chapter07_1
Chapter07 Labour costs劳动成本((含答案))_1454
Chapter07 Labor costsPriority = HighExam GuidanceYou will be expected to illustrate different remuneration policyand incentive schemes. Their characteristics must be always inyour mind. And you must be familiar with the computation oftotal pay of employee. You will also need to be aware of theprocedures and documents required for recording labour costs.1. Measuring labour activity1.1 Corresponding concepts1.1.1 Production is the quantity or volume of output produced.1.1.2 Productivity is a measure of the efficiency with whichoutput has been produced. It is also called efficiency ratio .Ratio > 100% : efficient labour Ratio < 100%:Example: Suppose that an employee is expected to produce 3 units in every hour that he works. The standard rate of productivity is 3 units per hour. If, during one week, the employee makes 126Productivity/efficiency ratio =Expected hours =Actual output Expected outputunits in 40 hours of work the following comments can be made. 1.1.3 Standard hour of production is a concept used instandard costing, and means the number of units that can beproducedby one worker working in the standard way at thestandard rate for one hour.1.1.4 Production volume ratio 1.1.5 Capacity ratio represents how much production capacityis utilized.Standard hour of production =Budgeted output Budgeted hoursCapacity ratio Actual hours takenRelationship between the three ratiosProduction volume ratio= Efficiency ratio X capacity ratioExample:Rush and Fluster Co budgets to make 25,000 standard units of output(in four hours each) during a budget period of 100,000 hours. Actual output during the period was 27,000 units which took 120,000 hours to make.Required:Calculate the efficiency, capacity and production volume ratios.1.2 How to enhance production and productivity?Production can be increased by the following ways.a) Working overtimeb) Hiring extra staffc) Sub-contracting some work to an outside firmd) Managing the work force so as to achieve more output.Productivity would be improved if a production department produces the same amount of output as soon as possible.1.3 Effect of productivity on costAn increase in productivity will reduce labour cost per unit.Example:Clooney Co has a production department in its factory consisting of a work team of just two men, Doug and George.Doug and George each work a 40 hour week and refuse to do any overtime. They are each paid $100 per week and production overheads of $400 per week are charged to their work.ⅰ.In week one, they produce 160 units of output between them. Productivity is measured in units of output per manhour.ⅱ.In week two, management pressure is exerted on Doug and George to increase output and they produce 200 units innormal time.ⅲ. In week three, Doug and George agree to work a total of 20 hours of overtime for an additional $50 wages. Output isagain 200 units and overhead charges are increased by$100.[2002_dec Section A _20]There would be an increase in thetotal cost for labour as a result of:(i) additional labour being employed on a temporary basis.(ii) a department with spare capacity being made to work more hours.(iii) a department which is at full capacity switching from the production of one product to another.Which of the above is/are correct?A (i) onlyB (ii) onlyC (iii) onlyD (i) and (iii) only[Answer]A1.4 Effect of automation on productivityRising wage rates have increased automation, which in turn has improved productivity and reduced costs. Where automation is introduced, productivity is often, but misleadingly, measured in terms of output per man-hour. A new measure of productivity is required, that is output per machine hour.Example:Suppose, for example, that a work-team of six men (240 hours per week) is replaced by one machine (40 hours per week) anda team of four men (160 hours per week), and as a resultoutput is increased from 1,200 units per week to 1,600 units. 2. Remuneration policies2.1 Effect of labour remuneration policiesa) The morale and efficiency of employeesb) The cost of finished goods and services2.2 Time work (day-rate system)Employees are paid a basic rate per hour, day or week irrespective of production achieved.Wages = Hours worked ×rate of pay per hourIf an employee works for more hours than the basic daily requirement he may be entitled to an overtime payment.If an employee works unsocial hours he may be entitled to a shift premium.Summary of day-rate systema) They are easy to understand.b) They do not lead to very complex negotiations when theyare being revised.c) They are most appropriate when the quality of output ismore important than the quantity, or where there is no basis for payment by performance.d) Basic time rate provides no incentive to improveproductivity and close supervision is necessary, thus bonuses or commissions are often paid to encourage efficient and effective working.Its effect on the cost per unit[1-2_pilotpaper Section A _22]Scaynes employs two types of labour: skilled workers, considered to be direct workers, and semi-skilled workers, considered to be indirect workers. Skilled workers are paid £10 per hour and semi-skilled £6 per hour. The skilled workers have worked 30 hours overtime this week, 10 hours on a specific order and 20 hours on general overtime. Overtime is paid at a rate of time and a half.The semi-skilled workers have worked 45 hours overtime, 15 hours for a specific order at a customer’s request and the rest for general purposes. Overtime again is paid at time and a half.What would be the total overtime pay considered to be a direct cost for this week?A £195B £285C £350D £485[Answer]D2.3 Piecework schemesU nder this method, a fixed amount is paid per unit of output achieved, irrespective of time spent.Wages=Units produced × Rate of pay per unitA guaranteed minimum wage will make them not to suffer lossof earnings when production is low through no fault of their own.Where an employee makes several different types of product, a standard time allowance make it possible to add up the units to arrive at a total of piecework hours for payment purposes. Differential piecework schemes offer an incentive to employees to increase their output by paying higher rates for increased levels of production.What is conversion cost?Summary of piecework schemesa) They enjoy fluctuating popularity.b) They are occasionally used by employers as a means ofincreasing pay levels.c) They are often seen to drive employees to work too hard toearn a satisfactory wage.[2006-Dec-44] An organization operates a piecework system of remuneration, but also guarantees its employees 80% of a time-based rate of pay which is based on $20 per hour for an eight hour working day. Three minutes is the standard time allowed per unit of output. Piecework is paid at the rate of $18 per standard hour.If an employee produces 200 units in eight hours on aparticular day, what is the employee's gross pay for that day?A. $128B. $144C. $160D. $180Answer: DExample:The following levels of output produced in one day:Normal working day 8 hoursHourly rate of pay (time basis) ₤5.50 per hourStandard time allowed to produce one unit 3 minutesPiecework rate ₤0.10 per standard minutePremium bonus 75% of time saved, in addition to hpayRequired: For the following levels of output produced in one day:a) 80 units; b) 120 units; c) 210 units;Calculate earnings based on:1) Piecework, where earnings are guaranteed at 80% oftime-based pay,2) Hourly pay with premium bonus.2.4 Bonus/incentive schemesThe characteristics of bonus/incentive schemes.a) Employees are paid more for their efficiency.b) The profits arising from productivity improvements areshared between employer and employee.c) Morale of employees is likely to improve since they are seento receive extra reward for extra effort.The conditions required to operate successfully for a bonus/incentive scheme.a) Its objectives should be clearly stated and attainable by theemployees.b) The rules and conditions of the scheme should be easy tounderstand.c) It must win the full acceptance of everyone concerned.d) It should be seen to be fair to employees and employers.e) The bonus should ideally be paid soon after the extra efforthas been made by the employees.f) Allowances should be made for external factors outside theemployees' control which reduce their productivity (machinebreakdowns, material shortages).g) Only those employees who make the extra effort should berewarded.h) The scheme must be properly communicated to employees.system2.4.1High day-rate systemA high day-rate system is a system where employees are paid a high hourly wage rate in the expectation that they will work more efficiently than similar employees on a lower hourly rate in a different company.Example:If an employee would make 100 units in a 40 hour week if he were paid $2 per hour, but he were paid $2.50 per hour, if output is 120 units. Production overhead is added to cost at the rate of $2 per direct labour hour, costs per unit of output would be lower with the efficiency rising.The advantages of high day-rate systema) It is simple to calculate and easy to understand.b) It guarantees the employee a consistently high wage.The disadvantages of such schemes are as follows.a) Employees cannot earn more than the fixed hourly rate fortheir extra effort.b) There is no guarantee that the scheme will work consistently.c) Employees may prefer to work at a normal rate of output. Example:X Ltd has an average of 42 workers employed in one of itsfactories in a period. The company pays a basic rate of ₤4.60 per hour to all its direct personnel. This is used as the standard rate. In addition, a factory wide