notes payable).
PROBLEMS
P8–1
Rule: For trading securities as well as for available-for-sale securities, the realized gains or losses go on the income statement. However, for unrealized holding gains and losses there is a difference. For trading securities the unrealized price changes go directly to the income statement. Available-for-sale securities go on the stockholders’ equity section of the balance sheet.
Therefore, the total gains and losses reported on the income statement are as follows:
Realized Gains and Losses Unrealized Price Changes on Trading as well as for Trading
Available-for-Sale Securities + Securities
# of Realized Total Realized Security Shares Sold G/L per share Gain/Loss Houser Co. 60 $25 – $22 = $3 $ 180
Miller, Inc. 90 30 – 40 = ($10) (900)
Letter Books 5 55 – 48 = $7 35
Nordic Equip. 145 95 – 70 = $25 3,625
$2,940
12/31/05
# of Cost Market Total Total Security Shares per Share per Share Cost Market
Houser 30 $22 $25 $ 660 $ 750
Miller 90 $40 $35 3,600 3,150
$ 4,260 $ 3,900 Total unrealized price decrease on trading securities = $4,260 – $3,900
= $360
Effect on 2005 reported income from all investment transactions and price changes:
Net Realized Gain on Sale of Trading and
Available-For-Sale Securities During the Year = $2, 940
Net Unrealized Price Decrease on
Trading Securities = (360)
Total Dividends Received during 2005 = 205
Total Effect on 2005 Income $ 2,785
P8–2
a.
(1) 3/10 Trading Securities (+A).................................................. 28,000
Cash (–A)................................................................ 28,000 Invested in Arctic Oil & Gas.
(2) 3/31 Trading Securities (+A).................................................. 8,000
Cash (–A)................................................................ 8,000 Invested in Humphries Manufacturing.
(3) 5/26 Cash (+A)...................................................................... 1,250
Dividend Revenue (R, +SE).................................... 1,250 Earned and received dividends.
(4) 7/10 Trading Securities (+A).................................................. 18,000
Cash (–A)................................................................ 18,000 Invested in Kingsman Game Company.
(5) 9/11 Cash (+A)...................................................................... 28,000
Trading Securities (–A)............................................ 22,400
Realized Gain on Sale of Trading
Securities (Ga, +SE).............................................. 5,600 Sold Arctic Oil & Gas stock.
(6) 9/27 Cash (+A)...................................................................... 4,000
Realized Loss on Sale of Trading Securities (Lo, –SE)1,000
Trading Securities (–A)............................................ 5,000 Sold Humphries Manufacturing stock.
(7) 10/19 Trading Securities (+A).................................................. 25,000
Cash (–A)................................................................ 25,000 Invested in Quimby, Inc.
(8) 11/6 Cash (+A) (250)
Dividend Revenue (R, +SE) (250)
Earned and received dividend.
(9) 12/8 Cash (+A)...................................................................... 10,500*
Trading Securities (–A)............................................ 8,600
Realized Gain on Sale of Trading
Securities (R, +SE)................................................. 1,900 Sold Arctic Oil & Gas and Humphries Manufacturing stock.
* $10,500 = (200 shares of Arctic Oil & Gas × $30) + (300 shares of Humphries
Manufacturing × $15)
P8–2 Concluded
Computation for adjusting journal entry on 12/31:
Number Market Total Total Security of Shares Cost/Share Value/Share Cost Market Value Arctic Oil & Gas 0 $28 $32 $ 0 $ 0 Humphries Manufacturing 0 10 14 0 0 Kingsman Game Company 1,000 18 15 18,000 15,000 Quimby, Inc. 1,000 25 26 25,000 26,000 Total $ 43,000 $ 41,000 12/31 Unrealized Price Decrease on Trading
Securities (Lo, –SE)................................................ 2,000
Trading Securities (–A)........................................ 2,000 Adjusted marketable securities to LCM.
b. Marketable securities $41,000
c.
Transaction Income Statement Effect Explanation
(1) 3/10 $ 0
(2) 3/31 0
(3) 5/26 1,250 Dividend revenue
(4) 7/10 0
(5) 9/11 5,600 Gain on sale of trading securities
(6) 9/27 (1,000) Loss on sale of trading securities
(7) 10/19 0
(8) 11/6 250 Dividend revenue
(9) 12/8 1,900 Gain on sale of trading securities
12/31 (2,000) Holding loss on investment portfolio
Net increase $ 6,000
P8–3
a. 10/18/05 Available-For -Sale Securities (+A)............................... 3,200
Cash (–A)................................................................ 3,200 12/31/05 Available-For -Sale Securities (+A). (800)
Unrealized Price Increase (+SE) (800)
12/31/06 Trading Securities (+A).................................................. 5,000
Unrealized Price Increase (-SE) (800)
Realized Price Increase from Reclassification
(Ga, +SE)............................................................. 1,800
Available-For-Sale Securities.................................. 4,000 b. 10/18/05 Trading Securities (+A).................................................. 3,200
Cash........................................................................ 3,200 12/31/05 Trading Securities (+A).. (800)
Unrealized Gain (Ga, +SE) (800)
12/31/06 Available-For-Sale Securities (+A)................................ 5,000
Realized Price Increase on Reclassification
(Ga, +SE)............................................................. 1,000
Trading Securities (–A)............................................ 4,000 b. Income Effect
Trading Available-
Transactions Securities for-Sale Securities 10/18/05 Purchase $ 0 $ 0
12/31/05 Mark-to-Market 800 0
12/31/06 Reclassification 1,000 1,800
Total $1,800 $1,800
P8–4
a. ___Guyer Books________Levy Co._____
Balance Balance
Sheet Income Sheet Income
Value Effect Value Effect Investment Classified as:
Trading Securities $9,000 $6,600 $9,000 $6,600
Available-for-Sale $9,000 0 $9,000 $6,600
Securities
b. Guyer and Levy’s income statements would differ only if the security is classified as available-
for-sale. The reason: price increases would flow through directly to the stockholders’ equity section, via comprehensive income. In the case of available-for-sale securities, the gain is a realized one, which would flow through the income statement.
P8–5
a. 6/15/05 Trading Securities (+A).................................................. 7,500
Cash (–A)................................................................ 7,500 12/31/05 Trading Securities (+A).................................................. 1,500
Unrealized Price Increase (Ga, +SE)...................... 1,500 1/16/06 Cash (+A)...................................................................... 5,700
Unrealized Price Increase from Reclassification
(–Ga, +SE) (900)
Trading Securities (–A)............................................ 5,400
Realized Gain (Ga, +SE)......................................... 1,200 10/20/06 Cash (+A)...................................................................... 2,600
Realized Loss (Lo, –SE) (400)
Unrealized Price Increase (–Ga, –SE) (600)
Trading Securities (–A)............................................ 3,600 b. The entries would remain the same except the following: (1) one will debit or credit the
Available-for-Sale Securities account instead of the Trading Securities account; (2) all the price changes would flow through directly to stockholders’ equity instead of the income statement.
