个人独资企业综合税率控制在4.6%左右合理解决税负压力的问题
Accruals Quality and Internal Control
THE ACCOUNTING REVIEWV ol.82,No.52007pp.1141–1170Accruals Quality and Internal Controlover Financial ReportingJeffrey T.DoyleUtah State UniversityWeili GeUniversity of WashingtonSarah McVayUniversity of UtahABSTRACT:We examine the relation between accruals quality and internal controlsusing705firms that disclosed at least one material weakness from August2002toNovember2005andfind that weaknesses are generally associated with poorly esti-mated accruals that are not realized as cashflows.Further,wefind that this relationbetween weak internal controls and lower accruals quality is driven by weakness dis-closures that relate to overall company-level controls,which may be more difficult to‘‘audit around.’’Wefind no such relation for more auditable,account-specific weak-nesses.Wefind similar results using four additional measures of accruals quality:dis-cretionary accruals,average accruals quality,historical accounting restatements,andearnings persistence.Our results are robust to the inclusion offirm characteristics thatproxy for difficulty in accrual estimation,known determinants of material weaknesses,and corrections for self-selection bias.Keywords:earnings quality;accruals quality;internal control;material weaknesses.Data Availability:All data used in the paper are available from publicly available sourcesnoted in the text;the data on internal control weaknesses are avail-able in machine-readable form from the authors upon request.I.INTRODUCTIONI n this paper we examine the relation between accruals quality and the internal controlenvironment of thefirm.By definition,when there is a material weakness in internal control,there is‘‘more than a remote likelihood that a material misstatement of theWe thank two anonymous reviewers,Dan Cohen,Patty Dechow,Dan Dhaliwal(the editor),Ilia Dichev,Kalin Kolev,Russ Lundholm,Matt Magilke,Zoe-V onna Palmrose,Christine Petrovits,Cathy Shakespeare,Tom Smith, and Suraj Srinivasan for their helpful comments and suggestions.This paper has also benefited from comments received at the20054-School Conference at Columbia University,the2005AAA Midwest Regional Meeting,the 2006AAA FARS Midyear Meeting,the2006Accounting and Finance Association of Australia and New Zealand Annual Meeting,the2006International Symposium on Audit Research Conference,and the University of Michigan. Editor’s note:This paper was accepted by Dan Dhaliwal.Submitted August2005Accepted January200711411142Doyle,Ge,and McVayAccruals Quality and Internal Control over Financial Reporting 1143The Accounting Review,October 2007Although there are several plausible explanations for the weaker results using the Section 404disclosures,one obvious difference between Sections 302and 404is the increased level of scrutiny under Section 404,which requires an audit opinion on the internal controls by the external auditors.It is possible that external auditors applied a lower effective threshold for Section 404compared to management’s threshold under Section 302and therefore identified a greater number of material weaknesses that lacked real financial reporting con-sequences.We discuss these results and other possible explanations later in Section IV .Our paper makes two primary contributions.First,we extend the literature on earnings/accruals quality.Conceptually,it makes sense that a good internal control system is the foundation for high-quality financial reporting,since strong internal controls likely curtail both procedural and estimation errors,as well as earnings management.Our findings present empirical evidence to support this fundamental link between internal controls and accruals quality.In addition,our paper extends this basic research question by (1)examining the types of material weaknesses (company-level versus account-specific),(2)distinguishing between the Section 302versus 404reporting regimes,(3)using a cross-section of five earnings/accruals quality measures,and (4)controlling for self-selection bias through the use of both a Heckman (1979)two-stage process and a propensity score matching approach (LaLonde 1986).Second,our paper provides empirical evidence on the effectiveness of Sections 302and 404of Sarbanes-Oxley.These sections have been among the most cumbersome of the new legislation,with many critics alleging that the costs of compliance far exceed any benefits.We find that the most informative material weakness disclosures (i.e.,those that are associated with real economic events such as lower accruals quality)are those that relate to more serious,company-level problems for both Sections 302and 404.Fur-thermore,the company-level disclosures made under Section 302seem to be more strongly related to lower accruals quality than the company-wide disclosures under Section 404.The disclosures of material weaknesses that report less serious,account-specific problems under both Sections 302and 404do not appear to be effective in our tests at identifying firms with lower financial reporting quality.Since the implementation of Sections 302and 404of Sarbanes-Oxley is fairly new,there are a number of concurrent papers in this area.Our findings are generally consistent with and complementary to these other papers.First,our main finding—that material weak-nesses are associated with lower accruals quality—is consistent with several other papers that examine this relation employing varying time periods,accruals quality proxies,and types of deficiencies (Ashbaugh-Skaife et al.2006;Bedard 2006;Chan et al.2005;Hogan and Wilkins 2005).2Second,our finding that the more auditable account-specific weak-nesses are not associated with lower accruals quality is complementary to Hogan and Wilkins (2006)who find that audit fees are abnormally high for firms with an internal control deficiency in the year preceding the deficiency disclosure,indicating that auditors are able to reduce the impact of poor controls through substantive testing.Finally,our conclusion that it is the internal control problem that is the root cause of the lower accruals quality is supported by Ashbaugh-Skaife et al.