bonus scheme is in operation. A bonus of half of the efficiency ratio in excess of 100% is added as a percentage to the basic hourly rate, for example if the efficiency ratio is 110%, then the hourly rate is ₤4.83 (i.e. ₤4.60 + (5% X ₤4.60)).During the period, 114,268 units of the company’s single product were manufactured in 4,900 hours. The standard hour is 22 units.Required:Calculate the hourly wages rate paid and total wages for the period.4900*22=107800(114268-107800)/107800=6%schemes2.4.2Individual bonus schemesIndividual employees qualify for a bonus on top of their basic wage, with each person's bonus being calculated separately.To be successful, it must take account of the following factors. a) Each individual should be rewarded for the work done bythat individual.b) Work should be fairly routine, so that standard times can beset for jobs.c) The bonus should be paid soon after the work is done, toprovide the individual with the incentive to try harder.schemes2.4.3Group bonus schemesA group bonus scheme is an incentive plan which is related to the output performance of an entire group of workers, a department, or even the whole factory.The advantages of group bonus schemes.a) They are easier to administer because they reduce theclerical effort required to measure output and calculate individual bonuses.b) They increase co-operation between fellow workers.c) They have been found to reduce accidents, spoilage, wasteand absenteeism.Serious disadvantages would occur in the following circumstances.a) The employee groups demand low efficiency standards as acondition of accepting the scheme.b) Individual employees are browbeaten by their fellowworkers for working too slowly.Example:Which of the following statements is/are true about group bonus schemes?(i) Group bonus schemes are appropriate when increased output depends on a number of people all making extra effort(ii) With a group bonus scheme, it is easier to award each individual's performance(iii) Non-production employees can be rewarded as part of a group incentive schemeA. (i) onlyB. (i) and (ii) onlyC. (i)and (iii) onlyAnswer: Cschemes2.4.4Profit sharing schemesA profit sharing scheme is a scheme in which employees receive a certain proportion of their company's year-end profits.The advantage of these schemes is that the company will only pay what it can afford out of actual profits and the bonus can be paid also to non-production personnel.The disadvantages of profit sharing are as follows.a) Employees must wait until the year end for a bonus. Thecompany is therefore expecting a long-term commitment to greater efforts and productivity from its workers without the incentive of immediate reward.b) Factors affecting profit may be outside the control ofemployees, in spite of their greater efforts.c) Too many employees are involved in a single scheme for thescheme to have a great motivating effect on individuals.2.4.4.1 Incentive schemes involving sharesA share option scheme gives its members the right to buy shares in the company at a set date in the future and at a price usually determined when the scheme is set up.Golden HandcuffsAn employee share ownership plan(ESOP)is a scheme which acquires shares on behalf of a number of employees, and it must distribute these shares within a certain number of years of acquisition.Those schemes make workers feel they have a stake in the company which employs them.The disadvantages of these schemes are as follows.a) The benefits are not certain, as the market value of shares ata future date cannot realistically be predicted in advance.b) The benefits are not immediate, as a scheme must be inexistence for a number of years before members can exercise their rights.2.4.4.2 Value added incentive schemesValue added= sales - cost of bought-in materials and servicesThe advantage of value added over profit as the basis for an incentive scheme is that it excludes any bought-in costs, and is affected only by costs incurred internally, such as labor. Example:Swetton Tyres Co manufactures a single product. Its work force consists of 10 employees, who work a 36-hour week exclusive of lunch and tea breaks. The standard time required to make one unit of the product is two hours, but the current efficiency ratio (or productivity) being achieved is 80%. No overtime is worked, and the work force is paid $4 per attendance hour.Because of agreements with the work force about work procedures, there is some unavoidable idle time due to bottlenecks in production, and about 4 hours per week per person are lost in this way.The company can sell all the output it manufactures, and makes a 'cash profit' of $20 per unit sold, deducting currently achievable costs of production but before deducting labour costs. An incentive scheme is proposed whereby the work force would be paid $5 per hour in exchange for agreeing to new work procedures that would reduce idle time per employee per week to 2 hours and also raise the efficiency ratio to 90%.Required:Evaluate the incentive scheme from the point of view of profitability.[2006-Dec-SectionA-11] A jobbing company operates a premium bonus scheme for its employees of 75% of the time saved compared with the standard time allowance for a job, at the normal hourly rate. The data relating to Job 1206 completed by an employee is as follows:Allowed time for Job 1206 4 hoursTime taken to complete Job 1206 3 hours Normal hourly rate of pay $8What is the total pay of the employee for Job 1206?A. 24B. 30C. 32D. 38Answer: B3. Recording labour costs3.1 Personnel departmentResponsibilitiesa) Engagement, transfer and discharge of employees.b) Classification and method of remuneration.c) Prepare personnel record cardd) Maintain records of overtime and shift working.e) Issuing reports to management on normal and overtimehours worked, absenteeism and sickness, lateness, labourturnover and disciplinary action.3.2 Production planning departmentThis department is responsible for the following.a) Scheduling workb) Issuing job orders to production departmentsc) Chasing up jobs when they run late3.3 Timekeeping departmentThe timekeeping department is responsible for recording the attendance time and job time of the following.a) The time spent in the factory by each workerb) The time spent by each worker on each jobThe relevant use of this information P148time3.3.1Attendance timeTime of absence/arrival/breaks/departure should be included in an attendance record.3.3.2Job timetimeWhen the work is not repetitive, the following records are required.a) Daily time sheetsb) Weekly time sheetsc) Job cardsd) Piecework ticket/Operation cardtime3.3.3Idle timeThe idle time ratio is useful because it shows the proportion of available hours which were lost as a result of idle time.Idle time ratio=idle time÷total timeClock cardsThese record the time of arrival, time of breaks and time of departure for employees.Time sheetsThese record how employees’ time has been spent.Job cardsThese prepared for each job. When an employee works on a job he records on the job card the time spent on that job. Job cards also carry instructions to the operator on how the job is to be carried out.Route cardsThese are similar to job cards, except that they follow the job through the works and carry details of all operations to be carried out.Idle time cardsThese cards record the unproductive hours incurred by the employees.Piecework ticket /Operation cardsOperation card records the total number of items produced and the number of rejects. Payment is only made for ‘good’ production.It is important to note that:- Wages are calculated based on clock cards/operation cards.- Production costs are obtained from the time sheets/job cards/route cards.[2006-Jun-SectionA-15] The following statements refer to situations occurring in Process Q of an organisation which operates a series of consecutive processes:(i) D irect labour is working at below the agreed productivitylevel.(ii) A machine breakdown has occurred.(iii) Direct labour is waiting for work to be completed in a previous process.Which of these situations could give rise to idle time?A (i)and (ii) onlyB (i)and (iii) onlyC (ii) and (iii) onlyD (i),(ii) and (iii)Answer: C3.4 Wages departmentResponsibilities of the payroll department.a) Preparation of the payroll and payment of wages.b) Maintenance of employee records.c) Summarizing wages cost for each cost centre.d) Summarizing the hours worked for each cost centre.e) Summarizing other payroll information eg bonus payment,pensions etc.f) Providing an internal check for the preparation and payoutof wages.3.5 Cost accounting departmentResponsibilities of cost accounting department.a) The accumulation and classification of all cost data (whichincludes labour costs).b) P reparation of cost data reports for management.c) Analysing labour information on time cards and payroll.Analyses of labour costs are used for the following.a) Charging wages directly attributable to production to theappropriate job or operation.b) Charging wages which are not directly attributable toproduction as follows.(i) Idle time of production workers is charged to indirectcosts as part of the overheads.