Food packaging and safety in China
Food packaging and safety in China
Content
1.Food Packaging in China (1)
1.1.Current Situation of Food Packaging in China (4)
1.2.The Patent Invention is Behind the Demand (7)
1.3.Few High-end Enterprises (9)
2.The Circumstances and Policies on Food Safety in China (11)
2.1.The Quality and Safety Level of Processed Food Is Steadily
Improving (11)
2.2.The Quality and Safety of Agricultural Products Is Steadily
Improving (16)
2.3.The Quality of Imported and Exported Foodstuffs Stays High
(17)
2.4.Quality of Imported Food Stable (19)
3.Supervision of Imported and Exported Food in China (20)
3.1.Supervision of Imported Food (20)
3.2.Supervision of Exported Food (22)
1.Food P ackaging in China
Food packaging is defined as services from food production enterprises entrusted the contractor for food packaging for the design and production of packaging containers or dressing-The series of activities.Packaging services supporting the national economy as the service sector,along with the building of socialism in China continued to develop and grow, especially since the reform and opening up,the socialist market economic system,China's packaging industry services to the rapid development from scratch,is a form of paper,plastic,metal,glass,printing,machinery for the major components,with good modern technology and equipment, with a more complete modern industrial system,Although China in the food service packaging industry is not yet certain market and size But in recent years the pace of development and the proportion is increasing. Food service packaging industry is characterized by the packaging industry itself does not produce its own food,only food manufacturers to provide follow-up packaging design,printing and packaging products and packaging a range of services,The services include the packaging from product design to product logistics.
Chinese food packaging industry has spent20years and the end of the developed nearly40years since the distance fundamentally change the "first class products,second-rate packaging,the price three flow
situation."Packaging services from scattered backward industries has developed into certain modern technical equipment,Categories relatively complete industrial system integrity.Contemporary packaging development of the service industry is characterized by significant packaging services to the international market,the development of packaging services globalization,States packaging development of the service industry are interrelated and interdependent is also growing.As the domestic food packaging has never specialized services industry have formed climate only a small number of enterprises are able to act as packaging services contractor,Most of the major food-producing enterprises of their own processing,packaging themselves.As a food packaging services agency contractors,the general is not only engaged in the food packaging agents,but only as a food packaging company in a field or a product.
The advisory report on the Chinese packaging services industry supply and demand situation,Industry chains of the downstream sub-sector of development,competition,changes in consumption,new products and technology for the analysis,and focus on an analysis of China's packaging industry development services and features,industry representatives and hot enterprises,that the Chinese packaging services industry will be faced with the impact of corporate countermeasures.The report synthesizes the paper packaging,plastic packaging,metal
packaging,glass packaging,packaging and printing,packaging machinery,and other important elements of the plate,packaging services as well as its development trend analysis.
Relying on the Bureau of Statistics of China,the China Packaging Federation,and other government departments to provide data H&Q century in light of Beijing's Advisory actual market research and data, from H&Q century written jointly senior experts completed.The report on the industry manufacturers wishing to service the packaging industry to find business opportunities and food processing enterprises,investment companies and relevant government agencies to formulate development strategies of important reference value.
1.1.Current Situation of Food Packaging in China
From China's reform and opening up,the market economy gradually deepened,fierce competition and external trade;food packaging and services as food industry products supporting the necessary product sales and expand the market share of the important means showed prominent role;be of great concern to the community and to develop and strengthen. Spread disorder in the weak basis,after the whole country and the packaging industry to work together quickly formed fairly complete categories of the emerging system of the packaging industry.Basically meet the needs of national economic development.Chinese food
packaging services industry in a market economy was born is basically a free enterprise portfolio together.This is because the food-producing enterprises in order to reduce investment in fixed assets and lower cost control,a conscious part of the packaging business outsourced to professional packaging enterprises;Owing to the market demand,some original engaged in the food production or packaging of collective enterprises or after being switched after the restructuring,in order to expand the channels of business,professional start in food packaging. Meanwhile part of the private sector also sees the industry in terms of packaging and food processing deep to find a way out.
According to the analysis by us,in1980the total output value of China's packaging industry alone7.2billion,and in2003to reach270billion RMB,than a year rose12%,to the beginning of reform and opening up 36times.National packaging enterprises in the early days of reform and opening only2,604,has grown to25,000;packaging industry practitioners throughout the country have more than three million people. By2005,China's packaging industry showed a breakthrough,the overall scale to a new height nationwide;the above-scale packaging enterprises in industrial output value hit400billion RMB.The pace of development to achieve faster growth,the industrial output value of the ring grew 22.35%,the largest increase in nearly a decade.Potentially very strong ability to innovate new products output growth rate than the Central
reached27.36%.Over the first industrial output growth rate,the ability to create efficiency further strengthened,industrial value added,sales of industrial output value,profits,and other indicators of the growth rate exceeded the growth rate of industrial output value.2006National Packaging industrial output nearly600billion RMB,an increase of more than30%.Since2006,the packaging industry is to actively promote structural adjustment and transformation of the mode of economic growth, further impetus to the entire industry to maintain a good development momentum.Currently,China's packaging industry has developed a paper, plastic,metal,glass,printing and packaging machinery mainly to the independence,integrity,with a complete range of industrial system
From2005to2006the results achieved,China's packaging industry is a scientific development concept to guide the development of the whole industry,product innovation is accelerating.Construction of environment-friendly society deep-green packaging products packaging products become the protagonist.The transformation of the mode of economic growth has been in full swing,economic growth projected. State-owned enterprise reform packaging results and corporate profits continue to grow.It can be said that in2006China's packaging industry from the packaging a large packing power into the year,also for the packaging industry ahead of the2010target lay the foundation for the year.