(2006)and Bedard (2006)who find that accruals quality improves in the year following the reported internal control problem for 2This finding also complements and motivates recent studies that examine market reactions to these disclosures as well as differences in the implied cost of capital for firms with weak internal controls (e.g.,Beneish et al.2006;DeFranco et al.2005;Hammersley et al.2008;Ogneva et al.2007).1144Doyle,Ge,and McVay The Accounting Review,October 2007firms that appear to have remediated their deficiencies.3In sum,the papers in this area jointly present a fairly cohesive picture of how internal controls affect accruals quality.The paper proceeds as follows.The next section motivates our hypotheses,and Section III describes our sample selection and variable definitions.Section IV presents our main results,and Section V describes our robustness tests.A summary and concluding remarks are offered in the final section.II.HYPOTHESESInternal control over financial reporting is defined as ‘‘a process ...to provide reason-able assurance regarding the reliability of financial reporting’’(PCAOB 2004)(emphasis added).By definition,good internal control is supposed to result in more reliable financial information.Internal controls aim to prevent and/or detect errors or fraud that could result in a misstatement of the financial statements.However,there is limited empirical evidence in the existing literature regarding the relation between the quality of internal control and the quality of accounting information.4A major reason is lack of data on internal control;in general,it is difficult to directly observe or verify internal control quality (Kinney 2000).Our sample is generated from the disclosures of material weaknesses in internal controls that first appeared as a result of Section 302of Sarbanes-Oxley,which requires that officers certify the financial statements,including the effectiveness of the internal control over financial reporting,and any material changes in internal control.Material weaknesses have also been disclosed in conjunction with Section 404requirements,which became effective for accelerated filers for fiscal years ending after November 15,2004.5Section 404requires that management issue a report on internal control over financial reporting,and that auditors attest to their findings.The unaudited internal control disclosures under Section 302are meant to be a transition to the full ‘‘attestation’’regime under Section 404,with Section 404becoming the ongoing internal control reporting mechanism.However,as the date for non-accelerated filers to comply with Section 404has been extended several times (most recently to December 15,2008for full attestation),internal control disclosures continue to be reported under Section 302for these smaller companies.Regardless of the origin of the material weakness disclosure,all else equal,we expect these disclosures to be informative about the quality of firms’accruals.3Altamuro and Beatty (2006)examine the impact of the FDICIA-mandated internal control reforms within the banking industry and find that these reforms led to improvements in earnings quality for banks affected by the regulation relative to unaffected banks during the same period.Their findings are also consistent with poorer internal control resulting in lower earnings quality.4In related work,Krishnan (2005)finds that internal control problems are negatively associated with the quality of the audit committee.To the extent that audit committee quality and internal control quality are positively associated,this finding supports our hypothesis.As noted in the introduction,there are several concurrent works examining earnings quality and internal control problems (e.g.,Ashbaugh-Skaife et al.2006;Hogan and Wilkins 2005).5Section 302of the Sarbanes-Oxley Act became effective for fiscal years ending after August 29,2002for all SEC registrants.Section 404became effective for fiscal years ending after November 15,2004for accelerated filers,a classification that generally includes public firms with a market capitalization of at least $75million (the due date was extended an additional 45days for accelerated filers with a market capitalization of less than $700million in November 2004).For non-accelerated filers,Section 404will be effective for years ending on or after December 15,2007for management assessment of the effectiveness of internal control and December 15,2008for the auditor’s attestation report.Since the reporting requirements differ on important dimensions that are likely correlated with accruals quality,we conduct sensitivity analyses that differentiate between Section 302and 404disclosures.These alternative results are discussed in Section IV .Accruals Quality and Internal Control over Financial Reporting1145 Prior research on earnings quality is generally related to accruals quality(Dechow and Schrand2004),and that is also the focus in this paper.Accruals can be of poor quality for two basic reasons:(1)management could intentionally bias accruals through earnings man-agement and(2)unintentional errors in accrual estimation could occur because it is difficult to predict an uncertain future,or simply because there are insufficient controls in place to detect errors.Both of these roles have been investigated in the existing literature.With respect to earnings management,managers have been shown to use‘‘discretionary accruals’’to manage earnings in various settings,such as prior to equity offerings(e.g.,Rangan1998; Teoh et al.1998).As for unintentional errors,Dechow and Dichev(2002)point out that the quality of accruals and earnings are not limited to managerial opportunism,but are also related to the inherent difficulty in estimating accruals forfirms with certain characteristics (e.g.,longer operating cycles).They measure the quality of accruals by the extent to which the accruals map into cashflows.In general,theyfind that the quality of accruals is poorer forfirms with certain characteristics,such as a high proportion of losses,more volatile sales and cashflows,lower total assets,and longer operating cycles.We expect that weaknesses in internal control will result in