The realized gain and loss would be the same.
c. Cash Effect
Trading Available-for-Sale
Transactions Securities Securities 6/15/05 Purchase $ (7,500) $ (7,500)
12/31/05 Mark-to-Market 0 0
1/16/06 Sale 5,700 5,700
10/20/06 Sale 2,600 2,600
Net Cash Effect $ 800 $ 800
d. &
e. Income Effect
Trading Available-for-Sale
Transactions Securities Securities 6/15/05 Purchase $ 0 $ 0
12/31/05 Mark-to-Market 1,500 0
1/16/06 Sale—Realized Price
Increase 1,200 1,200
—Unrealized Price
Increase reversal (900) 0
10/20/06 Sale—Realized Price
Decrease (400) (400)
—Unrealized Price
Increase Reversal (600) 0
Net Income Statement Effect $ 800 $ 800
P8–5 Concluded
f. Overall income statement effect for both the years (i.e., 2005 and 2006) would be the same
whether the securities are classified as trading securities or as available-for-sale securities.
However, the individual years’ income would differ due to the chosen classification. For trading securities all the unrealized price changes would flow through the income statement, while those for the available-for-sale securities would flow directly into the stockholders’ equity account.
P8–6
a. and
b. We assume that Orlean’s first investment in these securities occurred on 12/31/04.
Cost of the Atwater Investment
on a Per-Share Basis = $27,000 ÷ 1,800 Shares
= $15/Share
Realized Price Increase
During 2005 = 200 Shares × ($15.50 – $15)
= $100
Per Share Market
Value as of 12/31/05 = $25,440 ÷ 1,600 Shares
= $15.90
Total Unrealized Price
Increase on 1,600 Shares = 1,600 Shares × .90
= $1,440
If the securities were classified as trading securities, Orleans would report a total gain of $1,540, of which $100 would be realized and $1,440 would be an unrealized price increase. However, if the securities were classified as available-for-sale, only $100 would be reported in the income statement. The unrealized price increase of $1,440 would go directly to the stockholders’ equity section of the balance sheet.
P8–7
a. The net change in the investment in trading securities account from 2002 to 2003 was $954
million minus $261 million, or a decrease of $693 million. Netted with this $693 million decrease during 2003 was $35 million of unrealized gains.
b. The net change in the available-for-sale securities from 2002 to 2003 was $22.6 billion minus
$17.3 billion, or $5.3 billion. The net increase per the statement of cash flows was $5.5 billion, which means that the unrealized net losses on the available-for-sale securities was $200 million. This amount would be shown on the balance sheet, in the equity section.
P8–8
a. Under the mark-to-market method, the investment in available-for-sale securities is carried on
the books at the market value as of the balance sheet date. Adjustments of the investment portfolio do not "flow through" to the income statement; they are disclosed in the stockholders' equity section of the balance sheet. Dividends declared by the investee are recognized as income to the investor in the period the dividends are declared.
(1)
Masonite Tires
Balance Sheet
January 1, 2005
Noninvestment assets................. $ 120,000 Liabilities..................$ 70,000
Investment in available-for-sale Stockholders’ equity.90,000
securities .................................. 40,000
Total............................................. $ 160,000 Total.........................$ 160,000
(2) During 2005, Masonite Tires would make the following original and adjusting journal
entries under the mark-to-market method:
Cash (+A)................................................................................ 85,000
Revenues (R, +SE)........................................................... 85,000 Earned noninvestment revenues.
Expenses (E, –SE).................................................................. 50,000
Cash (–A).......................................................................... 50,000 Incurred expenses.
Cash (20% × $10,000) (+A).................................................... 2,000
Dividend Revenue (R, +SE)............................................. 2,000 Earned and received dividends.
Unrealized Price Decrease on Available-For-Sale
Securities (–SE).................................................................... 4,000
Available-For-Sale Securities (–A)................................... 4,000 Adjusted available-for-sale securities to market.
Masonite Tires
Income Statement
For the Year Ended December 31, 2005
Revenues..................................................................................................$85,000
Dividend revenue...................................................................................... 2,000
Expenses.................................................................................................. 50,000
Net income................................................................................................$37,000