China's economy in a long period of rapid,steady and healthy and sustained development of the macro-environment,China's packaging industry remains at an average annual rate of over18%has steadily increased.In absolute values and international compared with the industry,the global packaging market share of around600billion dollars. China has entered the ranks of big power packaging,ranked only after the United States and Japan third in the world.
1.2.The Patent Invention is Behind the Demand
According to the analysis by us,so far,the food packaging industry by the content of the invention patent can be broadly divided into:food packaging equipment,packaging materials,packaging,Auxiliary packaging materials and packaging containers inventions five categories. These five types of patents,the percentage food packaging materials and packaging of the invention patents in the food packaging take advantage of the patent.The invention in packing equipment is the least,the invention of the packaging equipment investment,time-consuming and income instability,Therefore,in this direction of research.
Table1：Overall situation of package patent
According to the China State Intellectual Property Office was informed that from1985to date the food packaging patents were10,317,of which 57patents for inventions,utility model patents,176,Patent10,084 appearance.1995to2002,applications for the food packaging patents is over40.In2000,the invention patent applications up to10,followed by 1998,again in1995.The average annual is five patents for inventions. Overall,the food packaging applications invention patents were crossing distribution,packaging equipment and with the constant improvement; there is a trend of increase.
Invention patents,utility model patents,patent appearance are three types of patents,appearance patents in the number much larger than the invention patent and utility model patents;and smooth development in recent years.Invention patent and the patent applications in1999 achieved an annual peak three kinds of patents in the2000-2006are on
the decline.Overall,patents for inventions is within10fluctuations; Utility model patents in recent years have gradually upward trend;after the appearance of the patent after rising slowly,a marked downward trend.
The service sector of the packaging patent example,the packaging of the invention patents,utility model patents and patent appearance of the three patents,food packaging patents for packaging patents are a relatively small proportion;Food and patent right,food packaging patent for the invention patent and utility model patents,the proportion of smaller,but the appearance of the patent for the proportion is as high as87%.This shows that the food for the appearance of patent patent that most food packaging patent forms.
As China's food industry products further structural adjustment and upgrading of the product updates,right packaging service industries also raised new demands.First,food quality and safety assurance that the service sector of the packaging technology and materials packaging requirements more stringent;2is filling,packaged form and speed specifications become more diversified,and seek to packaging materials and containers achieve standardization,serialization,Universal;Third, the packaging services and decorating and packaging requirements are
higher image;4packaging security there should be a new breakthrough. Fifth,make efforts to reduce packaging costs.
Modern food service packaging industry is modern food production, circulation and consumption of the product,must adapt to the modern food industry conditions and market development,automation, mechanization,environmental protection,food service packaging industry irreversible trend of development.
1.3.Few High-end Enterprises
In the food service packaging industry,as the origin of different enterprises(state-owned,collective,private),funds,equipment,and Technical strength is no match,and the starting point is different level. The overall trend is the less high starting point;the majority of packaging services enterprises is low in equipment alone.
As food packaging service industries are still emerging industries,and the number of workers in the industry and more than the total number of enterprises,research institutes,industry,the corresponding professional institutions share is still relatively small.As in other food packaging industry enterprises,most of the private enterprises,the original collective enterprises,given their own research and development ability, and on food packaging technology and reforming the new awareness is
not strong,Even if the research unit of food packaging with new technological inventions,the enterprises can be promoted.Marketing research results out of touch not only resulted in tremendous waste and are not conducive to technological progress.Some of the leading-edge work,such as ultra-low temperature,ultra high pressure,membrane separation,supercritical extraction,radiation,Vacuum technology and equipment alone a particular institution is unable to complete the urgent need for businesses to invest in https://www.wendangku.net/doc/6b14232899.html,ed to promote the production, study and research combining the model may not manifest themselves and the limited research efforts have not been fully play its role many of the enterprises are copying from each other imitation,little improvement has become their own products.Of this product in addition to the price advantage,in the international market,there is no competitive edge.
2.The Circumstances and Policies on Food Safety in China
2.1.The Quality and Safety Level of Processed Food Is Steadily Improving
2.1.1.Rapid and Sound Development of the Food-processing Industry
In recent years,China's food industry has maintained fast and sound growth,with a steady increase in economic benefits.Foodstuffs can be classified by their raw materials and processing techniques into525kinds
in28categories:processed grain products;edible oil,fat and fat products; seasonings;meat products;dairy products;soft drinks;convenient food; biscuits;canned food;iced drinks;fast-frozen food;potato and dilated food;candies(including chocolate and chocolate products);tea;alcoholic beverages;vegetable products;fruit products;roasted seeds and nuts;egg products;cocoa and bakery coffee products;sugar;processed aquatic products;starch and starch products;pastries;bean products;bee products;special diet food,and others.At present,China has448,000 enterprises engaged in foodstuff production and processing.Among them, 26,000enterprises of designated scale occupy72percent of the market, taking the leading role in terms of output and sales revenue;69,000are enterprises not up to the designated scale and those with more than ten employees,taking up a market share of18.7percent;and353,000are small businesses or workshops with fewer than ten employees,with a market share of9.3percent.
