Consignment tax increase plan

In the consignment business, although some of the consignee and commission fees charged to sign a form of sales agency contracts, but often the actual consignment Shiyou unilateral increase sales, create sales agency handling charges means neither act nor be deemed to buyout way, not only can not be in accordance with "Accounting System" under conventional accounting procedures and tax issues are also easily divided.

There is a view that the consignment entrusted to unilaterally increase sales of some of the goods required to pay sales tax increase, that is entrusted with the party's tax basis to calculate and pay sales tax in addition to sales agency contract than the agreed consignment fee, plus the fare to part. The reason: the tax law under the business tax, sales tax revenue calculation should include all business activities to obtain price and other charges. Increase sales agency essentially still a consignment business, acquired in the consignment business interests belong to the consignment business income, so the fare increase as a sales agency fee income should be paid part of the business tax. As the external sales of goods must also calculate and pay the full value-added tax equivalent sales, which makes part of both the burden of the VAT increase, but also the burden of the sales tax, some taxpayers so the tax burden too heavy and complaining, but do not know Tax What has gone wrong. To this end, the author increases sales agency with case describes conduct tax planning.

First, practical case

A Company and B Company are the general taxpayer, early in December 2005, A commissioned B sells 10 units of televisions, sales agency contract, each sale price of 2,340 yuan (not including tax price of 2000 dollars) per sale a, A paid B Company 100 consignment fee. But B will the selling price of each TV without authorization increased to 2,440 yuan (tax included), each TV will increase the retail price of 100 yuan. To 12 at the end, B TV Sales End 10 A company issued a charge to 1,000 yuan fee billing invoices, while the sales after deducting the commissions paid 22,400 yuan remitted to A Company.

Accounting Treatment of the following (assuming the price by receiving account):

1.12 When goods received in early commission basis:
By: entrusted with the consignment of goods (to receive price) 20000
Credit: consignment of goods shall (receive value) 20000

End 2.12 Sale Ends TV:
By: bank deposits 24 400
Loans: the main business income 20854.70
Tax payable - VAT
(Tax) 3545.30

3. Carry-over operating costs:
By: Operating Costs (Acquisition Price) 20000
Credit: commission basis commodities (price received) 20000

4. A firm received issue special VAT invoices:
By: consignment of goods shall (receive value) 20000
Tax payable - VAT (sales tax into) 3400
Credit: Accounts Payable - A company 23400

5. A carry-over due from the company's fee:
By: Accounts Payable - A Company 1000
Credit: Other operating income
- Shopping Service consignment Revenue 1000

6. A company shall pay the remainder when sales agency:
By: Accounts Payable - A company 22400
Loans: bank deposits 22 400

7. Provision charges sales tax revenue (other surcharges, charges omitted):
By: Business Tax and the additional 50
Loan: Tax payable
- Business tax payable 50

Thus, B company achieved sales of consignment sales of goods not only in full accordance with the tax law provision for output tax (including the increase in part), and its implementation consignment fee income of 1,000 yuan to tax items in accordance with service Agencies pay 5% sales tax. In the declaration of VAT, because of A Company B Company issued a VAT invoice for the original amount is based on the two sides agreed price (excluding fares) issued, so, B Company became part of the fare sales of TV The value-added, value added to 854.70 yuan, therefore, B part of the company need to increase VAT 145.30 yuan (854.7 脳 17%).

Second, increase sales tax planning

(A) the trustees for the general taxpayer

Can be seen from the case, if the consignee in accordance with the Client the agreed price of foreign sales, then only pay sales tax on fee income; if the entrusted increase sales, apart from Xuan contract fee income to pay sales tax outside part of its fare increase needed revenue into the consignment business, together with VAT. Thus, in the commissioned sales agency business, the trustee shall as far as possible in accordance with the Client's requested price of foreign sales, if the possibility of fare increases should be in consultation with the client side to improve Consigned prices as far as possible in consultation with the client side to improve consignment fee of charges, will not only ensure that no unauthorized price increases due to the high tax burden of the VAT paid, you can also make the overall tax burden on lower sales agency business.

Described as case, B will the selling price of each TV without authorization to increase by 100 yuan, the B part of the company should pay the VAT increase was 145.30 yuan. If B in consultation with A Company, will raise the price of each TV company as a sales agency in part by A fee will be refunded, the consignment fee will increase each TV 100, the B company collected more than 1,000 yuan consignment fees required to pay sales tax only 50, compared to the previous way of reducing the tax burden on many shows its superiority in the tax burden.

However, the need to explain that as the value-added tax deduction chain constraints, if the consignee in order to reduce their tax burden and the requirement part of the Client to increase the combined sales of goods to be open, according to the original cost of VAT, If the increase of 100 yuan each, B will increase the company requested A part of 1,000 yuan into the consignment of goods be open, according to the total original VAT invoices, you will definitely increase the tax burden on the Client (an increase of the amount of for the 10 脳 100 脳 17% / 1.17 = 145.30 dollars), but also to increase the distribution of some interest. Thus, both principal and the trustees and the general taxpayers of the tax is collected by the normal circumstances, the consignee in accordance with the above method to achieve the lowest tax burden of conflicts will inevitably arise with the client side, when the trustees should be in consultation with the commission, and seek win-win balance. In addition, if the Client can not be opened for small-scale taxpayers, according to VAT, as far as possible, please entrust the entrusted party to the tax authorities issue special VAT invoices to ensure that their consignment of goods to the normal input tax deduction.

(B) the trustees for the small-scale taxpayers

Commercial Enterprises in the consignee for the small-scale taxpayers, while the commissioning party for the general taxpayer, the situation has undergone great changes. At this point, if both parties, will charge a fee to change the way the sales agency for the buyout means deemed that the Client for the remuneration of the trustees in the form of fees paid to the trustee party to the settlement prices of goods on consignment discount ( Suppose the consignee external sales price established), the trustee will charge a fee income side reflected in the form of goods into the net price realized.

If the above case, A will pay consignment fee way to charge directly in the settlement price will be deducted, that is, according to 2240 yuan / sets the price the company sells to B, no additional fee to pay. Thus, the A company, as sales fell 1,000 yuan, their value-added output tax will be reduced accordingly 145.30 yuan (1000 脳 17% / 1.17 = 145.30 million). Even if the commission side with the small-scale taxpayers will pay less VAT in accordance with the rate (such as A company is a manufacturing enterprise, the collection rate was 6% less satisfied VAT tax is 1000 脳 6% / 1.06 = 56.6 yuan); while for B firms, it is 1,000 yuan per 100 yuan total amount will be reflected in the sales of goods (the eventually adopted to achieve the net price of goods), only the rate by 4% VAT 38.46 yuan, compared with fee income by way of payment of sales tax (50) of the tax burden dropped by 23.08%. Therefore, the consignee for the case of small-scale taxpayers, the above approach is very beneficial to both parties.






相关链接:



Storage Games And Entertainment



Let the spirit soar your football career



Catalogs Newsgroup Clients



3DS MAX Introduced The Essence Of Materials And Textures



AVI to IPOD



On Implementation Of The "two-dimensional Bar Code" To Purchase Food Consumer Confidence



China OLPC alliance brewing threat of Wintel alliance formed



UML: the perfect combination with the Zachman



Who Invented The First Inkjet Printer The History



MP4 to Flash



QUICKTIME to MPEG



Recommend Development



Operators Around Loose Charges Tariff War Is Inevitable That The First



Hot Office Suites And Tools



Illustrator In The Super-powerful Hybrid Tool (blend-3)

Honeywell Process Solutions User Group Conference held in Zhuhai

Honeywell (NYSE: HON) Process Solutions recently held in Zhuhai in China User Conference 2006, from oil and gas, chemical, mining, metallurgy, paper making, power, water treatment industry more than about 230 users gathered in Zhuhai, Honeywell bring Chinese users to share new knowledge and cutting-edge experience in the industry.

PetroChina Company Limited, Shanghai Petrochemical Co., Ltd., Shanghai Secco Petrochemical Co., Ltd., LIU Zhou Iron and Steel Company, Zhongzhou Aluminum, Hubei Shuanghuan Technology Co., Ltd. on behalf of other domestic famous enterprises, have their own enterprise application integration features the user made a wonderful speech the General Assembly, and shared with the guests arrived in the area of automation and control applications experience. In addition, the very industry specific case studies representative and lectures also attracted many visitors to the General Assembly has become a rare event in the automation fields. The General Assembly also arranged more than a keynote speech and technical seminars: Experion 庐 PKS R300 main system features, high performance, wide range of industrial applications, technology, safety issues, integration of intelligent field devices, abnormal state management.

Industrial control automation technology as the 20th century, the most important modern manufacturing technology is one of the main problems to solve production efficiency and consistency.宸ヤ笟鎺у埗鑷姩鍖栫殑鏍稿績鐞嗗康灏辨槸閫氳繃鍩虹鑷姩鍖栥?杩囩▼鑷姩鍖栧拰绠＄悊鑷姩鍖栦笁涓眰娆★紝鏈?ぇ绋嬪害鐨勪紭鍖栦紒涓氱敓浜ф祦绋嬶紝鎻愰珮浼佷笟鐨勫晢涓氳〃鐜般?鍦ㄤ紶缁熷拰鍩虹宸ヤ笟鍗犳嵁鐩稿綋澶ф瘮渚嬬殑涓浗锛岀煶娌癸紝鐭夸笟锛屽喍閲戯紝鍖栧伐锛岄?绾革紝鐢靛姏绛夊ぇ鍨嬩紒涓氱殑鑷姩鍖栫▼搴︼紝鏃㈡槸浼佷笟鐢熷瓨鍙戝睍鐨勯噸瑕佸洜绱狅紝鍚屾椂涔熸槸鎻愰珮鍥藉鏁翠綋鍥藉姏鍜岃皟鏁村伐涓氱粨鏋勭殑閲嶈鎵嬫銆?br />
銆??闅忕潃涓浗缁忔祹鎸佺画蹇?绋冲畾鐨勫闀匡紝瀹㈡埛灏嗘嫢鏈夋洿澶氱殑涓氬姟鏈轰細锛屽悓鏍蜂篃灏嗛潰涓翠弗宄荤殑鎸戞垬銆傞拡瀵逛笉鏂彉鍖栫殑琛屼笟闇?眰锛岄湇灏奸煢灏旈?杩囦笉鎳堢殑鍔姏锛岃嚧鍔涘皢涓栫晫棰嗗厛鐨勬帶鍒剁郴缁熷拰瑙ｅ喅鏂规锛屾帹骞垮埌涓浗琛屼笟鐢ㄦ埛鐨勫疄璺典腑锛岃繘鑰屽叏闈㈡敼鍠勫鎴风殑鍟嗕笟琛ㄧ幇銆?br />
銆??2005骞达紝闇嶅凹闊﹀皵鏀惰喘浜嗕笘鐣岄鍏堢殑鑵愯殌涓庢潗鏂欓棶棰樿В鍐虫柟妗堟彁渚涘晢InterCorr International鍏徃銆侷nterCorr鐗规湁鐨凷martCET鎶?湳灏嗛泦鎴愬湪闇嶅凹闊﹀皵鐨凟xperion庐

銆??杩囩▼鐭ヨ瘑绯荤粺锛圥KS锛変腑锛屾彁渚涘湪绾垮疄鏃舵暟鎹紝閫氳繃浣挎晠闅滅巼鏈?皬鍖栵紝甯姪瀹㈡埛闄嶄綆缁存姢鎴愭湰骞舵彁楂樺崟浣嶄骇閲忥紝杩涜?甯姪瀹㈡埛鍦ㄨ厫铓?洃娴嬪拰棰勯槻涓婅妭鐪佸紑鏀?

浠庣绾跨洃鎺ц繃娓″埌InterCorr鐨勫湪绾垮疄鏃舵妧鏈紝棰勮瀹㈡埛鍙妭鐪佽厫铓?垚鏈珮杈?0%銆傛澶栵紝闇嶅凹闊﹀皵杩樺皢鍏堣繘鐨勬棤绾挎妧鏈瀺鍏ュ伐涓氭棤绾挎爣鍑嗭紝閫氳繃鏃犵嚎搴旂敤鍜屼紶鎰熷櫒浣垮鎴烽噰闆嗗拰瑙ｆ瀽鏁版嵁鐨勮兘鍔涘ぇ澶у寮猴紝浠庤?鎻愰珮宸ュ巶鎬ц兘锛屽叏闈績杩涘鎴峰疄鐜板埄娑﹀拰鐢熶骇鐜囧叡鍚屾彁楂樼殑鎬讳綋涓氬姟鐩爣銆?br />
銆??闇嶅凹闊﹀皵鍦ㄨ嚜鍔ㄥ寲棰嗗煙涓嶆柇鎺ㄩ檲鍑烘柊鐨勫悓鏃讹紝鍦ㄥ悇鐩爣琛屼笟甯傚満涔熷彇寰椾簡楠勪汉鐨勬垚缁╋紝閫氳繃瀵逛笉鍚屽鎴疯涓氳嚜鍔ㄥ寲闇?眰鐨勬繁鍒荤悊瑙ｏ紝涓?娆℃垚鍔熶负瀹㈡埛鎻愪緵瀹夊叏鍙潬鐨勮В鍐虫柟妗堬紝婊¤冻瀹㈡埛鐢熶骇鐨勮嚜鍔ㄦ帶鍒堕渶瑕侊紝寰楀埌瀹㈡埛鐨勯珮搴﹁鍙?鍏跺湪2005骞存帹鍑虹殑Experion杩囩▼鐭ヨ瘑绯荤粺锛圥rocess Knowledge System, PKS锛塕300锛屾槸闇嶅凹闊﹀皵杩囩▼鎺у埗閮ㄦ湁鍙蹭互鏉ユ帹鍑虹殑鍔熻兘鏈?叏闈㈢殑瑙ｅ喅鏂规涔嬩竴锛岃骞冲彴鍏锋湁鐙壒寰瀷鍨傜洿璁捐鐨勬帶鍒剁郴缁燂紝鎻愪緵浜嗙畝渚跨殑婕旇繘閬撹矾锛屽厑璁稿綋鍓嶅鎴峰湪涓嶄腑鏂搷浣滅殑鎯呭喌涓嬶紝鍗囩骇鑷繁鐨勭郴缁熴?R300鑷嚭璐т互鏉ョ洰鍓嶅凡鍞嚭鐧句綑濂楃郴缁燂紝骞跺湪鐢ㄦ埛涓緱鍒颁簡鑹ソ鐨勫弽棣堛?

銆??鈥滈湇灏奸煢灏斾腑鍥界殑鎴樼暐鎬濇兂灏辨槸锛屾彁楂樺鎴蜂笟缁╁苟浣垮鎴锋洿瀹夊績锛屸?闇嶅凹闊﹀皵杩囩▼鎺у埗閮ㄥぇ涓崕鍖鸿懀浜嬫?缁忕悊鍒樺畨鍏堢敓琛ㄧず锛氣?鍑?闇嶅凹闊﹀皵涓浗鍥㈤槦鐨勪笉鎳堝姫鍔涘拰涓撲笟鐭ヨ瘑锛屾垜鏈熷緟鐫?兘涓庢垜浠殑涓浗瀹㈡埛鏇村姞绱у瘑鐨勫悎浣滐紝骞跺湪鏃ョ泭澶嶆潅鐨勫伐鑹鸿鏂藉拰浼佷笟鐜涓府鍔╁鎴锋彁楂樹笟鍔＄哗鏁堛?鈥?br />





相关链接:



Foxconn you should "jump off the door" ashamed



2007 College Graduates in Beijing reached 200 000



Mocha further prosecution of the North Tower "Nine Questions" cocoon



What Is Usa Zip Code



Premier Dial Up And Connection Tools



LG Fourth Quarter Net Profit Surged 91 Percent Net Profit 319 Million U.S. Dollars



Symantec said the New storm worm detected



3GP to MOV



The backbone of retail business Personal



FLV to M4V



The 21st Century Business Herald: competition invited Ma



High-quality C + + / C Programming Guide - Chapter 11 references the experience of other programming



SWF to MPEG4



E-mail SCRUBBING brush



Clipboard Tools reviews

Audio files, search the earthquake it was thousand clues

Wenchuan earthquake affects the hearts of millions of people, their families and friends of those people living in affected areas especially. To help those suffering day and night, anxiously hoping for news of friends and family online friends as soon as possible, but also better and more comprehensive with the line search and rescue operation to rescue the first time to provide accurate search information.

Wenchuan earthquake affects the hearts of millions of people, their families and friends of those people living in affected areas especially. To help those suffering day and night, anxiously hoping for news of friends and family online friends as soon as possible, but also better and more comprehensive with the line search and rescue operation to rescue the first time to provide accurate search information. SOSO Tencent rapid response, found it in SOSO network platform first launched the "search bar search" channel (http://post.soso.com/bv/bi/28937), the disaster areas to help people network to find friends and relatives.

According to Tencent responsible person, as long as users are in the "search bar search" in search of those released were related physical appearance, geographical location and other information, even if only a glimmer of hope, the national users, local rescue and medical personnel will work together together, at all costs, to help them find or loss of contact or be buried under the ruins of the family and friends.

10:00 am deadline to 16 points, a total of nearly 40,000 people in the "search bar search" in the issue of tracing software, and a large number of enthusiastic users to provide relevant clues. Tencent said relevant, Tencent has an integrated instant messaging, portal, blog, search a variety of communication of the three-dimensional platform, this platform active in more than 300 million of the mass users, these conditions will make online search of work changes be effective. Currently, in the "search bar search" of the area, provide clues Replies over 12,000 users.

It is reported that, according to some tracing back to the publisher posts the feedback has been great in the loving help of friends, in the first time to find their loved ones. Here, the post who would like to represent themselves through Tencent business and family, friends, to the "search bar search" platform provided selfless help of every Chinese, said the most sincere gratitude.

Time in a single minute of the past, the "search bar search" is still the country people to constantly play an important role in search and rescue of life, the formation of an online network, the front-line force behind the huge interaction at any time. We firmly believe that the Chinese people will be able to surmount, a more powerful force together.

Search bar search hot paste link:

Press here to see a top being called "a soldier to plead !!!!!!!" Wenchuan disaster relief tracing posts, posts in wrote:

"Please everyone repost the major forum for help: my wife is 7 months pregnant, without food and water, a contact this morning, has been hungry to die. I am also a soldier, our troops are on standby ready to go to Wenchuan, Sichuan relief, I am willing to contribute their strength to save all the villagers affected areas. "

"But no one save my wife and I soon start, and may be difficult to contact her, though no matter what I will do its utmost to rescue fellow Wenchuan disaster area, but hope that the fellow is also facing two counts of Jiangyou a bit to eat , even a bottle of mineral water is also OK, beg fellow, and she is now in the street outside of China Telecom Bay, a van on the road, 鎴?No Zhuo, a teacher, you villagers seek help. "

"I need access to the Internet for work, I now abandon the phone waiting for orders, I wait ... ..."

銆??鑷宠鑰呮埅绋夸箣鏃讹紝杩欏箙瀵讳汉甯栧緱鍒颁簡鏉ヨ嚜鐖卞績缃戝弸浠殑澶ч噺鍥炲笘鍏辫1572鏉★紝 鐐瑰嚮閲忛珮杈?0568涓?銆?br />






相关链接:



TS to MKV



Matroska to MPEG



Invoicing "useful" is the Real benefit



introduction Games And Entertainment



3G2 To MOV



Selected to create the first step taken on the PLM



Operators to remind: strange sounds for calls do not hang back on



CorelDRAW based cartoon series (3)



E-Mail Clients Shop



reviews Games Sports



Own way to the poor poorer between-MP3 and tape transcription DIY



Gold mining around



Project Management reviews



how to find cell phone numbers



Perfect songs I enjoy the cool music box full Support win7

Flash game production - memory game

Friends, would like to test your memory about it? Do not bother to find those boring questions themselves, we can use Flash MX to create a fun memory test game, can entertain themselves, but also study their own memory.

This memory game is shown, the game interface is simple, but playing well is not easy, unless you have a good memory. It's probably more familiar with all games are played, the game 12 of the same disc, each disc is hidden below a pattern, 12 patterns 22 were six pairs of the same, but the game is aimed at the fastest Open the disk speed to find the same pattern completion. The design concept of this game is that when the mouse clicks to open a continuous matrix of the two discs, the pattern of the before and after the show to judge, if the same patterns are removed from the matrix pattern and the above two disks, if different the pattern with a disc will re-cover, and this test everyone on the location of each pattern memory, only accurately identify all of the six pairs of images, the game be considered victory. The pattern shows the effect of production and cover up is very simple animation using Motion transition on the line, and determine whether or not the same pattern is carried out with the Action.



Flash Memory Game (9s51.tif)

Here we learn how to make this game, concrete steps are as follows (Editor's note: In order to facilitate the Flash beginners, this Flash game and its source files can be downloaded in http://www.pcdigest.com/download, we can modify . fla file to quickly create a memory game with their own style).

1. We need to prepare 6 different patterns, they can find any, but some of the best color and shape with similar patterns, so playing up only confusing, difficult to improve the player's resolution to enhance the game fun. Here we prepared as shown in 6 different designs, import them into Flash, were kept for six graphic symbols (Graphic).



6 different patterns (9s52.tif)

2. We have to prepare a game disc cover image patterns, this can draw their own, but its size should be slightly larger than the previous step we use patterns in order to be able to completely cover them. To this disk image into Flash, it saved as a button symbol (Button).



Disk graph (9s53.tif)

3. In the game, due to the show to find a pair of each disk and the remaining patterns on the number, it needs to make six figures. Figure were produced from 1 to 6 of graphic symbols (Graphic).



6 different digital map (9s54.tif)

4. Now we must make the game disc and animation design, and the corresponding animation major players in the various mouse operations such as select, click and so on. Pattern in which six pairs of animation production is the same, so we tell them this is only a pair of production.

First of all, in Flash, create a new movie clip symbol, named balls1. Under the symbol editor of the new two layers, the first layer in the first 7 to 11 set up disk to nothing in the motion by the animation, in the first 21 to 25 set up disk from the non- Motion to some animation. In the second layer in the first 7 to 12 to establish a pattern animation from none to some, from 13 to 20 to establish a pattern of amplification results, from 20 to 25 established a pattern of motion by a to no effect.



Animated timeline (9s56.tif)

Using the same method to build two new layers, according to the above steps to produce exactly the same motion effect, however, the location of disc and patterns with the above different (position we custom), preferably in a rectangular range of 4 脳 3 inside.



4 脳 3 rectangular area (9s55.tif)

Then we give the animation to add Action.

Create a new layer, named timeline, this game is all of the Action are concentrated in this layer, to facilitate editing and modification.

In the first one to add as to gotoAndStop (5);

file / / skip the first five, followed by the first five we should add "stop ();", beginning of the game is stopped.

In the first two added as the gotoAndStop (3);

In the first three add as for the stop ();

In the first four to add as to gotoAndStop (3);

Add in five as the stop ();

In the first six to add as to gotoAndStop (5);

Respectively 12 and 31 added as for the stop ();

file / / run this game frame stop playing.

tellTarget ("../ balls3 ") (

nextFrame ();

)

tellTarget ("../ balls4 ") (

nextFrame ();

)

tellTarget ("../ balls5 ") (

nextFrame ();

)

tellTarget ("../ balls6 ") (

nextFrame ();

)

tellTarget ("../ balls7 ") (

nextFrame ();

)




[Next]



file / / first were the designated "main scenario" in the balls3 to ball7 5 Movie clip, and then run separately for each Movie clip current frame of the next frame.

Respectively 13 and 32 insert the key frame, and then add the following Action.

play ();

file / / video frames continue to run this play.

tellTarget ("../ balls3 ") (

nextFrame ();

)

tellTarget ("../ balls4 ") (

nextFrame ();

)

tellTarget ("../ balls5 ") (

nextFrame ();

)

tellTarget ("../ balls6 ") (

nextFrame ();

)

tellTarget ("../ balls7 ") (

nextFrame ();

)

file / / are designated for the main scene balls3 to ball7 5 Movie clip, run each Movie clip current frame of the next frame.

Respectively 25 and 44 added as the gotoAndStop (5);

Respectively 58 and 77 add the following as.

tellTarget ("../ balls8 ") (

nextFrame ();

)

file / / balls8 Mc num is the instance name, used to control the game disc on the number of remaining changes, skip to the next frame when the figure by 1.

Respectively 63 and 82 added as the gotoAndStop (3);

Where all of the above as the added frame is not random, but with the disc and the pattern where all the frames corresponding to Motion, so as to call the game different Motion.

Finally, in accordance with the above methods, then the production from balls2 to balls6 the other five similar Movie clip video clips, difference is the pattern behind each pair of disk Otherwise the same.

5. Here we have to make a few changes in mind the effect. First create a new Movie clip movie clip, insert the six key frames, respectively, well ahead of the six digital symbols by inverse continued into the first keyframe 1 to 6 (the first key frame 1 put the number 6 ... ... 6 key frame put the number 1). Then add a layer named timeline, the same key frame insertion of six consecutive, and to each key frame are added Action to "stop ();", to run into each video frame are stopped.



Count changes in the timeline (9s57.tif)

6. The following is the game to make the main control Movie clip video clips, this video clip for the overall control. Create a Movie clip movie clip, named "the main movie." Movie clip in the movie clip into the editing state, the new six layers, respectively, to do a good job in front of the balls1 to balls6 were placed on six patterns among the six layers, arranged in a rectangular 4 脳 3 square .



4 脳 3 rectangular matrix (9s58.tif)

Add a new layer, the symbol num onto the editing area on the right place, at the first frame add the Action to "play ();", final timeline will be extended to all layers to seven.



Overall control of the time line (9s59.tif)

7. Now the final task - the layout of the main scene. Very simple, just the movie clip Movie clip "main movie" onto the main scene in the right place on it, and then save the file, run the test and export. Swf file.



Test game (9s10.tif)

This point, a simple and fun games on Flash memory, well, if you are interested, you can increase it based on features, such as increasing the number of games in the pattern of the increase or limit functions in mind when . Said the first few, quick start game!






相关链接:



CSS In The Minimum Height (min-height) Of The Magical Effect



Input why the war continued?



Embedded option: the incentive for interest rate risk



Pao GS-816FC Fiber Disk Array



Comment Dictionaries Education



U.S. stocks comment: Sun die-hard



Premier Trace And Ping Tools



How The Blaze Was Accompanied By Low Encirclement



"China Computer Business 500" award, awarded the two winning BenQ chase THE deer



3GPP Converter



3GP to FLV



Install microsoft works 2



M2TS To MKV

Family background to influence the fourth factors of Female Students

March 23, Beijing Normal University, Department of Economics, a female college student just finished the second "to improve the quality of training, employment of female graduates in rural areas," she said with emotion: "introduce their sister-school employment experience, say a lot of very useful content, is a summary of their own failures, they will not tell us to listen to the teachers. Now I know that by changing their job or be successful. "

The training of the Department of Education, Beijing Normal University, Research Center for Multicultural Education has launched the "Improving the quality of rural female students employment training program," one of the specific activities, the purpose is to talk through a wide range of female college students to arouse the attention of early preparing; slowly through the training of small-scale changes in employment of female graduates in some rural areas of inferiority and negative psychological, to improve their job knowledge and a clear direction of employment, to enhance their employability.

Family background to influence the fourth factors of Female Students

Choose to improve the quality of employment of female graduates of training, due to the recent female college students in rural areas of the center Employment survey. The results showed: that the poor employment situation of female students and very bad accounted for 90.8% of college students female college students from rural areas generally not optimistic about the employment situation.

The object of the survey of 100 college students from several universities in Beijing all the text, science department, won the first grade from undergraduate to doctoral each level, including 51 rural students. Survey of factors affecting employment of female graduates in turn is a professional position, gender, appearance, family background and national policies, family background of female college student became the fourth largest factor in employment.

Multicultural Education, Beijing Normal University, director of the Center, the "project to promote employment of female graduates in rural centers", said Professor Zheng Xinrong head: "female students from rural areas generally lack the social background and economic background, language and interpersonal relationships capacity is relatively weak, is easy to lack of confidence in the candidates, passive, low employment expectations, which have seriously affected their job well. Some female students even do not have access to information, how can they succeed Competition for what? "" the face of the employer, female college students are always passive, vulnerable. "Liaoning University, a graduating class instructor said," Every year students are looking for a job when my headache, but women of Humanities Department itself, and now employing units chosen to not girls. The membership of the girls in rural areas may be even more certain restrictions, if their state of mind if the good, more cheerful, good at using outside information, good communication will be better, but they are not good in this regard, employment encountered more obstacles. "deputy director of a corporate Human Resources also said:" There are some enterprises in rural areas there is injustice female membership psychological, in the face of the same level of the two candidates, they often select a city nationality. "

Employment of rural female students will result in a vicious cycle of basic education

Studied under Professor Zheng Xinrong find yourself a lot of outstanding, but the female students from rural areas to find work difficult. February 21, from the Beijing International Exhibition Center turbulent flow in the extrusion to the Lin Ying (alias) bewildered that she had just attended the 17th session held there to create the future job fairs. Lin Ying from Beijing Normal University in June of this year pharmacy graduate, did she think of themselves as brand-name university graduate, to find a job no problem, but this two-month job in the "defeated" lost her own self-confidence .

Lin Ying think to lose a lot of job opportunities in the first factor is her sex, followed by mention of the secret anguish she will not --- to be from the rural areas of Henan, in Beijing, no relatives, friends, a very narrow range. As many employers recruitment information is not open to the public, she could not get hold of the effective information. The last time she heard a Beijing hospital Pharmacy recruit people, and quickly called to ask, but the other said that the interview is over. And that this "late" information, she passed the brothers eventually finding work in Beijing, added something to the. Seeing graduation day she approached, her anxiety every day, "his sister in the school house there, I need a job to support themselves and ease the burden at home."

Zheng Xinrong said: "The failure of a number of job experience will be a college student 10 years of accumulated self-confidence destroyed out clean. Rural female college students because of ethnicity, gender awareness of the limitations in such cases more easily negative emotions will be more internal attribution, too reflect on their own shortcomings. even feel sorry for the parents, resulting in deep remorse. so that they may give up self-employment road, turn to rely on men, or simply give up on themselves . In addition, there will be some female students go to the other extreme is the starting point and start the blind pursuit of the so-called high academic qualifications, and post-graduate job market --- which is far more than men and women graduate students graduate one of the reasons. this can not to solve their fundamental problems, but to make the threshold higher and higher employment. This is a waste of talent ah! "

It is understood that an ordinary rural family for a child in high school, education spending would account for the entire family income of 1 / 3 or even 1 / 2, while for the ordinary peasant family, a college student to spend a year, almost all family income in 2023. Zheng Xinrong that while the concept of change as the girls gradually get equal education opportunities, educational opportunities for rural women is still less than men. In this case, the employment situation of highly educated women is particularly important. Only female students smoothly, so that families see higher education to individuals and family life with all these changes to enable the broad masses of rural households are more willing to invest in education for girls.

In this regard, Lin Ying deep feelings, "If I can not find a job, at home no longer possible for a college student. If I can not find work, the villagers how to see me? They would send their daughter to school? "

Zheng Xinrong believed that the rural female students end up studying more than a decade 瀵掔獥 just want to change their living conditions, if not smoothly, the surface is concerned, short-term impact of a personal life, at a deeper level, will defeat the peasants to participate in educational initiative. China's educational foundation in the vast rural areas, once the marginalization of these female students in rural areas, rural households have lost faith in education, would be a very dangerous thing.

Training is important to change the way their employment situation

According to "promote the employment of rural female students project center" of the investigation, that to some extent through training to improve the rural female college students in individual employment status of the account for 78.6% of the total surveyed, 76% said their own homes where School has not carried out for employment-related training for female students, and specialized job training for rural female students is blank. Reporter visited a number of female students from rural areas, they all said the school every year for school leavers employment guidance, but are only the beginning from the senior year, so that occasional style guide is not targeted, not for their help Great.

Participated in the "employment of female graduates in rural areas to improve the quality of training" of the rural female students have expressed the hope that the school from the first year in practice and on providing them with internship opportunities, the special group for them to carry out job skills training, guiding them in their career planning, please some successful teaching experience in the employment of the rural students to provide some psychological constructive comments. "I even hope that college students find jobs in that time, as did female students in rural areas in need of short-term loans to help them tide over the job of the economic difficulties." Zhengxin Rong said, "We also hope that the 'rural Female Graduate Employment Training 'mode and content of the corresponding exploration and try to make a positive. appeal and affirmed the rural community to recognize the advantages of female college students, but also hope that our voice can lead to the relevant departments of the concern and attention, so that decision-makers to these outstanding equal employment environment for young people --- this requires effective security policy and law. I believe that the rural female students through their own efforts, actively seek, to find a suitable job. Who says jobs only for men and urban students prepare for it? "

Female students in rural areas should see their own strengths

In the eyes of her students, female students of rural and urban students or not? Girls from small cities packet Li said that in her eyes, rural girls and urban girls are not very different. Only, a small part of the rural girls too much emphasis on this point, to enlarge some slight differences, leading to inferior mentality. She said: "Rural women should be disadvantaged for their active participation in various social activities, exercise themselves and their ability to communicate. I had very low self-esteem, but joining the debate team, student union and other organizations find themselves after a really little bit in change. "

Although many respondents enumerated the disadvantages of rural employment of female graduates, but the survey also have a group for their encouraging results, the investigation showed that: 40.3% of respondents believe that serious practical employment of rural students clear advantages, in addition, ability to endure hardship, good academic performance, not ambitious, and strong anti-frustration, willing to go to grass-roots work is the advantage of rural students.

Beijing North Forest Development Corporation, the global professional career planner (GCDF) Kai Yang said that she had done an informal survey shows that the early work of graduates from the big cities tend to perform better in rural areas for students, "This is because rural students relatively poor ability to adapt to the environment, which they show their talent at a disadvantage. But I found, in fact, many companies are more willing to hire students in rural areas, because after a period of adjustment, rural students will be obvious advantages to play. They generally more realistic serious, hard, strong ability of anti setbacks, the work will not be choosy. "

Kai Yang said she contacted the case, the vast majority of girls in rural membership tempered by the University of 4 years have been integrated into urban life, "as long as they are in employment when the correct mentality, cultivate a good gender identity from the full --- estimation difficulties, also see their own advantage, more patient, more persist, we will be able to find a job. "






相关链接:



for you Backup And RESTORE



Effects Authorware WORD album (2)



My favorite DOWNLOAD Managers



BLACKBERRY video formats



Ts Sony



In October 2007 the sixth New York INTERNATIONAL Outsourcing Exhibition



Service in the end AFTER?



For You Games Arcade



Shanghai university graduates overall employment rate of 07 97.25%



m2ts to mkv



XVID ps3



Neusoft Transition Stranded Behind The Overall Market Rejections



Hot Geography Education



The accounting date of establishment of a free report - 1.1. Understanding the function of several r



Homes to enjoy digital Medical



Epson ink cartridge patent new alternative to the situation of domestic supplies of unknown

Open-source can not be anti-monopoly

Software Association, the open-source software, gave rise to many different opinions. The biggest problem is the controversy with the Chinese software market, combining the anti-monopoly, and whether the focus is on open-source anti-monopoly, it can support the domestic software business. Regarding the open-source software is commercial software is basically without meaning, as long as there sold as a commodity business sense, has nothing to do with it does not really open source. "No direct government support or interfere with any form of software business model," no doubt is unreasonable, any government of any industry to have a certain degree of intervention, this world there is no Utopia.

The real question is, now seems to be a point of view, the power of open source as a kind of salvation, relying on this power can be anti-software monopoly, veering from the software industry can save China. Personal opinion, this view led to the Government's policy if the tendency to impose a simple open source software companies, the result has not been very good results, the results rejected the domestic software industry, the Government should support the correct conclusion that the harm is very great.

So there is hope that the anti-open source software is monopolization? Answer does not seem very sure.

We look back at history we can see that monopoly, or loose a little the market is a fundamental factor is the high share of innovation, and any administrative means to a simple high share of mandatory break is basically futile.

SAP's monopoly that they first mainframe era of big software completely customizable environment to standardize management of software industrialization. Even now a large enterprise market is saturated, new technologies have emerged, the new market environment has become the case, at present still no management software companies to create new models to be pushed SAP throne, just fine in the changed sub-market to find small living space.

Oracle's monopoly from the first relational database industrialization. PostgresSQL, MySQL relational database is still the same hardware running on general-purpose computing model, developed over the years, though made some market share, but enough to shake the so-called monopoly of it?

Microsoft's desktop software market today, the source of monopoly where? Is 80 years to develop its innovative third-party independent of the operating system business model. This model is contact the hardware manufacturers, software vendors and consumers an equal opportunity of win-win model. This balance is difficult to break, the EU mandatory version of Windows without media browser market response is not a good example. Linux could replace it? In this mode, basically impossible. So Microsoft can not beat it? Not many companies are now using Microsoft's new market squeeze the market, