偿债备付率指的是（ ）和当期应还本付息金额的比值。
True Friendship-Recognition
How can we find true friendship in this often phony， temporary world？ Friendship involves recognition or familiarity with another's personality. Friends often share likes and dislikes， interests， pursuits， and passion.
How can we recognize potential friendship？ Signs include a mutual desire for companionship and perhaps a common bond of some kind. Beyond that， genuine friendship involves a shared sense of caring and concern， a desire to see one another grow and develop， and a hope for each other to succeed in all aspects of life. True friendship involves action： doing something for someone else while expecting nothing in return； sharing thoughts and feelings without fear of judgement or negative criticism.
True Friendship-Relationship， Trust， Accountability
True friendship involves relationship. Those mutual attributes we mentioned above become the foundation in which recognition transpires into relationship. Many people say， "Oh， he's a good friend of mine，" yet they never take time to spend time with that "good friend. "Friendship takes time： time to get to know each other， time to build shared memories， time to invest in each other's growth.
Trust is essential to true friendship. We all need someone with whom we can share our lives， thoughts， feelings， and frustrations. We need to be able to share our deepest secrets with someone， without worrying that those secrets will end up on the Internet the next day! Failing to be trustworthy with those intimate secrets can destroy a friendship in a hurry. Faithfulness and loyalty are keys to true friendship. Without them， we often feel betrayed， left out， and lonely. In true friendship， there is no backbiting， no negative thoughts ，no turning away.
True friendship requires certain accountability factors. Real friends encourage one another and forgive one another where there has been an offense. Genuine friendship supports during times of struggle. Friends are dependable. In true friendship， unconditional love develops. We love our friends no matter what and we always want the best for our friends.
True Friendship-Recognition
How can we find true friendship in this often phony， temporary world？ Friendship involves recognition or familiarity with another's personality. Friends often share likes and dislikes， interests， pursuits， and passion.
How can we recognize potential friendship？ Signs include a mutual desire for companionship and perhaps a common bond of some kind. Beyond that， genuine friendship involves a shared sense of caring and concern， a desire to see one another grow and develop， and a hope for each other to succeed in all aspects of life. True friendship involves action： doing something for someone else while expecting nothing in return； sharing thoughts and feelings without fear of judgement or negative criticism.
True Friendship-Relationship， Trust， Accountability
True friendship involves relationship. Those mutual attributes we mentioned above become the foundation in which recognition transpires into relationship. Many people say， "Oh， he's a good friend of mine，" yet they never take time to spend time with that "good friend. "Friendship takes time： time to get to know each other， time to build shared memories， time to invest in each other's growth.
Trust is essential to true friendship. We all need someone with whom we can share our lives， thoughts， feelings， and frustrations. We need to be able to share our deepest secrets with someone， without worrying that those secrets will end up on the Internet the next day! Failing to be trustworthy with those intimate secrets can destroy a friendship in a hurry. Faithfulness and loyalty are keys to true friendship. Without them， we often feel betrayed， left out， and lonely. In true friendship， there is no backbiting， no negative thoughts ，no turning away.
True friendship requires certain accountability factors. Real friends encourage one another and forgive one another where there has been an offense. Genuine friendship supports during times of struggle. Friends are dependable. In true friendship， unconditional love develops. We love our friends no matter what and we always want the best for our friends.
True Friendship-Recognition
How can we find true friendship in this often phony， temporary world？ Friendship involves recognition or familiarity with another's personality. Friends often share likes and dislikes， interests， pursuits， and passion.
How can we recognize potential friendship？ Signs include a mutual desire for companionship and perhaps a common bond of some kind. Beyond that， genuine friendship involves a shared sense of caring and concern， a desire to see one another grow and develop， and a hope for each other to succeed in all aspects of life. True friendship involves action： doing something for someone else while expecting nothing in return； sharing thoughts and feelings without fear of judgement or negative criticism.
True Friendship-Relationship， Trust， Accountability
True friendship involves relationship. Those mutual attributes we mentioned above become the foundation in which recognition transpires into relationship. Many people say， "Oh， he's a good friend of mine，" yet they never take time to spend time with that "good friend. "Friendship takes time： time to get to know each other， time to build shared memories， time to invest in each other's growth.
Trust is essential to true friendship. We all need someone with whom we can share our lives， thoughts， feelings， and frustrations. We need to be able to share our deepest secrets with someone， without worrying that those secrets will end up on the Internet the next day! Failing to be trustworthy with those intimate secrets can destroy a friendship in a hurry. Faithfulness and loyalty are keys to true friendship. Without them， we often feel betrayed， left out， and lonely. In true friendship， there is no backbiting， no negative thoughts ，no turning away.