lower accruals quality because,by definition,they have the potential to allow errors in accrual estimation to occur and impact the reportedfinancial statements.These potential errors include both intentional (earnings management)and unintentional(poor estimation ability)errors.For a company with weak controls,intentionally biased‘‘discretionary’’accruals could be greater by failing to limit management’s ability to manage earnings(e.g.,by segregating duties).Uninten-tional errors could be higher if weak controls result in more estimation errors for difficult to estimate accruals(e.g.,by failing to ensure that qualified personnel are calculating es-timates)and allow more procedural errors(e.g.,by failing to have appropriate reconcilia-tions and reviews in place).As an example,Cardiodynamic International disclosed a ma-terial weakness related to the frequency of their analysis of the inventory obsolescence provision.This material weakness most likely resulted in estimation errors related to its inventory accounts,which may have been intentional to allow the understatement of ex-penses.These estimation errors,caused by the material weakness in internal control,likely resulted in lower overall accruals quality for Cardiodynamic.This leads to ourfirst hypothesis:H1:Material weaknesses in internal control are negatively associated with accruals quality.Ourfirst hypothesis is based on the notion that good internal control overfinancial reporting is an effective internal monitoring device and results in higher qualityfinan-cial reporting.However,the hypothesis does not consider external monitors.It is possible that auditors increase substantive testing when encountering weak internal controls.In other words,internal controls and substantive testing could be substitutes in producing high-quality accruals(e.g.,Wright and Wright1996).Our next hypothesis,therefore,is related to the‘‘auditability’’or potential severity of the internal control weaknesses.While a material weakness is the most severe type of internal control deficiency,within the material weakness classification the severity of internal control problems varies sub-stantially.Moody’s(the bond-rating company)proposes that material weaknesses fall into one of two categories.Account-specific material weaknesses relate to controls over specific account balances or transaction-level processes.Moody’s suggests that these types of ma-terial weaknesses are‘‘auditable,’’and thus do not represent as serious a concern regarding the reliability of thefinancial pany-level material weaknesses,however,The Accounting Review,October20071146Doyle,Ge,and McVay The Accounting Review,October 2007relate to more fundamental problems such as the control environment or the overall financial reporting process,which auditors may not be able to ‘‘audit around’’effectively.Moody’s suggests that company-level material weaknesses call into question not only management’s ability to prepare accurate financial reports,but also its ability to control the business (Doss and Jonas 2004).6The disclosure by Nitches,Inc.,illustrates a typical ‘‘company-level’’material weakness:In October 2004,our management concluded that there were certain material weak-nesses in our internal controls and procedures.The material weaknesses noted related to segregation of duties in the payroll process and in the monthly closing process;inadequate review and approval of management-level adjustments and entries.We have discussed these material weaknesses with our auditors,Moss Adams,LLP,who have recommended taking steps to alleviate the inadequate segregation of duties within these areas.This internal control problem could feasibly affect accruals quality.The lack of proper checks and balances might result in procedural errors,while inadequate review of mana-gerial adjustments might facilitate earnings management.Thus,we expect Nitches to exhibit poorer accruals quality than a similar firm (with respect to size,operating cycle,etc.)without a material weakness in internal control.A seemingly less severe ‘‘auditable’’ma-terial weakness was reported by I-Flow Corporation:As part of the annual audit process,a material weakness was identified in our controls related to the application of generally accepted accounting principles,specifically re-lated to the classification of the Company’s short-term investments,resulting in the Company reclassifying approximately $34million of cash and cash equivalents to short-term investments.It is not clear that this weakness would result in lower accruals quality.The distinction between company-level and account-specific material weaknesses is especially important for the more recent material weakness disclosures in our sample.These disclosures appear to be more conservative,and,per discussions with auditors,might be overly conservative.This leads to our second hypothesis:H2:Company-level material weaknesses have a stronger negative relation with accrualsquality than account-specific material weaknesses.III.DATA,SAMPLE SELECTION,AND V ARIABLE DEFINITIONSIdentifying and Classifying Firms with Material WeaknessesAs mentioned above,material weaknesses in internal control have only been widely disclosed in SEC filings since August 2002.To collect our test firms,we search 10-K Wizard (10-Ks,10-Qs,and 8-Ks;)using the keywords ‘‘mate-rial weakness’’and ‘‘material weaknesses’’from August 1,2002through October 31,2005.6It might seem that auditors should also be able to substantively test company-level weaknesses,however,the general nature of these weaknesses does not pinpoint where additional substantive testing should occur,while the account-specific weaknesses highlight a specific area where auditors can then focus more attention.Accruals Quality and Internal Control over Financial Reporting 1147The Accounting Review,October 2007We include only those firms that classify their internal control problem(s)as a material weakness,the most severe internal control deficiency.7We focus on material weaknesses for two reasons.First,it is the most severe type of deficiency in internal control and the most likely to affect accruals quality.Second,the disclosure