人教版一年级上册第八单元测试卷 一、单选题 1.8＋＋＝8＋7，横线上可以填( ) A. 1、6 B. 2、4 C. 3、3 2. 9＋7=( ) A. 5 B. 12 C. 14 D. 16 3.小明家养了6只，5只，一共养了________只鸡．( ) A. 1 B. 12 C. 11 D. 3 4.美术教室原来有5个同学在打扫卫生，后来又有9个同学一起来帮忙．美术教室现在有______个同学在打扫卫生．( ) A. 15 B. 14 C. 13 D. 12 二、判断题 5.判断，正确的填“正确”，错误的填“错误”． (1)5＋8＝14 (2)3＋9＝13 6.6+9=9+6。 7.判断，正确的填“正确”，错误的填“错误”． 三、填空题 8.在里填上“＋”或“－”. 7 5=12 9.7和________合成10，6和________合成10，5和________合成10。计算进位加法时，用的是________法。计算7+5时，把5分成________和________先算________，再算________。 10.在横线里填数，使横线上下得数相同。
________ ___ _____ ________ 11.看图列式 ________ 12.9＋9＝________＋________＋9。 四、解答题 13.帮小动物找位子． 14.看图列式。 五、综合题 15.投飞镖
(1)小红第1次投中7分，第2次投中8分，两次一共投中多少分？ (2)小明投两次，最多能得多少分？ (3)小明是第1名，小兰是第2名，她可能得________分。 六、应用题 16.数一数，再完成下题。 17.数一数，完成下题。
最新部编版四年级语文上册精编单元试卷 第八单元检测卷 1．给划线的字选择正确的读音。 扎 ________(zāzhā zhá)针无能为 ________(wéi wèi)力 百发百中 ________(fā fà) 骨 ________(gǔ gū)髓 即 ________(jí jì)使纪昌 ________(jì jǐ) 聚 ________(jì jù)精会神 2．根据课文内容填空。 (1)飞卫告诉纪昌，要学会射箭，首先要________。文中叙述了________和________这两件事，说明了纪昌学习态度的虚心和认真，也说明了纪昌做事情有毅力和恒心。纪昌的基本功扎实以后，飞卫才让他学________和________。 (2)扁鹊第一次见到蔡桓公，发现蔡桓公的病在________，劝他治疗，而蔡桓公的态度是________；过了十来天，扁鹊告诉他，他的病在________，蔡桓公听了________；十来天后，扁鹊又告诉他，他的病发展到________，蔡桓公听了________；又过了十几天，扁鹊老远望见蔡桓公就________；最后，扁鹊________，蔡桓公病死了。 3．按要求写词语。 ①近义词：拜见──________高明──________理睬──________
②反义词：高明──________ 容易──________喜欢──________ 4．概括课文《扁鹊治病》、《纪昌学射》的主要内容。 5．看拼音，写词语。 xī mén bào pài chū tú dì qǔ xí fu (___________) (_________) (_________) (_________) yān hàn fú dǎn xiǎo yìng bī (______)没 (______)灾漂(______) (___________) (__________) 6．读课文，回答问题。 1王戎“看道边李树多子折枝”，此时，他会想些什么？(用文中的话回答) ______________________________________________ 2王戎与诸小儿相比有哪些过人之处？(多项选择)() A．仔细观察B．善于根据有关现象进行推理判断 C．会对脑筋D．先人后己，懂得谦让 7．老百姓都明白了巫婆和官绅都是骗钱害人以后，你想说点什么？想对谁说？ ________________________________________________ 8．为加点字选择正确的释义。 闹:①喧哗,不安静;②干,弄,搞;③发泄(感情);④扰乱,搅扰;⑤发生(灾害
第八章磁场 填空题（简单） 1、将通有电流为I的无限长直导线折成1/4圆环形状，已知半圆环的半径为R,则圆心O点的磁 感应强度大小为0 I。 8R 2、磁场的咼斯疋理表明磁场是无源场。 3、只要有运动电荷，其周围就有磁场产生； 4、（如图）无限长直导线载有电流∣1,矩形回路载有电流I 2, 12回路的AB边与长直导线平行。电 -IIL -IIL 流I i产生的磁场作用在∣2回路上的合力F的大小为012一0 1 2，F的方向水平向左。（综 2na 2 兀（a+b） 合） X X X X X / X X I ×v ×x√X X X V-X 4题图 5题图 5、有一圆形线圈，通有电流I ,放在均匀磁场B中，线圈平面与B垂直，则线圈上P点将受到安培力的作 用，其方向为指向圆心，线圈所受合力大小为_0 ___________ 。（综合） - - n 6、［ B dl =%v Ij是磁场中的安培环路定理，它所反映的物理意义 i =0 是在真空的稳恒磁场中，磁感强度B沿任一闭合路径的积分等于％乘以该闭合路径所包围的各电流的代数和。 7、磁场的高斯定理表明通过任意闭合曲面的磁通量必等于_0 ________ 。 8、电荷在磁场中不一定（填一定或不一定）受磁场力的作用。 9、磁场最基本的性质是对运动电荷、载流导线有力的作用。 10、如图所示，在磁感强度为B的均匀磁场中，有一半径为R的半球面， B与半球面轴线的夹角为：?。求通过该半球面的磁通量为-或二R2COS＞。（综合） 12、一电荷以速度V运动，它既产生_________ 电场，又产生磁场。（填“产生”或 10题图
“不产生”） 13、一电荷为+q ,质量为m ,初速度为'0的粒子垂直进入磁感应强度为B的均匀磁场中，粒子将作匀速圆周___ 运动，其回旋半径R= m°,回旋周期T= 2^m Bq Bq 14、把长直导线与半径为R的半圆形铁环与圆形铁环相 连接（如图a、b所示），若通以电流为I ,贝U a圆心O 的磁感应强度为—O=_____________ ； -I 图b圆心O的磁感应强度为J 。 4R I i 。这一重要结论称为磁场的环路定理，其 15、在磁场中磁感应强度B沿任意闭合路径的线积分总等于 数学表达式为「I Bdf=二o'? I。 16、磁场的高斯定理表明磁场具有的性质磁感应线是闭合的，磁场是无源场。 18、在磁场空间分别取两个闭合回路，若两个回路各自包围载流导线的根数不同，但电流的代数和相同，则磁 感应强度沿两闭合回路的线积分相同,两个回路的磁场分布不相同。（填“相同”或“不相同”） 判断题（简单） 1安培环路定理说明电场是保守力场。（×） 2、安培环路定理说明磁场是无源场。（×） 3、磁场的高斯定理是通过任意闭合曲面的磁通量必等于零。（√ ） 4、电荷在磁场中一定受磁场力的作用。（×） 5、一电子以速率V进入某区域，若该电子运动方向不改变，则该区域一定无磁场；（× ） 6、在B=2特的无限大均匀磁场中，有一个长为L仁2.0米，宽L2=0.50米的矩形线圈，设线圈平 面的法线方向与磁场方向相同，则线圈的磁通量为1Wb （×） 7、磁场力的大小正比于运动电荷的电量。如果电荷是负的，它所受力的方向与正电荷相反。（√） &运动电荷在磁场中所受的磁力随电荷的运动方向与磁场方向之间的夹角的改变而变化。当电荷的运动方向与磁场方向一致时，它不受磁力作用。而当电荷的运动方向与磁场方向垂直时，它所受的磁力为最大。
第八章习题参考答案 1、 设图8、58中A 均为理想运算放大器,试求各电路得输出电压。 (a)U o2 Ωk 10Ωk 20(b)2V (c) U o3 图8、58 题1图 1． 解答:对图(a),根据运放虚短、虚断得特点可以得到 进一步可以求得 对图(b),根据运放虚短、虚断得特点可以得到 进一步可以求得 对图(c),根据运放得虚短、虚断特性容易求得 2、 电路如图8、59所示 ,集成运放输出电压得最大幅值为14V,U i 为2V 得直流信号,分别求出下列各种情况下得输出电压。 (1)R 2短路;(2)R 3短路;(3)R 4短路;(4)R 4断路。 o 图8、59 题2图 2． 解答: (1)时可以得到,求得 (2)时可以得到 (3)时支路无电流,放大电路相当于开环应用, (4)时可以得到 3、 如图8、60所示电路,设A 为理想集成运算放大器。 （1） 写出U o 得表达式; （2） 若R f =3k,R 1=1、5k,R 2=1k,稳压管VZ 得稳定电压值U Z =1、5V,求U o 得值。
图8、60 题3图 3.解答:(1)图中得集成运算放大器组成了同相比例运算电路,其输出电压表达式为 当稳压管VZ 得稳定电压值时,,输出电压表达式为 当稳压管VZ 得稳定电压值时,,输出电压表达式为 (2),故输出电压表达式为 将,,代入上式得 4、 如图8、61所示电路中,A 为理想运算放大器,已知R 1=R w =10k,R 2=20k,U i =1V,输出电压得最大值为12V,试分别求出当电位器R w 得滑动端移到最上端、中间位置与最小端时得输出电压U o 得值。 U o R U i 图8、61 题4图 4.解答:设滑动电阻得滑动端得电压为,由运放得虚短与虚断特性可知 再设流经电位器滑动端下部得电流为,有 故流经电位器滑动端上部得电流为 可得输出电压为 (1)当滑动端在最上端时,有,代入式可得 (2)当滑动端在中间位置时,有,代入式可得 (3)当滑动端在最下端时,有,代入式可得 实际上,当电位器得滑动端在最下端时,运算放大器A 得负输入端得输入电压为 由于运放为理想运放,即开环电压增益,因此输出电压为 但就是根据题意,输出电压得最大值为,因此在情况(3)中,当输入为正时,输出电压为12V,输入为负时,输出为12V 。 5、 求证:如图8、62所示,有两个运算放大器组成得电路得输入电阻相当于一个电容,电容值
Unit 8 Keeping Healthy and Seeing a Doctor Put in Use ①Imagine you are a doctor. An overseas student from Englandis suffering from a toothache. He is coming to you for help make a conversation with him by filling out the blanks. Key: (1). the matter (2). very well (3). have a look (4). worry (5). some medicine (6). stop the pain (7). Take the tablets (8) several times a day ②Role-play the following conversation with your partner by putting the Chinese version into English. Key: (1). What’s w rong? You look very pale. (2). Oh, your leg is bleeding. You’d better lie down. Does that feel better? (3). I have the first-aid kit here. Let’s stop the bleeding first. (4). You should go to see a doctor immediately. Want me to accompany you to the hospital? ③Tourists may suffer from different kinds of illness. Imagine you are a tour guide. You notice that one of the tourists doesn’t look very well. Talk with her and try to give her some help.