Statistics show that,in2006,industrial food enterprises of designated scale generated2,158.695billion yuan of output value(excluding tobacco),accounting for6.8percent of the national industrial output value,and up23.5percent year on year.The average annual industrial added value and profit of processing enterprises of grain,oil,meat and dairy products all exceeded20percent.The output of major foodstuffs in 2006were:wheat flour,51.93million tons;edible vegetable oil,19.855
million tons;fresh frozen meat,11.125million tons;dairy products, 14.596million tons;beer,35.152million kl;and soft drinks,42.198 million tons.These figures show rises of28.2percent,17.5percent,24.0 percent,23.5percent,14.7percent and21.5percent year on year, respectively.In the first six months of2007,the accumulated output value of the food industry amounted to1,281.62billion yuan,up29.9 percent as compared with the corresponding period last year.The output of beer,edible oil,soft drinks and gourmet powder led the world.
At present,the development of China's food industry displays the following features:
One,the processing techniques and equipment of some food enterprises reach or approach the advanced international https://www.wendangku.net/doc/6b14232899.html,rge meat,dairy product,beverage and beer producers all have world first-class production and testing facilities,which guarantees the quality of their products.The development and application of such key processing techniques as membrane-separation technology,physical property modification,cold-aseptic filling,concentration and cold processing has narrowed China's gap with the world advanced level in terms of processing technology and equipment.
Two,quality control of the enterprises has become more scientific and standard.So far,107,000food producers have obtained market access
permits regarding quality and safety,and2,675have been granted hazard analysis and critical control point(HACCP)certificates.
Three,the structure of products is being improved to cater to the increasingly diverse demands of consumers.The proportion of intensively or deeply processed foodstuffs to the total output of foodstuffs keeps increasing.For instance,liquid dairies now account for more than 85percent of the total output of dairy products;colas no longer dominate the market,as a result of the mushrooming of packed drinking water and fruit,vegetable and tea drinks;special flour above second grade accounts for65percent of the total output of wheat flour;standard rice above first grade accounts for88percent of the total output of rice,and special rice for33.9percent of the total output of rice;and Grades I and II oil(salad oil and quality culinary oil according to previous national standards) accounts for58.5percent of the total output of edible vegetable oil.
2.1.2.Continuous Improvement of Food Quality
One,the acceptance rate of foodstuffs on the whole is steadily rising.The rate was77.9percent in the2006national foodstuffs sample survey,and it rose to85.1percent in a similar survey in the first half of2007.The level of food quality and safety remains stable,with a gradual upturn.
Two,the quality of food produced nationwide is improving.In the first half of2007,the31provinces,autonomous regions and municipalities directly under the Central Government on the mainland of China reported an average89.2-percent acceptance rate of foodstuffs,and the figure in 14of them surpassed90percent.
Three,the quality of food in key sectors is fairly high.Thanks to the country's endeavors to improve the work of food producers and processors,the quality of525kinds of foodstuffs in28categories has been enhanced to various degrees,with remarkable progress in the quality of food with a large daily consumption.According to statistics,the ten foodstuffs with the largest consumption are edible oil,fat and fat products; alcoholic beverages;aquatic products;processed grain products;soft drinks;meat products;dairy products;seasonings;starch and starch products;and sugar.In the first half of2007,sample surveys showed a 90-percent or higher acceptance rate of all the above ten foodstuffs except aquatic products,whose acceptance rate was85percent.That of meat products was97.6percent.
2.1.
3.Quality Food Dominating the Market
Along with the development of the food industry,the scale of food producers keeps growing,production is becoming more concentrated,and the quality of foodstuffs of large and medium-sized producers is sound.In
2006,the top100revenue earners held24.9percent of the total sales of the food industry;the top ten dairy producers generated54.7percent of the total revenue of the dairy industry;the top ten soft-drink producers generated39.5percent of the total output of that industry;the top ten sugar makers produced43.6percent of the total output of the sugar industry;the top50meat producers accounted for70percent of that industry in terms of production capacity and sales;the eight beer brewery groups,each with a production capacity of over one million kl,produced 57percent of the national beer output;the ten largest wineries produced 62.1percent of the national output;and the three largest instant noodle producers occupied76percent of the Chinese market.
2.2.The Quality and Safety of Agricultural Products Is Steadily Improving
2.2.1.Fast Growth of High-quality and Safe Brands
Quality agricultural products are steadily expanding their market. Agricultural standardization has been notably enhanced,which increases farmers'income and changes their farming patterns.Hazard-free,green and organic products make up90percent of all agricultural-product exports.Over the past five years,the export of green food has shot up40 percent annually,and has been accepted by over40of China's trading partners.So far,China has developed28,600kinds of hazard-free
agricultural products,and set up24,600hazard-free production bases with a total area of21.07million hectares.Five thousand three hundred and fifteen Chinese enterprises use the green food logo on their14,339 kinds of products totaling72million tons and grown on10million hectares of land.In addition,600producers use the organic food logo on their2,647kinds of products totaling19.56million tons and grown on 3.11million hectares of land.Altogether,there are539state-level agricultural demonstration zones,100demonstration counties(farms)and nearly3,500provincial-level demonstration zones,with a combined growing area exceeding33.33million hectares.