of material weaknesses is effectively mandatory,while the disclosure of lesser ‘‘significant deficiencies’’is unambig-uously voluntary (see footnote 19).Focusing on the more mandatory disclosures helps avoid self-selection issues associated with voluntary disclosures.This procedure identifies 1,210firms that disclosed at least one material weakness from August 2002to November 2005,outlined in Table 1,Panel A.Of these firms,164are not covered by Compustat,and 79companies in our sample disclosed a material weakness related to lease accounting in 2005.These disclosures were responses to the views expressed by the Office of the Chief Accountant of the SEC in a February 7,2005letter to the AICPA.Due to the narrow,technical nature of this issue,we exclude these firms from our analysis (the inclusion of these firms leads to very similar results).If a parent and subsidiary both file with the SEC and report the same material weakness,then we include only the parent company and remove the subsidiary from our control firms if the subsidiary is covered by Compustat (17firms).We also exclude from our control sample the 100firms identified by Compliance Week ()as having a significant deficiency that does not reach the severity of a material weakness,in order to create a more powerful test between firms with clear internal control problems (firms reporting material weak-nesses)and those with no apparent internal control problems.Next,259(1,974)of our material weakness (control)sample firms have insufficient data to calculate our measure of accruals quality.We also eliminate three material weakness firms and 14control firms that were involved in a significant merger (greater than 50percent of sales)during the accruals quality estimation period,because the merger could result in mismatched current accruals and future cash flows (Hribar and Collins 2002).A significant merger is identified in Com-pustat footnote 1as ‘‘AB.’’These restrictions result in a sample of 705(3,280)material weakness (control)firms with non-missing accruals quality data and 645(2,943)mater-ial weakness (control)firms in our multivariate tests.8We summarize our sample selection process in Table 1,Panel A.We next classify firms as having either a company-level or account-specific material weakness in order to test the hypothesis that more severe,company-level weaknesses will be more negatively associated with accruals quality.We provide examples of each category in Appendix A.These classifications are mutually exclusive;if a firm has both company-level and account-specific weaknesses,then we code the firm as having a company-level material weakness.In some cases,it is straightforward to categorize a disclosure as company-level;for example,when ‘‘ineffective control environment’’or ‘‘management 7A material weakness is ‘‘a significant deficiency,or combination of significant deficiencies,that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected,’’as defined by the Public Company Accounting Oversight Board (PCAOB)under Auditing Standard No.2.A significant deficiency is defined as ‘‘a control deficiency,or combination of control deficien-cies,that adversely affects the company’s ability to initiate,authorize,record,process,or report external financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the company’s annual or interim financial statements that is more than incon-sequential will not be prevented or detected’’(PCAOB 2004,para.9).8Of the 645material weakness firms in our final sample,eight were disclosed in 2002,55in 2003,207in 2004,and the remaining 375in 2005.Of the 375disclosures in 2005,276(74percent)correspond to our estimate of 404filers (a float greater than or equal to $75million).Only 15(7percent)of the disclosures from 2004correspond to 404filers (a float of greater than or equal to $75million and a filing date after November 14,2004).1148Doyle,Ge,and McVayThe Accounting Review,October 2007TABLE 1Sample Selection and Variable DefinitionsPanel A:Sample SelectionMaterial Weakness Sample Identified material weakness firms from August 2002to November 20051,210Less firms not covered by Compustat(164)Total material weakness firms covered by Compustat1,046Less firms with material weaknesses related only to accounting for leases (79)Less firms with unavailable data on accruals quality (259)Less firms with extreme merger and acquisition activity in the accruals quality estimation period (3)Total material weakness firms examined in univariate tests705Less firms with unavailable data for control variables(60)Total material weakness sample used in multivariate regressions645Compustat Control SampleAll Compustat firms with 2003data 6,431Less firms identified as having a material weakness (1,046)Less firms identified as having an internal control weakness other than a material weakness by Compliance Week (100)Less firms identified as the subsidiary of a material weakness firm (17)Less firms with unavailable data on accruals quality (1,974)Less firms with extreme merger and acquisition activity in the accruals quality estimation period (14)Total control firms examined in univariate tests3,280Less firms with unavailable data for control variables(337)Total control sample used in multivariate regressions2,943Panel B:Variable DefinitionsVariableDefinition Material Weakness DisclosuresMWAn indicator variable that is equal to 1if the firm disclosed a material weakness in internal control in our sample period (August 2002to November 2005),and 0otherwise.MW Account-Specific (Company-Level)An indicator variable that is equal to 1if the firm disclosed a material weakness in internal control in our sample period (August 2002to November 2005)related to an auditable account (a more pervasive company-wide problem),and 0otherwise.Accruals Quality Measures Accruals Quality (AQ)The standard deviation of the residuals from the Dechow and Dichev (2002)accruals quality measure,as adjusted by McNichols (2002)and Francis et al.(2005),measured from 1996–2002(see Section III).Discretionary Accruals The average of the absolute value of discretionary accruals from 1996–2002,where discretionary accruals are calculated following Becker et al.