True friendship requires certain accountability factors. Real friends encourage one another and forgive one another where there has been an offense. Genuine friendship supports during times of struggle. Friends are dependable. In true friendship， unconditional love develops. We love our friends no matter what and we always want the best for our friends.
True Friendship-Recognition
How can we find true friendship in this often phony， temporary world？ Friendship involves recognition or familiarity with another's personality. Friends often share likes and dislikes， interests， pursuits， and passion.
How can we recognize potential friendship？ Signs include a mutual desire for companionship and perhaps a common bond of some kind. Beyond that， genuine friendship involves a shared sense of caring and concern， a desire to see one another grow and develop， and a hope for each other to succeed in all aspects of life. True friendship involves action： doing something for someone else while expecting nothing in return； sharing thoughts and feelings without fear of judgement or negative criticism.
True Friendship-Relationship， Trust， Accountability
True friendship involves relationship. Those mutual attributes we mentioned above become the foundation in which recognition transpires into relationship. Many people say， "Oh， he's a good friend of mine，" yet they never take time to spend time with that "good friend. "Friendship takes time： time to get to know each other， time to build shared memories， time to invest in each other's growth.
Trust is essential to true friendship. We all need someone with whom we can share our lives， thoughts， feelings， and frustrations. We need to be able to share our deepest secrets with someone， without worrying that those secrets will end up on the Internet the next day! Failing to be trustworthy with those intimate secrets can destroy a friendship in a hurry. Faithfulness and loyalty are keys to true friendship. Without them， we often feel betrayed， left out， and lonely. In true friendship， there is no backbiting， no negative thoughts ，no turning away.
True friendship requires certain accountability factors. Real friends encourage one another and forgive one another where there has been an offense. Genuine friendship supports during times of struggle. Friends are dependable. In true friendship， unconditional love develops. We love our friends no matter what and we always want the best for our friends.
Beads， stones， seashells， paper， precious metals such as gold and silver， base metals such as iron have
all been used as money. Today， money is printed on paper. A lot of countries use their own currency， with n
ames such as dollar， pound， franc， ruble， yuan and so on. Since 2002， 18 of the EU members have
replaced their national currencies by Euro notes and coins.
If you want to pay for something in another currency, you have to change your money into the other money.
If you want to travel outside your native country, you need to change your own country's money for the
money of the country you are visiting. Most large banks sell foreign currencies. You can exchange money
at a bank or at an office of a tourist agency Wherever you go, exchanging money puts you in touch with
international finance, which is concerned with exchange rates between different currencies. Deciding the
rate for the international exchange of money is one of the most complex aspects of international banking.
Drug Overuse
① Nowadays,millions of people misuse and even overuse pain medications and other drugs. Research by the American National Institute on Drug Abuse （NIDA， 1999） shows that around 2% of the population over age 12 were using drugs non-medically.
② NIDA views medications as a powerful force for good in the contemporary world. They reduce and remove pain for millions of people suffering from illness and disease. They make it possible for doctors to perform complicated surgery to save lives. Many people afflicted by serious medical conditions are able to control their symptoms and become active， contributing citizens. NIDA points out that most individuals who take these drags use them in a responsible.
③ Nevertheless， overuse of drugs such as opioids， central nervous system（CNS） depressants and stimulants does lead to harmful reliance in some people and is therefore becoming a serious public health concern. Although this abuse affects many people worldwide， particular trends of concern to the medical profession in the US appear among older adults， teenagers arid women.
④ Though it may be a surprise to many， the misuse of medications may be the most common form of drug abuse among the elderly. Dr Kenneth Schrader of Duke University， North Carolina states that although the elderly represent about 13% of the US population， those aged 65 and over account for the consumption of one third of all drugs. People in this age group use medications roughly three times more than the general population and have poorer compliance with instruction for use. In another study of elderly patients admitted to treatment programs， 70% were women who had overused medicines.
⑤ Unfortunately， this trend among women does not only affect those aged over. In general， among women and men who are using either an anti-anxiety drug or a sedative， women are twice as likely to become addicted. In addition， statistics compiled for 12 —17 year olds show that teenage girls are more likely than teenage boys to begin overusing psychotherapeutic medication such as painkillers， tranquillizers， stimulants and sedatives.
Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to
record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies .
When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to
mean the world to you because they give you the record of how much money you’ve earned or lost.
Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business.
Once you know how to work with those numbers， how to read those numbers and how to read the story they
tell， you will be able to manage your business toward greater success.
一般代理指的是（ ）。
某股份公司2004年销售净利率为20%，总资产周转率0.7次。权益乘数1.71，净资产收益率为23.94%。2005年销售收入净额1014万元（其中赊销收入570万元），净利润253.5万元。该公司2005年末的财务报表如下：
资产负债表 单位：万元
根据以上情况，回答下列问题：
Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to
record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies .
When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to
mean the world to you because they give you the record of how much money you’ve earned or lost.
Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business.
Once you know how to work with those numbers， how to read those numbers and how to read the story they
tell， you will be able to manage your business toward greater success.
Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to
record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies .
When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to
mean the world to you because they give you the record of how much money you’ve earned or lost.
Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business.
Once you know how to work with those numbers， how to read those numbers and how to read the story they
tell， you will be able to manage your business toward greater success.
Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to
record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies .
When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to
mean the world to you because they give you the record of how much money you’ve earned or lost.
Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business.
Once you know how to work with those numbers， how to read those numbers and how to read the story they
tell， you will be able to manage your business toward greater success.
Accounting is More Than Numbers
Accounting could date back to about 7,000 years ago. People of that time relied on old accounting methods to
record the growth of crops and herds. Accounting has greatly developed with the growth of joints tock companies .
When you think of accounting， you may find pages of tables and numbers. That image doesn’t usually give you too much excitement. When you have your ownbusiness， though， those numbers come to
mean the world to you because they give you the record of how much money you’ve earned or lost.
Actually， accounting is not simply about strange dollar amounts or boring numbers； they’re your sales figures， your costs， and your profits. In other words， accounting is alanguage of business.
Once you know how to work with those numbers， how to read those numbers and how to read the story they
tell， you will be able to manage your business toward greater success.
True Friendship-Recognition
How can we find true friendship in this often phony， temporary world？ Friendship involves recognition or familiarity with another's personality. Friends often share likes and dislikes， interests， pursuits， and passion.
How can we recognize potential friendship？ Signs include a mutual desire for companionship and perhaps a common bond of some kind. Beyond that， genuine friendship involves a shared sense of caring and concern， a desire to see one another grow and develop， and a hope for each other to succeed in all aspects of life. True friendship involves action： doing something for someone else while expecting nothing in return； sharing thoughts and feelings without fear of judgement or negative criticism.
True Friendship-Relationship， Trust， Accountability
True friendship involves relationship. Those mutual attributes we mentioned above become the foundation in which recognition transpires into relationship. Many people say， "Oh， he's a good friend of mine，" yet they never take time to spend time with that "good friend. "Friendship takes time： time to get to know each other， time to build shared memories， time to invest in each other's growth.
Trust is essential to true friendship. We all need someone with whom we can share our lives， thoughts， feelings， and frustrations. We need to be able to share our deepest secrets with someone， without worrying that those secrets will end up on the Internet the next day! Failing to be trustworthy with those intimate secrets can destroy a friendship in a hurry. Faithfulness and loyalty are keys to true friendship. Without them， we often feel betrayed， left out， and lonely. In true friendship， there is no backbiting， no negative thoughts ，no turning away.
True friendship requires certain accountability factors. Real friends encourage one another and forgive one another where there has been an offense. Genuine friendship supports during times of struggle. Friends are dependable. In true friendship， unconditional love develops. We love our friends no matter what and we always want the best for our friends.
True Friendship-Recognition
How can we find true friendship in this often phony， temporary world？ Friendship involves recognition or familiarity with another's personality. Friends often share likes and dislikes， interests， pursuits， and passion.
How can we recognize potential friendship？ Signs include a mutual desire for companionship and perhaps a common bond of some kind. Beyond that， genuine friendship involves a shared sense of caring and concern， a desire to see one another grow and develop， and a hope for each other to succeed in all aspects of life. True friendship involves action： doing something for someone else while expecting nothing in return； sharing thoughts and feelings without fear of judgement or negative criticism.
True Friendship-Relationship， Trust， Accountability
True friendship involves relationship. Those mutual attributes we mentioned above become the foundation in which recognition transpires into relationship. Many people say， "Oh， he's a good friend of mine，" yet they never take time to spend time with that "good friend. "Friendship takes time： time to get to know each other， time to build shared memories， time to invest in each other's growth.
Trust is essential to true friendship. We all need someone with whom we can share our lives， thoughts， feelings， and frustrations. We need to be able to share our deepest secrets with someone， without worrying that those secrets will end up on the Internet the next day! Failing to be trustworthy with those intimate secrets can destroy a friendship in a hurry. Faithfulness and loyalty are keys to true friendship. Without them， we often feel betrayed， left out， and lonely. In true friendship， there is no backbiting， no negative thoughts ，no turning away.
True friendship requires certain accountability factors. Real friends encourage one another and forgive one another where there has been an offense. Genuine friendship supports during times of struggle. Friends are dependable. In true friendship， unconditional love develops. We love our friends no matter what and we always want the best for our friends.
True Friendship-Recognition
How can we find true friendship in this often phony， temporary world？ Friendship involves recognition or familiarity with another's personality. Friends often share likes and dislikes， interests， pursuits， and passion.
