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一国在一年内其境内的全部劳动和资本所生产的所有最终产品和服务(啤酒、水果、轿车、音乐会、飞机航班、医疗保健等)的市场价值(货币价值)之和称为_________。

【参考答案】

国内生产总值或GDP
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Just a couple of days ago, climbers, backed by United Nations Environment Program (UNEP), returned from the Himalayas, where they gathered first-hand accounts from monks, local people and other travelers on the state of the environment of the world's most famous mountain rangE.They have recorded in words, in photographs, and on film, the dramatic impacts that global warming is having on glaciers, causing them to rapidly thaw, and build up melt waters in mountain lakes. As a result, these lakes could soon burst, sending millions of tons of water and rubble swirling down the valleys threatening life and limB. The expedition has also looked at the impacts of tourism on the mountains, concluding that much of what is happening is environmentally damaging, and a burden on the people, wildlife and landscapes of these once pristine wilderness areas. Every year World Environment Day is an occasion to pause and reflect on the state of the environment. This year especially, faced with the findings of our climbers, in the International Year of the Mountains, I urge you to 'Give Earth a Chance'. I ask you to look at our daily impact on the planet and its peoples, and to take action to improve our environmental behavior. Although mountains have been revered since time began, such beliefs are no longer enough to preserve fragile mountain ecosystems, for the well-being of all. We face an immense challenge, the challenge of ensuring their stability and preservation for the generations to comE. Mountains are our water-towers. Mountains are a major source of energy. Mountains feed those living on them. Mountain ecosystems are linked to life in the lowlands, to freshwater and to the seas. Mountains are islands of rich biological and cultural diversity, home to unique plants, animals, languages and traditions. Sustainable development is a must. We need to combine the environmental dimension with social activity and economic development. This must be our common target, especially in mountain regions. Without sustainable development we cannot solve the problems. It is not enough to simply say we have a conservation plan for nature, and natural resources. We must give people a chance to live and survive in these regions, therefore we need jobs; we need a perspective for young people to remain there and not go to the big cities. Mountains are virtual treasure chests of untapped economic potential—vital to sustainable development. This was recognized by the Earth Summit in Rio. Mountains attract tourists, but tourism has to be well managed to minimize impact on sensitive mountain environments. Respect should be the byword of the tourists, and tour operators, that bring people into contact with local people and landscapes, The respect includes paying local people a decent wage, sourcing local food and materials where possible, and observing local customs, beliefs and traditions. Tourists are guests in other peoples' ecosystems and should behave as such. Mountains as a resource HAVE to be valued, and some of that value has to benefit mountain dwellers. Earnings from tourism should be shared equitably between all stakeholders. Especially this year, the International Year of Ecotourism, every effort should be made to promote Ecotourism in mountains. For some communities and regions, sustainable tourism can be a first step towards sustainable development. Let us hope that all societies will come to revere mountains, and thus be motivated to invest in them, preserve this unique asset, and in turn reap benefit from it. On this World Environment Day let us all begin to act for the conservation not only of the mountains, but the sea, the land, water and the air too. Let us act to give the Earth a chancE.An unpolluted pristine environment is vital to our survival, a precious resource, which will only endu
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甲公司系药品制造企业,其为增值税一般纳税人。甲公司于2002年1月31日经董事会会议通过,决定研制一项新型药品,该药物目前国内尚无同类产品,预计需要3年时间才能完成。甲公司为研制新型药品发生了如下交易或事项:(1)2002年2月20日从国外购入相关研究资料,实际支付的金额为100万美元,美元兑人民币的即期汇率为1:7.8。(2)2002年2月30日,向主管部门申请国家级科研项目研发补贴500万元。主管部门经研究批准了该项申请,并于2005年4月4日拨入300万元,其余200万元待项目研发完成并经权威机构认证通过后再予拨付,如果项目不能达到预定目标,或者权威机构认证未予通过,则余款200万元不再拨付。(3)2002年3月10日日购入为研发新药品所需的实验器材,以银行存款支付。该实验器材作为固定资产管理,其原价为1 200万元,预计使用年限为10年,按照直线法计提折旧,预计净残值为零。(4)为研发该药品自2002年2月1日起至2002年6月30日止,已发生人员工资300万元,其他费用600万元以银行存款支付。(5)经研究,甲公司认为继续开发该新药品具有技术上可行性,为此,于2002年7月1日起,开始进行开发活动。至2002年12月31日,已投入原材料3000万元,相关的增值税额为510万元;支付相关人员工资300万元。(6)2003年1月1日,甲公司经进一步研发证明其继续开发该项药品具有技术上的可靠性,有可靠的财务等资源支持其完成该项开发,研发成功的可能性很大,一旦研发成功将给公司带来极大的效益,且开发阶段的支出能够可靠计量,即符合资本化条件。甲公司于 2003年度为进一步研发新药品,发生的材料、增值税额、工资、其他费用分别为8 000万元、1 360万元、800万元、1 200万元(以银行存款支付)。该药品于2004年度发生开发费用5 000万元,其中,人员工资3 000万元,其他费用2 000万元以银行存款支付。该项无形资产预计可使用10年,按直线法摊销,预计净残值为零。2005年1月6日,该项开发活动达到预定可使用状态。(7)甲公司于2005年3月31日收到主管部门拨付的剩余补贴款项。(8)因市场上又出现新的与甲公司新产品类似的药品,导致甲公司研制的上述新药品的销量锐减,为此,甲公司于2008年12月31日对该项无形资产进行减值测试,预计其公允价值为8 200万元,预计销售费用为200万元,预计尚可使用4年,预计净残值为零。假定不考虑所得税影响和其他相关因素。要求:(1)按年编制甲公司2002年至2005年与研发活动相关的会计分录、计算甲公司应予资本化计入无形资产的研发成本。(2)计算甲公司2008年12月31日的可收回金额,并计算应计提的减值准备、编制相关的会计分录。(3)计算甲公司该项无形资产于2009年度应摊销金额。
A.8。