听力原文: Around the world, about one-hundred-sixty thousand children under age fifteen ar
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Jackson Specialties has been in business for more than 50 years. The company maintains a perpetual inventory system, uses a LIFO flow assumption, and ends its fiscal year at December 31. At year-end, the cost of goods sold and inventory are adjusted to reflect periodic LIFO costing procedures. A railroad strike has delayed the arrival of purchases ordered during the past several months of 2011, and Jackson Specialties has not been able to replenish its inventories as merchandise is sold. At December 22, one product appears in the company's perpetual inventory records at the following unit costs: Purchase Date Quantity Unit Cost Total Cost Nov. 14, 1958 ................................ 3,000 $6 $18,000 Apr. 12, 1959 ................................ 2,000 8 16,000 Available for sale at Dec. 22,2011 5,000 $34,000 Jackson Specialties has another 8,000 units of this product on order at the current wholesale cost of $30 per unit. Because of the railroad strike, however, these units have not yet arrived (the terms of purchase are F.O.B. destination). Jackson Specialties also has an order from a customer who wants to purchase 4,000 units of this product at the retail sales price of $47 per unit. Jackson Specialties intends to make this sale on December 30, regardless of whether the 8,000 units on order arrive by this date. (The 4,000-unit sale will be shipped by truck, F.O.B. shipping point.) Instructions a. Are the units in inventory really more than 50 years old? Explain. b. Prepare a schedule showing the sales revenue, cost of goods sold, and gross profit that will result from this sale on December 30, assuming that the 8,000 units currently on order ( 1 ) arrive before year-end and (2) do not arrive until some time in the following year. (In each computation, show the number of units comprising the cost of goods sold and their related per-unit costs.) c. Comment on these results. d. Might management be wise to delay this sale by a few days? Explain.
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Everyone needs friendship. No one can sail the ocean of life single-handed. We need help from, and also give help to, others. In modern society, people attach more importance to relations and connections. A man of charisma has many friends. His power lies in his ability to give.
As life is full of strife and conflict, we need friends to support and help us out of difficulties. Our friends give us warnings against danger. Our friends offer us advice with regard to how to deal with various situations. True friends share not only our joys but also our sorrows.
I will never forget my old friends, and I'll keep making new friends. I will not be cold and indifferent to my poor friends, and I will show concern for them, even if it is only a comforting word.
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