How can we recognize potential friendship？ Signs include a mutual desire for companionship and perhaps a common bond of some kind. Beyond that， genuine friendship involves a shared sense of caring and concern， a desire to see one another grow and develop， and a hope for each other to succeed in all aspects of life. True friendship involves action： doing something for someone else while expecting nothing in return； sharing thoughts and feelings without fear of judgement or negative criticism.
True Friendship-Relationship， Trust， Accountability
True friendship involves relationship. Those mutual attributes we mentioned above become the foundation in which recognition transpires into relationship. Many people say， "Oh， he's a good friend of mine，" yet they never take time to spend time with that "good friend. "Friendship takes time： time to get to know each other， time to build shared memories， time to invest in each other's growth.
Trust is essential to true friendship. We all need someone with whom we can share our lives， thoughts， feelings， and frustrations. We need to be able to share our deepest secrets with someone， without worrying that those secrets will end up on the Internet the next day! Failing to be trustworthy with those intimate secrets can destroy a friendship in a hurry. Faithfulness and loyalty are keys to true friendship. Without them， we often feel betrayed， left out， and lonely. In true friendship， there is no backbiting， no negative thoughts ，no turning away.
True friendship requires certain accountability factors. Real friends encourage one another and forgive one another where there has been an offense. Genuine friendship supports during times of struggle. Friends are dependable. In true friendship， unconditional love develops. We love our friends no matter what and we always want the best for our friends.
True Friendship-Recognition
How can we find true friendship in this often phony， temporary world？ Friendship involves recognition or familiarity with another's personality. Friends often share likes and dislikes， interests， pursuits， and passion.
How can we recognize potential friendship？ Signs include a mutual desire for companionship and perhaps a common bond of some kind. Beyond that， genuine friendship involves a shared sense of caring and concern， a desire to see one another grow and develop， and a hope for each other to succeed in all aspects of life. True friendship involves action： doing something for someone else while expecting nothing in return； sharing thoughts and feelings without fear of judgement or negative criticism.
True Friendship-Relationship， Trust， Accountability
True friendship involves relationship. Those mutual attributes we mentioned above become the foundation in which recognition transpires into relationship. Many people say， "Oh， he's a good friend of mine，" yet they never take time to spend time with that "good friend. "Friendship takes time： time to get to know each other， time to build shared memories， time to invest in each other's growth.
Trust is essential to true friendship. We all need someone with whom we can share our lives， thoughts， feelings， and frustrations. We need to be able to share our deepest secrets with someone， without worrying that those secrets will end up on the Internet the next day! Failing to be trustworthy with those intimate secrets can destroy a friendship in a hurry. Faithfulness and loyalty are keys to true friendship. Without them， we often feel betrayed， left out， and lonely. In true friendship， there is no backbiting， no negative thoughts ，no turning away.
True friendship requires certain accountability factors. Real friends encourage one another and forgive one another where there has been an offense. Genuine friendship supports during times of struggle. Friends are dependable. In true friendship， unconditional love develops. We love our friends no matter what and we always want the best for our friends.
True Friendship-Recognition
How can we find true friendship in this often phony， temporary world？ Friendship involves recognition or familiarity with another's personality. Friends often share likes and dislikes， interests， pursuits， and passion.
How can we recognize potential friendship？ Signs include a mutual desire for companionship and perhaps a common bond of some kind. Beyond that， genuine friendship involves a shared sense of caring and concern， a desire to see one another grow and develop， and a hope for each other to succeed in all aspects of life. True friendship involves action： doing something for someone else while expecting nothing in return； sharing thoughts and feelings without fear of judgement or negative criticism.
True Friendship-Relationship， Trust， Accountability
True friendship involves relationship. Those mutual attributes we mentioned above become the foundation in which recognition transpires into relationship. Many people say， "Oh， he's a good friend of mine，" yet they never take time to spend time with that "good friend. "Friendship takes time： time to get to know each other， time to build shared memories， time to invest in each other's growth.
Trust is essential to true friendship. We all need someone with whom we can share our lives， thoughts， feelings， and frustrations. We need to be able to share our deepest secrets with someone， without worrying that those secrets will end up on the Internet the next day! Failing to be trustworthy with those intimate secrets can destroy a friendship in a hurry. Faithfulness and loyalty are keys to true friendship. Without them， we often feel betrayed， left out， and lonely. In true friendship， there is no backbiting， no negative thoughts ，no turning away.
True friendship requires certain accountability factors. Real friends encourage one another and forgive one another where there has been an offense. Genuine friendship supports during times of struggle. Friends are dependable. In true friendship， unconditional love develops. We love our friends no matter what and we always want the best for our friends.
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