2.2.2.Acceptance Rate of Agricultural Products Rising Continuously Inspections in the first half of2007showed that the average acceptance rate regarding pesticide residues in vegetables was9
3.6percent;those regarding clenbuterol hydrochloride contamination and sulfa drug residues in livestock products was98.8percent and99.0percent respectively;and that regarding chloromycetin in aquatic products was 99.6percent,of nitrofuran91.4percent,and of pesticide residue over95 percent in sample surveys done at production bases.
2.3.The Quality of Imported and Exported Foodstuffs Stays High
China is a large importer and exporter of foodstuffs,with the amount of each growing steadily in recent years.The import and export volume in 2006totaled US$40.448billion-worth(excluding wheat,corn and soybean,same below),up21.45percent year on year.
Safety of Export Food Guaranteed
In2006,China exported24.173million tons of food,worth US$26.659 billion,up13.29percent and16.0percent year on year,respectively.The top ten varieties in terms of export value were aquatic products,processed aquatic products,vegetables,canned food,juices and drinks,processed grain products,seasonings,poultry products,alcoholic beverages,and livestock meat and chopped entrails.
Foodstuffs of the mainland of China have been exported to more than200 countries and regions,of which the top ten in terms of trade volume are Japan,the US,the ROK,Hong Kong,Russia,Germany,Malaysia, Holland,Indonesia and the UK.
For many years,over99percent of China's exported foodstuffs have been up to standard.In2006and the first half of2007,China exported to the US some94,000batches and55,000batches of foodstuffs,respectively, and752batches and477batches of each were found by the US to be substandard,making the acceptance rate99.2percent and99.1percent,
respectively.In the case of the EU,the figures were91,000batches and 62,000batches,with91batches and135batches found by the EU to be substandard,making the acceptance rate99.9percent and99.8percent, respectively.On July20,2007,the Ministry of Health,Labor and Welfare of Japan,the largest importer of Chinese food,released an examination report on food imported from China in2006,which showed that Japan conducted more sample surveys on Chinese food(15.7percent) than on food from anywhere else,but Chinese food had the highest acceptance rate(99.42percent),followed by that imported from the EU (99.38percent)and the US(98.69percent).The mainland of China is a major supplier of food for the Hong Kong Special Administrative Region. Two large food sample surveys conducted by Hong Kong's Food and Environmental Hygiene Department in the first half of2007showed that the acceptance rate stood at99.2percent and99.6percent,respectively. 2.4.Quality of Imported Food Stable
In2006,China imported20.273million tons of food,worth US$13.396 billion,up37.94percent and25.11percent year on year,respectively. The top ten varieties in terms of import value were vegetable oil,aquatic products,cereals,sugar,dairy products,alcoholic beverages,tobacco and associated products,poultry and chopped entrails,oil crops,and processed grain products.
China imports foodstuffs from143countries and regions,and the top ten in terms of trade value are Malaysia,Russia,the US,Indonesia, Argentina,Thailand,Australia,New Zealand,Brazil and France.