(1998).Average Accruals QualityThe average of the absolute value of the residuals from the Dechow and Dichev (2002)accruals quality measure,as adjusted by McNichols (2002)and Francis et al.(2005),measured from 1996–2002.(continued on next page )Accruals Quality and Internal Control over Financial Reporting1149The Accounting Review,October 2007TABLE 1(continued)VariableDefinition Historical RestatementAn indicator variable that is equal to 1if the firm was listed by the GAO as having restated their financial statements from 1997–2002,and 0otherwise.Earnings Persistence The coefficient on earnings from a cross-sectional regression of current earnings on one-year-ahead earnings estimated from 1996–2002.Innate Firm Characteristics That Affect Accruals QualityLoss ProportionThe ratio of the number of years of losses (Compustat annual data item #123)relative to the total number of years of data from 1996–2002.Sales VolatilityThe standard deviation of sales (data item #12),scaled by average assets (data item #6),from 1996–2002.CFO VolatilityThe standard deviation of cash from operations (data item #308),scaled by average assets,from 1996–2002.Total AssetsThe log of total assets (data item #6)from 2003Compustat.Operating Cycle The log of the average of [(Sales/360)/(Average Accounts Receivable)ϩ(Cost of Goods Sold/360)/Average Inventory)],calculated from 1996–2002.Additional Material Weakness Determinants That Could Be Related To Accruals Quality Firm AgeThe log of the number of years the firm has CRSP data as of 2003.SegmentsThe log of the sum of the number of operating and geographic segments reported by the Compustat Segments database for the firm in 2003.Extreme Sales GrowthAn indicator variable that is equal to 1if year-over-year industry-adjusted sales growth (data item #12)from 2002to 2003falls into the top quintile,and 0otherwise.Restructuring Charge The aggregate restructuring charges [data item #376ϫ(Ϫ1)]in 2003and 2002,scaled by the firm’s 2003market capitalization.override’’is specifically identified as a material weakness in the disclosure.However,most disclosures are not so forthcoming.Thus,if a firm has material weaknesses related to at least three account-specific problems,we classify the firm as having a company-level ma-terial weakness.In two cases,the firm has insufficient information to code the disclosure;we classify both of these disclosures as company-level.Of our 705firms with non-missing accruals quality data,426are classified as account-specific and 279as company-level.Accruals Quality MeasuresWe use the measure of accrual estimation error developed in Dechow and Dichev (2002)and modified in McNichols (2002)and Francis et al.(2005)as our main measure of accruals quality.This measure defines the quality of accruals as the extent to which they map into past,current,and future cash flows.We assume that this measure can capture the effect of internal control on accruals quality for two reasons.First,a large number of disclosed material weaknesses are related to specific accounts (e.g.,inventory [Ge and McVay 2005]).These specific accounts could have estimation errors that will be captured by this measure.For example,if the inventory account is overstated,then the obsolete inventory will not result in cash inflows in the next period,resulting in a low correlation between the accrual and realized cash flows.Second,compared to other measures of ac-cruals quality,the measure in Dechow and Dichev (2002)does not rely solely on earnings。
NTP - 解决no server suitable for synchronization found
NTP - 解决no server suitable for synchronization found环境：REDHAT6.4-----------------------------------------------------------------------------------------------------------------------------------------问题描述：连接NTP服务器报错：no server suitable for synchronization found[root@tz-test ~]# ntpdate 18 Oct 12:53:50 ntpdate[32025]: no server suitable for synchronization found1.首先查看iptables是否把UDP123端口给墙了。
[root@tz-test ~]# iptables -LChain INPUT (policy ACCEPT)target prot opt source destinationChain FORWARD (policy ACCEPT)target prot opt source destinationChain OUTPUT (policy ACCEPT)target prot opt source destination2.其次可以使用netstat -anp | grep ntp 来查看npt服务器端口是否被占用。
[root@tz-test ~]# netstat -anp | grep ntpudp 0 0 192.168.46.222:123 0.0.0.0:* 3529/ntpdudp 0 0 192.168.46.221:123 0.0.0.0:* 3529/ntpdudp 0 0 127.0.0.1:123 0.0.0.0:* 3529/ntpdudp 0 0 0.0.0.0:123 0.0.0.0:* 3529/ntpdudp 0 0 fe80::20c:29ff:feea:c1fe:123 :::* 3529/ntpdudp 0 0 fe80::20c:29ff:feea:c1f4:123 :::* 3529/ntpdudp 0 0 ::1:123 :::* 3529/ntpdudp 0 0 :::123 :::* 3529/ntpdunix 2 [ ] DGRAM 24238 3529/ntpd3.使用ntpdate [ip地址] 尝试手动连接NTP服务器。
福建省2024四年级数学下册第10单元总复习第2课时数与代数小数课件新人教版
点拨：改写成用“万”或“亿”作单位的数，就在万位或亿位数 字的右下角点上小数点，把小数末尾的0去掉，再在数的后写上 “万”或“亿”字；保留一位小数，即精确到十分位，就是把百分 位上的数进行四舍五入。
(5)用0、2、3、8这四个数字和小数点组成的两位小数中， 最大的是( 83.20 )，最小的是( 20.38 )，它们相差 ( 62.82 )。
第10单元 总复习 第2课时 数与代数 小数
1.填空。 (1)由7个十、96个百分之一组成的数是( 70.96 )，保留一
位小数约是( 71.0 )。
点拨：运用“四舍五入”法时，要看精确到哪一位，从它的下一 位运用“四舍五入”法取近似值。
(2)将4.5的小数点先向左移动三位，再向右移动两位后是 ( 0.45 )。
点拨：把4.5的小数点先向左移动三位，再向右移动两位，相当 于把这个数的小数点向左移动了一位，据此解答即可。
(3)3050平方分米＝( 30.5 )平方米 4.5吨＝( 4 )吨( 500 )千克
(4)厦门岛为白鹭栖息之地，又称“鹭岛”，是全国有名的 旅游城市。据统计去年上半年厦门市共接待入境游客 320200人次，改写成用“万”作单位并保留一位小数约 是( 32.0万 )人次；接待国内游客48060000人次，改 写成用“亿”作单位的数是( 0.4806亿 )人次，精确 到十分位约是 ( 0.5亿 )人次。
点拨：海底隧道的长＝全长－海中桥梁的长－引桥的长。
点拨：根据小数大小比较的方法，要使组成的两位小数最大，数 字应该由大到小排列；要使组成的两位小数最小，数字应该由小到 大排列，注意当整数部分不只一位数时，0不能在最高位。
2.选择。 (1)一个两位小数精确到十分位约是6.0，这个两位小数最大
6位颜色代码校验 正则
6位颜色代码校验正则（最新版）目录1.颜色代码校验的原理2.6 位颜色代码的表示方法3.正则表达式的基本概念4.6 位颜色代码校验的正则表达式5.实际应用示例正文1.颜色代码校验的原理颜色代码校验是一种用于验证颜色代码是否正确的方法。
在计算机图形学和网页设计等领域，颜色通常用一个或多个数字表示，这些数字代表颜色的 RGB 值（红、绿、蓝）。
通过将用户输入的颜色代码与预先定义好的颜色代码列表进行比较，可以判断用户输入的颜色代码是否正确。
2.6 位颜色代码的表示方法6 位颜色代码是一种常用的颜色表示方法，它由三个两位十六进制数组成，分别表示红、绿、蓝三原色的强度。
例如，红色可以表示为“#FF0000”，绿色为“#00FF00”，蓝色为“#0000FF”。
3.正则表达式的基本概念正则表达式（Regular Expression，简称 regex）是一种用于处理字符串的强大工具，它可以用来检查字符串是否符合某种模式、提取字符串中的特定部分等。
正则表达式的基本元素包括字符集、量词、分组、选择等。
4.6 位颜色代码校验的正则表达式为了验证 6 位颜色代码是否正确，我们可以使用正则表达式来检查。
一个简单的 6 位颜色代码校验正则表达式如下：```^#([0-9A-Fa-f]{2})([0-9A-Fa-f]{2})([0-9A-Fa-f]{2})$```该正则表达式首先匹配一个“#”符号，然后匹配三个两位十六进制数，每个数范围内可以是 0-9 或 A-F 的任意组合。
最后，正则表达式匹配一个换行符，以确保整个字符串只包含一个颜色代码。
