Chapter 20
工业革命英文介绍~讲诉
➢ A revolution in transportation
railroads
➢ The industrial factory
The Industrial Revolution in Great Britain
The great exhibition:
Nonindustrialized World
The social impact
➢ Population growth ➢ The growth of cities ➢ The social classes:
the industrial middle class ➢ The social classes:
workers in the industrial age ➢ Effort at change:
the workers ➢ Effort at change:
reformers and government
ห้องสมุดไป่ตู้
Conclusion
➢ the Industrial Revolution led western civilization into the industrial era that has characterized the modern world. Europe experienced a shift from a traditional, labor-intensive economy to a more capital-intensive economy.
in 1851, the British organized the world’s first industrial fair.
20-哺乳类
Today: 2016/11/8
四、肌肉系统
1、具膈肌： 哺乳动物所特有。圆形，肌纤维位于边缘，肌 腱位于中央。肌纤维起自胸廓后端肋骨缘止于 中央腱。
2、皮肤肌发达，人类的表情肌发达，其余退化 3、咀嚼肌强大，包括颞肌和嚼肌，分别起于 颅侧和颧弓、止于下颌骨，颌机制更加完善。
制作：Dr.宇传华
第四军医大学卫生统计学教研室
Today: 2016/11/8
紧靠真皮深层细胞柱状，称生发层(germinative
layer)，具很强增殖能力，不断产生新细胞向表层 推移、角化，补充代替死亡和脱落。
Today: 2016/11/8
真皮dermis
• 多层结构，由致密结缔组织构成，含大 量纤维和细胞； • 真皮中含有大量的血管、淋巴管 (lymphatic vessel)、神经、色素细胞 和各种腺体。 • 真皮是皮肤功能的主体，兽类的皮肤因 其坚韧而具有弹性成为制革的主要部分。
• 单孔类不具乳头，乳腺分泌乳汁 沿毛流出，供仔兽舐吮 • 其余哺乳动物由胎儿腹部上皮从 腋部延伸到鼠蹊部的一对乳嵴发 育形成，在特定部位加厚形成乳 房，借乳头开口于体表特定的部 位，如鼠蹊部（牛、羊等）、腹 部（猪等）、胸部（灵长类）， • 乳头对数与动物的产仔数相当， 猪，4-5对，牛羊2 对，灵长类和 蝙蝠1对。 • 乳汁内富含蛋白质、脂肪、糖类、 维生素和抗体等营养物质，初乳 中含有大量抗体类免疫物质具有 抗感染作用，保护初生崽的健康， 满足幼仔生长发育的需要，与生 长发育速度有关，各种动物乳汁 的营养成分、含量不同。
按形状蜕膜胎盘可分为： 环状胎盘：指绒毛呈环状排列，如食肉目、象、 海豹等； 盘状胎盘：指绒毛呈盘状分布，如啮齿目、灵
长目、翼手目等。
IG- PHYSICS Chapter 20 Electromagnetic forces
考试Chapter20Electromagnetic forces【10】1The current in a coil produces a magnetic fieldaround it,as shown.The magnitude of the potential difference acrossthe coil is increased and its direction isreversed.右手抓握定则What happens to the magnetic field?A The lines become closer together and theright-hand end becomes a south pole.B The lines become closer together and the right-hand end remains a north pole.C The lines become further apart and the right-hand end becomes a south pole.D The lines become further apart and the right-hand end remains a north pole.2An electric current can produce a heating effect and a magnetic effect.Which row shows the effect that a relay继电器uses and one application of a relay?左手定则3Anα-particle is positiveand it enters a uniformmagnetic field directed out ofthe page.In which direction is theα-particle deflected by thefield?A into the pageB out of pageC to the leftD to the right4The diagrams show different particlesmoving through a magnetic field.Proton is positive.只有2个选项。
chapter 20 哺乳纲
仅产于澳洲及其附近的某些岛屿上
鸭嘴兽
Tachyglossus aculeatus
short-beaked echidna
echidna: 针鼹
long-beaked echida
Zaglossus
后兽亚纲（有袋类） 腹部有育儿袋，胎 生而无真正的胎盘， 胎儿须在育儿袋中继 续发育。大脑半球仍 不发达，无胼胝体， 体温在33-35℃之间波 动。 约270多种，主要分布于澳洲及附近岛屿。袋鼠
• 皮肤肌发达，抖动皮肤、蜷缩身体。灵长类面部 皮肤肌发达（表情肌，人类尤为发达）。 ―口腔内物理性消化，咀嚼 肌附着于颧弓 ―腹直肌保留原始分节状态。
4 、食性和消化系统
消化道包括口腔、咽、食 道、胃、小肠（十二指 肠、空肠、回肠）、大 肠（盲肠、结肠、直 肠）、肛门。 消化腺有唾液腺、肝脏、 胰脏。
扁形动物门：变温动物。如：涡虫
线形动物门：变温动物。如：蛔虫
血吸虫
环节动物门：身体有许多相似的环状体节组成。用体表呼吸。靠 肌肉收缩和刚毛的配合来蠕动。变温动物。 如：蚯蚓 沙蚕 水蛭
续上表
软体动物门：身体柔软，不分节，体被外套膜，常分泌有贝壳。变温动 物如：河蚌 墨鱼 章鱼 珍珠贝
节肢动物门：身体由很多体节构成；体表有外骨骼；足和触角分节。变温 动物。如：昆虫纲（蝗虫 蜜蜂 蝴蝶）；蛛形纲（ 蜘蛛 ）；多足纲（蜈蚣 马陆）；甲壳纲：（虾 蟹）
（1）食虫目：
个体小，吻部尖细，牙齿结构原始，齿列 尖锐而分化不明显。如（剌）猬科。
剌猬