(ii) Wages costs of supervisors, or store assistants are charged to the overhead costs of the relevantdepartment.c) Producing idle time reports which show a summary of thehours lost through idle time, and the cause of the idle time.4.Labour turnover4.1 Measuring labour turnoverLabour turnover rate=Replacements ÷Average number of employees in periodExample:Revolving Doors Inc had a staff of 2,000 at the beginning of 20X1 and, owing to a series of redundancies caused by the recession, 1,000 at the end of the year. Voluntary redundancy was taken by 1,500 staff at the end of June, 500 more than the company had anticipated, and these excess redundancies were immediately replaced by new joiners.500/[(1000+2000)/2]=0.33Example:A company had 30 direct production employees at the beginningof last year and 20 direct production employees at the end of the year. During the year, a total of 15 direct production employees had left the company to work for a local competitor. The labourturnover rate for last year was:A. 16.7%B. 20.0%C. 25.0%D. 60.0%Answer: B4.2 The costs of labour turnovercosts4.2.1Replacement costsa) Cost of selection and placementb) Inefficiency of new labour; productivity will be lowerc) Costs of trainingd) Loss of output due to delay in new labour becoming availablee) Increased wastage and spoilage due to lack of expertiseamong new stafff) The possibility of more frequent accidents at workg) Cost of tool and machine breakages4.2.2Preventative costscostsa) Cost of personnel administration incurred in maintaininggood relationshipsb) Cost of medical services including check-ups, nursing staffand so onc) Cost of welfare services, including sports facilities andcanteen mealsd) Pension schemes providing security to employees[2001_dec Section A _8]Which of the following relates to the cost of replacing (rather than retaining) labour due to high employee turnover?A Improving working conditionsB Suffering the learning curve effectC Provision of a pensionD Provision of welfare services[Answer]B[Explanation]Working conditions, pension provisions andwelfare are all costs relating to retaining, not replacing, labour.4.3 The reasons for labour turnoverUnavoidable:a) Illness or accidentsb) A family move away from the localityc) Marriage, pregnancy or difficulties with child care provisiond) Retirement or deathAvoidable:a) Paying a lower wage rate than is available elsewhere.b) Requiring employees to work in unsafe or highly stressfulconditions.c) Requiring employees to work uncongenial hours.d) Poor relationships between management and staff.e) Lack of opportunity for career enhancement.f) Requiring employees to work in inaccessible places (eg nopublic transport).g) Discharging employees for misconduct, bad timekeeping orunsuitability.4.4 The prevention of high labour turnovera) Paying satisfactory wagesb) Offering satisfactory hours and conditions of workc) Creating a good informal relationship between members ofthe workforced) Offering good training schemes and a well-understood careeror promotion laddere) Improving the content of jobs to create job satisfactionf) Proper planning so as to avoid redundanciesg) Investigating the cause of an apparently high labourturnover5. Accounting for labour costs5.1 Direct and indirect labour costsBasic pay :Direct worker : directIndirect worker: indirect (one exception)Overtime premiumDirect worker : indirect (two exception)Indirect worker: indirect (one exception)Idle time:indirectShift allownce:indirectSick pay:indirectBonus paymentsIndirectExample:A company operates a factory which employed 40 direct workers throughout the four-week period just ended. Direct employees were paid at a basic rate of $4.00 per hour for a 38-hour week. Total hours of the direct workers in the four-week period were 6,528. Overtime, which is paid at a premium of 35%, is worked in order to meet general production requirements.Employees’ tax is total 30% of gross wages. 188 hours of direct workers’ time during overtime were registered as idle.Required: Calculate total gross wages for the period and analyse into: (1) Direct labour cost; (2) Indirect labour cost.40*38*4=60806528-6080=448Direct labour cost(6080+448)*4=26112Indirect labour cost 448*4*35%=627.25.2 Account relating to labor costWage control accountWIP control accountProduction overhead control accountFinished goods control account5.3 Journal entries- To record total wages incurred:Dr Wages control accountCr Net wages payablePAYE(pay as you earn) payableNI(national insurance) payable- To allocate the labor costsDr Work in progress control accountCr Wage control accountDr Production overhead control account or non-productionoverhead control accountCr Wage control account- To record costs transferred from WIP to finished goodsDr Finished goods control accountCr Work in progress control accountExample:Steel company has 750 employees,Direct workers Indirect workers Total Ordinary time 36,000 22,000 5 Overtime:basic wage 8,700 5,430 1premium 4,350 2,715 Shift allowance 3,465 1,830Sick pay 950 500Idle time 3,20056,665 32,475 8Net wages paid toemployees 45,60524,2206Required:Prepare the wages control account for the week.WAGES CONTROL ACCOUNTWork in progress - direct labour44,700Productionoverheadcontrol Bank: net wagespaid69,825 Indirect labour 27,430Overtime premium7,065Shift allowance 5,295Sick pay 1,450Deductions controlaccounts19,315Idle time3,20089,140 Total 89,140[2007-Jun-SectionA-12] A company manufactures two products K1 and K2 in a factory consisting of two cost centres, Yand Z. The following budgeted data are available:Cost centreY Z Allocated and apportioned576,000 288,000 fixed overhead costsDirect labor hours perunit:Product K1 5 2 Product K2 3 4 Budgeted output is 12,000 units of each product. Fixed overheadcosts are absorbed on a direct labor hour basisWhat is the budgeted fixed overhead cost per unit for productK2?A. 34B. 36C. 38D. 42Answer: A[2005_dec Section A _17]Which one of the following would be classified as indirect labour?A Assembly workers on a car production lineB Bricklayers in a house building companyC Machinists in a factory producing clothesD Forklift truck drivers in the stores of an engineering company[Answer]D[2004_dec Section A _24]Which one of the following groups of workers would be classified as indirect labour?A Machinists in an organization manufacturing clothesB Bricklayers in a house building companyC Maintenance workers in a shoe factoryD Assembly workers in a vehicle manufacturing business[Answer]Ckey questionsa) Direct and indirect labour costsRemember that if overtime is worked at the specific requestof a customer (on a job or contract, for example),then thiswill be classified as a direct cost.b) How would you define a standard hour of production?c) Efficiency, capacity and production volume ratiosd) How would you calculate the idle time ratio and the labourturnover rate?e) List six different types of incentive scheme.。
双语阅读-哈利波特与魔法石第七章-中英文对照
双语阅读-哈利波特与魔法石第七章-中英文对照Chapter SevenThe Sorting Hat巫师们销声匿迹,而平凡的身影则泛滥在各个角落,窗前匆匆走过的人群中夹杂着法官、鞋匠和农民,可是德思礼先生和女士略显蔑视地从高大的铁门走出,随时刻信赖的地被黑魁昂·德思礼赶走,鲍比斯·芬奇也忍不住奸笑起来,把这绝无仅有的义愤怒火当乐事,就连赤祼祼的四分之一巫人也在跟着起哄。
The wizarding world has gone into hiding, while ordinary people are abundant in every corner. Among the crowd passing by the window, there are judges, cobblers, and farmers. However, Mr. and Mrs. Dursley walked through the tall iron gate with a slight disdain, only to be chased away by the trusted house-elf, Kreacher, and Bob Ogden couldn't help but chuckle, treating this unprecedented indignation as a joke. Even the scantily-clad quarter wizard joined in the mockery.整整一个星期中,就从他们祖母的公用波尔沃德厕所出发开始,一个接一个地趁早来到了布兰克般的四号护Portal耀门牌龙家。
有几个闲逛中的人怯生生地望了望屋子,而后快读又心生狐疑地低下头,但他们也没去交谈。
玲兰敏敏的身材跟其他小孩交流上有一定困难。
For a whole week, Linland Ravenclaw, the demure granddaughter of the Wode public toilet, arrived at the Branstone-like Number Four, Timm Thistle Goldstone Portal cabinet in succession. A few passers-by timidly glanced at the house and then quickly turned their heads in doubt, but they did not start a conversation. Ling Lan Min's petite figure made it difficult for her to interact with other children.她说的语言平淡了荷兰的谐锐与希腊的悠扬,但让同龄人眼里燃尽村庄上行走过的魔法长者心神的一种的孤傲又自豪情绪,她足足躲进了一个满是书本的小房间中才松住几分颜色,睡前因没有逗留,还差点要求带着穿天堂鞋,舞海神吉他的羽角蜂。
CHAPTER 7
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25614294_Chapter_7_The_call_of_the_wild_第七章野性的呼唤
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《海底两万里》第一部分第七章(原著+梗概+同步练习)
第七章不知其种属的鲸鱼原著我虽说是被这突如其来的水柱冲到海里,不免惊恐万状,但当时的感觉依然印象十分深刻。
我突然间被抛下海,沉入二十尺深处。
我虽然比不上像拜伦(英国浪漫主义诗人,代表作品有《唐瑾》等。
)或爱伦·坡(美国诗人、小说家和文学评论家,被认为是债探小说的先驱。
)那样的游泳高手,但我的水性还是不错的,所以我虽说是被扔进海里,但并未慌了手脚。
我猛地双脚蹬了两下,人便浮出了水面。
我首先关心的是,看看我们的船现在何处。
船上的人是否发现我失踪了?“亚伯拉罕·林肯”号是否改变了航向?法拉格特舰长放没放救生艇下来?我还有望获救吗?夜色深沉。
我隐隐约约地瞥见一堆黑乎乎的东西向东逝去,它的航行灯在远处若隐若现,渐渐消失。
那是我们的驱逐舰。
我觉得自己无法获救了。
“救命呀!救命呀!”我一面大声呼救,一面奋力地向“亚伯拉罕·林肯”号游去。
我浑身湿透,衣服全贴在了身上,使不上劲儿,像麻木了似的。
我觉得自己在往下沉,喘不上气来!“救救我!”这是我最后发出的一声呼喊。
我嘴里灌满了海水。
我挣扎着,但身体却在往深渊里沉……突然间,一只手有力地抓住了我的衣服,只觉得自己被猛地拉出水面,而且还听见,是的,还听见有人在我耳边说:“如果先生肯趴在我的肩头,先生游起来就会轻快得多。
”我一把抓住我忠实的孔塞伊的胳膊。
“是你!”我说,“原来是你!”“正是我,”孔塞伊回答,“愿听先生吩咐!”“我俩是同时被冲到海里的吗?”“不是的。
我是伺候先生的仆人,我就该紧随先生左右!这小伙子真了不起,他觉得自己做的是很自然的事情!“那战舰呢?”“战舰?”孔塞伊翻转身子仰面朝天说,“我看先生就别再对它抱多大希望了!”“你说什么?”“我是说,在我纵身跳入大海的当儿,我听见舵手们在叫喊:‘螺旋桨和舵全都碎了......’”“碎了?”“是的!被那怪物的牙咬碎的。
我想,‘亚伯拉罕·林肯’号只受了这点儿伤。
但这情况却对我们很不妙,船舵不灵了。
光电图像处理答案
光电图像处理答案Chapter01 绪论1.光电成像技术可以从哪⼏个⽅⾯拓展⼈的视觉能⼒?请每个⽅⾯各举⼀例。
可以开拓⼈眼对不可见辐射的接收能⼒;变像管、红外夜视仪可以扩展⼈眼对微弱光图像的探测能⼒;像增强器可以捕捉⼈眼⽆法分辨的细节;电⼦显微镜可以将超快速现象存储下来;数码摄像机2.为什么CMOS 图像传感器的像素⼀致性要⽐CCD 差?CCD 的每个像元都通过同⼀个放⼤器及电荷/电压转换器进⾏处理,⽽CMOS 图像传感器的每个像元都有独⽴的放⼤器和转换器,由于⼯艺差别,导致像素⼀致性降低。
3.图像处理技术有哪些⽤途?为每种⽤途举出⼀个应⽤实例。
通过增强技术和变换技术来改善图像的视觉效果。
⼴告与平⾯设计;数码照⽚处理对图像进⾏分析以便从图像中⾃动提取信息。
红外成像制导;医学图像分析对图像进⾏编码、压缩、加密等处理,便于图像的存储、传输和使⽤。
图像⽔印4.举出⽣活中使⽤微显⽰技术的例⼦。
家⽤背投电视;商⽤投影仪;近眼显⽰器Chapter02 光度学与⾊度学1.⽇常⽣活中⼈们说40W 的⽇光灯⽐40W 的⽩炽灯亮,是否指⽇光灯的光亮度⽐⽩炽灯的光亮度⾼?解释此处“亮”的含义。
不是。
⼈们所说的“亮”,并⾮指光度学中的物理量-亮度,⽽是指光通量。
在相同的供电功率条件下,⽇光灯由于发光效率较⾼,发出的光通量⽐⽩炽灯要⼤,照明效果更好,主观上认为更“亮”。
2.设有⼀个光通量为2000lm 的点光源,在距点光源1m 的地⽅有⼀个半径为2cm 的圆平⾯,点光源发出的经过圆平⾯中⼼的光线与圆法线夹⾓为60 度,求圆平⾯表⾯的平均照度。
由于圆平⾯的直径远⼩于到点光源的距离,因此可作近似计算。
照度E=(φ*ω/4π)/S,其中ω=(0.02*π^2cos60)/(1^2)。
3.设有⼀台60 英⼨的投影机,幅⾯⽐为16:9,投影屏幕的反射率为80%。
已知投影光源(⾼压汞灯)向屏幕发出的总光通量为1000lm,试求屏幕亮度。
青铜葵花第七章的主要内容
青铜葵花第七章的主要内容全文共四篇示例,供读者参考第一篇示例:《青铜葵花》是一部以古代武林为背景的武侠小说,描写了一段动人心弦的江湖故事。