For many years,the quality of food China imports has been fairly stable, and no serious hazard has been caused by imported food.During the period from2004to the first half of2007,the acceptance rate of imported food,according to statistics released by the ports of entry,were99.29 percent(2004),99.46percent(2005),99.11percent(2006)and99.29 percent(first half of2007),respectively.
3.Supervision of Imported and Exported Food in China
3.1.Supervision of Imported Food
Exploration and practice over the years have enabled China to set up a complete framework of food quality and safety supervisory system and guarantee measures to ensure the safety of imported food.
Scientific risk management system.According to the WTO Agreement on the Application of Sanitary and Phytosanitary Measures(SPS)and common international practice,the Chinese government adopts an inspection and quarantine entry system based on risk management for high-risk imported food,such as meat and vegetable,which includes: making a risk analysis on the high-risk food that the exporting country
高级财务会计习题答案
高级财务会计习题答案 Prepared on 22 November 2020
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其他业务收入（投资性房地产收益） 80 000 B公司的会计处理 换入设备的入账价值=300 000+300 000×17%+49 000=400 000元 换出资产应确认的损益=300 000-280 000=20 000元 借：投资性房地产 400 000 贷：主营业务收入 300 000 应交税金——增值税（销项） 51 000 银行存款 49 000 借：主营业务成本 280 000 贷：库存商品 280 000 2、2007年9月，X公司生产经营出现现金短缺，为扭转财务困境，遂决定将其正在建造的一幢办公楼及购买的办公设备与Y公司的一项专利技术及其对Z公司的一项长期股权投资进行交换。截止交换日，X公司办公楼的建设成本为900 000元。办公设备的账面价值为600 000元，公允价值为620 000元；Y公司的专利技术的账面价值为400 000元，长期股前投资的账面价值为600 000元。由于正在建造的办公楼的完工程度难以合理确定，Y公司的专利技术为新开发的前沿技术，Z公司是非上市公司，因而X公司在建的办公楼、Y公司的专利技术和对Z公司的长期股权投资这三项资产的公允价值均不能可靠计量。Y公司另支付X公司300 000元补价。假设该资产交换不涉及相关税费。 要求：分别编制X公司和Y公司与该资产交换相关的会计分录。 X公司的会计处理： 因为公允价值均不能可靠计量，所以采用账面价值计量换入资产。
化工热力学答案课后总习题答案详解
化工热力学答案_课后总习题答案详解 第二章习题解答 一、问答题： 2-1为什么要研究流体的pVT 关系？ 【参考答案】：流体p-V-T 关系是化工热力学的基石，是化工过程开发和设计、安全操作和科学研究必不可少的基础数据。（1）流体的PVT 关系可以直接用于设计。（2）利用可测的热力学性质（T ，P ，V 等）计算不可测的热力学性质（H ，S ，G ，等）。只要有了p-V-T 关系加上理想气体的id p C ，可以解决化工热力学的大多数问题。 2-2在p -V 图上指出超临界萃取技术所处的区域，以及该区域的特征；同时指出其它重要的点、线、面以及它们的特征。 【参考答案】：1）超临界流体区的特征是：T >T c 、p >p c 。 2）临界点C 的数学特征： 3）饱和液相线是不同压力下产生第一个气泡的那个点的连线； 4）饱和汽相线是不同压力下产生第一个液滴点（或露点）那个点的连线。 5）过冷液体区的特征：给定压力下液体的温度低于该压力下的泡点温度。 6）过热蒸气区的特征：给定压力下蒸气的温度高于该压力下的露点温度。 7）汽液共存区：在此区域温度压力保持不变，只有体积在变化。 2-3 要满足什么条件，气体才能液化？ 【参考答案】：气体只有在低于T c 条件下才能被液化。 2-4 不同气体在相同温度压力下，偏离理想气体的程度是否相同？你认为哪些是决定偏离理想气体程度的最本质因素？ 【参考答案】：不同。真实气体偏离理想气体程度不仅与T 、p 有关，而且与每个气体的临界特性有 ()() () () 点在点在C V P C V P T T 00 2 2 ==?? ?
关，即最本质的因素是对比温度、对比压力以及偏心因子r T ，r P 和ω。 2-5 偏心因子的概念是什么？为什么要提出这个概念？它可以直接测量吗？ 【参考答案】：偏心因子ω为两个分子间的相互作用力偏离分子中心之间的作用力的程度。其物理意义为：一般流体与球形非极性简单流体（氩，氪、氙）在形状和极性方面的偏心度。为了提高计算复杂分子压缩因子的准确度。 偏心因子不可以直接测量。偏心因子ω的定义为：000.1)p lg(7.0T s r r --==ω ， ω由测定的对比温度为0.7时的对比饱和压力的数据计算而得，并不能直接测量。 2-6 什么是状态方程的普遍化方法？普遍化方法有哪些类型？ 【参考答案】：所谓状态方程的普遍化方法是指方程中不含有物性常数a ，b ，而是以对比参数作为独立变量；普遍化状态方程可用于任何流体、任意条件下的PVT 性质的计算。普遍化方法有两种类型：（1）以压缩因子的多项式表示的普遍化关系式 (普遍化压缩因子图法)；（2）以两项virial 方程表示的普遍化第二virial 系数关系式(普遍化virial 系数法) 2-7简述三参数对应状态原理与两参数对应状态原理的区别。 【参考答案】：三参数对应状态原理与两参数对应状态原理的区别在于为了提高对比态原理的精度，引入了第三参数如偏心因子ω。三参数对应态原理为：在相同的 r T 和r p 下，具有相同ω值的所有 流体具有相同的压缩因子Z ，因此它们偏离理想气体的程度相同，即),P ,T (f Z r r ω=。而两参数对应状态原理为：在相同对比温度r T 、对比压力 r p 下，不同气体的对比摩尔体积r V （或压缩因子z ） 是近似相等的，即(,) r r Z T P =。三参数对应状态原理比两参数对应状态原理精度高得多。 2-8总结纯气体和纯液体pVT 计算的异同。 【参考答案】： 由于范德华方程（vdW 方程）最 大突破在于能同时计算汽、液两相性质，因此，理论上讲，采用基于vdW 方程的立方型状态方程能同时将纯气体和纯液体的性质计算出来（最小值是饱和液体摩尔体积、最大值是饱和气体摩尔体积），但事实上计算的纯气体性质误差较小，而纯液体的误差较大。因此，液体的p-V-T 关系往往采用专门计算液体体积的公式计算，如修正Rackett 方程，它与立方型状态方程相比，既简单精度又高。 2-9如何理解混合规则？为什么要提出这个概念？有哪些类型的混合规则？ 【参考答案】：对于混合气体，只要把混合物看成一个虚拟的纯物质，算出虚拟的特征参数，如Tr ，