（2）翼手目 前肢特化翼，指骨特别延长，指骨、体侧、后肢 和尾之间具皮膜，适于飞翔，蝙蝠。
（3）灵长目
具眼眶骨，双眼前视，拇指能与其它四指相对， 多数具指甲。
Chapter 20 Consignment Agreement
• identifies the date on which the agreement was entered into
1.3 Preamble--- Recitals
• The sample contract then continues with Recitals that:
1.3 Preamble---Parties
“This Agreement is made on [date] between [name], [a/an] [individual or type of entity and nationality or place of formation] of [address] (the "Manufacturer"), and [name], [a/an] [individual or type of entity and nationality or place of formation] of [address] ("Consignee").” • identifies the parties to the agreement:
• Classification of clauses
1.1 Overview
A contract usually includes: • Title • Preamble （前言） • Body （正文） • Schedule （附录） • Attestation （结尾）
1.2 Title
Chapter 20
Consignment Agreement
Learning Objectives
chapter20The 1920s讲稿
The 1920s: An IntroductionSocial and Cultural Background:The turn of the 20th century witnessed tremendous changes in English social and spiritual life. Extremesof wealth and pverty became intlerably acute. Besides, the questioning of faith continued into the new century with intensity. The most imoportant developments in the period is the development of philosophy and psychology. Bergson’s notioin of time, Freud’s theory of psychoanalysis, Russell’s statements in “A Free Man’s Worship”, and Frazer’s Gold en Bough all had a great influence on the literature of this period.Features of Writers:Writers and sensitive minds began to take a fresh look at man and his life, and discovered substantive changes in the relationship between man and man, between man and nature, and between man and self.Representatives:Virginia Woolf, James JoyceCentury of “isms:ExpressionismDadaismSurrealismFuturismImagismStream of consciousnessThese “isms” explore different ways of expressing the REALITY of the world. Expressionism was a cultural movement originating in Germany at the start of the 20th-century as a reaction to positivism and other artistic movements such as naturalism and impressionism. It sought to express the meaning of "being alive" and emotional experience rather than physical reality. It is the tendency of an artist to distort reality for an emotional effect; it is a subjective art form. Expressionism is exhibited in many art forms, including: painting, literature, theatre, film, architecture and music. The term often implies emotional angst.Dada or Dadaism is a cultural movement that began in Zürich, Switzerland, during World War I and peaked from 1916 to 1922. The movement primarily involved visual arts, literature—poetry, art manifestoes, art theory—theatre, and graphic design, and concentrated its anti-war politics through a rejection of the prevailing standards in art through anti-art cultural works.Surrealism is a cultural movement that began in the early 1920s, and is best known for the visual artworks and writings of the group members.ModernismIt represents a new mode of perception, a major feature of which is dusjunctive irony. In the new centyr, God seemed to be gone, and life appeared to be fragmentary and chaotic. This immensely affected the concepts of selfhood and the world. All these accounted for the extraordinary amount