第八单元测试题（一） 一、看拼音写词语。 二、多音字组词。 三、把下列成语补充完整。 （）精会神不言而（）奋不（）身精妙绝（） （）尽全力万马奔（）千（）一发无影无（） 四、选词填空。 连续陆续继续 1．早晨，同学们从四面八方（）来到学校。 2．那毛毛细雨，（）下了两天两夜。 3．我们要（）努力，不断提高自己的文化水平。 当然虽然既然竟然 4．你（）答应和他一块看，就应该准时去。 5．在科学不发达的时期，人们（）不可能正确解释日出日落的现象。 6．去年种了一株桃花，不料今年（）开了几朵花，（）少得很，但总算已经开花了。不仅……还……不但……而且……如果……就……即使……也…… 7．（）你考试得了一百分，（）不能骄傲。 8．他（）聪明过人，（）学习也很用功。 9．（）明天晴天，我（）到你家来。 10．这座建筑（）形式优美，结构（）非常坚固。
五、按要求改写句子。 1．扩句： 我登过泰山。 2．缩句： 坚韧的小草可以骄傲地嗤笑养育在花房里的盆花。 3．把两句话合成一句话： 我们请王校长。王校长到我们班参加班会。 4．改成“被”字句： 我们把操场打扫得干干净净。 5．修改病句： （1）清晨，阳光从东方慢慢升起来。 （2）我们从小要养成讲卫生的好风气。 （3）这件洁白的衣服真白。 六、阅读短文，完成练习。 成语与广告 国内最先动用成语作为广告词的已不可考证。至今令人印象深刻的广告用语是日本人做的，用的也不是成语，是俗语，说“车到山前必有路，有路必有丰田车”。蓦然回首，如今满街跑的丰田车，早已无人称奇。 由俗语到成语，广告人像约好了似的，一窝蜂地将广告词结成了一对。你有“‘咳’不容缓”（药品），我有“‘骑’乐无穷”（山地车）；你有“默默无‘蚊’”（蚊香），我有“无可替‘带’”（透明胶带）……没人预告，亦未履行合法手续，成语已经“嫁”给了广告，并堂而皇之地添丁进口，毫无汗颜，合适吗？ 意见显然难以统一。有的人认为没什么不合适，以成语或“篡改”之后的成语充当广告词，借用了成语本身具有的“知名度”，移花接木，貌合神离，既广而告之，又易于传诵，而且颇具中国特色的文化气息，一举多得，焉有不妙？有的人认为不合适，因为广告词贵在新意，然而现在大批广告人一古脑地全跑到成语中去偷梁换柱，并自诩高明，成语之林也就快成为广告用语的木材基地了。还有人认为对于广告记忆和传播得最多的人群是中小学生。如此这般移花接木，偷梁换柱，最终将误导中小学生把“广告用语”当成“成语词典扩大版”去研习、记忆，其负面影响令人担忧。 1．请将下列“广告用语”改正为正确的成语。 “咳”不容缓（）默默无“蚊” （） “骑”乐无穷（）一“明”惊人（） 2．你还能从第二、三自然段中找出四个成语吗？ 3．广告人使用“默默无蚊”是想表达什么意思？
第8章带传动 一、选择填空： 1．带传动主要依靠来传递运动和动力的。 A．带与带轮接触面之间的正压力Ｂ．带的紧边压力 Ｃ．带与带轮接触面之间的摩擦力Ｄ．带的初拉力 ２．带传动不能保证精确的传动比，其原因是。 A．带容易变形和磨损B．带在带轮上打滑 C．带的弹性滑动Ｄ．带的材料不遵守虎克定律 ３．带传动的设计准则为。 Ａ．保证带传动时，带不被拉断 Ｂ．保证带传动在不打滑的条件下，带不磨损 Ｃ．保证带在不打滑的条件下，具有足够的疲劳强度 ４．普通Ｖ带带轮的槽形角随带轮直径的减小而。 Ａ．增大Ｂ．减小Ｃ．不变 ５．设计Ｖ带传动时发现Ｖ带根数过多，可采用来解决。 Ａ．增大传动比Ｂ．加大传动中心距 Ｃ。选用更大截面型号的Ｖ带 ６．速比不等于１的带传动，当工作能力不足时，传动带将在打滑。 Ａ．小轮表面Ｂ．打轮表面Ｃ．两轮表面同时 ７．带传动采用张紧轮的目的是。 Ａ．减轻带的弹性滑动Ｂ．提高带的寿命 Ｃ．改变带的运动方向Ｃ．调节带的初拉力 ８．在设计Ｖ带传动中，选取小带轮直径d1＞d min，d min主要依据选取。 Ａ．带的型号Ｂ．带的线速度 Ｃ．传动比Ｄ．高速轴的转速 ９．带传动在工作时产生弹性滑动，是由于。 Ａ．带不是绝对挠性体Ｂ．带绕过带轮时产生离心力 Ｃ．带的松边与紧边拉力不等 10．确定单根带所能传递功率的极限值P0的前提条件是。 A．保证带不打滑B．保证带不打滑、不弹性滑动 C．保证带不疲劳破坏D．保证带不打滑、不疲劳破坏11．带传动的挠性摩擦欧拉公式推导的前提条件是。 A．带即将打滑B．忽略带的离心力 C．带即将打滑，且忽略带的离心力D．带即将打滑，且忽略带的弯曲应力12．带传动中，用方法可以使小带轮包角α1加大。 A．增大小带轮直径d1B．减小小带轮直径d1 C．增大大带轮直径d2D．减小中心距a 13．带传动中紧边拉力为F1，松边拉力为F２，则其传递的有效圆周力为。 Ａ．F1＋F２Ｂ．（F1－F２）/２Ｃ．F1＋F２Ｄ．（F1＋F２）/２14．带传动中，带和带轮打滑。 A．沿大轮先发生B．沿小轮先发生
共2页，第１页 共2页，第２页 密 校名 班级 姓名 座号 密 封 线 内 不 得 答 题 五年级语文科第八单元检测卷 评分： 一、基础。（41分） 1、读拼音，把词语端正地写在括号里。（8分） m ín sh ān di ǎn l ì hu ì j í s ù j ìng （ ） ( ) ( ) ( ) d àn sh ēng xi é sh āng zh ān y ǎng b ào f ā ( ) ( ) ( ) ( ) 2、把下列词语补充完整。（8分） （ ）山（ ）水 （ ）山（ ）海 专心（ ）（ ） （ ）（ ）正正 （ ）面（ ）方 大（ ）无（ ） 夜以（ ）（ ） 情不 （ ）（ ） 3、按要求写句子。（6分） （1）广场上爆发出一阵掌声。（改为夸张句） （2）朝鲜战场上我们有多少优秀儿女献出了生命，他们的父母难道就不悲痛吗？（改为陈述句） （3）晚上九点半，游行队伍才完全全部走出会场。（修改病句） 4、根据课文内容、“资料袋”和“日积月累”填空。（11分） （1） （时间），中央主力红军进行长征，行程约 ，于 （时间）到达陕北，于陕北红军胜利会师。 （2） （时间），中华人民共和国中央人民政府成立，在 举行典礼。 （3）青山处处埋忠骨， 。 （4） ，只把春来报。 ， 。 （5）全国的老百姓就是我们 。反过来讲，我们进行的斗争，也正是为了 。 5、默写。（8分=4+4） （1）这庄严的宣告， 一齐欢跃起来。 （2）《七律·长征》后四行。 二、阅读。（34分） 1、联系课文内容填空或作答。（15分=6+4+5） （1）《七律·长征》的作者是 。其中总领全诗的句子是 。诗中生动地概述了 ，赞颂了 。 （2）“两股‘红流’分头向东城、西城的街道流去，光明充满了整个北京城。”这里把 比作两股“红流”。“光明”不仅指 ， 而且象征着 。 （3）《毛主席在花山》叙述了毛主席在花山村时的三件事：① 。 ② 。③ 。表现了毛主席 的革命情怀。 2、阅读课文片段，完成练习。（9分=1+2+4+2） 丁字形的广场汇集了从四面八方来的群众队伍。早上六点钟起，就有群众的队伍入场了。人们有的擎着红旗，有的提着红灯。进入会场后，按照预定的地点排列。工人队伍中，有从老远的长辛店、丰台、通县来的铁路工人，①他们清早到了北京车站，一下火车就直奔会场。郊区的农民是五更天摸着黑起床，步行四五十里路赶来的。到了正午，②天安门广场已经成了人的海洋，红旗翻动，像海上的波浪。 下午三点整，会场上爆发出一阵排山倒海的掌声，中华人民共和国中央人民政府主席毛泽东出现在主席台上，跟群众见面了。三十万人的目光一齐投向主席台。 （1）用“~~~”画出选文第一自然段的中心句。 （2）依序读划线句子，并填空。 ①“直奔”的意思是 ，表现了人们的心情 。 ②这句话运用了 和 的修辞手法，描述了天安门广场的 ，表现了参加典礼人们 的心情。 （3）选文第二自然段表现了 。
第八章 磁场 填空题 （简单） 1、将通有电流为I 的无限长直导线折成1/4圆环形状，已知半圆环的半径为R ，则圆心O 点的磁 感应强度大小为 08I R μ 。 2、磁场的高斯定理表明磁场是 无源场 。 3、只要有运动电荷，其周围就有 磁场 产生； 4、（如图）无限长直导线载有电流I 1，矩形回路载有电流I 2，I 2回路的AB 边与长直导线平行。电 流I 1产生的磁场作用在I 2回路上的合力F 的大小为01201222() I I L I I L a a b μμππ- +，F 的方向 水平向左 。 （综合） 5、有一圆形线圈，通有电流I ，放在均匀磁场B 中，线圈平面与B 垂直，则线圈上P 点将受到 安培 力的作用，其方向为 指向圆心 ，线圈所受合力大小为 0 。（综合） 6、∑?==?n i i l I l d B 0 0μ 是 磁场中的安培环路定理 ，它所反映的物理意义 是 在真空的稳恒磁场中，磁感强度B 沿任一闭合路径的积分等于0μ乘以该闭合路径所包围的各电流的代数 和。 7、磁场的高斯定理表明通过任意闭合曲面的磁通量必等于 0 。 8、电荷在磁场中 不一定 （填一定或不一定）受磁场力的作用。 9、磁场最基本的性质是对 运动电荷、载流导线 有力的作用。 10、如图所示，在磁感强度为B 的均匀磁场中，有一半径为R 的半球面， B 与半球面轴线的夹角为α。求通过该半球面的磁通量为2 cos B R πα-。（综合） 12、一电荷以速度v 运动，它既 产生 电场，又 产生 磁场。(填“产生”或 4题图 5题图
“不产生”) 13、一电荷为+q ，质量为m ，初速度为0υ的粒子垂直进入磁感应强度为B 的均匀磁场中，粒子将作 匀速圆 周 运动，其回旋半径R= 0m Bq υ，回旋周期T=2m Bq π 。 14、把长直导线与半径为R 的半圆形铁环与圆形铁环相连接（如图a 、b 所示），若通以电流为I ，则 a 圆心O 的磁感应强度为___0__________； 图b 圆心O 的磁感应强度为 04I R μ。 15、在磁场中磁感应强度B 沿任意闭合路径的线积分总等于0i I μ∑ 。这一重要结论称为磁场的环路定理，其 数学表达式为 l B dl I μ=∑?。 16、磁场的高斯定理表明磁场具有的性质 磁感应线是闭合的，磁场是无源场 。 18、在磁场空间分别取两个闭合回路，若两个回路各自包围载流导线的根数不同，但电流的代数和相同，则磁感应强度沿两闭合回路的线积分 相同 ,两个回路的磁场分布 不相同 。（填“相同”或“不相同” ） 判断题 （简单） 1、安培环路定理说明电场是保守力场。 （ × ） 2、安培环路定理说明磁场是无源场。 （ × ） 3、磁场的高斯定理是通过任意闭合曲面的磁通量必等于零。 （ √ ） 4、电荷在磁场中一定受磁场力的作用。 （ × ） 5、一电子以速率V 进入某区域，若该电子运动方向不改变，则该区域一定无磁场；（ × ） 6、在B=2特的无限大均匀磁场中，有一个长为L1=2.0米，宽L2=0.50米的矩形线圈，设线圈平 面的法线方向与磁场方向相同，则线圈的磁通量为1Wb 。 （ × ） 7、磁场力的大小正比于运动电荷的电量。如果电荷是负的，它所受力的方向与正电荷相反。（√） 8、运动电荷在磁场中所受的磁力随电荷的运动方向与磁场方向之间的夹角的改变而变化。当电荷的运动方向与磁场方向一致时，它不受磁力作用。而当电荷的运动方向与磁场方向垂直时，它所受的磁力为最大。