该小说共分为七章,每一章都承载着不同的情节和故事线。
其中第七章是整个故事的高潮部分,充满悬念与戏剧性。
在第七章中,主角陆风和江浪席卷武林,踏遍山河,他们的身影如风一般飘逸,如浪一般激荡。
他们的敌人是一个名叫玄王的武林霸主,他统治着整个武林,称霸一方,使得无数武林人士心惊胆战。
玄王嗜血成性,手段残忍,为达成目的不择手段。
陆风和江浪虽然实力强大,但在和玄王的对抗中也屡遭挫折。
他们的兄弟情谊被考验,他们的忠诚被质疑,但他们始终坚定地走在一起,共同面对艰难险阻。
在这一章中,他们的感情升华,友情更加坚定,相互扶持,相互鼓励,像青铜葵花一样坚强而不屈。
在第七章的结尾部分,陆风和江浪终于遭遇了和玄王的最终决战。
这是一场生死之战,是一场正邪之争,是一场理想与权力的对抗。
两个勇士用他们的血肉之躯,用他们的拳拳肝胆,向邪恶挑战,向黑暗宣战。
他们用尽全力,不畏牺牲,不畏困难,在最困难的时刻展现出最顽强的意志和最坚定的信念。
最终,陆风和江浪以一种殊死的姿态,战胜了玄王,打破了武林的黑暗,挽救了万千生灵。
他们的胜利不仅是对邪恶的惩罚,更是对正义的捍卫,对信仰的坚持。
他们用一己之力改变了整个武林的命运,成为了传说中的英雄,为后人树立了楷模。
整个第七章充满了激情和感动,是一部关于友情、正义、忠诚和勇气的传奇。
这段故事告诉我们,无论遇到多大的困难和挑战,只要我们坚持真理,坚守信念,总会有一线希望,有一丝光明,有一种力量,可以战胜一切黑暗和邪恶。
【青铜葵花】第七章,是一部让人热血沸腾,令人振奋的武侠传奇,是一部让人震撼心灵,感动心扉的经典之作。
第二篇示例:《青铜葵花》是一部由知名作家马伯庸所著的武侠小说,讲述了一个关于江湖传说的故事。
第七章是整个故事中的重要节点,承接了前几章的情节发展并向读者展示了更加精彩的情节。
公司理财精要版原书第12版习题库答案Ross12e_Chapter07_TB
Fundamentals of Corporate Finance, 12e (Ross)Chapter 7 Interest Rates and Bond Valuation1) Allison just received the semiannual payment of $35 on a bond she owns. Which term refers to this payment?A) CouponB) Face valueC) DiscountD) Call premiumE) Yield2) Bert owns a bond that will pay him $45 each year in interest plus $1,000 as a principal payment at maturity. What is the $1,000 called?A) CouponB) Face valueC) DiscountD) YieldE) Dirty price3) A discount bond's coupon rate is equal to the annual interest divided by the:A) call price.B) current price.C) face value.D) clean price.E) dirty price.4) A bond's principal is repaid on the ________ date.A) couponB) yieldC) maturityD) dirtyE) clean5) The bond market requires a return of 9.8 percent on the 5-year bonds issued by JW Industries. The 9.8 percent is referred to as the:A) coupon rate.B) face rate.C) call rate.D) yield to maturity.E) current yield.6) The current yield is defined as the annual interest on a bond divided by the:A) coupon rate.B) face value.C) market price.D) call price.E) par value.7) A $1,000 par value corporate bond that pays $60 annually in interest was issued last year. Which one of these would apply to this bond today if the current price of the bond is $996.20?A) The bond is currently selling at a premium.B) The current yield exceeds the coupon rate.C) The bond is selling at par value.D) The current yield exceeds the yield to maturity.E) The coupon rate has increased to 7 percent.8) Which one of these equations applies to a bond that currently has a market price that exceeds par value?A) Market value < Face valueB) Yield to maturity = Current yieldC) Market value = Face valueD) Current yield > Coupon rateE) Yield to maturity < Coupon rate9) All else constant, a bond will sell at ________ when the coupon rate is ________ the yield to maturity.A) a premium; less thanB) a premium; equal toC) a discount; less thanD) a discount; higher thanE) par; less than10) DLQ Inc. bonds mature in 12 years and have a coupon rate of 6 percent. If the market rate of interest increases, then the:A) coupon rate will also increase.B) current yield will decrease.C) yield to maturity will be less than the coupon rate.D) market price of the bond will decrease.E) coupon payment will increase.11) Which one of the following applies to a premium bond?A) Yield to maturity > Current yield > Coupon rateB) Coupon rate = Current yield = Yield to maturityC) Coupon rate > Yield to maturity > Current yieldD) Coupon rate < Yield to maturity < Current yieldE) Coupon rate > Current yield > Yield to maturity12) Which one of the following relationships applies to a par value bond?A) Yield to maturity > Current yield > Coupon rateB) Coupon rate > Yield to maturity > Current yieldC) Coupon rate = Current yield = Yield to maturityD) Coupon rate < Yield to maturity < Current yieldE) Coupon rate > Current yield > Yield to maturity13) Which one of the following relationships is stated correctly?A) The coupon rate exceeds the current yield when a bond sells at a discount.B) The call price must equal the par value.C) An increase in market rates increases the market price of a bond.D) Decreasing the time to maturity increases the price of a discount bond, all else constant.E) Increasing the coupon rate decreases the current yield, all else constant.14) Round Dot Inns is preparing a bond offering with a coupon rate of 6 percent, paid semiannually, and a face value of $1,000. The bonds will mature in 10 years and will be sold at par. Given this, which one of the following statements is correct?A) The bonds will become discount bonds if the market rate of interest declines.B) The bonds will pay 10 interest payments of $60 each.C) The bonds will sell at a premium if the market rate is 5.5 percent.D) The bonds will initially sell for $1,030 each.E) The final payment will be in the amount of $1,060.15) A newly issued bond has a coupon rate of 7 percent and semiannual interest payments. The bonds are currently priced at par. The effective annual rate provided by these bonds must be:A) 3.5 percent.B) greater than 3.5 percent but less than 7 percent.C) 7 percent.D) greater than 7 percent.E) less than 3.5 percent.16) The price sensitivity of a bond increases in response to a change in the market rate of interest as the:A) coupon rate increases.B) time to maturity decreases.C) coupon rate decreases and the time to maturity increases.D) time to maturity and coupon rate both decrease.E) coupon rate and time to maturity both increase.17) Which one of the following bonds is the least sensitive to interest rate risk?A) 3-year; 4 percent couponB) 3-year; 6 percent couponC) 5-year; 6 percent couponD) 7-year; 6 percent couponE) 7-year; 4 percent coupon18) As a bond's time to maturity increases, the bond's sensitivity to interest rate risk:A) increases at an increasing rate.B) increases at a decreasing rate.C) increases at a constant rate.D) decreases at an increasing rate.E) decreases at a decreasing rate.19) You own a bond that pays an annual coupon of 6 percent that matures five years from now. You purchased this 10-year bond at par value when it was originally issued. Which one of the following statements applies to this bond if the relevant market interest rate is now 5.8 percent?A) The current yield to maturity is greater than 6 percent.B) The current yield is 6 percent.C) The next interest payment will be $30.D) The bond is currently valued at one-half of its issue price.E) You will realize a capital gain on the bond if you sell it today.20) You expect interest rates to decline in the near future even though the bond market is not indicating any sign of this change. Which one of the following bonds should you purchase now to maximize your gains if the rate decline does occur?A) Short-term; low couponB) Short-term; high couponC) Long-term; zero couponD) Long-term; low couponE) Long-term; high coupon21) A premium bond that pays $60 in interest annually matures in seven years. The bond was originally issued three years ago at par. Which one of the following statements is accurate in respect to this bond today?A) The face value of the bond today is greater than it was when the bond was issued.B) The bond is worth less today than when it was issued.C) The yield to maturity is less than the coupon rate.D) The coupon rate is less than the current yield.E) The yield to maturity equals the current yield.22) Which one of these statements is correct?A) Most long-term bond issues are referred to as unfunded debt.B) Bonds often provide tax benefits to issuers.C) The risk of a company financially failing decreases when the company issues bonds.D) All bonds are treated equally in a bankruptcy proceeding.E) A debenture is a senior secured debt.23) Hot Foods has an investment-grade bond issue outstanding that pays $30 semiannual interest payments. The bonds sell at par and are callable at a price equal to the present value of all future interest and principal payments discounted at a rate equal to the comparable Treasury rateplus .50 percent. Which one of the following correctly describes this bond?A) The bond rating is B.B) Market value is less than face value.C) The coupon rate is 3 percent.D) The bond has a "make whole" call price.E) The interest payments are variable.24) Last year, Lexington Homes issued $1 million in unsecured, noncallable debt. This debt pays an annual interest payment of $55 and matures six years from now. The face value is $1,000 and the market price is $1,020. Which one of these terms correctly describes a feature of this debt?A) Semiannual couponB) Discount bondC) NoteD) Trust deedE) Collateralized25) Callable bonds generally:A) grant the bondholder the option to call the bond any time after the deferment period.B) are callable at par as soon as the call-protection period ends.C) are called when market interest rates increase.D) are called within the first three years after issuance.E) have a sinking fund provision.26) An example of a negative covenant that might be found in a bond indenture is a statement that the company:A) shall maintain a current ratio of 1.1 or higher.B) cannot lease any major assets without bondholder approval.C) must maintain the loan collateral in good working order.D) shall provide audited financial statements in a timely manner.E) shall maintain a cash surplus of $100,000 at all times.27) Protective covenants:A) apply to short–term debt issues but not to long–term debt issues.B) only apply to privately issued bonds.C) are a feature found only in government–issued bond indentures.D) only apply to bonds that have a deferred call provision.E) are primarily designed to protect bondholders.28) Which one of these is most apt to be included in a bond's indenture one year after the bond has been issued?A) Current yieldB) Written record of all the current bond holdersC) List of collateral used as