of experimentation of the period: the newformal means to better express the new sense of realit, the reformulation of the notion of time, the new methods of character portrayal, the experiments with points of view, structure and style, and the use of such as the technique of the stream of consciousness and symbolism. The literature in this period seemed to be self-reflective. The attempt to cope with chaos and fragmentation led to inward transcendence, to the construction of a more perfect world, a literary cosmos, a self-imposed and self-contained sense of wholeness and harmony in art.Freud was an Austrian neurologist who founded the psychoanalytic school of psychology. Freud is best known for his theories of the unconscious mind and the defense mechanism of repression and for creating the clinical practice of psychoanalysis for treating psychopathology through dialogue between a patient and a psychoanalyst. Freud is also renowned for his redefinition of sexual desire as the primary motivational energy of human life, as well as his therapeutic techniques, including the use of free association, his theory of transference in the therapeutic relationship, and the interpretation of dreams as sources of insight into unconscious desires. He was also an early neurological researcher into cerebral palsy.While of unique historical interest, many of Freud's ideas have fallen out of favor or have been modified by Neo-Freudians and at the close of the 20th century, advances in the field of psychology began to show flaws in many of his theories. Freud's methods and ideas remain important in clinical psychodynamic approaches. In academia, his ideas continue to influence the humanities and some social sciences.。
Chapter20 S区金属
碱金属和碱土金属的化合物
①正常氧化物(O2-)： 正常氧化物 ： ②过氧化物(O22-)： 过氧化物(O
1s 2 2s 2 2p 6
KK(σ 2s ) (σ
③超氧化物(O2-) 超氧化物(O
2
*
2s
) (σ 2p ) (π 2p ) (π
2 2 4
受潮时强烈水解
LiAlH 4 + 4H 2 O LiOH + Al(OH)3 + 4H 2 →
四. 重要盐类 卤化物、硝酸盐、硫酸盐、碳酸盐。 卤化物、硝酸盐、硫酸盐、碳酸盐。 晶体类型： 晶体类型： 绝大多数是离子晶体， 绝大多数是离子晶体，但碱土金属卤化物有一 定的共价性。 定的共价性。 例如： 极化力强， 已过渡为共价化合物。 例如：Be2+极化力强， BeCl2已过渡为共价化合物。 1.熔点 熔点 BeCl2 熔点/ 熔点 ℃ 415 MgCl2 CaCl2 SrCl2 BaCl2 714 775 874 962
电 离 金 属 性 、 还 原 性 增 强 原 子 半 径 增 大
IA Li Na K Rb Cs
子 金属性、 金属性、 离 、
IIA Be Mg Ca Sr Ba
：
的
性
能 、 电 负 性 减 小
性 性
2020-2
碱金属和碱土金属的单质
一.单质的物理性质、化学性质及用途 单质的物理性质、
Li
Na
K
3.热还原法 热还原法
1473k
K2CO3 + 2C
真空
2K↑+ 3CO
1273~1423k
2KF + CaC2 KCl + Na 2RbCl + Ca 2CsAlO2 + Mg
有机化学——Chapter20羧酸
20.1 命名（Naming Carboxylic Acids）
COOH Br
3－溴丁酸
COOH CH3
3－甲基－2－丁烯酸
COOH OH
3－羟基丁酸
含有碳环的羧酸，则是将环作为取代基命名。例如：
COOH
1
6
2
5 4 3 Br
COOH
1
5
2
43
3-Bromocyclohexanecarboxylic acid 3－溴环己烷甲酸
20.4 取代基对羧酸酸性的影响
20.4 取代基对羧酸酸性的影响 诱导效应随距离的增大而减弱，对酸性的影响也越小。
20.5 取代基对取代苯甲酸酸性的影响（Substituent Effects in Substituted Benzoic Acids）
20.5 取代基对取代苯甲酸酸性的影响
取代基对于芳香羧酸不仅存在诱导效应的影响，同时还存在共轭效应的
KMnO4 CH3(CH2)7CH CH(CH2)7COOH H3O+
Oleic acid
CH3(CH2)7COOH + HOOC(CH2)7COOH
Nonanoic acid
Nonanedioic acid
20.6 羧酸的制法（Preparation of Carboxylic Acids）
Oxidation of a primary alcohol or an aldehyde yields a carboxylic acid (Section 17.8 and 19.3). Primary alcohols are often oxidized with CrO3 in aqueous acid, and aldehydes are oxidized with either acidic CrO3 or basic silver oxide (Tollens’ reagent).
