K50 an adventure on the train (bar 9 -)

 The first to eighth bars link address:
ninth bar: Wu Baolin (Wu Baolin, male, poet, lives in Wuhan)
words, it does not feel any fear at all, even a little fun watching Ghost mm when the Put out the sound, just like watching cartoons. Do I have lost the grasp of feeling? Thousands of centipede. into thousands of tens of thousands of centipede. centipedes hh martial arts. workers. no avail. loss of working time. armed work. no mercury. Wu Kung bored I play wugong hh phonetic, homophone of the Chinese character to see these side by side, felt a sudden nausea. Modern technology and ancient civilization of some unspeakable make peace, we are the product of between the legs stiff dominated by the temptation. mankind to create a civilization, education, human civilization, in turn, the son stronger than in I, son Just sing the words br> the face of this residue unfinished draft, I am now a look of hesitation, I do not know what to do. get stuck, I think. departure from realism, interspersed with classic ghost stories made the musty past and modern country , has cropped up among Hong Kong and Taiwan Horror movie seen one by one, distant dream. I tried to fabricate a story of these seemingly very vanguard, it is myself and others who entertain the people, entertaining people who entertain, but The ultimate goal is to get whatever kind of mess you want the magazine to publish, for point royalties. from the South after graduating from the university, I have not been working, although the half-way to the interview are also a few units, but that the office performing stage, closed space so not for me. freedom from state repression, I always still searching, perhaps only because has never been, never satisfied. just like all the hoarse shouts, they can not stop the moment the moon appeared In the corner of my window. right crooked neck, and now I can see a yellow moon hung, which stud the sight of steel security mesh partition, but can not stop. That light shines in the blue screens turned black following, as the weather outside the window, playing out of these Jianpanshangqiao hieroglyphs add a little hazy ghostly atmosphere. Hungry Ghost Festival has just passed, it is often said that Halloween has just passed, I think, all this not without warning. now I look at this Huangyue Liang, has been the highest point of a building covered a small part. I wrote the novel, I made up the story, the original is not able to escape the rapidly changing nature. < br> I have to admit, I rely on these ghost stories possessor of me. I will write about almost every few days from different areas of the ghost, such as students ghost, ghost writer, ghost party, eat ghosts, revolution, ghosts, ghost counter , lying ghosts, naughty, devil hh my career is to study the ghost. listen to their cries, and complained that they witnessed the rape captive child, and their indomitable, their gentle enough, and their hidden secret ghost heart fragile rotting flesh. and I eat and drink, but a Lazard animals, a point just learned to play the animal characters. These old words like me to come out of the two hands, two groping in women left their mark on the butt, but also touched the trunk of a tree, a deep sand possible. always pour the river I have only very small hand touched it, when cold fluid, and that a feeling very wonderful, very comfortable, but hh splash fell into the river I went. river swallowed me, including the collapse of the earth beneath my feet. I mouth blowing bubbles, bubble surface on the broken, I put a small fart, a little fart bubble surface, but also broke. I was alone and helpless, feel the world is too soft, soft little body down gradually hh a fisherman with his huge string bag hooded me, and then 180-degree turn directions, and I was like an abandoned fish fish team, or lust, like a naughty little fish food, a long arc in the air of a Caesar, I was kind of fisherman gently thrown into the river bank, like scales on the body fell on the grass. This is the eternal afternoon, the eternal little fart and bubbles. I think the time has been rescued by a fisherman in 1993, and when I just turned 10 years old, Mom is over the Yimeng Mountain oiler lug to a big city to sell oil. I was born in the Yangtze River, the story of childhood raised by grandmother. grandmother story worth glowing hot pot rice. ancient story of the Chinese people are being raised. Each one has a future telling stories of the grandmother. Jiangguigushi grandmother will be more lovely and admirable. not to mention my grandmother also read it a little private school.
wrote here, I discovered that my seven o'clock the sun of socialism, actually rely on those beautiful ghost, mournful howl of the hungry ghosts, over the square of the Beyond The Grave to live, to shine. promising young , Cao. this idea suddenly appallingly, not because of the fear of ghosts, but think this is disrespectful of a great country. Zi bu yu bizarre ah. opium, opium remember, writing a novel is like eating a large smoke, like the ghost of the old dream lover has all the signs of all hh.
ink I eat every day, squeeze milk, of course, the reason of sex, body structure, but the spirit of the milk but also do not squeeze out, which can not be justified. writer's dream, hanging on the wire as long as the wind fluttering blouse, Yingyingchaochao, shaky, and it never seemed to not fall, the two empty plastic clips biting shoulders tightly.
I always feel sorry for the financial crisis and the high rate of national employment statistics, not only unproductive, but also a drag. Every time I see news network reporting the good news of the employment rate is climbing, I ashamed to psyche, for their own incompetence, for their silence, for the damp hut, a leaky toilet, the poor free, and a lonely night in the meaningless. At this time I had drank a cold water, learning Jackson was dead twisted undead butt dance, pacing to the toilet, from the messy stuff that point out the nest, full of shame Biechu a warm bubble urine, curved arc consistent with Newton's laws, but also consistent with dialectical materialism. sometimes what the body will twitch slightly as the night the moon in the sky began to rain, which made me feel satisfied. all can be beautiful Yeah, Well Road, drowning in the feces. this time, no fucking sense of humor also how to live.
I deal with every day reality and illusion, daily measurement of the distance between them. I have this headache, do want to kill. as a useless good citizens, how I even knife will not be playing, let alone guns. as a useful good citizens, I have to keep looking for opportunities to hone their weapons inside the body, their spending does not pay taxes is not the gun, held the bullets used to conquer the night, with tragic exterminate the group of characters looking over sucker. This is what I can do the arena knife guns are gone, leaving only various types of keyboard pops pops, bang bang fight. This War is not no smoke, Do not you see my mouth spit tobacco is circle it? bubbles and circles, a pair of good brothers, mother, all this damn have signs.
that cigarettes should smoked, and then crooked his neck to see out the window, the Huang Yueliang has disappeared from view, like a knock out a few bats flying wildly ecstasy, a Douyi Dou, and if the air in the dark wall of countless potential. They the fly as fuck against the wall. huge colorful billboards flashing light, shot through the night clouds, a waterfall-like layers of golden light pouring down from the roof, like a wicked woman out of deduction from the window Shi Penzai. just the feces is gold. gold feces. the golden age of feces.
throw smoke, I went to the balcony for a while through the air. cool night, the curtains hung across the room lights. a Wizard drilling window, opened the quilt, shouting: .
now browse the computer has been compiled out of the story, more and more interesting, a sudden awareness of sensible unknown number of deep ravines, mountains and valleys. and how our language is weak, compared to nature magic, mankind has never been thoroughly understand himself. novels written in the front part of the me out of the seven traditional Chinese medicine, suffering one day. which drug is blind centipede 3, a total of 21. including 10 grams of silkworm, all insects (scorpions) 6 grams, 30 grams of white moss skin, wind 15 grams, Kudingcha 15 grams, 15 grams of skullcap, 30 grams of soil Ling, Dan 20 grams, 15 grams of Folium, Radix 20 grams, 10 grams of cicada and so on. past have not eaten Chinese medicine, the centipede, the whole insect really scared me. I still have preserved this drug alone to prevent disease recurrence, and when necessary. and the charred body, then does come from a real experience, but not in the train body the bathroom is not one, but few with Shanghai-Nanjing expressway in the body, all ages, it is burned buses were burning the body, one by one burned like coal briquettes given pairs of eyes hopeless mournful light, toxic hot summer road exacerbated by the terrible tragedy like. It is a matter in 1999, has long since been more and more like news to drown out, but so far can also search to several reports .
the beginning of the novel, I wanted to start a women's perspective to the narrative, but says that says put the was sorry. so in the later narrative, I decided to give the protagonist a name as: Wang Hao. This name is also readily seized the. and the tattered wet shared with me that the hut brother, called Wang Hao. But I had too excessive moisture in the room, so he removed the drops of.
As at the beginning of But because I graduated on the eve of a trip to Beijing, a Press interview, the results ended without result. This is fiction, but would like to take the novel to express feelings about life. After the interview I went to the outskirts of Beijing high- Midian, the dog does not shit the little village of residence of migrant people, including one of my friends. This is my first visit to the great capital to found his own Beisuo. stand in Tiananmen Square, felt bored. In addition to watching the happy kids jumping around and feel their happiness, I am empty. along the high red walls move forward, opposite a group of Babes Xipixiaolian, I followed Xipixiaolian, boring is not boring. When I crossed the long tall bridge, overlooking the rolling foot traffic and pedestrian flow, and when I hear my friends talk about the suburbs that stand in the road into a row of teeth arranged in sub-painted lipstick on a chicken, I have to admit, at the moment I like Beijing , and like the focus on the beautiful creature of the capital. This is the happiness of Socialist Youth. ah, I am damn happy. think of all this, there is a burst of tiny body even convulsions. But all and to you? Han pumping pumping .
No, not a social abandoned me, that I abandoned the society. just like the soul of the body will eventually grow tired of ghost eventually came to earth. I like the earth, like the world is full of people, like the world is full of ghosts. I Now living like a wild crane fly from one side of the city the other side, envy me! addition deflated wallet, in addition to my leaky toilet. I readily create some text garbage a day, nausea and death to you. This is part of my happiness. I fed in this age group of devils and a group of ferocious ghost seductive, seductive soul full of guilt, together with the floating world travel, travel in space, travel in space, the asteroid will eventually hit out of the earth The soul is one small step for a man, a big step forward. ghost lead us to rise. the ghost of our upper body.