英语作文关于共享单车的篇精编
(一) 假定你是红星中学初三学生李华。你的美国朋友Jim在给你的邮件中提到他对中国新近出现的一种共享单车“mobike”很感兴趣，并请你做个简要介绍。请你给Jim回信，内容包括： 1. 这种单车的使用方法(如：APP查看车辆、扫码开锁等); 2. 这种单车的优势; 3. 你对这种单车的看法。 注意：1. 词数不少于80; 2. 开头和结尾已给出，不计入总词数。 提示词：智能手机smartphone, 二维码the QR code 参考范文 Dear Jim, I’m writing to tell you more about the new form of sharing bike mobike mentioned in your latest letter. It’s very convenient to use if you have a smartphone. What you do is find a nearest mobikethrough the APP, scan the QR code on the bike, and enjoy your trip. Compared to other forms of sharing bike, the greatest advantage of mobike is that you can easily find one and never worry about where to park it. It is becoming a new trend as a means of transportation, which relieves the traffic pressure and does good to the environment as well. Hope to ride a mobike with you in China. Yours, Li Hua (二) 最近很多大城市都投放了共享单车(shared bikes)，比如摩拜单车(Mobike)、Ofo共享单车等。由于它们方便停放，骑车也能起到锻炼身体的作用，作为代步工具很受大家欢迎。但是，各地也出现了很多毁车现象，比如刮掉车上的二维码(QR code)、上私锁等。 你对这种现象怎么看?你对共享单车公司有什么建议吗?写一篇符合逻辑的英语短文，80词左右。 参考词汇：bike-sharing companies 共享单车公司，Mobike 和Ofo 是两家共享单车公司，convenience 方便，register登记 参考范文 The shared bikes like Mobike and Ofo bring great convenience to people. You needn’t lock them by simply using your smart phone. They can take you where the subway and bus don’t go. And they can be left anywhere in public for the next user. However, bad things happen. Some people damage the QR code on the bike, or use their own lock, which causes trouble to other users. In my opinion, it’s difficult to turn these people’s ideas in a short time. Therefore, bike-sharing companies like Mobike and Ofo need to do something. For example, those who damage the bike should pay for their actions. Also, because people use their real name toregister as a user, it’s a good way to connect to one’s personal credit. In the end, what I want to say is to take good care of public services. (三) 共享单车(bicycle sharing)已成为时下最热的话题之一，请你就这一话题写一篇短文。内容须包括三方面：1. 共享单车蓬勃发展，成为社会热潮;2. 共享单车带来便利，但也存在问题;3. 我对解决问题的建议。 参考范文 Bicycle Sharing With the development of technology, bicycle sharing comes into people's lives. It becomes more and more popular and much news reported it. At the same time, we should see that there are some problems caused by bicycle sharing. On one side, bicycle sharing makes it very convenient of people traveling. You can find a bicycle anywhere at any time when you want to go out for a cycling, and the price of one trip is very low. It can save time for people. On the other side, its management is not perfect. Even kids can open the lock and ride the bicycle, there is no doubt that such behavior is very dangerous.
三分钟励志拼搏演讲稿
三分钟励志拼搏演讲稿 亲爱的老师，同学们： 大家好！ 人生是一场戏，是一场不需别人演唱和吹奏的戏。你就是演唱者，你就是吹奏员。等待你的或是兴奋的喝彩，或是无奈的叹息；人生是一场梦，是一场丰富多彩而又曲折宛转的梦。它不须别人的编织与装点，你就是编织者，编出来的或是绚丽多彩，或是枯萎变形；人生是一碗药，是一碗苦在嘴里，甜在心中的药。不要怕刚开始有多苦，有多么地难喝，因为良药苦口。无须计较眼前的苦，重在以后的甜。当你品完这碗药时，你将会获得人生无穷尽的甜！人生是一条崎岖的山路，它不可能让你毫无阻碍地走下去，但只要你脚踏实地，你必将冲破种种险阻，到达胜利的那头；人生是一条波涛汹涌的长河，你随时都有被惊涛骇浪覆灭的可能。但只要你有信心、有毅力，把握航向，你必将到达胜利的彼岸。 人生到底是何物？ 人生是考验？是前世的冤孽？还是说不清、道不完的故事？不，人生是一次表现，一次拼搏。人生不会是平坦的大道，它不会主动给你指明方向，完全靠你自己！
美国大萧条时代的詹姆士屡屡失业。一家人苦苦挣扎，靠着政府的救济金，才勉强没有死于饥饿。对于詹姆士来说。他的出路就是打拳。以养活老婆和3个孩子。最后。这个多年没打过拳、对拳击台已非常陌生的男人，决定重操旧业，为家人、为自己的尊严而战斗。 一直以来。詹姆士只不过是个平庸的拳手。但是这一次，他却一路走到最后。还出乎所有人的意料，拿到了丰厚的奖金并夺得了拳王的称号！在记者招待会上。有人问詹姆士。是什么让他变得如此之强？詹姆士轻声说：“因为。我的心里清楚地知道。自己要什么！”当记者询问是什么时。他简单地说了两个字：“牛奶！”平静语气中道出的两个字。包含了詹姆士对妻子儿女深厚的爱。 如果不是因为穷困到连牛奶也买不起。我想詹姆士永远也得不到拳王的称号，会一生都是个毫无建树的拳击手。虽然现在大多数人都不必因饥饿而挣扎。也不必踏上危险的拳击场。但是生活中的挑战却随处可见。我们的对手没有电影里主人公的对手那么显而易见。不是一个戴拳套的壮汉。但是它却极不容易对付。我们要与之战斗的。是我们甘于安稳生活的心理！