Chapter 20 钙通道阻滞药 Calcium channel blockers
L型钙通道由1、 2、 、和 等多个亚基 所组成，其中1构成通道本身
钙通道1亚单位的分子结构
I II III DHP 5 6 IV
BTZ
细胞膜 PAA
地尔硫卓类（BTZ）结合位点 二氢吡啶类药物（DHP）结合位点 苯烷胺类药物（PAA）结合位点
钙通道三种状态：激活态、失活态、静息态
(3) 保护心肌缺血
心肌缺血缺氧胞内Ca2+激活磷脂酶、 蛋白酶、ATP酶等心肌细胞坏死
Ca2+拮抗药保护机制： 负性肌力、频率：→心肌耗02↓ 血管扩张→后负荷↓→耗02↓ 减少细胞内钙量→ 避免细胞坏死 • 但有资料不支持，提出有↑心梗的危险
2. 对血管的舒张作用
Ca2+内流－细胞内 Ca2+↑→钙调蛋白 →肌凝蛋白轻链 激酶（ MLCK ）激活 — 肌凝蛋白轻链磷酸化（ MLCP ） →平滑肌收缩 主要舒张动脉，对静脉影响小（一般不增加静脉容量）
Adverse reactions
一般不良反应：面红，头痛，恶心，水肿，便秘 严重不良反应：
等，扩血管所致。 1）体位性低血压，扩血管所致 2）心脏抑制：房室传导阻滞，心动过缓，负 性肌力--加重心衰 3）硝苯地平：扩血管—反射性心率↑—诱发 心绞痛
Contraindications
维拉帕米、地尔硫卓：禁用于严重心衰、病窦
钙拮抗药物的治疗应用比较表
疾病 维拉帕米 心绞痛 稳定型 ＋＋＋ 变异型 ＋＋ 不稳定型 ＋＋＋ 心律失常 阵发性室上速 ＋＋＋ 心房颤动、扑动 ＋＋ 高血压 ＋＋ 雷诺病 ＋＋ 脑血管痉挛(出血后)— 硝苯地平 ＋＋ ＋＋＋ ＋＋ — — ＋＋＋ ＋＋ ＋ 地尔硫卓 ＋＋＋ ＋＋ ＋＋＋ ＋＋ ＋＋ ＋ ＋ —
人民大2023张道真英语语法(第三版)(精华版)课件Chapter 20
3.2 用法 (1）be + 形容词+介词短语： 在“be+形容词”后常可跟介词短语作状语，多以人为主语，也可以事物 为主语：I'm sorry for forgetting the tickets. (2）某些动词后常跟的介词短语： 某些动词后常跟一定的介词引起状语： The police accused him of murder. (3）与介词同形的副词作状语： 与介词同形的副词几乎都可以用作状语： Stars glittered above.
first of all for better or for worse
every now and then
六、状语从句
6.1 时间状语从句(adverbial clauses of time) (1）引导词： 常用可以连接时间状语从句的词或短语结构： 连词: after、before、when、while、as、as soon as、since、till、until、 whenever 等； 短语: by the time (that)、every time (that)、the moment、the minute、the second、the instant 等; 副词：immediately、directly 等； 特殊结构：no sooner...than、hardly...when、scarcely...when 等。 It was a long time before I got to sleep again.
4.2 现在分词（短语）作状语
(3）分词有时和谓语动词关系密切，常没有逗号把它们分开： She went swimming every day. (4）有些现在分词和连词一起作状语（也可说是一种缩短了的从句): I have tried to keep your advice in mind when (I was) writing the book. (5）现在分词还可用作句子状语： Judging from what you say, he ought to succeed.
电气工程与自动化专业英语(第2版)Chapter20电子课件
Chapter 20 电力系统保护
[5]. For example, for B2, the pickup current for each phase should be low enough that tripping occurs for any type fault of interest in its zone of protection.