the gray-haired, elderly'd face the real dark. subject of my novel. I would expect it to next month's living expenses. It was my only real thought. When I play the keyboard, shell. Code no story here, no money cheat. I really feel the pain Yeah. think of Grandma, the grass on the graves, I really feel the pain. If my grandfather in Ye Hao, grandfather is not a story, but he can speak their real experiences, talk about how he was a guerrilla in the woods catch, how a bullet went through his hat, his landlord as to what caused the suffering of children hh grass on the graves could be my grandfather was more than the grandmother high.
for the world around, I can not trust. So, every time travel to distant lands like sleepwalking, it means no longer wake up wake up hh but I can not sleep, I can not always sleep ah . a piece of lime on the ceiling fell, cracking the surface particularly harsh. I felt dizzy, I'm so tired, all seemed shaken, windows on two flies chasing each other, the left side of cactus on the table with the red hair light, the top of the bulb covered with yellow spines, thorns hh soft rushing sound of flushing toilet sounded, wooden doors creak shouted, across the roof like a cat crying baby, I hit the keyboard pops sound, there is embedded in the wall where the broken windows machine, the age-old, when it works like the roar of the train, Green train cars in the wilderness, wandering in the vast plains of hh yes, that steel rails of between the distant calls, and the world can gather in a moment the voice of many, past and present, the depths of the universe, hear, and hear, everything in the Conforming with hh
at the moment sitting in dark, damp room, I listened to the world's most vibrant, as if once again found a new form to capture those hidden secrets, use them to fill the emptiness of a person hh Although ubiquitous writing is to use empty feed empty, but I have to continue writing, to survive, to fed ghosts, but also driving alone and lonely. I want writing from the seat for the elderly, from the unique title of the person. a girl can be her lover, proudly said: ; this concept pig. seedlings, he can ask the peasants: Brother of meat and worthless! For example, you can play: each section of the car is full of pork sausage. smooth casing, greasy sausage, crowded together, friction and friction, Kacha Kacha, reflecting the dazzling light, reflecting the car window the night, silent earth. and I, a recent graduate, is a wait Daozu thin sausages, university education has long been a body drained of juice. but I still was a sausage, though skinny, but still excited to wait Daozu . Who can escape the gorgeous Oriental kitchen? I am proud I was a sausage lover waiting Daozu like to wait. train traveling in the North China Plain, with tragic, the terminal is Beijing. capital. pre-eminent city. < br> old man sitting next to me with his glassy eyes looked out the window. glass reflecting light in the direction of my passengers, seats, overhead luggage together incorporated into the virtual image. This has rows of seats , all individuals living in a world outside the window. stubborn laws of nature learned us, this is a natural image, which is the mirror principle, the world outside the window as the train with me and the elderly, indomitable. It was real people, false image. Even if the head hit the rail body side of utility poles are also intact. safe false desirable. I stared at his glass, looking across several passengers from the move to the elderly. I looked at the old eyes, I suddenly found that he is also looking at me. a pair of dark blue eyes. is that all this false image of completion.
old man seemed tired of the game, suddenly looked to one side at me. < br> In our car window, too terrible hh a coincidence. > , forepaw Ta once accidentally, and then forward a crooked body, I'll just roll down from the back of the bull, a cow horn Wow that from grazed my right under the nose, I felt a biting the pain, a surge of cold wet liquid down over his eyes, has been flowing down, I was still small, only cry. my sister can be scared to death, and she burst into tears. But fortunately, eyes do not pierce the bird angle, but scratched from the eyelids, or I'll be in trouble. so far, I also left a little scar on his right eye side. Do you really lucky, but generally not Caikong cattle, unless it is done in the field barely work, or by what sudden stimulation. just the train brakes, it must be because it hit the first home cattle, the driver may not even know what hit something. the train did not slow fast enough, that day has not yet dark, hey, what must have been exciting, a very honest bovine animals, beef is Animal honest ah hh The eyes are large objects, objects larger than it, so a little afraid of cows, a kid actor will be able to just hold a cow. to the mouth and swallowed it.
I do not casually answer, continue to look at the glass. Not far away, a little bit of flickering lights, front seat windows open a little hole, the wind was nasty float whirring curtains, blue cloth that will burn like a fire mission that person's face. woo woo black earth makes unwarranted give birth to a trace of the coaching. think of the destination of my trip, the future is unknown, an unfamiliar environment , and I ready? not know, the shadow of dragging feet over the past, I seem to spend a lot of effort in order to stride to a small step, this is fate? I do not believe that they can not get rid of hh
train seems to be turning, long tail, a luminous body, walking in between steel rails through the heart of the plain, and the penetration of the crop land in the hh dark side of my face over the old man has no longer at me, sitting opposite us turn to see a young girl, she sat near the window position. I was projecting a false image of glass found in all of this, I do not have heavy rotation around the head can detect the subtle changes, which made me feel satisfied, a little upturned mouth unconsciously. girl lying on the table, seemed to rest. her bag on the legs, the head placed on his left arm bent, leaning forward. my attention the old man look at that girl's action, suddenly remembered when passengers stand up Pazaichuangkou Look at that bloody broken horns, this girl looked ordinary crystal face, the tears of two strings hanging from Yichang hh
K50 departure times when driving is more than a night at seven o'clock, but the weather is still not dark, the sun is still struggling. standing in the open space can still feel the warmth sunset. train started shortly after driving out of the urban areas, the scenery gradually open up. until the night the day before yesterday during the day, I drink is speeding up, go to KTV package night, in the side of the road facing the roots of vomiting, urinating in front of the women's dormitory on campus late at night wolf hh parting like the howl is a manual labor. the car has been very soft body, to the elderly for a little space, to be a little confused and completely scrapped. I just felt dizzy and drowsy, suddenly heard hh a burst of loud noise. is the train brakes.
br> I was awakened and quickly stood up Pazaichuangkou. elderly are also the venue, standing on my right side. commotion inside, more and more passengers began to crowd from both sides here. A middle-aged man bare upper body, neck, about as old driving a little boy. high, excitedly pointing out the window with his right hand.
afterglow of the setting sun shines on the horn last point on the endings, a complete and a half left. cow collapsed ditch in the dry, broken bones crack is clearly visible. white powder fell between the eyes of cattle, such as a small white hair naturally grows in the top. horn is severing, the sharp corners where some have unknown flew, like a sideways split bamboo down, the rest of the period covered benefit spines can penetrate palm of the hand inserted into the palm of your hand. across the dirty glass can still see it floating belly slightly. cows have been dying. horns on the head part of the deep have long been soaked in blood flow to cow's right eye has been on the hair down a little bit down in the drops. cows now only one eye open, but the way is also very weak. bird broken due to the huge horns the impact, was distorted, but the roots are still at the head of the meat. gently remove only angle, apparently will not take much effort was.
ridge station old man, wearing a red T-shirt, printed in front of the five linked rings, right hand holding a hoe. He is looking toward the cow. hoe ups and downs, hit the hard soil, although not very frequent, but also can feel the way he let them go. He can use hand tools only Zhebing hoe, only it can express his feelings. his face dark meat jammed together, and suddenly completely relaxed, hoe landing , the flesh of his face and crowded, hardly see his eyes. He closed his mouth, not consciously open, two long slit embedded in that dark picture of the meat. he will see the cows collapsed to the ground, one would also look at the train, quickly swept from the rear of the front, and peering at us one of the cars in both eyes. He just has been standing ridge, repeat the above action.
a moment he seemed to be rushing, front foot just one small step, but also went a big step back. from the window and looked at the hard soil with a hoe and made a road stuck. just as he seemed to come under a great commitment to the hub, from a middle-aged man rushed over the fields pulled him that shook the hand hoe. Then came a few middle-aged and never far away However, only stand watching from the old location close to the train, watching the carriage both wriggling in the head with a curious eye. middle-aged man from the side with its arms and hugged the body of the elderly to postpone, it is look effortless.
days will be dark. whirring fans inside the rotating head ringing, hear exceptionally clear. windows inside and outside of the world at the moment the formation of a confrontation. separated by a layer of transparent dirty Glass, Silence of the confrontation to no avail. I think all this is futile, nothing can change. the train would start for a while, the night will cover this land, we will expose another piece. There is nothing can be changed. three minutes, three minutes later, the train slowly started the night has come slowly. Farewell, old man, do not, the cows dying, about to be transported to the cows on the table, then The remaining bones are made of cattle bone meal of delicious soup hh
passengers back to their seats one after another, when I saw the girl sitting opposite the window, his face wearing the tears. The eyes of the passing of her landscape. always passing scenery. not old and the new landscape of the points. She cried? why are you crying? Why are you crying?
perhaps a false image from the glass in the notice that I was watching her, she seems a bit embarrassed, I also think that staring at a strange woman is not very good, also turned his head, pretending to four outright. She homeopathic hands on the table, lie down to rest. really rest, or leave to rest, I'm not sure.
remember a little bit faster. There is a deep brown on the scar, such as burning off by some metal, a little afraid of people. The old man gently stroked the scar on his left hand, it is natural motion. I pretended not to see the way you continue to stare at the elderly eyes, waiting for him the following words. covered with a wrinkled face, eyes, deep inside, look carefully when a little sluggish, but from time to time, revealed a profound light.
the train slowed down. going into the tunnel . It was the first line of this tunnel, not long nor short.
the following bars from the eleventh Solitaire Chen Bo (Bo, female, lives in Wuhan)