财务会计理论答案
1、请解释为什么在非理想环境下,当计算期望现值时,无须进行估计?请解释为什么在非理 想环境下，必须在相关和可靠之间进行权衡？在你的答案中，请定义这两个术语。 P25—8 在非理想环境下，确定一整套的自然事件及其相关的现金流是非常困难的，因为有那么多的事件会发生，他们将影响未来事件的实现并导致相应的现金流。即使能够确定一整套合理的事件组合，仍然会存在困难，因为可观察的事件发生的概率我们也无法获得。这些概率必须要进行客观的估计，但是这些就会产生偏差的可靠性问题和准确度缺失问题。此外，并不一定能给出一个固定的利率。虽然期望现值仍然可以计算，但是它是一个估计值，因为现金流，概率和利率都是估计的。 P25—10 相关信息是给投资者提供关于一家企业未来经济预期的信息。更具体的讲，相关信息是帮助投资者来估计一项资产的未来现金收入或者是一项债务的未来现金支出，可靠信息是精确和无偏的信息。 当条件为不理想环境时，相关信息就要求估计可能的自然事件及其概率，这些估计在以后回顾起来可能就是不正确的，因此就会成为前期准备中的偏差，因此相关信息就好像是不可靠的。 反过来，可靠信息，例如资本资产的历史成本或者是债务的票面价值，就会失去了相关性，因为它没有包含对未来收入或者支出的预测。在资产的获得或者带息债务产生的时候，历史成本可能是具有一些相关性的，但是资产的价格和利率是时刻变化的，因此，通常情况下可靠的信息蕴含了较少的企业未来经济预期的信息，因为没有预测未来的收入和支出。 因此，一个想保留更多相关性的会计就需要处理更多更大量的自然事件组合以及与之相关的概率。然而，这意味着将会较少的可靠性。因此，关于会计信息的这两个属性必须进行权衡，因为他们是此消彼长的关系。 2、解释财务报表的信息观，它依赖于会计的历史成本基础吗？ P95—1 信息观认为财务报告是向投资者传达有用信息一种途径，然后，投资就需要决定是否使用这一信息来形成他们自己对未来盈利能力和股票收益的后验概率。 信息观与会计的历史成本基础是一致的，但是不依赖于它。基于理论和经验的证据表明历史成本基础的财务报告向投资者提供了有用的信息。但是，没有特别的理由来解释为什么这些信息必须由历史成本基础来提供。RRA（储备确认会计）信息不是历史成本基础的，也不是说明事项和管理层讨论分析（MD&A）的大多数信息。这个信息的本质，就像上面提到的一样，是指投资者在形成他们自己对未来业绩的估计的时候，是被假设成不仅仅使用会计信息，还会使用其它的相关信息，而会计是不会为他们做这些的。披露的特别形式并不重要，重要的仅仅是信息被公开。因此，在有附加信息来补充财务报告的时候，信息观可以用于证明以历史成本作为财务报告的基础是合适的。进而根据有效市场理论就可以保证，通常，投资者是能够合适地理解这一信息。 3、为什么决策有用性建议，在恰当的财务报表中包含更多的价值相关信息，而有效资本市 场理论暗示，报表附注以及其他披露方式同样有效？当会计人员采用计量观时会对相关性、可靠性以及财务报表信息的决策有用性产生什么影响？
《化工热力学》详细课后习题答案陈新志
2 习题 第1章 绪言 一、是否题 1. 孤立体系的热力学能和熵都是一定值。( 错。 和 ，如一 体积等于2V 的绝热刚性容器，被一理想的隔板一分为二，左侧状态是T ，P 的理想气体，右侧是T 温度 的真空。当隔板抽去后，由于Q ＝W ＝0， ， ，，故体系将在T ，2V ，0.5P 状态下 达到平衡， ， ， ） 2. 封闭体系的体积为一常数。（错） 3. 封闭体系中有两个相 。在尚未达到平衡时，两个相都是均相敞开体系；达到平衡时，则 两个相都等价于均相封闭体系。（对） 4. 理想气体的焓和热容仅是温度的函数。（对） 5. 理想气体的熵和吉氏函数仅是温度的函数。（错。还与压力或摩尔体积有关。） 6. 要确定物质在单相区的状态需要指定两个强度性质，但是状态方程 P=P (T ，V )的自变量中只有一个强度 性质，所以，这与相律有矛盾。（错。V 也是强度性质） 7. 封闭体系的1mol 气体进行了某一过程，其体积总是变化着的，但是初态和终态的体积相等，初态和终 态的温度分别为T 1和T 2，则该过程的 ；同样，对于初、终态压力相等的过程有 。（对。状态函数的变化仅决定于初、终态与途径无关。） 8. 描述封闭体系中理想气体绝热可逆途径的方程是（其中 ），而一位学生认 为这是状态函数间的关系，与途径无关，所以不需要可逆的条件。(错。) 9. 自变量与独立变量是一致的，从属变量与函数是一致的。（错。有时可能不一致） 10. 自变量与独立变量是不可能相同的。（错。有时可以一致） 三、填空题 1. 状态函数的特点是：状态函数的变化与途径无关，仅决定于初、终态 。 2. 单相区的纯物质和定组成混合物的自由度数目分别是 2 和 2 。 3. 封闭体系中，温度是T 的1mol 理想气体从(P ，V )等温可逆地膨胀到(P ，V )，则所做的功为 i i f f (以V 表示)或 (以P 表示)。 4. 封闭体系中的1mol 理想气体(已知 )，按下列途径由T 1、P 1和V 1可逆地变化至P ，则
汽车利弊英语作文4篇
[标签:标题] 篇一：关于汽车的英语作文 好的 Nowadays, with the rapid improvement of people’s living standards, cars have become an indispensable part of people's lives,so that more and more people have a car of their own, especially in cities. It brings some benefits for us but also causes many problems at the same time. For one thing,there’s no doubt that cars provide much convenience for people to go where they want to quickly and easily. Especially on weekday,driving a car can save a lot of time for us to go to work.When some places are too far away from our home, driving our own car is also convenient, we can go wherever we want. However,for another, too many cars will lead to the pressure of public transport, a series of problems will appear.First of all,it will bring about more air pollution,a large amount of polluted air given off by cars do great harm to our health.What’s more, as the existing roads are not so wide for the increasing number of cars,undoubtedly,traffic jams will become more and more serious. Last but not least, cars also place burden on the public facilities in providing more parking lots. As far as I am concerned,everything has its advantages and disadvantages. It’s high time that effective action must be token to limit the ever growing number of cars, the government should take measures to control the air pollution from the cars. Some roads should be widened and more new roads should be constructed. Only in this way，will people benefit from the popularity of cars. 