风箱
24. angular velocity 角速度
25. damping n
阻尼
26. braking magnet 制动磁铁
Chapter 20 电力系统保护
26. opposing torque 反向转矩 39. phase-phase short 相间短路
27. equilibrium n
Chapter 20 电力系统保护
➢ 章节20.4介绍了距离保护工作原理，并举例说明。 ➢ 章节20.5和20.6介绍了发电机差动保护的工作原理，和比例
型差动保护继电器的工作原理。 ➢ 章节20.7介绍了电力系统微机保护内容及其优点。
2.文中涉及的理论知识参考《电力系统继电保护原理》 中对应部分。
平衡
40. balanced-beam
平衡杆
28. spiral spring
螺旋形弹簧 41. restraining winding 制动线圈
29. tension n
张力
42. cancel out
使平衡(抵消)
30. directional relay 方向继电器 43. autotransformer n
化学基础英文20糖类化合物_carbohydrates
20-1. Glucose
Carbohydrates have been given non-systematic names, although the suffix ose is generally used. The most common carbohydrate is glucose (C6H12O6). Applying the terms defined above, glucose is a monosaccharide, an aldohexose (note that the function and size classifications are combined in one word) and a reducing sugar. The general structure of glucose and many other aldohexoses was established by simple chemical reactions. The following diagram illustrates the kind of evidence considered, although some of the reagents shown here are different from those used by the original scientists.
The five oxygens remaining in glucose after the aldehyde was accounted for were thought to be in hydroxyl groups, since a penta-acetate derivative could be made. These hydroxyl groups were assigned, one each, to the last five carbon atoms, because geminal hydroxyl groups are normally unstable relative to the carbonyl compound formed by loss of water.
外研社英国文学史及选读_第二版__第一册教学课件Chapter 20 John Bunyan
Life and Works
Selections
Notes
For Study and Discussion
Chapter 20 John Bunyan
Life and Works John Bunyan (1628–1688)
a poor, uneducated tinker who inherited nothing from Renaissance, but from the reformation received the spiritual independence which had caused the English Bourgeois Revolution, a Puritan struggle for liberty
Content
Part V The 17th Century: Revolution, Restoration and New Poetic Expression
Chapter 19 Andrew Marvell Chapter 20 John Bunyan
Part 1
Chapter 20 John Bunyan
Chapter 20 John Bห้องสมุดไป่ตู้nyan
Selections
The Pilgrim’s Progress
Outline “As I walked through the wilderness of this world, I lighted on a certain place
where was a den (Bedford jail), and I laid me down in that place to sleep; and, as I slept, I dreamed a dream.” So the story begins. He sees a man called Christian setting out with a book in his hand and a great load on his back from the City of Destruction. Christian has two objects—to get rid of his burden, which holds the sins and fears of his life, and to make his way to the Holy City. At the outset Evangelist finds him weeping, because he does not know where to go, and points him to a wicket-gate on a hill far away. As Christian goes forward his neighbours, friends, wife and children call to him to come back; but he puts his
会计学：企业决策的基础
20 COST-VOLUME-PROFIT ANALYSISChapter SummaryThe relationship between costs and revenue and the level of business activity is the foundation of profit planning. We begin our presentation of cost-volume-profit analysis with an introduction to cost behavior relationships. Fixed, variable and semivariable cost functions are illustrated graphically and numerically. The distinction between the behavior of total and unit costs is explained and graphically illustrated as well.With the various cost behavior patterns established, the chapter turns to the development of the basic CVP model. This analysis is initially presented graphically. Following discussion of the contribution margin concept the same results are established numerically. The model is solved for target levels of operating income and the margin of safety. A number of comparative static experiments illustrate the usefulness of the CVP model in a realistic planning situation. This example is developed from the point of view of managers of several different functional areas.The chapter concludes with an examination of the significance of sales mix and the high-low method of estimating fixed and variable components of mixed costs. Learning Objectives1.Explain how fixed, variable, and semivariable costs respond to changes in the volumeof business activity.2.Explain how economies of scale can reduce unit costs.3.Prepare a cost-volume-profit graph.pute contribution margin and explain its usefulness.5.Determine the sales volume required to earn a desired level of operating income.e the contribution margin ratio to estimate the change in operating income causedby a change