bond securityD) Current market priceE) Price at which a bondholder can resell a bond to another bondholder29) Road Hazards has 12-year bonds outstanding. The interest payments on these bonds are sent directly to each of the individual bondholders. These direct payments are a clear indication that the bonds can accurately be defined as being issued:A) at par.B) in registered form.C) in street form.D) as debentures.E) as callable bonds.30) A bond that is payable to whomever has physical possession of the bond is said to be in:A) new–issue condition.B) registered form.C) bearer form.D) debenture status.E) collateral status.31) Jason's Paints just issued 20-year, 7.25 percent, unsecured bonds at par. These bonds fit the definition of which one of the following terms?A) NoteB) DiscountedC) Zero–couponD) CallableE) Debenture32) A note is generally defined as:A) a secured bond with an initial maturity of 10 years or more.B) a secured bond that initially matures in less than 10 years.C) any bond secured by a blanket mortgage.D) an unsecured bond with an initial maturity of 10 years or less.E) any bond maturing in 10 years or more.33) A sinking fund is managed by a trustee for which one of the following purposes?A) Paying bond interest paymentsB) Early bond redemptionC) Converting bonds into equity securitiesD) Paying preferred dividendsE) Reducing bond coupon rates34) A bond that can be paid off early at the issuer's discretion is referred to as being which type of bond?A) Par valueB) CallableC) SeniorD) SubordinatedE) Unsecured35) A $1,000 face value bond can be redeemed early at the issuer's discretion for $1,030, plus any accrued interest. The additional $30 is called the:A) dirty price.B) redemption value.C) call premium.D) original–issue discount.E) redemption discount.36) A deferred call provision:A) requires the bond issuer to pay the current market price, minus any accrued interest, should the bond be called.B) allows the bond issuer to delay repaying a bond until after the maturity date should the issuer so opt.C) prohibits the issuer from ever redeeming bonds prior to maturity.D) prohibits the bond issuer from redeeming callable bonds prior to a specified date.E) requires the bond issuer pay a call premium that is equal to or greater than one year's coupon should the bond be called.37) A call–protected bond is a bond that:A) is guaranteed to be called.B) can never be called.C) is currently being called.D) is callable at any time.E) cannot be called at this point in time.38) The items included in an indenture that limit certain actions of the issuer in order to protect a bondholder's interests are referred to as the:A) trustee relationships.B) bylaws.C) legal bounds.D) trust deed.E) protective covenants.39) Which one of the following statements concerning bond ratings is correct?A) Investment grade bonds are rated BB or higher by Standard & Poor's.B) Bond ratings assess both interest rate risk and default risk.C) Split-rated bonds are called crossover bonds.D) The highest rating issued by Moody's is AAA.E) A "fallen angel" is a term applied to all "junk" bonds.40) A "fallen angel" is a bond that has moved from:A) being publicly traded to being privately traded.B) being a long-term obligation to being a short-term obligation.C) being a premium bond to being a discount bond.D) senior status to junior status for liquidation purposes.E) investment grade to speculative grade.41) Bonds issued by the U.S. government:A) are considered to be free of interest rate risk.B) generally have higher coupons than comparable bonds issued by a corporation.C) are considered to be free of default risk.D) pay interest that is exempt from federal income taxes.E) are called "munis."42) Treasury bonds are:A) issued by any governmental agency in the U.S.B) issued only on the first day of each fiscal year by the U.S. Department of Treasury.C) bonds that offer the best tax benefits of any bonds currently available.D) generally issued as semiannual coupon bonds.E) totally risk free.43) Municipal bonds:A) are totally risk free.B) generally have higher coupon rates than corporate bonds.C) pay interest that is federally tax free.D) are rarely callable.E) are free of default risk.44) The break-even tax rate between a taxable corporate bond yielding 7 percent and a comparable nontaxable municipal bond yielding 5 percent can be expressed as:A) .05/(1 − t*) = .07.B) .05 − (1 − t*) = .07.C) .07 + (1 − t*) = .05.D) .05 (1 − t*) = .07.E) .05 (1 + t*) = .07.45) A zero coupon bond:A) is sold at a large premium.B) pays interest that is tax deductible to the issuer at the time of payment.C) can only be issued by the U.S. Treasury.D) has more interest rate risk than a comparable coupon bond.E) provides no taxable income to the bondholder until the bond matures.46) Which one of the following risks would a floating-rate bond tend to have less of as compared to a fixed-rate coupon bond?A) Real rate riskB) Interest rate riskC) Default riskD) Liquidity riskE) Taxability risk47) The collar of a floating-rate bond refers to the minimum and maximum:A) call periods.B) maturity dates.C) market prices.D) coupon rates.E) yields to maturity.48) Last year, you purchased a TIPS at par. Since that time, both market interest rates and the inflation rate have increased by .25 percent. Your bond has most likely done which one of the following since last year?A) Decreased in value due to the change in inflation ratesB) Experienced an increase in its bond ratingC) Maintained a fixed real rate of returnD) Increased in value in response to the change in market ratesE) Increased in value due to a decrease in time to maturity49) Recently, you discovered a convertible, callable bond with a semiannual coupon of 5 percent. If you purchase this bond you will have the right to:A) force the issuer to repurchase the bond prior to maturity.B) convert the bond into equity shares.C) defer all taxable income until the bond matures.D) convert the bond into a perpetuity paying 5 percent.E) have the principal amount adjusted for inflation.50) Samantha owns a reverse convertible bond. At maturity, the principal amount will be repaid in:A) shares of stock.B) cash while the interest is paid in shares of stock.C) the form of a newly issued bond.D) either shares of stock or a newly issued bond.E) either cash or shares of stock.51) Nadine is a retired widow who is financially dependent upon the interest income produced by her bond portfolio. Which one of the following bonds is the least suitable for her to own?A) 6-year, high-coupon, put bondB) 5-year TIPSC) 10-year AAA coupon bondD) 5-year floating rate bondE) 7-year income bond52) Al is retired and his sole source of income is his bond portfolio. Although he has sufficient principal to live on, he only wants to spend the interest income and thus is concerned about the purchasing power of that income. Which one of the following bonds should best ease Al's concerns?A) 6-year coupon bondsB) 5-year TIPSC) 20-year coupon bondsD) 5-year municipal bondsE) 7-year income bonds53) Kurt has researched T-Tek and believes the firm is poised to vastly increase in value. He has decided to purchase T-Tek bonds as he needs a steady stream of income. However, he still wishes that he could share in the firm's success along with the shareholders. Which one of the following bond features will help him fulfill his wish?A) Put provisionB) Positive covenantC) WarrantD) Crossover ratingE) Call provision54) A bond that has only one payment, which occurs at maturity, defines which one of these types of bonds?A) DebentureB) CallableC) Floating-rateD) JunkE) Zero coupon55) A highly illiquid bond that pays no interest but might entitle its holder to rental income from an asset is most apt to be a:A) NoNo bond.B) put bond.C) contingent callable bond.D) structured note.E) sukuk.56) Which one of the following is the price at which a dealer will sell a bond?A) Call priceB) Asked priceC) Bid priceD) Bid–ask spreadE) Par value57) If you sell a bond with a coupon of 6 percent to a dealer when the market rate is 7 percent, which one of the following prices will you receive?A) Call priceB) Par valueC) Bid priceD) Asked priceE) Bid–ask spread58) The difference between the price that a dealer is willing to pay and the price at which he or she will sell is called the:A) equilibrium.B) premium.C) discount.D) call price.E) spread.59) A bond is quoted at a price of $1,011. This price is referred to as the:A) call price.B) face value.C) clean price.D) dirty price.E) maturity price.60) Rosita paid a total of $1,189, including accrued interest, to purchase a bond that has 7 of its initial 20 years left until maturity. This price is referred to as the:A) quoted price.B) spread price.C) clean price.D) dirty price.E) call price.61) U. S. Treasury bonds:A) are highly illiquid.B) are quoted as a percentage of par.C) are quoted at the dirty price.D) pay interest that is federally tax-exempt.E) must be held until maturity.62) A six-year, $1,000 face value bond issued by Taylor Tools pays interest semiannually on February 1 and August 1. Assume today is October 1. What will be the difference, if any, between this bond's clean and dirty prices today?A) No differenceB) One months' interestC) Two months' interestD) Four months' interestE) Five months' interest63) Today, June 15, you want to buy a bond with a quoted price of 98.64. The bond pays interest on January 1 and July 1. Which one of the following prices represents your total cost of purchasing this bond today?A) Clean priceB) Dirty priceC) Asked priceD) Quoted priceE) Bid price64) Which one of the following rates represents the change, if any, in your