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The secretary and manager ______ very busy now.
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Thesecretaryandmanager____verybusynow.
is
are
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Themanagerorhissecretary______togiveyouaninterview
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LadyWang________serveasasecretaryforfiveyearsinthe
Thegeneralmanager’ssecretaryhasbeenonthegoallday.
Boththesecretaryandthemanager______agreedtoattendt
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Treesshouldonlybepruned修剪whenthereisagoodandclearreasonfordoingsoandfortunatelythenumberofsuchreasonsissmall.Pruninginvolvescuttingawayofovergrownandunwantedbranchesandtheinexperiencedgardenercanbeencouragedbythethoughtthatmoredamageresultsfromdoingitunnecessarilythanfromleavingthetreestogrowintheirownways.Firstpruningmaybedonetomakesurethattreeshaveadesiredshapeorsize.Theobjectmaybetogetatreeoftherightheightandatthesametimetohelpthegrowthofsmallsidebrancheswhichwillthickenitsappearanceorgiveitaspecialshape.Secondlypruningmaybedonetomakethetreehealthier.Youmaycutoutdiseasedordeadwoodorbranchesthatarerubbingagainsteachotherandthuscausingwounds.Thehealthofatreemaybeencouragedbyremovingthebranchesthatarelockingupthecentreandsopreventingthefreemovementofair.Oneresultofpruningisthatanopenwoundisleftonthetreeandthisprovidesaneasyentryfordiseasesbutitisawoundthatwillheal愈合.Oftenthereisaracebetweenthehealingandthediseaseastowhetherthetreewillliveordieorthatthereisaperiodwhenthetreeisatrisk.Itshouldbetheaimofeverygardenertoreducetheriskasfaraspossible.Itisessentialtomaketheareawhichhasbeenprunedsmoothandcleanforhealingwillbesloweddownbyroughness.Youshouldallowthecutsurfacetodryforafewhoursandthenpaintitwithoneofthesubstancesavailablefromgardenshopsproducedespeciallyforthispurpose.Pruningisusuallydoneinwinterforthenyoucanseetheshapeofthetreeclearlywithouttheinterference妨碍fromtheleavesanditistooveryunlikelythatthecutsyoumakewillbleed.Ifthisdoeshappenitisofcourseimpossibletopaintthemproperly.Agoodgardenerprunesatree______.
Treesshouldonlybepruned修剪whenthereisagoodandclearreasonfordoingsoandfortunatelythenumberofsuchreasonsissmall.Pruninginvolvescuttingawayofovergrownandunwantedbranchesandtheinexperiencedgardenercanbeencouragedbythethoughtthatmoredamageresultsfromdoingitunnecessarilythanfromleavingthetreestogrowintheirownways.Firstpruningmaybedonetomakesurethattreeshaveadesiredshapeorsize.Theobjectmaybetogetatreeoftherightheightandatthesametimetohelpthegrowthofsmallsidebrancheswhichwillthickenitsappearanceorgiveitaspecialshape.Secondlypruningmaybedonetomakethetreehealthier.Youmaycutoutdiseasedordeadwoodorbranchesthatarerubbingagainsteachotherandthuscausingwounds.Thehealthofatreemaybeencouragedbyremovingthebranchesthatarelockingupthecentreandsopreventingthefreemovementofair.Oneresultofpruningisthatanopenwoundisleftonthetreeandthisprovidesaneasyentryfordiseasesbutitisawoundthatwillheal愈合.Oftenthereisaracebetweenthehealingandthediseaseastowhetherthetreewillliveordieorthatthereisaperiodwhenthetreeisatrisk.Itshouldbetheaimofeverygardenertoreducetheriskasfaraspossible.Itisessentialtomaketheareawhichhasbeenprunedsmoothandcleanforhealingwillbesloweddownbyroughness.Youshouldallowthecutsurfacetodryforafewhoursandthenpaintitwithoneofthesubstancesavailablefromgardenshopsproducedespeciallyforthispurpose.Pruningisusuallydoneinwinterforthenyoucanseetheshapeofthetreeclearlywithouttheinterference妨碍fromtheleavesanditistooveryunlikelythatthecutsyoumakewillbleed.Ifthisdoeshappenitisofcourseimpossibletopaintthemproperly.Treesbecomeunhealthyifthegardener______.
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HowshouldoneinvestasumofmoneyinthesedaysofinflationLeftinabankitwillhardlykeepitsvaluehoweverhightheinterestrateis.OnlyabravemanoraveryrichonedarestobuyandsellontheStockMarket.Todayitseemsthatoneofthebestwaystoprotectyoursavingsandevenincreaseyourwealthistobuybeautifulobjectsfromthepast.HereIamgoingtooffersomeadviceoncollectingantiqueclockswhichIpersonallyconsiderareamongthemostinterestingofantiques.Isometimeswonderwhatabeingfromanotherplanetmightreportbackaboutourwayoflife.TheplanetEarthisruledbyamysteriouscreaturethatsitsorstandsinaroomandmakesastrangetickingsound.Ithasafacewithtwelveblackmarksandtwohands.Mencandonothingwithoutitspermissionanditfastensitsyoungroundpeople’swristssothateverywheremengotheyarestillunderitscontrol.ThiscreatureistherealmasterofEarthandmenareitsslaves.Whetherornotweareslavesoftimetodaydependsonourcultureandpersonalitybutitisbelievedthatmanyyearsagokingskeptspecialslavestotellthetime.Certainmenwereverycleveratmeasuringthetimeofdayaccordingtothebeatingoftheirownhearts.Theyweremadetostandinafixedplaceandeveryhourorsowouldshoutthetime.Soitseemsthatthefirstclockswerehumanbeings.Howevermenquicklyfoundmoreconvenientandreliablewaysoftellingthetime.Theylearnedtousetheshadowscastbythesun.Theymarkedthehoursoncandiesusedsandinhour-glassesandinventedwater-clocks.Indeedanyseriousstudentofantiquesshouldspendasmuchtimeaspossiblevisitingpalacesstatelyhomesandmuseumstoseesomeofthefinestexamplesofclocksfromthepast.Antiqueclockscouldbeveryexpensivebutoneofthejoysofcollectingclocksisthatitisstillpossibletofindquitecheaponesforyourownhome.AfterallifyouaregoingtoberuledbythetimewhynotinvestinairantiqueclockandperhapsmakeafutureprofitThepurposeofthepassageis______.
企业一项经营租出固定资产的原价为100000元预计使用年限为5年预计净残值为4000元按双倍余额递减法计提折旧要求计算每年的折旧额并编制第一年计提折旧的会计分录
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