in sales volume.e CVP relationships to evaluate a new marketing strategy.e CVP when a company sells multiple products.9.Determine semivariable cost elements.Brief topical outlineA Cost-volume relationships1Fixed costs (and fixed expenses)2Variable costs (and variable expenses)3Semivariable costs (and semivariable expenses) - see Case in Point(page 883)4 Cost-volume relationships: a graphic analysis5The behavior of per-unit costs - see Your Turn (page 886)6Economies of scale - see Case in Point (page 886)7Additional cost behavior patternsB Cost behavior and operating income1Cost-volume-profit analysis: an illustration2 Preparing and using a cost-volume-profit graph3Contribution margin: a key relationshipa Contribution margin ratio4How many units must we sell?5How many dollars in sales must we generate?6What is our margin of safety?7What change in operating income do we anticipate?8Business applications of CVPa Director of advertisingb Plant manager - see Your Turn (page 894)c Vice president of sales9Additional considerations in CVP10CVP analysis when a company sells many productsa Improving the "quality" of the sales mix11Determining semivariable cost elements: the high-low method12Assumptions underlying cost-volume-profit relationships13Summary of basic cost-volume-profit relationships – see Ethics, Fraud & Corporate Governance (page 898)C Concluding remarksTopical coverage and suggested assignmentComments and observationsTeaching objectives for Chapter 20In this chapter, we explain the patterns of cost behavior and cost-volume-profit relationships. In discussing cost behavior patterns and cost-volume-profit analysis, our teaching objectives are to:1Explain the importance of understanding cost-volume-profit relationships in planning and controlling business operations.2Define and provide examples of fixed costs, variable costs, and semivariable costs.3Contrast the behavior of a cost expressed on per-unit basis with that of the total cost.4Explain that cost behavior patterns (and cost-volume-profit analysis) serve only as useful approximations. (As part of this discussion, explore other cost behaviorpatterns and introduce the concept of the relevant volume range.)5 Illustrate the preparation of a break-even graph, and explain its usefulness.6Define contribution margin, contribution margin ratio,and contribution margin per unit. (Stress that these concepts form the cornerstone of cost-volume-profitanalysis, and also will be used extensively in later chapters.)7Show how contribution margin ratio and/or contribution margin per unit are used to determine the sales volume necessary to earn a specified level of operating income.8Illustrate the importance of sales mix and the relative contribution margin ratios of different products.9Illustrate and explain the high-low method of determining the fixed and variable components of a semivariable cost.10Review the assumptions underlying cost-volume-profit analysis.11Review the summary of basic cost-volume-profit relationships.General commentsWe find that the challenge in successfully presenting cost-volume-profit analysis is to get students to understand the significance of contribution margin, rather than to commit numerous formulas to memory. Memorizing formulas serves little purpose beyond the next exam; an understanding of the concept of contribution margin, however, can serve students well through a lifetime of managerial and personal financial decisions.Contribution margin is merely that portion of revenue that "contributes" to fixed costs and (after covering the fixed costs) to operating income. In short, all revenue except for the contribution margin is consumed by the variable costs relating to the revenue. Once students grasp the fact that only the contribution margin "contributes" to covering fixed costs and to providing a profit, most of the formulas presented in this chapter will "fall into place."We recommend that in approaching any cost-volume-profit problem (homework assignment or exam question), students jot down in the margin of the paper the contribution margin ratio and contribution margin per unit. One of these measurements is usually the key to solving the problem.Supplemental ExercisesGroup ExerciseSuppose a company faces two technologies for manufacturing its single product. The first requires significantly higher fixed costs but much smaller unit variable costs than does the second. Prepare a cost-volume-profit