purchasing power as a result of owning a bond?A) Risk-free rateB) Realized rateC) Nominal rateD) Real rateE) Current rate65) Which one of the following statements is correct?A) The risk-free rate represents the change in purchasing power.B) Any return greater than the inflation rate represents the risk premium.C) Historical real rates of return must be positive.D) Nominal rates exceed real rates by the amount of the risk-free rate.E) The real rate must be less than the nominal rate given a positive rate of inflation.66) The Fisher effect primarily emphasizes the effects of ________ on an investor's rate of return.A) defaultB) market movementsC) interest rate changesD) inflationE) the time to maturity67) You are trying to compare the present values of two separate streams of cash flows that have equivalent risks. One stream is expressed in nominal values and the other stream is expressed in real values. You decide to discount the nominal cash flows using a nominal annual rate of 8 percent. What rate should you use to discount the real cash flows?A) 8 percentB) EAR of 8 percent compounded monthlyC) Comparable risk-free rateD) Comparable real rateE) Nominal rate minus the risk-free rate68) Real rates are defined as nominal rates that have been adjusted for which of the following?A) InflationB) Default riskC) Accrued interestD) Interest rate riskE) Both inflation and interest rate risk69) Interest rates that include an inflation premium are referred to as:A) annual percentage rates.B) stripped rates.C) effective annual rates.D) real rates.E) nominal rates.70) The Fisher effect is defined as the relationship between which of the following variables?A) Default risk premium, inflation risk premium, and real ratesB) Nominal rates, real rates, and interest rate risk premiumC) Interest rate risk premium, real rates, and default risk premiumD) Real rates, inflation rates, and nominal ratesE) Real rates, interest rate risk premium, and nominal rates71) The pure time value of money is known as the:A) liquidity effect.B) Fisher effect.C) term structure of interest rates.D) inflation factor.E) interest rate factor.72) Which one of the following premiums is compensation for the possibility that a bond issuer may not pay a bond's interest or principal payments as expected?A) Default riskB) TaxabilityC) LiquidityD) InflationE) Interest rate risk73) The interest rate risk premium is the:A) additional compensation paid to investors to offset rising prices.B) compensation investors demand for accepting interest rate risk.C) difference between the yield to maturity and the current yield.D) difference between the market interest rate and the coupon rate.E) difference between the coupon rate and the current yield.74) A Treasury yield curve plots Treasury interest rates relative to:A) market rates.B) comparable corporate bond rates.C) the risk-free rate.D) inflation rates.E) time to maturity.75) Which one of the following risk premiums compensates for the inability to easily resell a bond prior to maturity?A) Default riskB) TaxabilityC) LiquidityD) InflationE) Interest rate risk76) The taxability risk premium compensates bondholders for which one of the following?A) Yield decreases in response to market changesB) Lack of coupon paymentsC) Possibility of defaultD) A bond's unfavorable tax statusE) Decrease in a municipality's credit rating77) Which bond would you generally expect to have the highest yield?A) Risk-free Treasury bondB) Nontaxable, highly liquid bondC) Long-term, high-quality, tax-free bondD) Short-term, inflation-adjusted bondE) Long-term, taxable junk bond78) Which one of the following statements is false concerning the term structure of interest rates?A) Expectations of lower inflation rates in the future tend to lower the slope of the term structure of interest rates.B) The term structure of interest rates includes both an inflation premium and an interest rate risk premium.C) The term structure of interest rates and the time to maturity are always directly related.D) The real rate of return has minimal, if any, effect on the slope of the term structure of interest rates.E) The interest rate risk premium increases as the time to maturity increases.79) The yields on a corporate bond differ from those on a comparable Treasury security primarily because of:A) interest rate risk and taxes.B) taxes and default risk.C) default and interest rate risks.D) liquidity and inflation rate risks.E) default, inflation, and interest rate risks.80) The 7 percent bonds issued by Modern Kitchens pay interest semiannually, mature in eight years, and have a $1,000 face value. Currently, the bonds sell for $987. What is the yield to maturity?A) 6.97 percentB) 6.92 percentC) 6.88 percentD) 7.22 percentE) 7.43 percent81) You own a bond that pays $64 in interest annually. The face value is $1,000 and the current market price is $1,021.61. The bond matures in 11 years. What is the yield to maturity?A) 6.12 percentB) 6.22 percentC) 6.46 percentD) 6.71 percentE) 5.80 percent82) New Homes has a bond issue with a coupon rate of 5.5 percent that matures in 8.5 years. The bonds have a par value of $1,000 and a market price of $1,022. Interest is paid semiannually. What is the yield to maturity?A) 6.36 percentB) 6.42 percentC) 5.61 percentD) 5.74 percentE) 5.18 percent83) Oil Wells offers 5.65 percent coupon bonds with semiannual payments and a yield to maturity of 6.94 percent. The bonds mature in seven years. What is the market price per bond if the face value is $1,000?A) $949.70B) $929.42C) $936.48D) $902.60E) $913.4884) Roadside Markets has 8.45 percent coupon bonds outstanding that mature in 10.5 years. The bonds pay interest semiannually. What is the market price per bond if the face value is $1,000 and the yield to maturity is 7.2 percent?A) $1,199.80B) $999.85C) $903.42D) $1,091.00E) $1,007.5285) Luxury Properties offers bonds with a coupon rate of 8.8 percent paid semiannually. The yield to maturity is 11.2 percent and the maturity date is 11 years from today. What is the market price of this bond if the face value is $1,000?A) $850.34B) $896.67C) $841.20D) $846.18E) $863.3086) Redesigned Computers has 6.5 percent coupon bonds outstanding with a current market price of $548. The yield to maturity is 13.2 percent and the face value is $1,000. Interest is paid annually. How many years is it until these bonds mature?A) 17.84 yearsB) 14.19 yearsC) 17.41 yearsD) 16.16 yearsE) 18.32 years87) World Travel has 7 percent, semiannual, coupon bonds outstanding with a current market price of $1,023.46, a par value of $1,000, and a yield to maturity of 6.72 percent. How many years is it until these bonds mature?A) 12.26 yearsB) 12.53 yearsC) 18.49 yearsD) 24.37 yearsE) 25.05 years88) A 13-year, 6 percent coupon bond pays interest semiannually. The bond has a face value of $1,000. What is the percentage change in the price of this bond if the market yield to maturity rises to 5.7 percent from the current rate of 5.5 percent?A) −1.79 percentB) −1.38 percentC) −1.64 percentD) 1.79 percent。
双语阅读-哈利波特与魔法石第七章-中英文对照
双语阅读-哈利波特与魔法石第七章-中英文对照Title: Bilingual Reading - Harry Potter and the Sorcerer's Stone Chapter 7 - English-Chinese ComparisonChapter 7 - The Sorting HatEnglish Version:The students followed Professor McGonagall across the stone floor and into the Great Hall. The hall was so big that you could have fitted the whole of the Dursleys' house in it. The ceiling was just like the sky outside. It was so blue and clear and starry that when you looked up, it felt as though you were outside. They all followed Professor McGonagall across the flagstone floor. Harry could hear the drone of hundreds of voices from behind the door they had just entered. The buzz of excitement was lik e he’d never heard before.They passed through a big oak door and entered the Great Hall. Harry had never even imagined such a strange and splendid place. It was lit by thousands and thousands of candles that were floating in midair over four long tables, where the rest of the students were sitting. These tables were laid with glittering golden plates and goblets. At the top of the hall was anotherlong table where the teachers were sitting. Professor McGonagall led the first years up here, so they coul d see the teacher’s faces.At the top of the hall, the teachers were sitting at a long and ornate table, so high that they appeared to be floating above the rest of the room. At the center of the table, in a large golden chair, sat the oldest and baldest of the teachers, Professor Dumbledore. In front of him, lay four patches of empty space for the house tables to sit.The Sorting Hat was Dumbledore's hat: it was patched as well, but a magnificent object. It was wide-brimmed, decorated with stars and moons, and striped like the Gryffindor scarf.A rip near the brim opened, and the hat began to sing: "Oh, you may not think I'm pretty, but don't judge on what you see, I'll eat myself if you can find a smarter hat than me." The Great Hall burst into applause as it bowed to each of the four tables. “Oh, you may not think I’m pretty, but don’t judge on what you see, I’ll eat myself if you can find a smarter hat than me.”Chinese Version:学生们跟随着麦格教授穿过石板地板进入了大厅。
审计学一种整合方法 课件 Chapter07精品文档43页
7-6
Learning Objective 3
Specify the characteristics that determine the persuasiveness of evidence.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
Sample sizes Items to select Timing of the tests
Most auditors use computers to facilitate the preparation of audit programs.
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
7-5
Audit Program
It includes a list of the audit procedures the auditor considers necessary.