习题八查找 一、单项选择题 1．顺序查找法适合于存储结构为（）的线性表。 A．散列存储 B. 顺序存储或链式存储 C. 压缩存储 D. 索引存储 2.若查找每个记录的概率均等，则在具有n个记录的连续顺序文件中采用顺序查找法查找一个记录，其平均查找长度ASL为( )。 A． (n-1)/2 B. n/2 C. (n+1)/2 D. n 3．适用于折半查找的表的存储方式及元素排列要求为( ) A．链接方式存储，元素无序 B．链接方式存储，元素有序 C．顺序方式存储，元素无序 D．顺序方式存储，元素有序 4．当在一个有序的顺序存储表上查找一个数据时，即可用折半查找，也可用顺序查找，但前者比后者的查找速度( ) A．必定快 B.不一定 C. 在大部分情况下要快 D. 取决于表递增还是递减5．当采用分块查找时，数据的组织方式为 ( ) A．数据分成若干块，每块内数据有序 B．数据分成若干块，每块内数据不必有序，但块间必须有序，每块内最大（或最小）的数据组成索引块 C. 数据分成若干块，每块内数据有序，每块内最大（或最小）的数据组成索引块 D. 数据分成若干块，每块（除最后一块外）中数据个数需相同 6．二叉树为二叉排序树的充分必要条件是其任一结点的值均大于其左孩子的值、小于其右孩子的值。这种说法（）。 A．正确 B. 错误 7. 二叉查找树的查找效率与二叉树的(（1） )有关, 在 (（2） )时其查找效率最低。 (1): A. 高度 B. 结点的多少 C. 树型 D. 结点的位置 (2): A. 结点太多 B. 完全二叉树 C. 呈单枝树 D. 结点太复杂。 8．如果要求一个线性表既能较快的查找，又能适应动态变化的要求，则可采用( )查找法。 A. 分快查找 B. 顺序查找 C. 折半查找 D. 基于属性 9．分别以下列序列构造二叉排序树，与用其它三个序列所构造的结果不同的是( )。 A．（100，80， 90， 60， 120，110，130） B.（100，120，110，130，80， 60， 90） C.（100，60， 80， 90， 120，110，130） D. (100，80， 60， 90， 120，130，110) 10．下图所示的4棵二叉树,( )是平衡二叉树。 （A）（B）（C）（D） 11．散列表的平均查找长度（）。 A．与处理冲突方法有关而与表的长度无关 B．与处理冲突方法无关而与表的长度有关 C．与处理冲突方法有关且与表的长度有关 D．与处理冲突方法无关且与表的长度无关 12. 设有一组记录的关键字为{19，14，23，1，68，20，84，27，55，11，10，79}，用链地址法构造散列表，散列函数为H（key）=key MOD 13,散列地址为1的链中有（）个
第八单元提升练习 一、读拼音,写字词。 ī xīng（）瓢虫治好了棉花jiě jie（）的 bìng（）。 2.一tiáo（）蛇pá（）过来gēn（）山yáng（）道bié（）。 二、有趣的汉字。 三、读一读,填一填。 蜘蛛蝴蝶蚂蚁 蚯蚓蜻蜓蝌蚪 我发现这些字,表示它们和有关。 四、选词填空。 难过难受发明发现 1.我( )棉花姑娘生病了。 2.是谁( )了火药? 3.小丽犯了错,心里很( )。 4.爸爸生病了,看上去很( )。
五、我来爬楼梯。 六、想一想,连一连。 小壁虎的尾巴拨水 小鱼的尾巴赶蝇子 老牛的尾巴再生 燕子的尾巴掌握方向 七、把句子补充完整。 1.他正忙着。 2. 像。 3.您把行吗? 八、课内阅读。 不久,棉花姑娘的病好了,长出了碧绿碧绿的叶子,吐出了雪白雪白的棉花。她咧开嘴笑啦! 1.照样子,写一写。 例:碧绿碧绿的叶子 碧绿碧绿的 碧绿碧绿的 例:雪白雪白的棉花 雪白雪白的 雪白雪白的
2.文中“她”指的是。 3.“她咧开嘴笑啦!”运用拟人的手法,使句子刚加生动、具体。我也会用这样的修辞手法写句子。 九、课外阅读。 公鸡和青蛙 一天,公鸡对青蛙说:“我的本领最大,太阳是我叫出来的。”青蛙说:“你夜里能把太阳叫出来吗?”公鸡边走边说:“能!” 这天夜里,公鸡大声叫起来。过了一会儿,外面真的亮了。公鸡可高兴了。哪想,主人把公鸡关了起来。原来,公鸡看到的是电灯的光。 第二天,太阳从东方升起来了。 1.选文共有个自然段。 2.下列说法正确的是( )。 ①太阳是公鸡叫出来的。 ②太阳是从东方升起来的。 3.用“”在文中画出公鸡说的话。 十、看图写话。 仔细看图,图中都有谁?发生了什么事?把你看到的、想到的写一写。
五年级语文上册第八单元试卷及答案 评价等级优良达标待达标 在相应等级 上划“√” 同学们.“危急时刻”这一主题单元.给你们留下了许多感人的故事.你们也一定积累了很多知识.进步了很多很多。接下来将是你们大显身手的好机会.预祝你们取得好成绩！ 第一部分日积可累展示厅 一我能给下列加点字选择正确读音.用“—”标出。（6分）秩序﹙zhì chì﹚恐吓﹙ xià hè﹚剖析﹙pōu pāo﹚ ··· 攸关﹙yōu yù﹚按捺（nà nài）争执（zhì zhí）··· 二.我能读准字音.写对字。（8分） Wěi kàng cóngróng tuānjí wēiruò （）（）（）（） jǐngrányǒuxù shēngsǐyōuguān yān xūnhuǒliǎo （）（） ( ) 三.我会比较.还会组好听的词。（10 分） 欧（）遣（）虑（）泊（）端（）殴（）遗（）虚（）舶（）湍（）四.我能把下列词语补充完整。（8分） 良（）美（）（）泪（）眶莫（）一（）不（）所（）（）（）是非神机（）（）（）旗（）鼓风（）浪（）五.我能给带点的字选择合适的义项。（6分） 1.逼:①给人以威胁②强行索要③靠近.接近④﹙书﹚狭窄 ⑴逼迫﹙﹚⑵逼近﹙﹚逼债﹙﹚ 2.垂：①低下②流传到后世③向下流或滴④接近 ⑴永垂不朽﹙﹚⑵垂头丧气﹙﹚⑶生命垂危（） 六.我能按要求写三个四字词语。（6分） 1.形容惊慌.恐惧的成语。 心惊胆战. 2.表现人的行为.品质的成语。 奋不顾身. 七.句子加工厂.我能按要求改写下列句子。(10分) 1.我找到了木匣。我懂得了一个深刻的道理。﹙把这两句话 合并成一句话﹚。 。 2.这样的美景.谁都称赞它是伟大的奇观。﹙改为反问句﹚ 。 3.那位情报部的中尉顺手拿过藏有情报的蜡烛。﹙缩写句子﹚ 。 4.读了这本故事书使我深受感动。﹙修改病句﹚ 。 5.教室里静悄悄的。（改为夸张句）
