2、电势的物理意义是什么？通常情况下如何选择电势零点？为什么感生电场中不能引入电势的概念？

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2、
电势的物理意义是什么？通常情况下如何选择电势零点？为什么感生电场中不能引入电势的概念？

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3[综合题] 2016年1月1日，甲公司采用分期收款方式向乙公司销售一套大型设备，合同约定的销售价格为300万元，分3次于每年12月31日等额收取。该大型设备成本156万元。在现销方式下，该大型设备的销售价格为249万元，市场利率为10%。假定甲公司发出商品时，其有关的增值税纳税义务尚未发生，在合同约定的收款日期，发生有关的增值税纳税义务，甲公司销售该设备的增值税税额16%。请写出甲公司与该项销售相关的会计分录。

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题型描述: 阅读理解Sports fans all over the world recognize the name Michael Jordan. From Taiwan to Tennessee, kids wear clothes with his picture on them. Jerseys（球服）with his number 23 on the front, jackets with the Bulls on the back, and Air Jordan sports shoes all reflect the fame of this superstar. Michael Jordan has become the most famous attraction of the world’s favorite spectator sport. Michael Jordan was born in 1963 in Brooklyn, New York. Growing up, Michael did not look like a future superstar. He was very shy and didn’t like to talk to other people about himself. He was also very short. He showed little promise of having a future career in basketball. When he tried out for the freshman team in high school, Michael didn’t make it. The next year, however, he grew tall enough to join the team. Michael’s road to fame began at the University of North Carolina. He brought an acrobatic style to the game that few had seen before. Michael used his quickness and strength to reach the basket again and again. He became famous for his powerful slam dunk（灌篮), Basketball fans from all over the world began to take notice. One reporter wrote that when Michael went up to dunk the basketball, it looked like he could fly. He was given the nickname“Air Jordan”.1、 Kids all over the world wear the things related to Jordan except _ _ _ _ . A. jerseys B. socks C. jackets D. shoes 2、 Which of the following is NOT the reason that Jordan didn’t look like a future superstar? A. He was too shy B. He was poor. C. He was short. D. He talked less to others. 3、 Jordan grew much taller _ _ _ _ . A. in the first year in college B. in the first year in high school C. after he joined NBA D. in the second year in high school 4、 According to the passage, which is not mentioned about Jordan’s advantages? A. Patience. B. Skills C. Quickness D. Strength 5、 When did the name “Air Jordan” become well-known? A. In his freshman year in the university. B. After a reporter compared his dunk to flying. C. After he won the “Most Valuable Player” in NBA. D. In his first year in NBA.统考英语A

20世纪初，法国工业家( )在其著作《工业管理与一般管理》中提出，管理具有五种职能，即计划、组织、指挥、协调和控制。达文波特斯特洛特曼亨利法约尔瑞克斯信息管理概论

定额变动差异为正，表示月初定额提高数，定额变动差异为负，表示月初定额降低数。成本会计

*下列哪些属于实用新型专利保护的客体？知识产权法