I asked the Buddha

 Buddhism, said a person has three stages of enlightenment: are used to blind the eyes of the secular
nothing had arrived in the United States can be a pure and loving heart
I gave it to every woman,
can someone let me cast a gray
asked the Buddha: the world why so many regrets?
Buddha said: This is a whirling world, whirling only regret,
no regrets, you will not feel more happy happy
I asked the Buddha: How to the hearts of people no longer feel lonely?
Buddha said: every heart is born alone and incomplete,
spent most of his life with such defects and make it successful because
another half of the meet,
not negligent to miss the one that has lost its qualification
I have asked the Buddha: If you encounter people who can love, but fear can not grasp how to do?
Buddha said: stay How much human love, a thousand welcome Ukiyo change
and lovers, do not ask is a happy thing
robbery is the edge
I asked the Buddha: If you like how wise?
Buddha said: Buddha over who are the future Buddha
innocent as I did as you

Market potential is huge kitchen appliance giant to get into the industry

 The face of high profits, large kitchen appliance manufacturers have entered the electricity market, competition for market profits. Micro-profit in the era of home appliances, more and more intense competition in the old days of relying on economies of scale to create more consumption growth, and now this model the profit model is not one of the industry, towards oligopolistic market structure is becoming more competitive. Kitchen appliances, according to the U.S. president, Zhou Yi introduced, sales of kitchen appliances under the current 35% annual growth rate estimates, the next 5 years front of them the one kitchen appliance industry more than 50 billion yuan of the delicious cake. Gross margin and net interest margin due to significantly higher than the black power industry, but also over the ice to wash empty white power industry level, but also known as the last piece of the domestic appliance industry Health appliances.

However, the increasing the domestic level of urbanization, the future will have more companies involved in the kitchen appliances industry, especially the United States, and other home appliances giant Haier and Galanz in the kitchen appliances industry, force, and will further enhance the kitchen industry concentration, brand-name kitchen products industry will be gradually out. The following are building networks Xiaobian nine analysts with authority summed up the current view of your kitchen and home appliances industry trends and why the push into kitchen industry giants?

industry concern: Why rush to get into home appliance giant kitchen industry?

Galanz will enter the kitchen industry, strong, heavy launch electric cooking, range hood, gas stoves, Xiaoduwangui, electric water heaters, gas water heaters and other kitchen products. Although Glanz layout has also been in the kitchen and bathroom products, but not yet in the end kitchen products sales. Galanz Group spokesman, said Lu Ji Lie, Glanz has been clear strategy to enter the kitchen industry, the specific investment work in progress. Glanz into the kitchen industry, enterprise development to a certain stage, but also to achieve Glanz is an indispensable household electrical appliances as part of Galanz to do

to the end of the market in the new owner of the GEM electrical [38.001.74%] (002508.SZ), and I would go smoothly in Foshan, Guangdong million businesses and new kitchen and Electric Company ( Appliances than the boss, million and a new electrical level of the overall product gross margin to be lower though, but remained at 27% for two consecutive years or more, net profit margin remained at 7.5%.

financial performance in the first three quarters last year, the best Gree Electric Appliance [18.240.61%] (000651.SZ) was only 20.66% gross margin, net profit margin reached 6.52% of the historical high point.

that are eager to dig deep appliance giant kitchen appliances market. In mid-December last year, the U.S. Consumer Electronics Group announced that from the kitchen and serve the cause of Zhou Yi, general manager of the newly formed less than 5 months, executive director of marketing headquarters in China, the personnel arrangements at the United States highlighted the cook, CLP Group Guardian Electric ambitions.

Prior to this, last September the United States investment in Wuhu, Anhui kitchen appliances in the kitchen and production base of 500 million yuan has been put into production. Xinhua according to the United States within the plan, the base annual production capacity of 2011 exceeded 20 million units. Group of the United States Xinhua said the person in charge, the United States last year, sales of kitchen and has exceeded 3.0 billion.

in the PRC, the data also show that the United States last year's third quarter market range hoods and gas stoves were up to sixth position, market share reached 6.5%, while these two types of Leading manufacturers of products Wo boss electrical side of the market is only about 14%. 

Heilongjiang

 Xinhua Harbin January 24 (Xinhua tube construction Tao) reporter learned from the Heilongjiang Provincial Seed Board, production

Wuchang music Korean rural community of farmers Zhengfu Xiang Fu Sheng Village, 40 acres of 2010 planted rice, net profit 6 million. He said: Heilongjiang Province, Hong Zhong Bao seed Authority said,

Over the past 5 years, invested over 100 million yuan in Heilongjiang Province, the implementation of improved varieties of agricultural engineering, innovation breeds vigorously, including rice varieties grown in cold resistance, lodging resistance, cold resistance has made significant progress. At the same time, gradually increase the variety of test validation promotion efforts, a total of 637 varieties promotion examination, a total of 173 species demonstration, demonstration area of 4.67 hectares, radiating around the nearly 5,000 mu of cultivated land, improve the varieties of update rate .

Heilongjiang is China's largest commodity grain production base, enjoy

Lost to third-party traffic reports WP7 Windows 98

 Worse, Chitika pointed out, Windows Phone 7 of the overall traffic only after the iPhone and Android sum of 0.44%.


According to the survey online advertising company Chitika, Windows 98 though has almost disappeared, but the flow of the market than Microsoft Windows Phone 7 just even higher.
Chitika's data to Microsoft sounded the alarm, in the October opening for sales in Europe and Asia and in November after the U.S. market, Windows Phone 7 of the sales are not satisfactory, even though Microsoft had said, WP7 six weeks after the listing suppliers to the network of 150 million units, but its real sales is still not announced, it seems that Microsoft still have to continue to work hard ah.

according to market research firm Net MarketShare statistics, an old Windows 98 operating system is now dominated the global market, 0.04%. Chitika advertising network this month's interview, Windows 98 accounted for 0.019% of the traffic, while Windows Phone 7 less than 0.010%.

The next three days will have a wide range of southern Guizhou, a freezing rain and snow

 18, 08 am to 19, 08, Ili River Valley in Xinjiang, Heilongjiang, Jilin, north, east and southern Tibet, southeastern Northwest China, Southwest China most, Jianghan, Huaihe, Yangtze River, South China, Taiwan small to moderate snow (rain) or sleet, which, in northwestern Yunnan, Guizhou, south, southern Hunan, Jiangxi Province in central, northwestern Fujian and other places have moderate to heavy snow (rain), most of Guizhou, Hunan, western and southern Northeast Guangxi, Jiangxi have freezing rain in parts of northwest. Eastern Inner Mongolia, Northeast China and other places there are 4 to 5 northerly winds. Taiwan Strait, Bashi Channel, northern South China Sea will be 7 to 8, 9 to 10 gusts northeast wind; central and southwestern South China Sea waters will have 6 ~ 7, northeasterly wind gust 8.

17, 08 am to 18, 08, the Yili River Valley, northeastern Inner Mongolia, Heilongjiang, Jilin, north, south and east of Tibet, Southwest, Northwest southeastern region, Jianghan, JAC west, most Jiangnan, South West and other places with small to moderate rain (snow) or sleet, which, in southeastern Tibet, northwest and northeast Yunnan, western Guizhou, northwestern Hunan to have moderate to heavy snow (rain), the Council to have to Blizzard, the central and western Guizhou, Hunan, have freezing rain in parts of the western. Eastern Inner Mongolia and northeast China have 4 to 5 northerly winds. Taiwan Strait, ocean east of Taiwan, South China Sea will most 7 to 8, 9 to 10 gusts northeasterly wind.

by the combined effect of cold and warm air, the next three days in eastern and southern Tibet, southeastern Northwest China, Southwest China, most of the Yangtze River and South China and other places more rain and snow, which, in southeastern Tibet, Yunnan, northwest and northeast , western Guizhou, northwestern and southern Hunan, Jiangxi Province in central, western Zhejiang, Fujian and other places northwest of local moderate to heavy snow (rain), the Council to have to Blizzard, northeastern Yunnan, Guizhou most, and western Hunan south, northeast of Guangxi and Jiangxi have freezing rain in parts of the northwest.

19, 08 am to 20, 08, eastern Heilongjiang, eastern Tibet, southeastern Northwest China, Southwest China, Jianghan, JAC, south of a small to moderate snow (rain), or sleet, South China and Taiwan, with light rain or showers, which, in northwestern Yunnan, and Guizhou in the east, central and northern Hunan, northern Jiangxi, Zhejiang and western Fujian in the southeast to the snow (rain), most of Guizhou, Hunan, western and southern Guangxi parts of the Northeast have freezing rain. Eastern Inner Mongolia and northeast China have 4 to 5 northerly winds. Taiwan Strait, Bashi Channel, northern South China Sea will be 7 to 8, northeasterly wind gust 9; ocean east of Taiwan, central and southwestern South China Sea waters will have 6 ~ 7, northeasterly wind gust 8. 

Mortal mortal Cultivation Cultivation Chuan Chuan recently updated 1607

 Different channeling, and shortly heard come out of what, look for one of the cold.