7-7
Persuasiveness of Evidence
Two determinants: Appropriateness Sufficiency
©2008 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder
Audit Evidence
Chapter 7
黑焰第七章一路向北读后感
黑焰第七章一路向北读后感(中英文版)**English Version:**"Chapter Seven: Journey Northward" - A Reflection"Black Flame"s" seventh chapter, "Journey Northward," is a captivating narrative that takes the reader on an emotional and introspective journey.The chapter unfolds with the protagonist embarking on a northward journey, symbolizing a pursuit of self-discovery and redemption.The vivid descriptions of the changing landscapes mirror the protagonist"s inner turmoil and growth.As the character moves away from familiarity, we witness their struggles with loneliness, fear, and the weight of their past.It"s a testament to the author"s skill that these emotions are conveyed with such depth and clarity.What stands out in this chapter is the subtle exploration of themes such as resilience and the human spirit"s capacity for change.The protagonist"s encounter with various challenges and characters en route serves as a reminder that growth often stems from adversity.The narrative is also enriched by the author"s attention to cultural nuances and the historical context of the setting.It adds an extra layer of depth to the story, making the journey northward not just a physical traversal but also a cultural and intellectual odyssey.Overall, "Chapter Seven: Journey Northward" is a thought-provoking chapter that leaves a lasting impression.It encourages readers to reflect on their own journeys and the personal growth that comes with facing life"s challenges head-on.**中文版本:**《黑焰》第七章:一路向北读后感《黑焰》的第七章“一路向北”,是一次扣人心弦的阅读体验,带领读者经历了一段情感丰富、内省的旅程。
简爱第七章主要内容
简爱第七章主要内容
简爱第七章主要围绕着简爱在洛沃德庄园的生活展开。
简爱在这里担任了罗切斯特先生的贵族庄园的家庭教师,开始了她在这个庄园中的新生活。
在这一章中,简爱首次与罗切斯特先生进行了深入的对话。
他们之间的互动展现了简爱坚韧不拔的性格和聪慧的头脑。
简爱在这段对话中展现了自己的坚定立场和对自己的价值的坚信,她不愿被人轻视和欺负,也不愿放弃自己的尊严。
她在与罗切斯特先生的对话中,表现出了自己的独立和自尊,不愿被动地接受别人的安排和摆布。
另外,简爱在这一章中也与庄园中的其他人物进行了交流。
她与梅森先生有了一次短暂的对话,这也为后续情节的发展埋下了伏笔。
简爱还与庄园中的其他佣人和仆人进行了交流,展现了她对待他人的真诚和善良,以及她对待工作的认真和负责。
在这一章的结尾,简爱还与罗切斯特先生进行了一次意外的相遇,这也为后续情节的发展埋下了伏笔。
这一章的内容丰富多彩,情节跌宕起伏,引人入胜,是整部小说中的重要篇章之一。
简爱第七章主要内容就是围绕着简爱在洛沃德庄园的生活展开,她在这里开始了新的生活,与罗切斯特先生和其他人物展开了一系列的对话和交流,展现了她坚韧不拔的性格和聪慧的头脑。
这一章的情节跌宕起伏,引人入胜,为整部小说的发展奠定了重要的基础。
【绿野仙踪】第七章 惊险的旅程
【绿野仙踪】第七章惊险的旅程《绿野仙踪》是一部经典的童话故事,讲述了一个普通小女孩多洛西在一场龙卷风中被卷入神奇的世界,她在这个世界里经历了一系列的冒险和成长。
在第七章中,多洛西和她的伙伴们继续他们的旅程,面对了新的挑战和危险。
本文将为你详细讲述这一段惊险的旅程。
在第七章中,多洛西和她的伙伴们离开了芒奥殿堂,继续向着橄榄城前进。
他们一路上遇到了许多奇怪的事情和生物,比如一个会说话的铁质机器人,还有一只会说人话的鸮鸟。
在这个神奇的世界里,奇迹似乎无处不在,每走一步都能遇到一些奇异的事物。
这个新的世界也充满了危险和挑战。
他们前进的路上遇到了一些凶猛的野兽和其他障碍。
多洛西和她的伙伴们都非常勇敢,他们虽然受到了一些威胁,但是仍然坚定地前进着。
他们之间的友情和信任也变得越发深厚,他们相互搀扶,共同面对风险。
在旅途中,他们还遇到了一些意想不到的困难。
在一片茂密的树林里,他们迷路了,而且还遇到了一些可怕的变形怪物。
多洛西和她的伙伴们十分焦急,但是她们并没有放弃,他们齐心协力,最终克服了这个困难。
在橄榄城的前方,他们还要经过一片荆棘丛生的地带。
这里充满了危险,而且没有一点生机。
尽管他们面对着无数的困难和威胁,多洛西和她的伙伴们依然决心继续前行。
在这段旅程中,他们经历了种种磨难,但也收获了成长和友情。
在《绿野仙踪》第七章,多洛西和她的伙伴们经历了一场惊险的旅程。
他们在面对种种困难和危险时,展现出了坚毅的品质和无畏的精神。
他们之间的友情和信任也变得越发牢固,在共同面对风险的过程中,他们收获了成长和成就。
在这个神奇的世界里,冒险和对抗不可避免,但是多洛西和她的伙伴们都在每一次挑战中坚定地向前。
这段旅程是他们成长和成熟的过程,也是他们之间深厚友情的见证。
多洛西和她的伙伴们的传奇冒险还在继续,他们将继续面对挑战,收获成长,为读者展现出了坚韧不拔、勇往直前的精神。
【绿野仙踪】第七章中的惊险旅程,是他们冒险故事中的一个小小片段,值得我们为他们的勇气和坚持点赞。
哈利波特与魔法石英文版第七章前情提要
哈利波特与魔法石英文版第七章前情提要English:In the seventh chapter of Harry Potter and the Philosopher's Stone, Harry wakes up on his eleventh birthday to find that his friends Ron and Hermione have sent him presents and letters. He receives a letter from Hagrid, inviting him to Hogwarts School of Witchcraft and Wizardry and also revealing the truth about Harry's past. It turns out that Harry's parents were a witch and a wizard who were killed by the dark wizard Voldemort, but Harry survived and the lightning bolt-shaped scar on his forehead is a physical mark of this event. Hagrid also gives Harry his first real wand, made of holly with a phoenix feather core. When Dudley, Harry's spoiled cousin, demands to know what's in the mysterious letter that Harry is trying to hide, Harry's temper flares and he unknowingly causes the glass front door to disappear. In the end, Harry decides to go to Hogwarts and begin his training as a wizard.Translated content:在哈利波特与魔法石的第七章中,哈利在他的十一岁生日上醒来,发现他的朋友罗恩和赫敏给他寄了礼物和信。
011_第二部 外表的操练_柒 · 独处的操练
柒·独处的操练<SPAN style="FONT: 11pt 宋体; COLOR: black"><B><FONT color=#0000ff>"在独处中安顿你自己,你便会以你自己的真我来到他面前。
" --德勒撒(Teresa of Avila) 耶稣呼召我们由孤独进到独处。
担心给人撇下,孤立无助,这种恐怖使人发呆。
邻近一位一年级新来的孩子在他母亲面前哭诉说:"从来没有人跟我玩。
"大学一位一年级新生怀念她在中学读书时的日子,那时,她是人们注意力的中心。
她说:"如今我不算得什么。
"一位商场主管在他的办公室中垂头丧气地坐着,他大权在握,但孤寂落寞。
一位老妇躺在安老院中,默默等待"回老家去"。
我们怕孤独,这种恐怖驱使我们往喧嚣和人群里面跑。
我们的嘴巴不停地说话,即使所说的话毫无意义,我们还是哇哇啦啦地说个不停。
我们买可以绑在手腕上或者塞进耳朵中的小型收音机,好叫没有人在我们周围时,至少也不会寂静无声。
艾略特(T.S.Eliot)在分析我们的文化时说得好:"在何处可以找到世界,在何处可以听到回声?不是此地,因为没有足够的宁静。
"(注1)不过,孤寂或嘈杂不是我们仅有的选择。
我们能够培养一种内在的独处和静默,会使我们脱离孤寂和惧怕。
孤寂是内在的空虚。
独处是内在的丰满。
独处首先不是一个地方,而是精神和内在的一种状态。
有一种内心的独处是时常能够保持的。
有无人群,对这种内在的集中注意都极少影响。
很可能做个旷野的隐士而从来未体验到独处的真谛。
然而,如果我们具有内在的独处,我们便不会惧怕单独一人,因为我们晓得我们并非孤独。
第七天概括
醉美故事
《第七天》第一章第一节概括
在小说《第七天》的开头,主人公杨飞因为一场意外离世,进入了“死无葬身之地”。
在这个特殊的场景中,他游离于生死之间,以死观生,观察着周围的世界。
他的亡灵见证了人类世界的冷漠与暴力,也看到了人性的美好与善良。
通过他的视角,小说呈现了一个与众不同的生死观。
在阅读这一节的感悟中,我们可以思考以下几个方面:
1.生死观:杨飞的亡灵视角让我们重新审视生与死。
生命是短暂的,但死亡并不是终
点。
在这个意义上,生与死是相互依存、相互转化的。
我们应该珍惜生命,追求更高层次的精神追求。
2.社会的冷漠与暴力:小说通过描述“死无葬身之地”的人类世界,展现了社会的冷漠
与暴力。
人们因为利益纷争、阶级固化等原因而疏离,缺乏关爱和温暖。
这让我们思考如何建立更加和谐、包容的社会。
3.人性的美好与善良:尽管小说描绘了社会的黑暗面,但其中也有人性的美好与善良。
比如杨飞的亡灵在“死无葬身之地”遇到了其他亡灵,他们互相帮助、关爱彼此。
这让我们相信,人性中仍有善良和温暖的一面。
4.社会的反思:小说通过杨飞的亡灵视角,让我们反思现实社会中的种种问题。
我们应
该关注弱势群体,消除社会不公,让每个人都能够享有平等、公正的生活环境。
总之,《第七天》第一章第一节通过杨飞的亡灵视角,让我们重新审视生与死、社会的冷漠与暴力以及人性的美好与善良。