5.实际应用示例以下是一个使用 Python 编写的简单示例，用于验证用户输入的 6 位颜色代码是否正确：```pythonimport redef is_valid_color_code(color_code):pattern =r"^#([0-9A-Fa-f]{2})([0-9A-Fa-f]{2})([0-9A-Fa-f]{2})$"return bool(re.match(pattern, color_code))user_input = "#FF0000"if is_valid_color_code(user_input):print("颜色代码正确")else:print("颜色代码错误")```在这个示例中，我们定义了一个名为`is_valid_color_code`的函数，该函数接受一个字符串参数`color_code`。
四年级下册数学人教版《数与代数(二)》课件
例题
3. 根据 ，写出一道减法算式是：（ 45.12-32.75=12.37 （ 32.75+12.37=45.12 ）。
）；一道加法算式：
我爱展示
1. 5元4角＋2元8角7分=（ 8.27 ）元
4吨-3吨6千克=（ 0.994 ）吨
2. 计算 时，下面（ A ）比较简便。 A.从左往右依次计算 B. 8.59-（3.59＋2.81） C. 8.59-2.81-3.59
6. 判断：把50.017保留一位小数是50。（ x ）
知识点讲解 3：单位名称间的转化
例题
1. （1）780千克=（ 0.78 ）吨 （2） 40.3公顷=（ 403000 ）平方米
3. 世界陆地面积为149500000平方千米，改写成用“亿平方千米”作单 位的数是（ 1.495 ）亿平方千米，精确到百分位约是（ 1.50 ）亿平 方千米。
（1）0.4+0.54= 0.94 0.28+0.17=0.45 1.3-0.6= 0.7
（2）0.56-0.48= 0.08 5-3.9=1.1
3.8+5.9= 9.7
2.2-1.8= 0.4 0.25+0.68=0.93
限时模拟
2. 小数0.8的计数单位是（ 0.1 ），再加上（ 2 位等于1。
课首小测
3.在（ ）里填上合适的数。 2.5分米=（ 25 ）厘米 3元2分=（ 3.02 ）元 160千克=（ 0.16 ）吨 10073米=（10.073 ）千米 3.6吨=（ 3 ）吨（ 600 ）千克
课首小测
4. 大于0.5而小于0.6的两位小数有（ C ）个。 A. 0 B. 1 C. 9 D. 无数个 5. 8.4等于8400个（ D ）。 A. 1 B. 0.1 C. 0.01 D. 0.001
2018年高考理综预测卷模拟卷
2017高考理综预测密卷二本试卷分第Ⅰ卷（选择题）和第Ⅱ卷（非选择题）两部分。
满分300分。
考试时间150分钟。
可能用到的相对原子质量：H-1 O-16 Mg-24 Si-28 Ni-59 Br-80 La-139第Ⅰ卷（选择题共126分）一、选择题（本题共13小题，每小题6分。
在每小题给出的四个选项中，每题只有一项符合题目要求）1．细胞是生物体结构和功能的基本单位,下列有关细胞的说法中不正确的是( )A．免疫活性物质是由免疫细胞产生的发挥免疫作用的物质B．细胞内呼吸作用与ATP的合成反应相关联C．并非所有细胞中核糖体的形成都与核仁密切相关D．在人体中，如果该死亡的细胞没有死亡，就可能导致细胞恶性增长2．下列是人类探索遗传奥秘的几个经典实验，其中表述合理的是( )A．孟德尔通过豌豆杂交实验发现了基因，萨顿用实验证明了基因在染色体上B．格里菲思用肺炎双球菌感染小鼠的实验，证明了DNA是转化因子C．沃森和克里克发现了DNA双螺旋结构，提出了DNA半保留复制方式的假说D．噬菌体侵染大肠杆菌的实验除了证明DNA是遗传物质，还证明了蛋白质不是遗传物质3．政策放开了生不生，二孩难题怎么解？2017年，全面二孩政策实施一年了，一些家庭对生育二孩却有顾虑，说“好生不好养”。
计划生育二胎的准父母们都期望能再生育一个健康的无遗传病的“二宝”。
下列关于人类遗传病的叙述正确的是（）A．中学生实践调查人群中的遗传病活动时，最好选取群体中发病率较低的单基因遗传病B．常见的优生措施有避免近亲结婚、提倡适龄生育和进行产前检测等C．通过基因诊断确定胎儿不携带致病基因，也能确定胎儿是否患染色体异常遗传病D．胎儿所有先天性疾病都可通过产前诊断来确定4．下列关于植物激素的叙述，不正确的是( )A．在植物体内，细胞分裂素等激素的合成受基因组控制B．赤霉素通过直接参与细胞代谢来促进细胞分裂C．高等植物的赤霉素能促进成熟细胞纵向伸长和节间细胞伸长，使植株增高D．赤霉素有促进种子萌发的作用，与脱落酸之间存在拮抗作用5．某种甲虫以土壤中的落叶为主要食物，假如没有这些甲虫，落叶层将严重堆积，最终导致落叶林生长不良。
16进制色谱
十六进制颜色码编辑本段我们在编程中常常用到十六进制颜色码,下面是颜色码对照表－英文名称－十六进制－RGB:英文代码形像颜色 HEX格式 RGB格式LightPink 浅粉红 #FFB6C1 255,182,193Pink 粉红 #FFC0CB 255,192,203Crimson 猩红 #DC143C 220,20,60LavenderBlush 脸红的淡紫色 #FFF0F5 255,240,245PaleVioletRed 苍白的紫罗兰红色 #DB7093 219,112,147HotPink 热情的粉红 #FF69B4 255,105,180DeepPink 深粉色 #FF1493 255,20,147MediumVioletRed 适中的紫罗兰红色 #C71585 199,21,133Orchid 兰花的紫色 #DA70D6 218,112,214Thistle 蓟 #D8BFD8 216,191,216plum 李子 #DDA0DD 221,160,221Violet 紫罗兰 #EE82EE 238,130,238Magenta 洋红 #FF00FF 255,0,255Fuchsia 灯笼海棠(紫红色) #FF00FF 255,0,255DarkMagenta 深洋红色 #8B008B 139,0,139Purple 紫色 #800080 128,0,128MediumOrchid 适中的兰花紫 #BA55D3 186,85,211DarkVoilet 深紫罗兰色 #9400D3 148,0,211DarkOrchid 深兰花紫 #9932CC 153,50,204Indigo 靛青 #4B0082 75,0,130BlueViolet 深紫罗兰的蓝色 #8A2BE2 138,43,226MediumPurple 适中的紫色 #9370DB 147,112,219MediumSlateBlue 适中的板岩暗蓝灰色 #7B68EE 123,104,238SlateBlue 板岩暗蓝灰色 #6A5ACD 106,90,205DarkSlateBlue 深岩暗蓝灰色 #483D8B 72,61,139Lavender 薰衣草花的淡紫色 #E6E6FA 230,230,250GhostWhite 幽灵的白色 #F8F8FF 248,248,255Blue 纯蓝 #0000FF 0,0,255MediumBlue 适中的蓝色 #0000CD 0,0,205MidnightBlue 午夜的蓝色 #191970 25,25,112DarkBlue 深蓝色 #00008B 0,0,139Navy 海军蓝 #000080 0,0,128RoyalBlue 皇军蓝 #4169E1 65,105,225CornflowerBlue 矢车菊的蓝色 #6495ED 100,149,237LightSteelBlue 淡钢蓝 #B0C4DE 176,196,222LightSlateGray 浅石板灰 #778899 119,136,153SlateGray 石板灰 #708090 112,128,144DoderBlue 道奇蓝 #1E90FF 30,144,255AliceBlue 爱丽丝蓝 #F0F8FF 240,248,255SteelBlue 钢蓝 #4682B4 70,130,180LightSkyBlue 淡蓝色 #87CEFA 135,206,250SkyBlue 天蓝色 #87CEEB 135,206,235DeepSkyBlue 深天蓝 #00BFFF 0,191,255LightBLue 淡蓝 #ADD8E6 173,216,230PowDerBlue 火药蓝 #B0E0E6 176,224,230CadetBlue 军校蓝 #5F9EA0 95,158,160Azure 蔚蓝色 #F0FFFF 240,255,255LightCyan 淡青色 #E1FFFF 225,255,255PaleTurquoise 苍白的绿宝石 #AFEEEE 175,238,238Cyan 青色 #00FFFF 0,255,255Aqua 水绿色 #00FFFF 0,255,255DarkTurquoise 深绿宝石 #00CED1 0,206,209 DarkSlateGray 深石板灰 #2F4F4F 47,79,79DarkCyan 深青色 #008B8B 0,139,139Teal 水鸭色 #008080 0,128,128MediumTurquoise 适中的绿宝石 #48D1CC 72,209,204 LightSeaGreen 浅海洋绿 #20B2AA 32,178,170Turquoise 绿宝石 #40E0D0 64,224,208Auqamarin 绿玉\碧绿色 #7FFFAA 127,255,170 MediumAquamarine 适中的碧绿色 #00FA9A 0,250,154 MediumSpringGreen 适中的春天的绿色 #F5FFFA 245,255,250 MintCream 薄荷奶油 #00FF7F 0,255,127SpringGreen 春天的绿色 #3CB371 60,179,113SeaGreen 海洋绿 #2E8B57 46,139,87Honeydew 蜂蜜 #F0FFF0 240,255,240LightGreen 淡绿色 #90EE90 144,238,144PaleGreen 苍白的绿色 #98FB98 152,251,152 DarkSeaGreen 深海洋绿 #8FBC8F 143,188,143LimeGreen 酸橙绿 #32CD32 50,205,50Lime 酸橙色 #00FF00 0,255,0ForestGreen 森林绿 #228B22 34,139,34Green 纯绿 #008000 0,128,0DarkGreen 深绿色 #006400 0,100,0Chartreuse 查特酒绿 #7FFF00 127,255,0LawnGreen 草坪绿 #7CFC00 124,252,0GreenYellow 绿黄色 #ADFF2F 173,255,47OliveDrab 橄榄土褐色 #556B2F 85,107,47Beige 米色(浅褐色) #6B8E23 107,142,35 LightGoldenrodYellow 浅秋麒麟黄 #FAFAD2 250,250,210 Ivory 象牙 #FFFFF0 255,255,240LightYellow 浅黄色 #FFFFE0 255,255,224Yellow 纯黄 #FFFF00 255,255,0Olive 橄榄 #808000 128,128,0DarkKhaki 深卡其布 #BDB76B 189,183,107LemonChiffon 柠檬薄纱 #FFFACD 255,250,205PaleGodenrod 灰秋麒麟 #EEE8AA 238,232,170Khaki 卡其布 #F0E68C 240,230,140Gold 金 #FFD700 255,215,0Cornislk 玉米色 #FFF8DC 255,248,220GoldEnrod 秋麒麟 #DAA520 218,165,32FloralWhite 花的白色 #FFFAF0 255,250,240OldLace 老饰带 #FDF5E6 253,245,230Wheat 小麦色 #F5DEB3 245,222,179Moccasin 鹿皮鞋 #FFE4B5 255,228,181Orange 橙色 #FFA500 255,165,0PapayaWhip 番木瓜 #FFEFD5 255,239,213BlanchedAlmond 漂白的杏仁 #FFEBCD 255,235,205NavajoWhite Navajo白 #FFDEAD 255,222,173AntiqueWhite 古代的白色 #FAEBD7 250,235,215Tan 晒黑 #D2B48C 210,180,140BrulyWood 结实的树 #DEB887 222,184,135Bisque (浓汤)乳脂,番茄等 #FFE4C4 255,228,196DarkOrange 深橙色 #FF8C00 255,140,0Linen 亚麻布 #FAF0E6 250,240,230Peru 秘鲁 #CD853F 205,133,63PeachPuff 桃色 #FFDAB9 255,218,185SandyBrown 沙棕色 #F4A460 244,164,96Chocolate 巧克力 #D2691E 210,105,30SaddleBrown 马鞍棕色 #8B4513 139,69,19SeaShell 海贝壳 #FFF5EE 255,245,238Sienna 黄土赭色 #A0522D 160,82,45LightSalmon 浅鲜肉(鲑鱼)色十六进制颜色码#FFA07A 255,160,122 Coral 珊瑚 #FF7F50 255,127,80OrangeRed 橙红色 #FF4500 255,69,0DarkSalmon 深鲜肉(鲑鱼)色 #E9967A 233,150,122Tomato 番茄 #FF6347 255,99,71MistyRose 薄雾玫瑰 #FFE4E1 255,228,225Salmon 鲜肉(鲑鱼)色 #FA8072 250,128,114Snow 雪 #FFFAFA 255,250,250LightCoral 淡珊瑚色 #F08080 240,128,128RosyBrown 玫瑰棕色 #BC8F8F 188,143,143IndianRed 印度红 #CD5C5C 205,92,92Red 纯红 #FF0000 255,0,0Brown 棕色 #A52A2A 165,42,42FireBrick 耐火砖 #B22222 178,34,34DarkRed 深红色 #8B0000 139,0,0Maroon 栗色 #800000 128,0,0White 纯白 #FFFFFF 255,255,255 WhiteSmoke 白烟 #F5F5F5 245,245,245 Gainsboro Gainsboro #DCDCDC 220,220,220 LightGrey 浅灰色 #D3D3D3 211,211,211 Silver 银白色 #C0C0C0 192,192,192 DarkGray 深灰色 #A9A9A9 169,169,169 Gray 灰色 #808080 128,128,128DimGray 暗淡的灰色 #696969 105,105,105 Black 纯黑 #000000 0,0,0。