graph for each of the technologies. Using the graphs, discuss the economic circumstances that would lead to a choice of one technology over the other.Internet ExerciseResearch the Dell Computer website at /and the Hewlett Packard website at / to see how these corporations differ in their approach to manufacturing and selling personal computers.10-MINUTE QUIZ A SECTIONInformation regarding a product manufactured and sold by Schiffman is shown below:Maximum capacity with existing facilities 4,000 unitsTotal fixed costs per month ......................................................................... $50,000Variable cost per unit ................................................................................... $42.00Sales price per unit ....................................................................................... $56.001Refer to the above data. The contribution margin ratio for this product is:a20%.c30%.b25%.d40%.2Refer to the above data. The number of units Schiffman must sell to break even is: (rounded)a3,927.c4,823.b3572. d5,140.3Refer to the above data. The dollar sales volume necessary to produce monthly operating income of $12,000 before taxes is:a$188,000.c$288,000.b$186,000.d$248,000.Use the following data for questions 4 and 5.The monthly high and low levels of units and total manufacturing overhead for RatnereCompany are shown below:ManufacturingUnits Overhead Highest observed level .................................................... 117,000 $306,000Lowest observed level .................................................... 81,000 234,0004Refer to the above data. The cost formula for Ratnere’s monthly overhead cost can be expressed as:a$2.65 average cost per unit.b$1.75 average cost per unit.c$24,000 fixed cost plus $1.00 per unit.d$72,000 fixed cost + $2.00 per unit.5Refer to the above data.In a month in which 30,000 equivalent full units are produced, Ratnere’s manufacturing overhead should be approximately:a $52,500.c$ 132,000.b$79,500.d$ 90,500.10-MINUTE QUIZ B SECTION1Management predicts total sales for June to be $3,000,000, yielding a margin of safety of $1,000,000 and a contribution margin ratio of 25%. Which of thefollowing amounts is not consistent with this information?a Fixed costs, $500,000.b Variable costs, $750,000.c Operating income, $250,000.d Break-even sales volume, $2,000,000.Use the following data for questions 2 through 4.The recent high and low levels of hours operated and monthly repair cost for heavy equipment for Universal Mfg. are shown below:Hours Operated Repair Cost Highest observed level 24,000 $7,450Lowest observed level .................................................... 21,500 6,7002Refer to the above data. Using the high-low method, compute the variable element of repair cost per hour of operation for Universal’s equipment:a $750c$0.30.b$3.33.d$0.34.3Refer to the above data. Using the high-low method, compute the fixed element of Universal’s monthly repair cost:a $150.c$6,300.b$250.d$6,450.4Refer to the above data.The total estimated repair cost for a month in which Universal operates equipment for 19,000 hours is:a$5,950.c$6,450.b$6,300.d$5,700.5Perkins Corporation manufactures two products; data are shown below:Contribution RelativeMargin Ratio Sales Mix Product A ........................................................................ 40% 40%Product B......................................................................... 30% 60%If Perkins’ monthly fixed costs average $425,000, what is its break-even pointexpressed in sales dollars?a$1,320,000.c$1,250,000.b$1,400,000.d$990,000.CHAPTER 20 NAME _____________________#10-MINUTE QUIZ C SECTIONPaulsen Company sells only one product. The regular selling price is $50. Variable costs are 70% of this selling price, and fixed costs are $7,500 per month.Management decides to increase the selling price from $50 to $55 per unit. Assume that the cost of the product and the fixed operating expenses are not changed by this pricing decision. 