I just blew the bird unicorn true spirit of hundreds of thousands of copies of God idea. But the enemy when he has been forced to fall soon, if not the same soul can not escape blew life. While the final display their supernatural powers Guards will be split into thousands of dollars were as much as God, but to put to death and then life, there'll be opportunities for rehabilitation can be several of the most important information, both read in each distracted replication is complete. The true spirit of the cave is one of the most important thing. Rest assured, will not go wrong.

can sense something coming out. that when more cases of the strong flavor of the weak who, if without, at the same time close under the brow faintly through the existence of a body of evil spirits out. I'm not mistaken, he should be practicing a kind of to conceal and one hit kill like the supernatural-based high-handed exercises. of course, be minor in some other supernatural occult, or can not come and go in the magic mountains of gold. Nevertheless, stand the guy, only slightly special cause for concern in the. which were not only far beyond repair, and exercises the body and supernatural powers are not simple, even I am a very dangerous way. However, I give Your method of restraint that they are at this stage the most powerful tools available. especially life insurance which means even more unpredictable. even when the parties fight it can not kill, but self-protection is more than enough to get out. Qi said the walk back and forth with the confident tone. The first [1] [2]

I can practice to the present state, thanks to the year you still are in the fetus possessed me. However, Qi Ying had to do so is to take the opportunity to borrow the original tire reincarnation. Although I do not know, why do not you finally succeed. Instead, my soul has become associated in the relationship, but to me you were not much of good intentions can be.

if they had no other thought best, if any, really. that means cast out, even if the number is higher than your normal order of existence, less than certainly difficult to resist against under the

Do you really think I do not know that the situation. I was born in a small village in the grain family, unborn, for I am the only one. You just think, when I am not really shape the soul of sanity, want to more easily take the body, is a fact.

Before pointing you may have missed? Had to tell you another place from the previous site was a great advantage in, I am afraid not now achieved. Crystal tribe to your talent, just a hundred years to practice the enemy to the state today, in the eyes of your tribe can be considered the day before the vertical.

Things then, you and I do not mention they had. Although you do not reincarnate success Even a few centuries does not necessarily have much progress. or completely repair such great progress, and then actively look for the point that true spirit of. Although a long time to wait, but better than now and the two repair higher than their own for the existence of mountains of gold with good access to Mexico. instructions, plus a lot before taking the cure, you want to be as rapid progress as before, still not possible.'d had for so long you delay it, but worth the candle. But having said that, but for true spirit of the hole just] other end of the holy order was wounded Warcraft occupied. Even if you take some risk, or that one action is more properly some of your samples. Several counter-ready means that the two of you.

But do not count the wrong day. Years as long as the count was wrong, I may take some risk of white, but also will miss this big opportunity.

mortal mortal Cultivation Cultivation Chuan Chuan recently updated 1607 mortal mortal Cultivation Cultivation mass transfer in 1607 the latest chapter of text

I ended up not without success! Is my luck, even your body in the possessed, or was looking for what other people say, maybe as early as you can travel freely out. Mini Qi Bo heard that, a few surface Emmanuel crazy flash, it seems about to become a very bad mood.

But you after all, only then would only real ray of spiritual unicorn distracted, or less if I remember correctly remember what the matter is not impossible. Some just do not ease my mind.

Possessed the most likely to find a natural success. Otherwise, read a true spirit level one hundred thousandth of God, occupied the body of an adult crystal family is still easy to do. How can they get you.

Four defeats in Guangdong remember the name of the new double foreign aid make up the four

 Lost 4 games this season, after the ball, the Guangdong Tigers team did not get too excited, contrary to a rest Zhu Fangyu and Du Feng. Outstanding performance of two new foreign aid, however, Haisilipu scored 20 points, Hudson contributed 29 points, 120 more than last night, the Guangdong Tigers beat 114 Foshan team. Most importantly, the Guangdong team 4 times before the home defeat, losing almost all foreign aid each other's strength, and finally the arrival of two foreign aid,

Wang Shipeng's feeling good, 3-5-12 vote, and his single in the first three to get 20 points, scored a game-high 34 points. However, this is a game of Guangdong team finally has had a whirlwind points in the final section of foreign aid. Eventually, Hudson got 29 points and 12 rebounds, while Haisilipu took 20 points and 10 rebounds.

the court can see, two people have very strong attack. No last game so well and two people are distracted when intermittent. . Marbury finished with 35 points and sent six assists.

early, but the ability of the two men is really the team needs.

two foreign aid in place, new issues will re-placed in front of the coach. distribution, and now, this is a question to really consider. Such as the poor state of Zhu Fangyu, Harrison injured, and Jones, together with the poor performance since the start ... ... many players after another fever cold. In addition, external factors have a very awkward forced the Guangdong team - that is foreign aid.

12 19, the Guangdong team to two points lost to the Beijing team. Abbas, Jordan's foreign aid Beijing team arranged the team the last 11 minutes! The game the last 5 minutes, he got 10 free throws and hit a 3-point shot. Abbas got the audience one of 15 free throws than the 14 team Guangdong team has more - the Jordan finished with 26 points on foreign aid, the Guangdong team has been nothing to get his way.

followed by the face of Xinjiang team, Kun Xidu disturbed than in almost the whole of Guangdong team defense. Kunxi Du CBA than in the summer to set a benchmark! To the Xinjiang team said his contract is 135 million, while the Guangdong team in the game, he showed his worth - into his team in Xinjiang, and Guangdong team is nothing more than to compete.

Guangdong team resorted to defensive tactics of all, almost every player had Kunxi Du anti ratio, which hit him once in the lowest hit rate CBA, 17, was 7. However, he actually First half 14 points, while the second half made off with 24 points! Reversal of a man in his hands almost complete.

Zhou Peng team's defensive specialist in Guangdong, in the past season, the other team's leading scorer all foreign aid planted in his hand had fallen, so he has a nickname in the squad, This time, however, he also encountered problems. More than a year ago, the United States for Gifted Zhou Peng, the group played together with the Quincy tournament, although not an old acquaintance, but it is also an old acquaintance. Jiangsu team when the other side of the foreign aid is Jiangsu team to participate in the new team of foreign aid arrived in Wright's first game for the team to a valuable victory. At that time, Wright scored in Section 4 with 22 points, the audience had 38 points, he voted in Section 4 of 5 3-pointers, one game to make the trend reversed.

then the face of Dongguan New Century team, the team even at high speed about foreign aid, he began to face the Guangdong team, 6-in.

4 games, 4 Guangdong team remember the name of Abbas, Kun Xidu ratio, and Josh Wright. Next time, Haisilipu and Hudson, you can make them remember their opponents

(This article Source: Dayang - Guangzhou Daily)

Banking raising the deposit reserve ratio has little effect on the industry (Figure)

 Weekly time-sharing plans at K Line K Line K Line

matter of months:

the People's Bank of China decided to January 20, 2011, the raised deposit-taking financial machine very RMB deposit reserve ratio by 0.5 percentage points. After adjusting for a very large financial institutions and small and medium financial institutions most of the deposit reserve ratio will reach 19% and 17%.

peace perspective:

1, a neutral impact on bank performance. Reserve ratio increases the performance of the bank has two main side effects: 1, less than the deposit reserve rate bonds and assets with the industry rate of return, pay more a part of the reserve will result in the loss spreads, but higher than the amount of small; 2, capital and will push to tighten the bond market with the industry and the level of interest rates, bank bonds and asset classes with the industry rate of return will increase. On the whole, the increase in the impact the profitability of banks is neutral.

foreign Johnson Zaibao stop large-scale recalls the warm state forest behind the taking of 23 million subsidy allegedly left Enron: central bank move is smart
2, for the amount of lending to remain limited. As the third quarter, financial institutions very excess reserve rate was 1.7% in the fourth quarter after three consecutive increases totaling 150 basis points, the current excess reserve ratio has been at a low level, but we still believe that this increase for loans extrusion should be small: the current maturity of commercial banks more than 1 year of non-credit assets accounted for 20%, that is, even taking into account liquidity factors, the bank adjusted interest-earning assets, end of space is very great large. We judge, raised the deposit reserve rate for the loans out to be a marginal increment: 1, with the statutory reserve ratio continues to improve, banks end row of non-credit assets will be more room for adjustment pole small; 2, the tightening of liquidity will continue to push the level of bond market yields, when the bond and loan spreads narrowed to a certain extent, both for the banks will change the relative attractiveness of the loan will no longer be better than the bonds of a strict assets, the reserve ratio for that time out of the loan should be maximized.

3, the valuation of banking stocks compression repair space. As a huge plate market, adequate liquidity valuation of bank shares has been a necessary condition for the uplink center, and the reserve ratio further tightening of liquidity, the valuation of bank shares for repair will have a negative impact .

4, to maintain the recommended rating. Currently, an average of 10 bank stocks Dynamic PE and PB of 10.4 and 1.8 times, respectively, the dynamic 11-year PE and PB were 8.2 and 1.5 times. Despite the tightening of liquidity in the valuation of the central banks will bring about negative impact, but given the current valuation levels have a high margin of safety, to maintain the banking industry's Bank (601,166, stock it), Highlights, Bank of Nanjing (601,009, stock it), Shanghai Pudong Development Bank (600000, stock it).

Financial officers interviewing skills (transfer)

 Outline:
First, understand the market demand
1, the financial manager's request
2, accounting requirements
3, the cashier request
4, other requirements
Second, all sectors Accounting differences
1, Industrial
2, commercial
3, service
4, other
three financial officers should have the kind of quality
four, you should also know what : the company you want to apply for m industry requirements, company developments
five frequently asked questions and answers interview method
you can do yourself as a judge, and put forward their own experience or that may face the problem of everyone to answer, choose the best options to the interview.
six
how to write a resume, to understand the market demand
1, the cashier of any work required
has its own characteristics and work pattern , cashier work, although a basic business accounting work is an integral part of accounting work, but do not be easy, cashier work has the essential attribute of the general accounting work, but it is a specialized job, a specialized technology, therefore, has its own specific work characteristics. Main features are:
(1) social. teller charged with the work of a unit of currency of payment of funds, access to the task, and these tasks are living in a the social and economic activities among the larger environment, and it is the overall economic functioning associated. as long as the unit of economic activity occurs, it will inevitably asked the cashier with what happens to economic relations. such as cashier to understand the national policies and regulations on accounting and to participate in learning and training in this area, the cashier should always run banks. Thus, the cashier has a wide range of social work.
(2) professional. teller work as a key accounting positions, with the special operating technology and work rules. certificate to fill in, how to write journal entries are learned, even the safe use and management is also very luxurious. Therefore, to do cashier work, on the one hand required after a certain vocational education, on the other hand also need to continue to accumulate experience in practice and grasp the essentials of work, skilled use of modern office tools, a qualified cashier.
(3) policy. teller work is a strong policy work, its work Each link must be in accordance with national regulations. For example, for cash in accordance with the provisions of state cash management, bank settlement method according to the National Bank for settlement. regard the cashier into the accounting work, cashier work and the specific provisions and requirements. teller who do not have these policies and regulations, not the cashier to do the work; do not act according to these policies and regulations, a violation of financial discipline.
cashier asked the cashier to have a high policy. the level of skilled business skills and rigorous and meticulous work style.
1. have a certain level of policy
cashier cashier work more countries and companies involved in policies, such as cash management system, bank settlement discipline, rules and regulations. So one should do cashier work, you must first learn and understand and master the relevant laws and regulations and systems to improve the policy level.
2. have some business skills
cashier needs help in their daily work on the abacus, the computer (control) were calculated to fill out checks, invoices and other bills, receipts and disbursements during a bit of money, these need to have some basic teller. as full-time cashier, only to have a certain expertise in financial accounting , but also to have the cashier expertise, cashier transaction processing capabilities and strong numeracy skills. teller job is always calculated first, and then according to the results out bills or collection and payment of cash to complete the work in process, not only the requirements in faster but also accurate, and points have accelerated the pace notes, so the cashier in this respect is to have some basic skills.
3. a rigorous and meticulous work style
every day as cashier with money, bills dealing with the slightest mistake will go wrong and losses, so the cashier should have strict and meticulous work style. cashier's work style can be summed up as: focus, methodical, precise and meticulous, calm and composed. teller personnel carrying out work, to concentrate, not Big World, ears, working environment, accounting tools to be an orderly place, money, bills have to follow the habits and requirements of neatly placed, easy to access, receive when cash conscientious and careful, mistakes do not occur, if the problem will solve the problem to be calm.
4.
cashier to ensure the safety of property in the custody of the cash, securities, bills, stamps, business to take certain security measures, such as the construction of a dedicated office space, the installation of security doors, cabinets, locks, etc., the financial sector also need to establish appropriate management practices, such as division of labor management, mutual restraint, makes the risks not easy to breed. cashier to security system in strict accordance with the precautionary approach and the implementation of the work completed to ensure the safety of property.
5. has a good work ethic
face every day, a lot of money flowing from his hands, the cashier must have a comfortable with the heart of stars, to keep his nose clean, no greed, no accounting, realistically reflects the real face of economic activities, passed the (1) love and dedication. teller should love their jobs, to work hard for, so that their knowledge and skills to meet the job requirements.
(2) according to law. teller work should be in accordance with laws, regulations and requirements of corporate financial system operational procedures to ensure that accounting information is reasonable, lawful, correct, true, timely, complete.
(3) objective and fair. teller staff in handling accounting business to be realistic, objective and fair, not favoritism.
(4) good service. cashier daily work and face a variety of people, so the cashier should strive to improve the service environment, improve service levels.
(5) strictly confidential. teller should strictly business secret, not secretly leaked to the outside world or the corporate accounting related personnel information.
(6) honest and upright. honesty and integrity is the conduct of the cashier, the cashier and cash every day, dealing with bank deposits, there are more opportunities and conditions of public funds, according to embezzlement and will have. cashier should not have any luck, lust psychology, once the first hand, there will be second, third, and ultimately to commit crimes.
( 7) adhere to the principle. teller staff is a strong principle of work, a lot of interest will be reflected in the work in the cashier, the cashier should not waste public and private, in order to face and personal interests of the superiors not to offend my colleagues, should be adhere to the principle of upholding the law and regulations dignity.
2, accounting requirements
work the same as in any technology, engaged in accounting work in terms of professional quality with certain conditions. This made the three requirements.
one is to hold accounting certificate, that certificate of qualification. qualification certificates. permit personnel for this requirement to some extent, protected their right to work. and want to engage in accounting work for qualified personnel, but not for this provision for their efforts in the direction established.
Second, should have the necessary professional knowledge, expertise and good professional ethics. State uniform accounting system regulations and to comply with professional ethics. professional accounting qualification examinations carried out.
Third, is to participate in accordance with the provisions of the accounting business training. ; This is because the degree of accounting education by size constraints, the current staff have the required accounting for less than high academic qualifications, to make the accounting personnel have the necessary political and professional quality-the-job training is one important way. In addition, Even with the provisions of education, there are still problems to update their knowledge, have to adapt to legal, economic, political, or the requirements of the new technology, and these can be resolved only through-the-job training. In general, accounting personnel Most are aware of this, in this issue, needs to be emphasized is the unit support. In this regard, Basic Accounting Standards who care and love, but also with the fundamental interests of the units consistent.
accounting judgments and the accounting staff requirements
traditional accounting mainly for business transactions and past and present matters of recognition, measurement, accounting, The result is a clear responsibility, the main basis for decision-making, it is subject to internal and external stakeholders of the high degree of attention, according to the requirements of external reporting accounting standards.
general, these transactions and the accounting treatment of matters often the actual evidence as basis for a strong verification, the accounting treatment resulted in the identification, the performance of business activities consistent with the accounting results. Of course, the accounting process that allows to make the necessary judgments and estimates, but the need to determine and estimates are not many transactions and events.
complex as economic activity, enterprises are facing the risk of gradually increasing, accounting information users (investors, creditors, internal management, etc.) become increasingly concerned about the company's future development prospects of accounting staff required to provide data relevant to the future of information to promote the further development of the accounting functions. in the basic functions (accounting, monitoring) in addition to the prior forecast, making the direction of extension, thus accounting staff to determine the capacity of a more high demand.
A, determine the reason for the existence of accounting to determine the existence of accounting
economic activities by their ambiguity, the uncertainty of future results and decisions, accounting and technical deficiencies own theory is to determine the existing accounting reasons.
1. certain accounting transactions and events are vague, the result is uncertain. accounting functions to predict the future, decision-making After extension, the need for the existence of transactions and events to take appropriate accounting policies for processing, reasonable disclosure accounting results. But the substance of transactions and events is difficult in some conditions clear understanding, it is difficult to determine its final outcome. because the future results of transactions and events There are several possibilities, according to the different conditions will not exist, the results There are some differences. for example, or a matter to determine the existing and future conditions of the different risk attitudes, the opposite result may be inferred. In addition, the description of objective things is fuzzy sometimes, for example, revenue recognition, it is easy to form judge, but in terms of its economic substance, you need to consider the transfer of risk, value realization, and so, in the income guidelines are only given some criteria, and did not give a number of non-boundaries. These standards can No proper use of common sense and is closely related to the accounting officers. Although the accounting staff is not an absolute right to determine, but the disclosure of accounting information is often a reference for decision making at different levels. In the public's view, is the internal accounting professionals, has a strong professional ability to judge, in the amount of information has also has advantages compared with the outside world, so people judge the outcome of the accounting is relatively precise. Although the accounting staff can not be absolutely accurate and objective figures to describe the economic activity, but after the right to judge can be broadly in line with real economic content of the transaction.
2. Accounting premise is reasonable to assume that conditions for the existence of accounting to facilitate accounting practices, but has its own limitations. (1) The accounting entity assumption to solve the accounting staff for whom service problems in a simple form of enterprise, the accounting entity is a clear line between, but each company mergers and acquisitions, equity participation, holding after the beginning of the body of accounting uncertainty. such as the Enterprise Group in the preparation of consolidated financial statements, accounting entries which inclusive controlled enterprise is not unique. (2) the premise that the accounting monetary measures to stabilize the currency reflects the economic activities of enterprises, combined with strong comprehensive
. facilitate comparison of the advantages. but the currency as a means of measurement has its limitations. Many relevant decisions of the accounting information is of utmost importance, but not in terms of dollars. as corporate human resources, the existence of the external environment, geographic location, management, management level staff and so on. Moreover, the monetary stability of the currency measurement requirements, the price changes in the case of relatively large extent, the accounting information disclosed unavoidable not objective, accounting personnel, accounting information must be the original judge and adjust. M assume that the business can continue operating premise of long-term sustainability, but in the event of termination, the accounting policies relating to necessary disruption of elements of the accounting change, and how disclosure of accounting personnel operating conditions required to make reasonable judgments. (4) phases of accounting will continue to operate the premise of people into different accounting periods enterprise, this stage business during the inter-reflected in the end, it must be reasonably estimated.
3. accounting principle is the process of accounting rules to be followed, but the rule is different from the mathematical laws and formulas, and its authority from the people's acceptance may be. Even the widely accepted accounting principles also have non-objective factors, because the accounting principles are guiding the accounting business process, involving specific aspects of the accounting officer must rely on the judgments. the historical cost principle is associated with the premise of monetary measurement accounting principles, the transactions and events of the past to account for the actual cost, highly verifiable. But based on historical cost accounting method is not absolute and objective. to depreciation of fixed assets, for example, accounting of fixed assets due to the physical and technical factors, transfer, loss of value, accounting depreciation is provided for a variety of ways. the factors that affect the amount of depreciation, only the book value of fixed assets is the remaining depreciable lives, residual values are estimated on future judgments. not to mention enterprises is the use of accelerated depreciation in determining straight-line method of depreciation policy or, more correctly judged to be professionals.
4. the emergence of new accounting concepts, accounting to determine and set higher requirements. Knowledge Economy arrival has affected the accounting concepts, the historical cost principle has been challenged, people were concerned about fair value. in the financial sector, the historical cost of the information provided can not meet the new needs of transactions and events. The fair value of new concepts emerged , the required increase in accounting staff, in essence, the relevance of accounting information, rather than the exact form.
B, the accounting requirements of the accounting staff to determine
As mentioned earlier, the accounting judgments are bound to exist, with the with new transactions and events occurred, the accounting staff requirements will be more and more sense. the future will allow accounting personnel accounting environment dilemma: on the one hand, transactions and matters more complex, more and more frequent changes difficult to fully and objectively disclosed; the other hand, the community more and more profound understanding of accountability, requiring the accounting information clear, accurate and relevant. In this state, the accounting staff must improve their ability to judge, to adapt to complex economic activities on the accounting requirements.
1. to improve their professional competence and quality of professional ethics. professional competence requirements of the accounting officer shall have the theoretical level, but also has a wealth of practical experience, the new transactions and events to be able to have both theoretical and practical aspects of foresight, an example of public accounting should grasp. moral quality is also very important. conditions in the accounting judgments and accounting personnel Cuobi not generally expressed as the number of errors on the book, It reflects the inappropriate use of aspects of the accounting policies. As more and more a vast space of accounting judgments and accounting fraud, concealment is getting stronger. the accounting officers of behavior affected by its economic interests would be inappropriate behavior, and this behavior difficult to be detected. So accounting personnel with higher quality of professional ethics should be in accordance with accounting rules regulate their behavior. not to mention the public accounting fraud also appeals to the law.
2. respect for objective reality, to avoid subjective. accounting results to influence policy makers to judge the behavior, as far as possible reflect the nature of economic activity. accounting personnel should be as objective factors to determine the basis of accounting, to avoid influence by their own subjective attitude. conditions are met should be taken when sampling statistics ways to improve the accuracy of judgments. Of course, the principle of objectivity is not entirely free from error, but requires the accounting officer to determine an acceptable range of error due to small amount.
3. cautious. is a multi-user accounting information levels, each level in pursuit of particular economic interests. In the self-interest dominated, the accounting information is not exactly the same attitude. internal managers often optimistic, in order to establish a good corporate image, attract investment, managers will be higher assess the level of the company's future earnings and underestimate the risk of cash. outside investors, creditors, security for money, often require the accounting to determine accurate and robust. Obviously, the blind optimism ignores the wind capital of the future than the long term, will increase business financial risks, the impact of the enterprise can be fatal. accounting judgments should hold a rational caution and take prudent strategy. This strategy is an objective reflection of economic activity, not blind pessimism.
4. follow the fully revealing and importance of the principle of combining. subject to its format, financial statements, preparation methods and other factors, does not reflect the whole picture of economic activity, while not susceptible to ordinary investors to understand, so more and more important text report. the one hand, can increase the text report accounting information, can not be quantified for the information to the table can be used to judge the form of words and description; other hand, the sheet can also be written on the figures in this table to make the necessary explanations. But the report should distinguish between primary and secondary sheet , so that appropriate levels of detail, the disclosure of information, so that the results more easily determine public acceptance.
3, the financial manager's job content requirements
A:
assist General Manager in developing corporate strategy;
responsible for financial operations management, daily financial management and analysis, capital operation, financing strategy, external cooperation negotiations;
responsible for project cost accounting and control;
responsible for financial management and internal control, according to the company business development plan complete the annual financial budget, and tracking their implementation;
provide timely financial reports to the general manager and the necessary financial analysis, and to ensure that these reports, reliable, and accurate;
develop, maintain, improve financial management procedures and policies, to meet risk control requirements, such as: improvement of accounts receivable, accounts payable, cost, cash, bank deposits and other business processes.
organizations to develop financial management systems and relevant regulations, and supervise the implementation, development annual, quarterly financial plan;
monitoring company may have a significant economic loss caused by economic activities, and timely report to the General Manager;
monitoring company's major investment projects to ensure that the project is not without the approval of the implementation of the approved project and within the budget under control;
fully responsible for the daily management of the Ministry of Finance;
responsible for preparing and organizing the implementation of financial budget reports, monthly / quarterly / annual financial reports;
responsible for overall bonus allocation, cost accounting, accounting and analysis;
responsible for the funds, asset management;
management and banking, taxation, business and other bodies, and in time for business transactions between the company and its ;
complete superior to the other routine work.
terms of reference:
B Power:
authorized by the General Manager of the company's various departments have overall control of expenditures; < br> business guidance to subordinates have the right and the right evaluation;
financial plans for the hospitality sector inspection and examination of the right situation;
violation of financial discipline, does not meet the financial system have the right to refuse to pay expenses;
C Responsibility:
financial plan for monitoring the implementation of the responsibility to complete the negative;
on asset management, profits cost management, accounting management, and other negative organizational responsibility;
on financing and liability management should be directly responsibility to the company as a result of poor management caused the loss, should bear the corresponding economic responsibility, administrative responsibility and legal liability.
so by the above factors, requires financial managers have the following capabilities:
1, have good communication skills. because you need to report regularly and superior leadership, most managers do not understand accounting, and accounting requirements and business needs are different, so have a good expression and communication skills so that they realize they can not mess up.
2 , with a solid accounting knowledge, of course, is the best qualified with the CPA. This knowledge is more comprehensive, working together to consider the issue will be more comprehensive, reliable and give people the feeling.
3, with the ability of managers. There are several financial officer men, you have to know how to allocate jobs, how to coordinate the work of each and how to evaluate the men's achievements. Only by correctly assessing men, to let us serve you.
4, with external coordination . Finance Manager required financing, all financial institutions to deal with the needs and the need for enterprise development, handling money, dealing with the needs and the tax department, which require you to coordinate. Of course it would be better able to carry out the work to drink:)
Second, all industry differences in accounting
(a) of the accounting differences
1, the difference in inventory accounting. As enterprises engaged in different industries in different production and business activities require different types of stock, therefore, better able to inventory reflect the characteristics of production and management industry.
(1) differences in the scope of inventory accounting. industrial enterprises inventory accounting include raw materials, packaging materials, consumables, processing materials, semi finished goods and installment issue of commodities. the scope of construction enterprises, including inventory materials inventory accounting, consumables, working materials, processing materials, construction, industrial production, auxiliary production. In comparison, the industrial enterprises include the product inventory accounting packaging needs of purchased packaging, construction enterprises in engineering construction materials in the working capital needs. commercial enterprises more inventory to be reflected in the purchase of the goods sold; infrastructure enterprises if the implementation of Party for the material, bulk materials and supplies will be accounting, corporate materials and supplies like construction accounting, or inventory accounting includes only the consumables, spare parts; services vary although the physical form of its stock, but still comes down to the appropriate inventory for accounting.
(2) material procurement cost accounting differences. industrial enterprises for the purchase of materials costs in the accounting requirements of the acquisition of material on all direct expenditures incurred through the appropriate material procurement costs; commercial enterprise, service purchase and industrial enterprises included in the cost of roughly the same. and construction enterprises, infrastructure construction materials business is more complicated because the procurement process, procurement cost is higher, the corresponding dedicated accounts, such as and, to some reasonable period of amortization of the purchase cost of the materials.
for materials, products, pricing methods may be based on their characteristics, the specific identification method, FIFO, LIFO, weighted average deposit and loan pricing and other methods, and industry behavior not tied.
2, the difference in cost accounting.
(1) differences in the scope of cost accounting. cost of the project generally include materials, workers, funded three projects, infrastructure enterprises compared with other industries is more important difference is that there is no cost, and its related income offset against the investment subjects. industrial enterprises generally reflected in the cost of the manufactured products consumed raw materials, fuel and power, direct labor and welfare, manufacturing and product production and operation costs and sales related expenses, management fees, finance charges and related taxes and fees. and construction enterprises as a result of long-term projects and complex, and its costs typically include consumed during construction of raw materials, labor costs, mechanical royalties, other direct costs and management fees, finance charges and related taxes and fees. comparison of the two construction companies due to more mechanical work, so costs are listed in a single mechanical royalties. commercial enterprises, service enterprises in the normal cost of materials, engineering, information classification of the three elements of the cost of the corresponding imputation.
(2) differences in cost accounting methods. industrial enterprises , service firms costing methods include specific identification method, species method, batch method, fractional step and so on. the construction cost accounting methods companies use project method. commercial enterprise cost accounting methods are more specific, the general retail price method .
(3) differences in the cost of carry-over method. industrial enterprises is the cost of carry-over between the distribution of finished products and their respective costs, excluding the cost of carry-over methods included in the product cost, fixed calculation of product cost , equivalent units method. before the completion of construction enterprises in the project is not finished, so the cost of the product carried in the main according to the matching principle, in accordance with the percentage of completion revenue recognition implementation costs.
3, differences in revenue recognition methods . in accordance with the requirements of accrual, industrial enterprises, commercial enterprises, service enterprises in the transfer of ownership of products is recognized when realization of income; construction enterprises with revenue recognition percentage of completion method, recognition of the degree of completion, including input methods, output methods , technical measurement method; infrastructure investment business income is reduced accordingly.
4, differences in accounting methods in fixed assets. industrial enterprises, commercial enterprises, service enterprises, depreciation of fixed assets included in the corresponding costs or , labor costs, material consumption and other projects, construction and use of fixed assets, fixed assets, as the mechanical use of the income.
(b) the difference in financial management due to the different sectors of industry
and corporate control of the key features of the different , the focus of its financial management is also different. enterprises often use a comprehensive budget for the financial management methods, combined with the physical management of materials and funds. In addition to infrastructure enterprises, the industry to develop a comprehensive budget much the same methods used are to sell the budget as a starting point, but the emphasis is somewhat different. infrastructural development of the overall budget starting point for companies to invest in the general budget, the investment schedule for the budget starting point.
1, differences in financial management focus. compared with other industries, infrastructure The most important feature of corporate accounting does not include the going concern assumption assumes that the infrastructure is not-for-profit enterprise, its financial management is to control the scale of investment, control and evaluation of various items of expenditure. after the completion of project construction, will be a one-time fees carried over into the investment.
2, differences in the financial management of finance. relative to the industrial enterprises, the construction of enterprise product implementation cycle is long, the products take up more funds for financing the cost of construction enterprises concern than industrial enterprises, Therefore, control of construction enterprises in the budget analysis includes the financial cost analysis, budget analysis and industrial enterprises have less financial cost analysis of the content. infrastructural financing of enterprises is the key.
3, differences in financial management of fixed assets. Industrial enterprises, commercial enterprises, service enterprises, the financial management of fixed assets, fixed assets, more emphasis on the daily maintenance and updates. relative to other enterprises, construction companies have more fixed assets, leasing behavior, financial management of fixed assets is more real meaning, in addition to routine maintenance of fixed assets and update, but also includes its own assets and leased assets, finance lease and operating lease rental comparison and utilization of idle assets.
4, differences in the financial management of inventory. Industrial enterprises, commercial enterprises, service enterprises in addition to the financial management of inventory daily income, hair, deposit control, including raising the utilization rate of inventory turnover, the ratio of funds used to reduce inventory. construction enterprises in addition to the financial management of the inventory finance business management requirements, but also highlighted in the process of construction materials, working materials, especially the worthless material (amortization finished material) material management control.
5, industrial enterprises, commercial enterprises than for other receivables industry concerns, but also easier to take the policy implications related to the collection of receivables. For payables, and the approach of the industry less the same effect, are determined based on the actual business.
Third, how the financial officers should have the quality of the
accounting is an important part of economic management. accounting personnel are mainly responsible for the accounting work, their level of quality is directly related to the quality of accounting work. for the 21st century, new situation, the accounting staff must have the appropriate professional knowledge and competence in order to better fulfill their own work.
one of the accounting officers should possess professional knowledge and competence factors
(a) the impact of accounting personnel should have expertise factors
human brain is an information system, the system from the outside (environment) to receive information is the input process, the system depends on the amount of information received outside of the transmission system and the system itself, the reception of information. So affect the accounting staff should have professional knowledge of two factors, namely the environment, and second, the ability of accountants themselves.
environmental impact of accounting expertise mainly for education and practical experience. the knowledge environment through the diffusion of knowledge to obtain professional accounting personnel. When knowledge of accounting staff in an environment of high concentration when the exposure occurs through osmosis, so that the expertise of accountants from the low-level approach to high level. This law is expressed in three forms :
(1) education teachers not only has profound theoretical knowledge, but also has a wealth of practical experience; both with new theories, new knowledge and new skills, but also has knowledge of pedagogy and psychology, to understand the basic laws of education, principles and methods. Therefore, management of vocational education institutions should choose a high professional level, understand the law of education of teachers to teach.
(2) high, is bound through the role of the environment to accelerate their professional knowledge of accounting personnel.
(3) significant impact. This means that accounting personnel should pay attention to vocational education teaching materials, preparation of documentation quality.
(4) accounting practice allows accounting personnel to their professional knowledge to solve practical problems, one can test the access to really understand the expertise to promote professional knowledge will not make sense in the accounting practice understand; the other hand, books can be difficult to obtain professional experience. In addition, accounting personnel and accounting work through the completion of the accounting work completed accounting problems when the analysis of such judgments can also get professional knowledge. Therefore, vocational (practical) experience of accounting expertise is an important factor.
personal ability is the same education and working environment, different abilities accounting personnel access to the expertise is different. Therefore, the accounting officer of the innate qualities and acquired the quality is ...

Anhui blood lead level exceeding continued people do not believe test results

 Huaining blood lead poisoning cases

who gives a convincing The result?

Huaining County of Anqing City in Anhui Province occurred before the date a large number of children's blood lead poisoning cases are still unfinished. Although the provincial CDC said blood lead levels higher than 23 250ug / L of the children have returned to normal, but local residents the results of this check is very suspicious. Brilliant Power of the accident Enterprises Limited (

400 dollars and two cans of powdered milk

Anqing Municipal People's Government Office, according to recently released children's blood lead poisoning cases some preliminary investigation of the briefing, Test results for the children's blood lead levels which exceeded 228, more than 250ug / L in children 23.

Shanghai Key Laboratory of Environment and Child Health Director, said Yan Chong Huai, children's blood lead to 250ug / L will affect the nerves, the general increase in blood lead level of 100 micrograms each, IQ (intelligence Proficiency Test) will drop 1 to 7 points, and would lead to a lot of personality and behavioral problems.

sources of lead poisoning in general there are three kinds: the digestive tract, respiratory tract and skin. In general, people are often the first place children, because lead dust floating in the distance of the ground about 1 m height, the height is exactly the breath of children's height and height. 

Love ass, flying thoughts

 All the animals are sensitive to the environment. No matter how much volume.
People also do so. No matter how high-level and state.
University. Usually not only preaching Tuition for the country and the world of people and talent training, but also shoulder Tim paid to human civilization and wood for the default. university professors and scholars and students on campus who is dressed a beautiful vessel, and also to provide a myriad of thoughts flying space - the seeds of great ideas, usually only in the spirit of free soil grow.
and thought the first seeds of smoke bud tip, they often are inadvertently spilled a drop of rain the exchange of provocative out - as is often said that thinking out of the spark of the collision - the collision must be more to the exchange of ideas, confrontation, doubt, integration, and promote - wonderful views of the discord is bull dung, and flowers often appear together.
exchanges in order to create comfortable conditions for the exchange offer have the desire and potential physical environmental stimulation, Western business schools usually arranged a large number of such space. professors sat drinking coffee exchange academic, the students sit together and discuss the case of homework, and a variety of long or short wait, a chat, or boring chat, you can easily find a comfortable place.
Babson College buildings are very old - a long history of well-known U.S. universities, old buildings abound, and new high-rise building domestic universities do immeasurably higher floor, and renewal - but there are advanced facilities and reasonable layout of a large number of exchange areas to rest, even a little sofa seat placed much of the momentum must attack first.
in such an environment, the bottom is very comfortable , the spirit is very relaxed, very free thinking.
are sometimes decide to head butt - not only to judge a political attributes, but also a biological property of the judge.
the other hand, almost all the university buildings in the domestic grand Kongkuo aisle hall, it is quite spacious.

Chinese students in the University of Iowa City

 Column: our people everywhere

(Lead) University of Iowa City to open more and more like the Chinese people, and now every year as many as five hundred people in the Chinese students. Four years of tuition and fees calculated in accordance with one million RMB per person, which five hundred people is five million yuan.

/ Xu Zechen

Xu Zechen: Born in the 70s, graduated from Peking University. Fiction writer. Representative of the Are invited to other colleges and universities in the University of Iowa Writer.

addition to the Sixty thousand people in this small town, Iowa, as long as the out, walk a few steps you can encounter at least one black hair, yellow skin of young people. If you want to know what country they came from Asia, pass or keep pace with a few steps, you can hear them speaking Chinese dialects across the country mixed tail.

one day in a company called sense. Sketches and song and dance duet has been completely transformed my ears, heard in foreign countries are not so sensitive to Mandarin, then I heard northeast met immediately think that is their own people. They are all students studying at the University of Iowa.

Once I and a university professor of Chinese chat, talk about their common misconception: If you do not look around the building, if you ignore this rather small town and with beautiful, I always think they are walking through a city in China. The professor said that China's cities would not be so carefree and nice, would not be so small, a bit like a big small town than this place, floor, high over here. Of course, China does not have a city or county seat is specifically designed to run a university.

Iowa is a college town, if all students leave home, leaving only twenty thousand residents. More than two years is directly or indirectly most of the University services, such as a professor, a professor of family members, university support staff, even if you are working in the public sector, the service is also the object of most students.

the professor said, and now the University of Iowa each year as many as five hundred people in the Chinese students. Freshman this term to a five hundred Chinese people. Two do, to almost a thousand. In addition to live here before, piecemeal over the study and teaching, Dr. MA, sixty thousand people in this small town, yellow skin, black eyes, black hair, small physique, you can punch a hole between them and if you do not think many people have the misfortune to scratch the face of Chinese pigs fly.

Bay over so many students, because we have money. This may sound strange looking over causal relationship. Indeed, because it really looks like a bit of money a few years in China, the U.S. economy which also happens to die, many universities in order to survive, had to go to Chinese students, the same as the local college, increase enrollment. This year two hundred, four hundred bills next year.

years of college tuition and fees, etc. According to one count one million yuan, which is five hundred five hundred million yuan. A simple calculation, five behind the long list of zero, although it's stolen money with the corrupt and bureaucratic country where public funds than to eat and drink, nothing, but I'll wait for the little people, it is astronomical beyond the Milky Way, expect for send their children to ordinary families across the ocean sea, the same is a monster.

So maybe all these years really have little money, but more important, perhaps, is that China's parents want their children to eat foreign food, drinking foreign ink, not the same as expected for this They prefer to tighten their belts, duty-bound to drain themselves.

course, another reason is that many Chinese people, base, casually took out a percentage of all terrorist. Mauritius writer said to me, ah, you're China? Mauritius and China a lot of people, the Hakka were already a country of several major languages of Mao, one of several other languages, the French, English also in Africa the local dialect.

Bangladesh to the writers envy us, traveled all over the world, almost all major cities, Sounds like a compliment, but mostly they said earlier the Chinese abroad. Them to make a living, was bitterness extract the door; now, maybe a good day to do a little token, we can continue to run out - hope that is no longer just to fill the belly.

down the stairs a few days ago, met in the elevator is responsible for You can have two child! Pop up in my mind was saying, and then begin to imagine the future picture of the world, five years later, a hundred years, how? Now do the title phrase.

Apple has not released the scene shedding was originally white iPhone4

 Although Apple has not released, but some smart but quietly Zhongguancun stall selling white version of the iPhone4 phone. About the black version of the market price of 6,200 yuan based on the combined price of four or five hundred dollars, the first pay to after waiting 20 minutes at the scene, man will be a brand new white iPhone4 handed phone buyers hands.

in Electronics, e world, and Ding Hao Electronics Mall, a reporter asked parties, found that a white iPhone4 individual stall holders to provide mobile phone. A stall that only the buyer really want to buy white iPhone4 stressed when their money will be the first, and then in front of the store told buyers face man: In fact, is to let folks get a cell phone up to find the village black iPhone4 master site shed its shell. Then store in Zhongguancun, a master of 20 minutes will be able to put a full set of white shell. Top Electronics City underground two A008 Luo Jiancheng staff told reporters that the recent initiative to do a lot of people over, asked for the phone for a white shell. It is reported that the white iPhone4 buy mobile phones in the Zhongguancun is mainly two major groups: women buyers; giver. Women are your favorite white, gifts are unique to this phone.

iPhone4 into the black white, to replace the five parts: the front panel LCD assembly, rear cover, Home return key, the bottom of the jack, the handset. After the replacement phone from the appearance to all become white. . But the owner is stressed: disassemble a risk, the buyer will have to get while changing the covers professional chefs.

modified iPhone, something Apple has done a dealer. It is reported that before Christmas the year before, Beijing will be a Apple iPhone 3GS mobile phone dealers outside of the metal ring removed, then replaced with a diamond studded golden metal rings. A modified nearly million mobile phone prices, but still in short supply. (Reporter Jia ZhongShan)

For opponents

 For opponents / CCU Mage Ge
which each person living in the community, whether you are a student or staff member or even leader, in your growing up a lot of people to accompany you to grow, but also bring you joy and progress power, without their presence may be nothing you simply can not understand this society, still there live isolated lives, one by one rival as they like to be your goal forward, gives you motivation. every successful who have this behind the existence of some competitors, who played for the success of your considerable role.
ancient Greece, two marathon runners, two in each year regardless of the outcome is always the game, granted by the king in the individuals have not been . Later, one of the runners passing the victory because of the good news, continued long-distance running for several days to reach the capital shouted news of the victory after they were killed because the effort's failure. that the surviving runners, lost touch with him ever since competitive rivals for many years, although in a later game in which he has won gold, also made a miss the time before the two play together.
since there is competition in competitive sports on the relationship, only faster, higher, stronger, to be fully human potential and create better results. No competition, no development, no rivals, there is no beyond. the law of nature is spring garden, the joy of them do not know that society is developing and advancing, your ideas will fall behind, so a few years, new businesses will rise, your ability to compete does not exist, will be out of the community. < br> Thank you for your opponent, so you always maintain vigilance in the face of brutal competition, you can calmly respond, in a market economy can establish your brand and your competitive advantage, it can make you have to open-minded to your opponent the opportunity to learn from each other in order to achieve , and stronger!

Starry Starry Rolex Rolex quote

 Composed of 16 high-end brands than the SIHH, BaselWorld show almost more than 2000 watch brands, covering almost all the high end and low-end watch brands, the basic clock every consumer can find good value for money products . As the most widely fans, but also the most practical form and movement is being installed, but also the unique economic situation this year, we opened them for the mystery In 2009 the new trend of watches and clocks, have our guess also we did not expect. We will bring you first-hand the Readers who called us by telephone, but mostly Inquiry style fashion Table. asked why, but find it too mechanical drilling is not enough style, though really professional enough, but the design and style is not suitable for the office entirely outside prices are high, close to nature makes it difficult. This year's men's watch, in addition to conventional style, the unique design will be used, sparkling diamonds to their dress. Who says men do not love shine, from a drill into the sky Star, from the heart-shaped face plate design to the unique mosaics, took the men's watch is more than a technology or design level, but also guidance on how men should gracefully display their charm, put down the so-called lofty and hypocritical , enjoy the moment for all life.
classic style dress fashion
praised as the most frequently worn by men at work is loaded table, all the major brands in this year's fancy are away, will focus on creating simple, concise and very suitable for everyday wear style. So we see the launch of the new powerhouse, Platinum continuous high temperature. Really, who want to lift the wrist each time, only see the lump of cold mechanical model, in terms of material, or design, the machinery to make angry, and humane is the most important.
Trend 1: warm the hearts of precious metal and color word
Comments: In addition to the basic models are usually equipped with steel materials, this year there are a lot of rose gold and red gold, emitting a warm metal color. And if you a little more careful, it will found that even the same material, all brands have the ability to show their colors Debu nearly the same way, you wear a dress any time, have to worry about find a good partner.
Trend 2: Classic models become the battleground
word Comments: SIHH summed up from a big law still applies in the BASEL this year, shot clocks consumers more cautious than usual. The where to spend money, how to spend, is their concerns. So, a lot of classic watch, or did not escape our attention. after all, always cooked more interesting than being more raw, and this year's classic watches are interpreted concise and simple, practical daily wear high, there is always a right for you.
trend 3: Highlight a word designed to fight the details
Comments: In the past term, men's watch, especially the professional brand of men's watch, eat a disadvantage in the design, also net down that you are not allowed to be a hero to victory.
Trend 4: v. mood
word diamond sparkle Comments: unexpected but somewhat surprising in this year's drill table covers almost every brand, from the a drill, circle drill, to the stars, even the Rolex this low-key and simple design are the small diamond encrusted. Many people say that men do not love drill, but the static of life, Black Friday, There never done the work, which also are needed some changes, right? 

Guangzhou Auto Show to the power of Cars

 Needless to say, the size of the Guangzhou Auto Show, the country's top level for both, the only comparable to the Beijing auto show, you say on the North under the widely too, can see the size of the Guangzhou auto show that is equivalent to the force , and the brightest supermodel will all be present, the beast beast, the ancient men of morning murder of a lot of film, there are numerous other types of behavior among those who can be said is host to ghosts and monsters can be a clean sweep, auto show also the models have the opportunity to express themselves, foreign the major luxury brands and luxury car makers are fixed model year, in fact, many manufacturers are like this, a fixed car models, each time when the auto show will see these beautiful sexy car models and because, when the bloom again when, in looked back at the joy, emotion! Since it is a show, car models it is essential now to see how the next car models are beautiful shine at the show.
Why is it hot? It is possible that the ancient morning, but the overall level of car models Fengshen is still very good.
how? feeling good, oh ..
Dongfeng Thai concept car Cars Cars ...
these relationships are Fengshen is fixed, the basic units each time they go.
not feel good too .....  stare brilliance!
the price Koenigsegg supercar, the car models do not gnaw to think ....< br> dignified Maserati Cars Ferrari Cars ..
this expression .. ..
brother did not calm the ...
ancient morning, were the first sound that really not white to, that is not the same, the key is temperament.
good. model part to appreciate this, because the picture too much, finishing up is quite difficult, so the remaining estimated period of time to wait, sorry.