3. 假设一个同步总线的时钟频率为50MHz，总线宽度为32位，每个时钟周期传送一个数据，则该总线的最 大数据传输率（即总线带宽）为多少？若要将该总线的带宽提高一倍，可以有哪几种方案？ 参考答案： 最大数据传输率为：4B×50M/1=20MB/s 方案一：将时钟频率提高一倍；方案二：将总线宽度提高一倍。 4. V AX SBI总线采用分布式的自举裁决方案，总线上每个设备有惟一的优先级，而且被分配一根独立的总线 请求线REQ，SBI有16根这样的请求线（REQ0,…REQ15），其中REQ0优先级最高，请问：最多可有多少个设备连到这样的总线上？为什么？ 参考答案： 最多可连接16个设备。因为在分布式自举裁决方式的总线中，除优先级最低的设备外，每个设备都使用一根信号线发出总线请求信号，以被优先级比它低的设备查看；而优先级最低的那个设备无需送出总线请求信号。此外，还需要一根总线请求信号线用于设置“总线忙”信号， 设有16个设备（DEV0,…DEV15），其优先级依次降低，将REQ15作为总线忙信号线。DEV0在总线空闲（REQ15没有请求信号）时可直接使用总线；DEV1在总线空闲时且REQ0没有请求信号时使用总线；依次类推，DEV15在总线空闲时且REQ0至REQ14都没有请求信号时使用总线。这样最多可以有16个设备无冲突的使用总线。 4.假定一个32位微处理器的外部处理器总线的宽度为16位，总线时钟频率为40MHz，假定一个总线事务 的最短周期是4个总线时钟周期，该总线的最大数据传输率是多少？如果将外部总线的数据线宽度扩展为32位，那么该总线的最大数据传输率提高到多少？这种措施与加倍外部总线时钟频率的措施相比，哪种更好？ 参考答案： 一个总线事务过程除了数据传送阶段外，还包括其他阶段，如传送地址和总线命令、准备数据等，所以，完成一个总线事务所用的所有时钟周期并不都用来传输数据，也即最短的4个时钟周期中只可能有一个时钟周期用来传送数据。 总线最大数据传输率（总线带宽）是指在总线进行数据传送阶段单位时间内传送的数据量（也即是峰值数据传输率）。通常，在数据传送阶段每个总线时钟周期传送一个数据，若是这样的话，该处理器总线的最大数据传输率为2B×40M=80MB/s；有些总线可以利用时钟的上升沿和下降沿各自传送一个数据，使得每个时钟周期能传送两个数据，若是这样的话，该总线的最大数据传输率为2×2B×40M=160MB/s。 若采用32位总线宽度，则在上述两种情况下，该总线带宽可分别提高到160MB/s和320MB/s。这种措施的效果和倍频的效果完全相同。 6. 试设计一个采用固定优先级的具有4个输入的集中式独立请求裁决器。 参考答案： 设计一个并行判优电路即可。 若BR0～BR3为4条总线请求线，优先级由高到低。BG0～BG3为4条总线允许线，则： BG0=BR0； BG1=（BR1）&（~BR0）； BG2=（BR2）&（~BR1）&（~BR0）； BG3=（BR3）&（~BR2）&（~BR1）&（~BR0） 7. 假设某存储器总线采用同步通信方式，时钟频率为50MHz时钟，每个总线事务以突发方式传输8个字，以支持块长为8 个字的Cache行读和Cache行写，每字4字节。对于读操作，访问顺序是1个时钟周期接受地址，3个时钟周期等待存储器读数，8个时钟周期用于传输8个字。对于写操作，访问顺序是1个时钟周期接受地址，2个时钟周期延迟，8个时钟周期用于传输8个字，3个时钟周期恢复和写入纠错码。对于以
?Assessment Results ?Item Feedback Report IT Essentials (Version 6.00) - ITE 第8 章 Below is the feedback on items for which you did not receive full credit. Some interactive items may not display your response. Subscore: 1 用户注意到用户计算机中千兆位网卡的数据传输速率比预期要慢 的可能原因是什么？ 正确响应您的响应 网卡双工设置不知何故已经设为半双工。 休眠模式导致网卡意外关闭。 网卡LAN 唤醒设置配置错误。 网卡配置为同时使用IPv4 和IPv6。 为了获得最佳的性能，千兆位网卡应该在全双工模式下运行。两台设备之间的双工模式不匹配可 全双工传输允许在每个方向上实现1000 Mb/s 的传输速率。 此试题参考以下领域的内容： IT Essentials ?8.1.1 网络卡 2 通常网卡上有两个LED。这些LED 的两个主要用途是什么？（选择两项 正确响应您的 响应 表示网卡已连接到家庭组或工作组
表示存在连接 表示存在数据传输活动 表示有来自另一邻近无线设备或电子设备的干扰 表示网卡已连接到DHCP 服务器 以太网网卡通常有两个LED，有时两个都呈绿色，有时一个呈绿色，一个呈琥珀色。一个指示灯表示存在与活 如路由器或网络交换机。另一个LED 闪烁表示有数据活动。 此试题参考以下领域的内容： IT Essentials ?8.1.1 网络卡 3 用于在Windows PC 上建立新网络连接的网络配置文件 的作用是什么？ 正确响应您的 响应 提供可能用于Internet 访问的ISP 列表 消除连接网络时对IP 地址的需求 提供一种轻松的方法，根据要加入的网络类型来配置或应用网络功能 配置网卡设置，实现最快的网络 配置新网络连接时需要选择一个Windows 网络位置。网络位置配置文件是一个网络设 置集合，默认已为每类位置创建了该文件，这种文件可帮助用户轻松地加入一个网络。 此试题参考以下领域的内容： IT Essentials ?8.1.2 无线和有线路由器配置
1．某企业生产甲产品，分两个步骤连续加工，第一步骤制造甲半成品，转入第二步骤加工为甲产品。成本计算采用逐步综合结转分步法。半成品通过“自制半成品”账户。 某年8月份有关成本计算的资料如下： （1）第一车间产品成本计算单 表8-1 甲半成品 （2）自制半成品明细账（半成品发出的单价采用全月一次加权平均法） 表8-2 半成品：件 （3）第二车间成本计算单 表8-3 甲产成品 要求： （1）完成甲半成品计算单、自制半成品明细账的甲产成品成本计算单。 （2）对甲产成品进行成本还原。