我们应该珍惜生命、追求更高层次的精神追求;关注社会问题、建立和谐社会;同时相信人性的美好与善良。
1/ 1。
《哈利波特与魔法石》第7章《分院帽》中英文对照学习版
中英文对照学习版Harry Potter and Philosopher’s Stone《哈利波特与魔法石》CHAPTER SevenThe Sorting Hat第七章分院帽The d oor swung open at once. A tall, black-haired witch in emeral d-green robes stood there. She had a very stern face and Harry’s first thought was that this was not someone to cross.大门立时洞开。
一个身穿翠绿色长袍的高个儿黑发女巫站在大门前。
她神情严肃,哈利首先想到的是这个人可不好对付。
‘The firs’-years, Professor McGonagall,” said Hagrid.“一年级新生,麦格教授。
”海格说。
‘Thank you, Hagrid. I will take them from here.’“谢谢你,海格。
到这里就交给我来接走。
”She pull ed the d oor wide. The Entrance Hall was so big you coul d have fitted the whol e of the Dursleys’house in it. The stone walls were lit with flaming torches like the ones at Gringotts, the ceiling was too high to make out, and a magnificent marbl e stairase facing them l ed to the upper fl oors.她把门拉得大开。
门厅大得能把德思礼家整栋房子搬进去。
像古灵阁一样,石墙周围都是熊熊燃烧的火把。
简爱第七章主要内容
简爱第七章主要内容《简爱》第七章主要内容在罗沃德孤儿院度过的一个季度,仿佛是一个时代,不幸的是,它不是黄金时代。
在这里,简必须经历一场搏斗,来克服重重困难,适应新的规矩,还有那些少有人愿意做的工作。
在那些下雪的日子里,简她们也必须在户外进行长达一个小时的活动。
她们的衣服不足以御寒,雪灌进了鞋子,并在里面融化。
而食物的供给少到让她担心自己是否能活着度过这个冬天。
一天下午,简被那些难解的数学题困住,眼睛呆呆地望着窗外,一个人影从她眼前闪过。
她几乎本能地辨别出了这瘦瘦的轮廓,他就是当初带我来到这个地方的布罗克赫斯特先生。
再见到布罗克赫斯特先生,简比以往任何时候都要感到焦虑。
她清楚地记得,他答应里德太太会她我恶劣的本性告诉教师们。
她一直害怕这个诺言会得到实现,每天提防着他的到来,但现在,他终于还是来了。
他站在最前面对孤儿院指手画脚,他努力让自己那些苛刻的话听起来更合乎常理一些,他打着培养孩子们坚韧不拔品行的幌子去克扣孩子们本身就不多的食物,他这幅样子真让人恶心。
简不想多看他一眼,也以为他不会在这八十多个人中间发现她的存在。
但她的书不小心掉在地上的一瞬间,成功地吸引了他的注意力。
简静静地等着,如同等待审判一般忐忑。
“你们看到这个女孩子了吧?她看起来与一般孩子没什么两样,但你们必须要提防她,必要的话避免与她做伴,你们必须看住她,惩罚她的肉体以拯救她的灵魂,因为,这个姑娘,她是一个说谎者!”,孤儿院里的人对她议论纷纷,用鄙夷的眼光注视着她。
简已经不敢抬起头来看大家的眼神,她觉得她们的眼睛就像凸透镜那样对准了灼热的皮肤。
正当她不知如何自处的时候,海伦走向前来,她没有说话,只对着简微微一笑,简得到了一丝丝安慰。
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P( z )
P(− z )
7.3节 再讨论
又:
1 T ( z ) = [ P ( z ) − P ( − z )] 2
G0 ( z ) 和 G1 ( z ) 选取的一般原则
写成更一般的形式:
ˆ ( z ) 1 G0 ( z ) G1 ( z ) H 0 ( z ) H 0 ( − z ) X ( z ) X ˆ = X ( − z ) 2 G0 ( − z ) G1 ( − z ) H 1 ( z ) H 1 ( − z ) X ( − z )
插值的基本关系
,
于是
U 0 ( z ) ˆ X ( z ) = [G0 ( z ) G1 ( z )] U ( z ) 1 V0 ( z 2 ) = [G0 ( z ) G1 ( z )] 2 V1 ( z )
输出和综合滤 波器组的关系
因为
V0 ( z 2 ) 1 H 0 ( z ) H 0 (− z ) X ( z ) = X (− z ) 2 − H ( z ) H ( z ) 2 ( ) V z 1 1 1
T(z)
T ( z ) = cz − l
1 − ( k −l ) G0 ( z ) = z H1 ( − z ) c 1 − ( k −l ) G1 ( z ) = − z H 0 (− z )
1 − ( k −l ) G0 ( z ) = z H1 ( − z ) c 1 − ( k −l ) G1 ( z ) = − z H 0 (− z ) c
分析滤波器组和输入的关系
X 0 ( z)
X (z)
V0 (z)
H0 (z)
X1 ( z)
↓2
V1 ( z )
↑2
U0 ( z)
G0 (z)
U1 ( z )
ˆ ( z) X
H1 ( z)
↓2
↑2
G1 ( z)
U 0 ( z ) = V0 ( z 2 )
U 1 ( z ) = V1 ( z 2 )
Y ( z) = X ( z L )
7.1
两通道滤波器组中各信号的关系
X0(z)
X(z)
V0(z)
H0(z)
X1(z)
↓2
V1(z)
↑2
U0(z)
G 0(z)
U1(z)
ˆ (z) X
H1(z)
↓2
↑2
G 1(z)
希望:
ˆ (n) = cx(n − n0 ) x
PR
X0 (z)
X (z)
V0 (z)
H0 (z)
X1 ( z)
↓2
V1 ( z)X (−ຫໍສະໝຸດ z )H1 ( − z )
G1 ( z )
7.2 G 0 ( z ) 和 G 1 ( z ) 的选择
为保证:
1 F ( z ) = [ H 0 (− z )G0 ( z ) + H1 (− z )G1 ( z )] = 0 2
直观上:
G0 ( z ) = H1 (− z )
G1 ( z ) = − H 0 (− z )
det H m = H 0 ( z ) H1 (− z ) − H 0 (− z ) H1 ( z ) = 2T ( z )
z −k G0 ( z ) = H1 ( − z ) T ( z)
− z −k G1 ( z ) = H 0 (− z ) T ( z)
G0 和 G1 选
取的一般原则。 比前述最直接 的形式多了前 面分式项
1 1 1 2 2 2 V0 ( z ) 1 H 0 ( z ) H 0 (− z ) X ( z ) V ( z ) = 2 1 1 1 1 2 2 2 H ( z ) H ( z ) − ( ) − X z 1 1
所以
z −k G0 ( z ) = H1 ( − z ) T ( z)
− z −k G1 ( z ) = H 0 (− z ) T ( z)
讨论: 1. 若 H 0 ,H1 是FIR的,则 T ( z ) 也是FIR的, 这样,G0 和 G1 都将 变成IIR的,这是不希 望的; 2. 保证 G0 ,G1 为FIR的唯一途径是令 为纯延迟,例如
含意:
分 析
H 0 ( z ) :LP;
G0 ( z ) :LP;
H1 ( z ) :HP;
H1 (− z ) :LP;
X0 (z)
X (z)
G1 ( z ) :HP;
综 合
V0 (z)
H0 (z)
X1 ( z)
↓2
V1 ( z)
↑2
U0 (z)
G0 (z)
U1 ( z)
ˆ (z) X
H1(z)
↓2
第7章 两通道滤波器组
7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 两通道滤波器组中各信号的关系 G0 ( z )和 G1 ( z )的选择 标准正交镜像滤波器组 共轭正交镜像滤波器组 共轭正交镜像虑波器的设计 仿酉滤波器组 两通道仿酉滤波器组的Lattice结构 线性相位准确重建两通道滤波器组 树状滤波器组
H 0 ( z ), H1 ( z ); G0 ( z ), G1 ( z )
来保证:
F ( z ) = 0;
T ( z ) = cz
−k
另外,四个滤波器有何关系
两通道滤波器组输入、输出关系的图解形式:
X ( z)
H 0 ( z)
H 0 (− z )
G0 ( z )
ˆ ( z) X
H1 ( z )
则 如果令 则
ˆ ( z ) = T ( z ) X ( z ) + F ( z ) X (− z ) X
F ( z) = 0
保证去除 混叠失真
ˆ ( z) = T ( z) X ( z) X 1 = [ H 0 ( z )G0 ( z ) + H1 ( z )G1 ( z )] X ( z ) 2
必要条件
例1
这是第5章给出的一个多抽样率系统,它可以 看作是一个两通道的滤波器组
x(n)
z −1
↓2 ↓2
v1 (n)
v2 (n)
↑2 ↑2
u 1(n)
u 2(n)
z −1
ˆ (n) x
意 义 ?
显然:
H 0 ( z) = 1
G0 ( z ) = z −1
H1 ( z ) = z −1
G1 ( z ) = 1
−k z 1 Gm H m T = 2 0
0 (− z )− k
−k z 1 Gm H m T = 2 0
0 −k (− z )
0 1 T −1 Gm = 2 z H ( m ) −k 0 (−1)
−k
因为
2 z − k H1 ( − z ) − H 0 ( − z ) = − H ( z ) H ( z ) det H m 0 1
2 ( ) V z 0 ˆ ( z ) = [G ( z ) G ( z )] X 0 1 2 V1 ( z )
( ) X z ( ) ( − ) H z H z 1 0 0 ˆ X ( z ) = [G0 ( z ) G1 ( z )] ( − ) X z 2 ( ) ( − ) H z H z 1 1
非常简单!
G 0 ( z ),G 1 ( z ) 的选择不取决于 H 0 ( z ) ,H 1 ( z ) 注意到: H1(z) 即:不论 H 0 ( z ) , 是何种类型的滤波器, 按 G0 ( z ) = H1 (− z ) , G1 ( z ) = − H 0 (− z ) 来选择 G 0 ( z ) 和 G 1 ( z ) ,都可以去除混迭失真。
if k =l =0 c =1
G0 ( z ) = H1 (− z
G1 ( z ) = − H 0 (− z
一般原则 总结:
特殊原则
1. G0 和 G1 选取的原则是为了去除混叠失真; 2. G0 和 G1 选取可以和 H 0 , H1 无关;
3. H 0 和 H1 选取的原则是为了保证准确重建;
det H m = 2T ( z ) = cz − k
1 T ( z ) = [ H 0 ( z )G0 ( z ) + H1 ( z )G1 ( z )] = z −1 2
1 F ( z ) = [ H 0 ( − z )G0 ( z ) + H1 (− z )G1 ( z )] = 0 2
PR!
讨论几个常用的关系:
1. F ( z ) = H (− z )
强制 F ( z ) = 0 去除了混迭失真 ,但还会存在幅度和 相位失真,由
H 0 ( z ), G0 ( z ), H1 ( z ), G1 ( z )
共同产生,表现在 T ( z ) 上,所以, T ( z ) 又称为 失真传递函数。 如果 T ( z ) 是全通的,则去除了整个滤波器组的幅 度失真; 如果 T ( z ) 具有线性相位,则去除了整个滤波器组 相位失真; 如果
T ( z ) = cz − k
ˆ (n) = cx(n − k ) x
由于
1 T ( z ) = [ H 0 ( z )G0 ( z ) + H1 ( z )G1 ( z )] 2 1 F ( z ) = [ H 0 (− z )G0 ( z ) + H1 (− z )G1 ( z )] 2
问题:如何选择
X ( − z ), H ( − z )
X (− z )
z = e jω