1Refer to the above data. At the original selling price of $50 per unit, what is the contribution margin ratio?2Refer to the above data. At the original selling price of $50 per unit, how many units must Paulsen sell to break even?3Refer to the above data. At the original selling price of $50 per unit, what dollar volume of sales per month is required for Paulsen to earn a monthly operating income of $5,000?4Refer to the above data.At the increased selling price of $55 per unit, what is the contribution margin ratio?5Refer to the above data. At the increased selling price of $55 per unit, what dollar volume of sales per month is required to break-even?CHAPTER 20 NAME #10-MINUTE QUIZ D SECTIONRhinefold brews reduced calorie beer and regular beer. Sales of its reduced calorie beer represent 25% of the company’s total revenue. Sales of regular beer represent the remaining 75%. Reduced calorie beer has a contribution margin ratio of 80%, whereas the contribution margin ratio of regular beer is only 60%. Rhinefold’s monthly fixed costs average $609,500. 1What is the company’s monthly break-even point expressed in sales dollars? $__________2What monthly sales level must be achieved for Rhinefold to earn a monthly operating income of $350,000? $__________3If Rhinefold generates $1,400,000 in monthly sales, it will earn a monthly operating income of $__________.4Assume Rhine fold’s margin of safety was $300,000 in May. What was the company’s operating income in May? $__________.5If Rhinefold’s monthly fixed costs increase by $8,500, what level of monthly sales revenue will be required to break-even? $__________.SOLUTIONS TO CHAPTER 20 10-MINUTE QUIZZESQUIZ A QUIZ B1B1 B2B2 C3D3 B4D4 A5C5 CLearning Learning Objectives: 1, 4, 5, 6, 8, 9 Objectives: 4, 5, 6QUIZ C1Sales price (100%) minus variable costs (70%) = 30%2Sales volume (units) = fixed costs / contribution margin$7,500 / ($50 x 30%) = 500 units3fixed costs + operating incomeSales volume (dollars) = ___________________________contribution margin ratio$7,500 + $5,000= ______________ = $41,66730%4$55 sales price - $35 variable cost per unit ($50 x 70%)___________________________________________________ = 36.4%$55 sales price5Sales volume (dollars) = fixed costs / contribution margin ratio= $7,500 / 30% = $25,000Learning Objective: 7QUIZ D1$609,500/[(75% x 60%) + (25% x 80%)] = $937,6922($609,500 + $350,000)/[75% x 60%) + (25% x 80%)] = $1,476,154 3$1,400,000 x [(75% x 60%) + $1,400,000 (25% x 80%)] = $910,000; Thus, operating income = $910,000 - $609,500 = $300,5004$300,000 x [(75% x 60%) + (25% x 80%)] = $195,0005($609,500 + $8,500)/[(75% x 60%) + (25% x 80%)] = $950,769 Learning Objective: 4, 5, 6, 8Chapter 20 - Cost-Volume-Profit AnalysisAssignment Guide to Chapter 20Financial and Managerial Accounting, 17/e 20-11 Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.。
陈超-chapter20
资金提供者如何影响会计？
一个国家的会计体系反映了每个选区作为 资金提供者的相对重要性。
英美会计体系以个人投资者为导向。 瑞士和德国聚焦于向银行提供信息资料。
Copyright © 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 20-6
发展水平如何影响会计？
与发展中国家相比，发达国家拥有更复杂的会计 体系。
更大型、复杂的公司制造会计挑战。 资金提供者需要详细报告。
许多发展中国家的会计体系是继承自其以前的殖 民国家。
缺少受过培训的会计师。
Copyright © 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 20-8
ቤተ መጻሕፍቲ ባይዱ
什么是莱萨德和洛朗热模型？
控制过程中所用汇率的组合方案
Copyright © 2017 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. 20-15
为什么国际会计准则如此重要？
伴随近年来跨国融资和跨国投资的迅速增长,对 跨国财务报告的需求也在增长。
Chapter 20 - 不平衡潮流(unbanlanced load flow)
第二十章不平衡潮流分析(UNBALANCED LOAD FLOW ANALYSIS) (2)20.1不平衡潮流分析（Unbalanced Load Flow Analysis） (2)20.2不平衡潮流工具条(Unbalanced Load Flow Toolbar) (4)20.3分析案例编辑器(Study Case Editor) (7)20.3.1案例编辑器（Study Case Editor） (7)20.3.2信息页(Info Page) (8)20.3.3负荷页(Loading Page) (12)20.3.4调整页(Adjustment Page) (14)20.3.5报警页(Alert Page) (17)20.3.6Adv报警页(Adv Alert Page) (21)20.4显示选项(Display Options) (24)20.4.1结果页（Results Page） (24)20.4.2交流页(AC Page) (30)20.4.3交流—直流页（AC-DC Page） (32)20.5计算方法(Calculation Method) (35)20.5.1计算方法（Calculation Method） (35)20.5.2配电板系统（Panel System） (42)20.5.3需求数据(Required Data) (43)20.6输出报告(Output Reports) (48)20.6.1输出报告(Output Reports) (48)20.6.2报警页(Alert View) (53)第二十章不平衡潮流分析(Unbalanced Load Flow Analysis)20.1不平衡潮流分析（Unbalanced Load Flow Analysis）许多配电系统应用软件需要一个有效率的功率潮流解决办法。
象这样一个功率潮流解决方法必须可以详细的模拟一个特殊的配电系统。
电子课件 [数学物理方法与仿真(第3版)][杨华军][电子教案(PPT版本)]chapter20
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x)
(20.3.5)
Z
v x
Zv
(x)
Z v 1 ( x)
(20.3.6)
从(20.3.5)和(20.3.6)消去Z 或消去 Z 可得
Zv1
(
x)
Zv
1
(
x)
2Z
v
(x)
Zv 1 ( x)
Zv 1 ( x)
2v x
Zv
(x)
即为从 Z v1 (x) 和 Z v (x) 推算 Zv1(x) 的递推公式.
上式也可以写成为
Zv1
(
x)
Zv1
(
x)
2
v x
Zv
(
x)
Zv1(x) Zv1(x) 2Z (x)
（20.3.7） （20.3.8）
任一满足一组递推关系的函数 Z v (x) 统称为柱函数．
例 20.3.1 证明柱函数满足贝塞尔方程
【证明】 以满足 （20.3.7）和 （20.3.8）
这一组递推公式来进行证明：
) n ]
N (x) 的级数表示为
N
(x)
2 [
π
ln
x 2
]J
n
(
x)
1 π
n1 k 0
(n
k 1)! ( x )m2k k! 2
1 (1)k {(k) (m k)}( x )m2k
π k0 k !(m k)!
2
20.2.3 第三类贝塞尔函数
第三类贝塞尔函数（又称为汉克尔（Hankel）函
即
(
x(m) 1
)2
(
x(m) 2
)2
(
x(m) n
)2
0