2．目的：练习采用平行结转分步法计算产品成本 新华工厂的甲产品是连续经过一车间、二车间制造的，采用平行结转分步法计算产品成本，生产经费用在完工产品与在产品间的分配采用定额比例法。 表8-4 产品成本计算单 一车间：甲产品 表8-5 产品成本计算单 二车间：甲产品 表8-6 产品成本汇总表 甲产品 要求： （1）计算第一车间材料、工资、费用分配率。 （2）计算第一车间转入产品的成本和月末在产品成本。
（3）编制甲产品成本汇总表。 3．目的：练习综合结转法的成本还原 资料：某种产品某月部分成本资料如下： 表8-7 要求：（1）计算成本还原分配率（保留一位小数）。 （2）对产品成本中的半成品费用进行成本还原。 （3）计算按原始成本项目反映的产品成本（列出算式）。 4．目的：练习逐步结转分步法（按实际成本综合结转） 资料：某工业企业大量生产甲产品。生产分两个步骤，分别由第一、第二两个车间进行。 第一车间为第二车间提供半成品，第二车间将半成品加工为产成品。采用逐步结转分步法计算成本。 该企业本月（8月份）第一和第二车间的生产费用（不包括所耗半成品的费用）为：第一车间：原材料费用12000元，工资及福利费6000元，制造费用2100元。 第二车间：工资及福利费6100元，制造费用11000元。 本月初半成品库结转半成品600件，其实际总成本12500元。本月第一车间完工半成品800件，第二车间从半成品库领用1260件。（半成品结转采用加权平均法）本月完工入库产品600件。 在产品按定额成本计价。 月初在产品定额成本如下： 第一车间：原材料费用3600元，工资及福利费2000元，制造费用3500元。 第二车间：半成品费用12100元，工资及福利费2200元，制造费用3500元。 月末在产品定额总成本如下： 第一车间：原材料费用5500元，工资及福利费用2500元，制造费用3600元。 第二车间：半成品费用5000元，工资及福利900元，制造费用2000元。 要求： （1）根据上列资料，登记产品成本明细账和自制半成品明细账，按实际综合结转半成品成本，计算产品成本。
是非题： 1．物流活动实际上就是我们常说的储运业。（×） 2. 电子商务不仅要求物流管理人员既具有较高的物流管理水平，而且也要求物流管理员要具有较高的电子商务知识，并在实际的动作过程中，能有效地将二者有机地结合在一起。（√） 3．物流系统由物流信息系统和物流作业系统两个子系统组成。（√） 4. 由于近年来国际贸易的快速发展，国际分工日益明显，国家采购急剧扩大以及世界经济的一体化，国际物流正成为现代物流的研究重点之一。（√） 5. 宏观物流是在企业经营范围内由生产或服务活动所形成的物流系统，是以盈利为目的，运用生产要素，为各类用户从事各种后勤保障活动，即流通和服务活动。 ( ×） 6. 企业生产物流将企业生产的全过程作为一个整体加以研究，在很大程度上降低了生产过程中物流活动与实际加工所占用的时间比，从而可以大大缩短企业产品的生产周期，提高了生产效率.（√） 7. 工厂在生产过程中有关的废弃包装容器和材料、生产过程中产生的其他废弃物的运输、验收、保管和出库，以及企业对在生产过程中排放的无用物包括有害物质进行运输、装卸、处理等物流活动称为废弃物流与回收物流。（√） 8. 企业采购物流所研究的主要问题包括企业生产的供应网络、供应方式和零库存问题等。（√） 9.生产企业的物流活动包括了从原材料采购到产品销售等各个物流过程，其中，生产物流是主要的过程。( ×） 10. 商品企业采购物流的特点是减少企业的库存资金、增加流动资金和保证安全库存量。（√） 11. 第二方物流，曲供方与需方以外的物流企业提供物流服务的业务模式。 (√） 12. 由于可以组织若干客户的共同物流，这对于不能形成规模优势的单独的客户而言，将业务外包给第三方物流，可以通过多个客户所形成的规模来降低成本。（×） 13. 第三方物流服务业经营方式有生产商自备卡车送货等方式。 ( ×） 14．物流是由商品的运输、仓储、包装、搬运装卸和流通加工所形成的系统。（×） 15．“商流”消除了商品的场所间隔和时间间隔，“物流”消除了商品的社会间隔。（×） 16．物流活动实际上就是我们常说的储运业。（×） 17．综合物流是传统物流和现代物流等予以综合的考虑。（×） 18．商品流通领域的二大基本要素是物流和资金流，它们的关系是相辅相成、互相补充。（×）19．在流通领域中，从买方角度出发的交易行为中的物流活动为销售物流。（×） 20．一个生产企业，其物流的运作过程包括商品的进、销、调、存、退等各个环节。（×） 21．企业内部物流是企业生产活动的中心环节，是贯穿在企业的整个生产过程中的物流活动，实际上是生产过程的一部分。（√） 22．销售物流不属于商业企业的物流活动。（×） 23．一个商业企业，其物流的运作过程包括商品的进、销、调、存、退等各个环节。（√） 24.流通领域的供应物流，是指交易活动中从买方角度出发在交易中所发生的物流。（√） 25.按照物流所起的作用可以将物流分为供应物流、销售物流、生产物流、回收物流、废弃物流。（√） 26.生产企业的物流活动包括了从原材料采购到产品销售等各个物流过程，其中，生产物流是主要 的过程。 (√） 27. 商品企业采购物流的特点是减少企业的库存资金、增加流动资金和保证安全库存量。（√） 28.第三方物流服务所体现出的社会物流配送的价值和给企业、客户带来的益处之一是有利于企业实现规模化经营，提高规模效益。（√） 29.“传统物流”的功能是克服商品从生产到消费的时空阻隔的一种物理性的经济活动。（×） 30.储运的概念中并不涉及存储运输与其他活动整体系统化合最优化的问题。（√） 31.一般所指的“logistics”的内涵比“physical distribution”外延更为广泛。（√） 32.物流通过存储调节解决对货物的需求和供给之间的供需间隔。（×） 33.商品的生产和消费之间存在的间隔有社会间隔、信息间隔、场所间隔和时间间隔。（×）