十六进制颜色码
PeachPuff 桃色 #FFDAB9 255,218,185
SandyBrown 沙棕色 #F4A460 244,164,96
Chocolate 巧克力 #D2691E 210,105,30
SaddleBrown 马鞍棕色 #8B4513 139,69,19
SkyBlue 天蓝色 #87CEEB 135,206,235
DeepSkyBlue 深天蓝 #00BFFF 0,191,255
LightBLue 淡蓝 #ADD8E6 173,216,230
PowDerBlue 火药蓝 #B0E0E6 176,224,230
CadetBlue 军校蓝 #5F9EA0 95,158,160
DimGray 暗淡的灰色 #696969 105,105,105
Black 纯黑 #000000 0,0,0
Lime 酸橙色 #00FF00 0,255,0
ForestGreen 森林绿 #228B22 34,139,34
Green 纯绿 #008000 0,128,0
DarkGreen 深绿色 #006400 0,100,0
Chartreuse 查特酒绿 #7FFF00 127,255,0
MediumSpringGreen 适中的春天的绿色 #F5FFFA 245,255,250
MintCream 薄荷奶油 #00FF7F 0,255,127
SpringGreen 春天的绿色 #3CB371 60,179,113
SeaGreen 海洋绿 #2E8B57 46,139,87
LemonChiffon 柠檬薄纱 #FFFACD 255,250,205
10进制颜色代码表
白色：16777215[col or=#FF0000]红色：16711680[co lor=#00FF00]绿色：65280[colo r=#0000FF]蓝色：255[col or=#FF00FF]牡丹红：16711935 [c olor=#00FFF F]青色：65535[col or=#FF FF00]黄色：16776960黑色：0[co lor=#70DB93]海蓝：7396243[co lor=#5C3317]巧克力色：6042391 [colo r=#9F5F9F]蓝紫色：10444703[co lor=#B5A642]黄铜色：11904578[color=#D9D919]亮金色：14276889 [col or=#A67D3D]棕色：10911037[co lor=#8C7853]青铜色：9205843[c olor=#5C4033]深棕：6045747[c olor=#2F4F2F]深绿：3100463[c olor=#4A766E]深铜绿色：4879982[colo r=#4F4F2F]深橄榄绿：5197615[co lor=#9932C D]深兰花色：10040013 [co lor=#871F78]深紫色：8855416[c olor=#6B238E]深石板蓝：7021454[colo r=#2F4F4F]深铅灰色：3100495[co lor=#97694F]深棕褐色：9922895[color=#7093DB]深绿松石色：7377883 [co lor=#855E42]暗木色：8740418[c olor=#545454]淡灰色：5526612[color=#856363]土灰玫瑰红色：8741731 [c olor=#D19275]长石色：13734517[col or=#8E2323]火砖色：9315107[co lor=#238E23]森林绿：2330147[c olor=#CD7F32]金色：13467442[color=#DBDB70]鲜黄色：14408560 [col or=#C0C0C0]灰色：12632256[co lor=#527F76]铜绿色：5406582[c olor=#93DB70]青黄色：9689968[color=#215E21]猎人绿：2186785[colo r=#4E2F2F]印度红：5123887[col or=#9F9F5F]土黄色：10461023[color=#C0D9D9]浅蓝色：12638681 [col or=#A8A8A8]浅灰色：11053224[colo r=#E9C2A6]浅木色：15319718[co lor=#32CD32]石灰绿色：3329330[color=#E47833]桔黄色：14972979[col or=#8E236B]褐红色：9315179[co lor=#32CD99]中海蓝色：3329433[color=#3232CD]中蓝色：3289805[colo r=# 6B8E23]中森林绿：7048739[color=#EAEA AE]中鲜黄色：15395502 [co lor=#9370DB]中兰花色：9662683[color=#426F42]中海绿色：4353858 [col or=#7F00FF]中石板蓝色：8323327 [color=#7FFF00]中春绿色：8388352 [col or=#70DBDB]中绿松石色：7396315 [color=#DB7093]中紫红色：14381203 [co lor=#A68064]中木色：10911844[color=#2F2F4F]深藏青色：3092303[co lor=#23238E]海军蓝：2302862[c olor=#4D4DF F]霓虹蓝：5066239[color=#FF6E C7]霓虹粉红：16740039 [co lor=#00009C]新深藏青色：156[col or=#EB C79E]新棕褐色：15452062 [color=#CFB53B]暗金黄色：13612347 [co lor=#F F7F00]橙色：16744192[c olor=#FF2400]橙红色：16720896[colo r=#DB70DB]淡紫色：14381275[co lor=#8FBC8F]浅绿色：9419919 [colo r=#BC8F8F]粉红色：12357519[co lor=#E AADEA]李子色：15379946[color=#D9D9F3]石英色：14277107 [col or=#5959AB]艳蓝色：5855659[co lor=#6F4242]鲑鱼色：7291458[c olor=#BC1717]猩红色：12326679[colo r=#238E68]海绿色：2330216[col or=#6B4226]半甜巧克力色：7029286[colo r=#8E6B23]赭色：9333539[colo r=# E6E8FA]银色：15132922[c olor=#3299C C]天蓝：3316172[c olor=#007FF F]石板蓝：32767[co lor=#F F1CAE]艳粉红色：16719022[colo r=#00F F7F]春绿色：65407[colo r=#38B0DE]亮天蓝色：3715294[co lor=#D B9370]棕褐色：14390128[color=#D8BF D8]紫红色：14204888[col or=#AD EAEA]石板蓝色：11397866[color=# 5C4033]浓深棕色：6045747[c olor=#CDCDC D]淡浅灰色：13487565[col or=#4F2F4F]紫罗兰色：5189455[c olor=#CC3299]紫罗兰红色：13382297[co lor=#D8D8BF]麦黄色：14211263[color=#99CC32]黄绿色：10079282BE打开皮肤cla ss＞打开“方法”＞打开“a”如下代码：QQ精简版皮肤代码：10 ldc2121350（主背景颜色）d13ldc_w 10868211（自己昵称、时间、分组名、普通好友昵称显示字体颜色没光标）e16 s ipush 8535（分组名、普通好友昵称显示字体颜色有光标）f19 ldc_w 16342879（开通会员的好友昵称字颜色没光标）g22 l dc_w15417408（开通会员的好友昵称字颜色有光标）h25 ldc_w 16759296（开通超Ｑ的好友昵称字颜色没光标）i 28 ld c_w 16747548（开通超Ｑ的好友昵称字颜色有光标）j40ldc 4022396 (登录页面后背景上方背景色n43ldc 1584961（登录页面后背景中间背景色）o46 ldc662569（登录页面后背景上方背景色）p58ldc 5218259（好友界面标题背景色上t61 ldc 5218259（好友界面标题背景色中u64 l dc 1466255（好友界面标题背景色下v67 ldc_w 10868211（好友界面标题字体色w70ldc 1466255(主背景色上x73 ldc 412791(主背景色中y76 ld c 2121350(主背景色下z88ldc 1392994（菜单栏背景色顶部D91ldc 1392994（菜单栏背景色上E94 l dc 599097（菜单栏背景色中F97 ldc 69145（菜单栏背景色下G100ldc_w 10868211（菜单字体色H 142(10868211)隐身字体色Z151(16777215)登陆界面光标选择字体色aa157(1197672)登陆界面画勾色V 184(15136766)好友面光标色上aj187(9225705)好友面光标色下ak196(5111295)登陆面光标色上an199(5111295)登陆面光标色下ao211(3113913)标点、功能选择光标色as214(10868211)标点、功能选择字体色at217(16777215)功能表光标内字体色au298(14737632)登陆框背景色aV367(10868211)提示语言字体色bsQQ2008 083皮肤代码：7:主界面背景色158238410：主界面文字色837706913：主界面选中文字色·提示语言文字色16777215、16：顶部背景色7017822：时间栏背景色上133262625：时间栏背景色下151530628：主背景顶部色184735934：头像框色310825740：标题背景上232081143：标题背景下133262652：菜单栏背景上93425655：菜单栏背景下151479061:九宫顶部背景上133262662:九宫顶部背景下151530667:新年栏背景上1847359 70:新年栏背景下138835673:新闻、标题文字色8377069 118：好友界面选定框背景上1419486121：好友界面选定框背景下742023127：登陆选定框背景内1562367130：登陆选定框背景外2779029139：菜单功能选定框背景上1419486142：菜单功能选定框背景下742023145：功能选定文字色16777215148：功能文字色8377068157：搜索栏背景上2110277160：搜索栏背景下1065071196：边栏进度条色760530199：边栏背景色528148214：登陆进度条色1986154217：登陆进度背景色上1419486220：登陆进度背景色下742023226：下载进度条色764892224：聊天背景色15263976250：QQ信息选定条色12507373253：聊天功能栏背景色1063523259：更多设置和发送按钮背景色上9757438 263：更多设置和发送按钮背景色下35627 265：更多设置和发送文字色sipu sh 8535277：聊天边栏进度条色10209517304：浏览界面文字色3431841310：浏览界面选中文字色16777215312：浏览界面选中背景色si push4654。
十六进制颜色值参考
#66CC99
#66CC66
#66CC33
#66CC00
#6699FF
#6699CC
#669999
#669966
#669933
#669900
#6666FF
#6666CC
#666699
#666666
#666633
#666600
#6633FF
#6633CC
#663399
#663366
#663333
#663300
#6600FF
#6600CC
#660099
#660066
#660033
#660000
Hex Code
Color
#CCFFFF
#CCFFCC
#CCFF99
#CCFF66
#CCFF33
#CCFF00
#CCCCFF
#CCCCCC
#CCCC99
#CCCC66
#CCCC33
#CCCC00
#CC99FF
#00CC66
#00CC33
#00CC00
#0099FF
#0099CC
#009999
#009966
#009933
#009900
#0066FF
#0066CC
#006699
#006666
#006633
#006600
#0033FF
#0033CC
#003399
#003366
#003333
#003300
#0000FF
#FF6600
#FF33FF
#FF33CC
#FF3399
#FF3366
#FF3333
g6pd的正常范围值
G6PD是红细胞内的葡萄糖-6-磷酸脱氢酶，其正常范围因检测方法和检测机构而异，通常在7～9μmol/L之间。
首先，简要介绍一下G6PD。
G6PD是溶酶体中的一种水解酶，它在红细胞中起到调节代谢过程的作用。
如果G6PD水平降低，红细胞可能无法正常生存并过早破坏，从而导致蚕豆病等疾病。
在一些地区，G6PD的缺乏可能导致某些食物或药物的禁忌症，影响患者的日常生活。
接下来，我们来详细探讨G6PD的正常范围值的意义。
首先，正常范围值是一个重要的参考标准，它可以帮助我们了解身体内部的生理状态和水平。
如果G6PD水平过高或过低，都可能提示身体存在潜在的异常。
G6PD的正常范围值通常因检测方法和检测机构而异，但通常在7～9μmol/L之间。
这个范围反映了该地区人群的平均G6PD水平，可以为临床医生提供一个人群的普遍健康信息。
对于个体而言，了解自己的G6PD水平有助于预测某些食物或药物的反应，避免因G6PD缺乏导致的健康问题。
此外，G6PD的正常范围值也与临床实践密切相关。
在某些地区和文化背景下，G6PD的正常范围可能会受到饮食、遗传和环境因素的影响。
因此，了解这些因素对G6PD正常范围的影响有助于医生制定个体化的诊断和治疗方案，提高患者的生存率和生活质量。
同时，我们也要意识到G6PD的正常范围并不是一成不变的，它可能会随着年龄、疾病和环境的变化而变化。
因此，定期进行G6PD检测可以帮助我们及时发现潜在的异常，并采取相应的治疗措施。
总之，G6PD的正常范围值对于评估个体健康状况和临床实践具有重要意义。
了解G6PD的正常范围有助于预测食物和药物的反应，制定个体化的诊断和治疗方案，并监测潜在的异常变化。
同时，我们也要关注饮食、遗传和环境等因素对G6PD正常范围的影响，以便更好地服务于广大人群的健康事业。
16进制颜色代码全
D3D3D3
211,211,211
C0C0C0
192,192,192
A9A9A9
169,169,169
808080 128,128,128
696969 105,105,105
0 0,0,0
0-白色的; 1-红色的; 2-亮绿色的; 3-蓝色的; 4-暗金色; 5-灰色的; 6-黑色的; 7-金色的 ; 8-橙色的; 9-黄色的; 10-暗绿色; 11紫色的; 12-绿色的
颜色英文代码中文名lightpink浅粉红ffb6c1255182193pink粉红ffc0cb255192203crimson猩红dc143c2202060lavenderblush脸红的淡紫色fff0f5255240245palevioletred苍白的紫罗兰红色db7093219112147hotpink热情的粉红ff69b4255105180deeppink深粉色ff149325520147mediumvioletred适中的紫罗兰红色c7158519921133orchid兰花的紫色da70d6218112214thistled8bfd8216191216plum李子dda0dd221160221violet紫罗兰ee82ee238130238magenta洋红ff00ff2550255fuchsiaff00ff2550255darkmagenta深洋红色8b008b1390139purple紫色8000801280128mediumorchid适中的兰花紫ba55d318685211darkvoilet深紫罗兰色9400d31480211darkorchid深兰花紫9932cc15350204indigo靛青4b0082750130blueviolet深紫罗兰的蓝色8a2be213843226mediumpurple适中的紫色9370db147112219mediumslateblue适中的板岩暗蓝灰色7b68ee123104238slateblue板岩暗蓝灰色6a5acd10690205darkslateblue深岩暗蓝灰色483d8b7261139lavender熏衣草花的淡紫色e6e6fa230230250ghostwhite幽灵的白色f8f8ff248248255blue0000ff00255mediumblue适中的蓝色0000cd00205midnightblue午夜的蓝色1919702525112darkblue深蓝色00008b00139navy海军蓝8000128royalblue皇军蓝4169065105225cornfowerblue矢车菊的蓝色6495ed100149237lightsteelblueb0c4de176196222lightslategray浅石板灰778899119136153slategray石板灰708090112128144doderblue道奇蓝1e9
西师大版四年级数学下册三单元试卷(汇编)
西师大版四年级数学下册三单元试卷（汇编）班级：姓名：分数：考试时间：90分钟题序一二三四五总分得分一、填空题。
（20分）1、小红和小芳的平均身高是115厘米，小强的身高是145厘米，这三个人的平均身高是（____）厘米。
2、下面平行四边形的周长是________(单位：cm)3、某次答题比赛中，答对一道题得10分，答错一道题倒扣6分。
笑笑共抢答10道，得了36分，她答对了（____）道题。
4、正方体的棱长扩大2倍，表面积扩大（_____）倍，体积扩大（_____）倍。
5、把一个15°的角放在一个放大10倍的放大镜下看，这个角的度数现在是________．6、在直角三角形中，如果一个锐角是另一个锐角的2倍，那么，这两个锐角分别是________度和________度．7、由3个千万，5个万、6个百和2个十组成的数是（_______），这个数读作（__________）。
8、在A÷15=14……B中，余数B最大可取（____），这时被除数A是（____）。
9、6个数据的平均数为10，其中的一个为5，那么其余5个数据的平均数是________。
10、一个盒子里放着同样大小的球，红色的球有5个，绿色的球有8个，从盒子里任意摸一个球，摸到（______）色的球的可能性大，摸到（______）色的球的可能性小。
二、选择题（把正确答案前面的序号填在（）里）（10分）1、623□845≈623万，□里最大能填（）A．5 B．4 C．02、复式条形统计图和单式条形统计图提供的信息量相比（）。
A．大一些 B．相同 C．小一些3、在一个三角形里，如果一个最小的角是45.5°，那么这个三角形是（）。
A．锐角三角形 B．钝角三角形 C．无法判断4、从前面看，看到的形状是（）。
A． B． C．5、下面是两个学校男生和女生的统计图。
甲校和乙校的女生人数相比，下面选项正确的是( )。
A．甲校多 B．乙校多 C．无法比较 D．一样多三、判断题：对的在（）里画“√”，错的画“×”。
人教版小学五年级上册数学第一单元 小数乘法 小数乘整数的算理
4.6×6 ＝27.6(元)
4.6元
4.6元=4元6角 4元×6=24元 6角×6=36角 24元＋36角=27元6角=27.6元
买6个 需要多少钱？
4.6×6 ＝27.6(元)
4.6元
4.6元 × 61
2 7.6元
46角 ×61
276角
答：买6个 需要27.6元。
40元买7个 够吗？
6.4×7 ＝44.8(元)
6.4元 ×4 4.87元1
64角 × 71
448角
6.4元
44.8＞40 答：40元买7个 不够。
这节课你们都学会了哪些知识？ 小数乘整数的算理 3.5×3
方法三:小数乘法转化为整数乘法。
3.5元 × 31
1 0.5元
Байду номын сангаас
35角 × 31
105角
买3个 多少钱？ 3.5 × 3 =10.5(元) 答：买3个 风筝需要10.5元。
买6个 需要多少钱？ 4.6×6 ＝27.6(元)
4.6元
4.6＋4.6＋4.6＋4.6＋4.6＋4.6＝27.6(元)
买6个 需要多少钱？
3.5 3.5 ＋ 3.5
1 0 .5
小组讨论：你能想到哪些计算方法呢？算算试试。 3.5×3 =10.5(元)
方法二:把小数点后面的元转化成角计算。
3.5元=3元5角 3元×3=9元 5角×3=15角=1元5角 9元+1元5角=10元5角=10.5元
小组讨论：你能想到哪些计算方法呢？算算试试。 3.5×3 =10.5(元)
1 小数乘法
小数乘整数的算理
春天来啦，又到了放风筝的季节！
小朋友，你们放过 风筝吗？遇到过哪 些有趣的事情呢？
福建省泉州市2023-2024学年四上数学第四单元《三位数乘两位数》部编版基础掌握过关卷
福建省泉州市2023-2024学年四上数学第四单元《三位数乘两位数》部编版基础掌握过关卷学校：_______ 班级：__________姓名：_______ 考号：__________（考试分数：100分时间：90分钟）注意事项：1.答题前，填写好自己的姓名、班级、考号等信息，请写在答题卡规定的位置上。
2.所有题目必须在答题卡上作答，在试卷上作答无效。
3.考试结束后将试卷和答题卡一并交回。
总分栏题号一二三四五六七总分得分评卷人得分一、选择题(共16分)1.125×80的积（）。
A．末尾有1个0B．末尾有2个0C．末尾有3个0D．末尾有4个02.小明花30元买了5支同样的钢笔，每支钢笔多少元？题目中要求的是（）。
A．总价B．单价C．数量3.某公园买了136棵杉树，每棵杉树46元，一共用了多少元？小马虎用竖式计算出了结果，竖式中箭头所指的表示（）。
A．用了544元B．用了816元C．用了5440元4.400×5的积是（ ）A．900B．200C．20005.用竖式计算458×67时，4与6相乘表示（）。
A．4个百乘6个十等于24个十B．4个百乘6个十等于24个百C．4个百乘6个十等于24个千6.340×70的积的末尾有（）个0。
A．1B．2C．37.两个因数都不为0，一个因数不变，另一个因数乘8，积（）。
A．乘8B．除以8C．不变8.商店运来4500本练习本，昨天卖出25包，每包120本，今天卖出960本。
一共卖出多少本？解答这个问题需要用到的信息是（ ）。
A．4500本，25包，120本，960本B．4500本，25包，120本，C．25包，120本，960本D．25包，120本评卷人得分二、填空题(共16分)1.的积是( )位数，的积的末尾有( )个0。
2.4个6是 ，9是3的 倍．3.妈妈买7千克大米花了42元。
题目中购买大米的数量是( )千克，总价是( )元，求出大米的单价是每千克( )元。
2023-2024学年人教版二年级下册数学期末知识点强化卷
2023-2024学年人教版二年级下册数学期末知识点强化卷一、选择题 (共10题)第(1)题一个四位数，最高位是8，十位上是2，其余数位上是0（ ）。
A ．8200B ．8020C ．8002第(2)题用一堆小棒摆正方形，有剩余，可能余（ ）根。
A ．1B ．2根C ．1根、2根或3根第(3)题算式解决的问题是（ ）。
A ．B ．第(4)题在下列图形的右面放一面镜子，在镜子中没有变化的是（ ）。
A．B ．C ．第(5)题这些现象中（ ）是旋转。
A ．推拉窗户B ．电扇工作C ．拉抽屉第(6)题除数是9，被除数是63，商是几？正确的列式是（ ）。
A ．7×9＝63B ．63÷9＝7C ．63÷7＝9D ．9×7＝63第(7)题8＋4÷4和（8＋4）÷4的计算结果（ ）。
A ．都是3B ．都是9C ．不一样第(8)题国旗是国家的象征，下列哪个国家的国旗是轴对称图形？（ ）A ．加拿大B ．澳大利亚C ． 中国第(9)题下列各数最接近6000的是（ ）。
A ．6008B ．6900C ．5999第(10)题把4×6＝24和24－8＝16合并成一个算式是（ ）。
A ．4×6－8B ．16＋4×6C ．24－4×6二、填空题 (共8题)第(1)题想一想，填一填。
900克，( )克，( )克。
第(2)题10个十是( )；( )个百是一千；10个一千是( )。
第(3)题( )张是30元。
第(4)题从、 、、中选出三张卡片组成不同的三位数，其中最大的数是( )，最小的数是( )．第(5)题27÷9＝3，读作：( )。
第(6)题下面是小菲记录的全班同学喜欢吃的水果的情况。
苹果西瓜香蕉橘子梨正正正正1．把记录的结果填在下表中。
水果苹果西瓜香蕉橘子梨人数( )( )( )( )( )2．最喜欢吃( )的人数最多，有( )人。
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个人独资企业综合税率控制在4.6%左右合理解决税负压力的问题在地产、金融行业的从业经历中，一直都热衷于国内广大税收优惠地的税收优惠政策及业务应用场景的研究。
就实务而言，在税收优惠地设立税收优惠载体（如个人独资企业、合伙企业）亦一直被大量用于解决地产、金融等企业的财税疑难问题。
以常规的业务为例，绝大部分地产、金融公司通过在税收优惠地设立广告公司、装修装饰公司、设计公司、企业管理公司等优惠载体，由该载体向地产、金融公司提供商品或劳务、服务后享受当地税收优惠政策；再比如，对于个人取得的居间费、咨询费、技术服务费等大额费用也可以通过在税收优惠地注册个人独资企业/合伙企业的形式直接取得收入，并在税收优惠政策的适用前提下将综合税率（包括合伙企业/个人独资企业和自然人需缴纳的全部税费）控制在4.6%左右。
尽管存在很多合规的问题和风险，但就笔者长时间的实务研究和业务操作经验而言，在满足合法合规的前提下，运用税收优惠地设立的税收优惠载体完成相关交易并通过税收优惠政策适用较低的税率，对很多交易而言都不失为上上之策。
个人独资企业作为一种生产经营的企业模式，属于小规模纳税人，须缴纳3个点的增值税，附加税减半征收为增值税的5%，由于所得税不适用企业所得税法，所以不需要缴纳企业所得税，但是要缴纳个人生产经营所得税。
一般情况也是和企业所得税一样，查账征收，但是税率是比较高的，想要把综合税负率控制在4.6左右就是要用到核定征收。
核
定征收也是税局对纳税人征收税款的方式之一，跟查账征收最大区别就是核定征收是根据利润率10%，也就是先核定开票的10%作为企业利润然后再来根据相应的税率计算个税。
一般是按照超额五级累进制。
总部经济招商在不改变企业现有经营地址和经营模式的前提下，对入驻园区的企业给予财政扶持。
增值税给予企业地方所得部分的30%的奖励，而且是事前核定，系统显示核定征收，出具核定征收鉴定表。
河南、山东等工业园成立以来，推出总部经济招商引资政策。
即企业保持现有的经营地址和经营模式，入驻到园区享受财政专项扶持政策。
此项专项扶持政策主要就增值税、企业所得税和个人所得税三个税种的扶持奖励。
其中增值税扶持地方财政所得的30%-50%，企业所得税扶持地方财政所得的30%，增值税和企业所得税地方所得都是所纳税额的50%和40%。
个人所得税可申请核定征收。
每月扶持一次。
客观来说，在当前时代经济背景下，无论是财政奖励，还是核定征收，其实都是地方政府的权限范围内可自由调整适用的财税政策范畴，只是不能突破一定的底线。
对投资者而言，税务筹划是一项系统工程，笔者建议应从长远规划和整体利益考虑，税务筹划应向前端延伸，需要未雨绸缪，在享受相关政策的同时自身也需要保持自身业务的真实性，做到合理合规！关注公众号十方税收优惠政策可了解更多相关详情。