坏的 Nowadays, with the rapid improvement of people's living standards, cars have become an indispensable part of people's lives,so that more and more people have a car of their own, especially in cities.It brings some benefit for us but also causes many problems at the same time. For one thing,it's no doubt that that cars provide much convenience for people to go where they want to quickly and easily. Especially on weekday,driving a car can save a lot of time for us to go to work.When some places are too far away from our home, driving our own car is also convenient, we can go wherever we want. However,for another, too many cars will lead to the pressure of public transport, a series of problems will appear.First of all,it will bring about more air pollution,a large amount of polluted air given off by cars do great harm to our health .What's more, as the existing roads are not so wide for the increasing number of cars,undoubtedly,traffic jams will become more and more serious. Last but not least, cars also place burden on the public facilities in providing more parking lots. As far as I am concerned,everything has its advantages and disadvantages. It's high time that effective action must be token to limit the ever growing number of cars, the government should take measures to control the air pollution from the cars. Some roads should be widened and more new roads should be constructed. Only in this way,will people benefit from the popularity of cars. 篇二：雅思作文高分范文：私家车的利与弊 智课网IELTS备考资料 雅思作文高分范文：私家车的利与弊
关于人生拼搏的励志演讲稿
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化工热力学习题集(附标准答案)
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模拟题一 一．单项选择题（每题1分，共20分） 本大题解答（用A 或B 或C 或D ）请填入下表： 1. T 温度下的纯物质，当压力低于该温度下的饱和蒸汽压时，则气体的状态为（C ） A. 饱和蒸汽 B. 超临界流体 C. 过热蒸汽 2. T 温度下的过冷纯液体的压力P （ A ） A. >()T P s B. <()T P s C. =()T P s 3. T 温度下的过热纯蒸汽的压力P （ B ） A. >()T P s B. <()T P s C. =()T P s 4. 纯物质的第二virial 系数B （ A ） A 仅是T 的函数 B 是T 和P 的函数 C 是T 和V 的函数 D 是任何两强度性质的函数 5. 能表达流体在临界点的P-V 等温线的正确趋势的virial 方程，必须至少用到（ ） A. 第三virial 系数 B. 第二virial 系数 C. 无穷项 D. 只需要理想气体方程 6. 液化石油气的主要成分是（ A ） A. 丙烷、丁烷和少量的戊烷 B. 甲烷、乙烷 C. 正己烷 7. 立方型状态方程计算V 时如果出现三个根，则最大的根表示（ B ） A. 饱和液摩尔体积 B. 饱和汽摩尔体积 C. 无物理意义 8. 偏心因子的定义式（ A ） A. 0.7lg()1 s r Tr P ω==-- B. 0.8lg()1 s r Tr P ω==-- C. 1.0lg()s r Tr P ω==- 9. 设Z 为x ，y 的连续函数，，根据欧拉连锁式，有（ B ） A. 1x y z Z Z x x y y ???? ?????=- ? ? ?????????? B. 1y x Z Z x y x y Z ????????? =- ? ? ?????????? C. 1y x Z Z x y x y Z ????????? = ? ? ?????????? D. 1y Z x Z y y x x Z ????????? =- ? ? ?????????? 10. 关于偏离函数M R ，理想性质M *，下列公式正确的是（ C ） A. *R M M M =+ B. *2R M M M =- C. *R M M M =- D. *R M M M =+ 11. 下面的说法中不正确的是 ( B ) （A ）纯物质无偏摩尔量 。 （B ）任何偏摩尔性质都是T ，P 的函数。 （C ）偏摩尔性质是强度性质。（D ）强度性质无偏摩尔量 。 12. 关于逸度的下列说法中不正确的是 ( D ) （A ）逸度可称为“校正压力” 。 （B ）逸度可称为“有效压力” 。 （C ）逸度表达了真实气体对理想气体的偏差 。 （D ）逸度可代替压力，使真实气体 的状态方程变为fv=nRT 。 （E ）逸度就是物质从系统中逃逸趋势的量度。 题号 1 2 3 4 5 6 7 8 9 10 答案 题号 11 12 13 14 15 16 17 18 19 20 答案
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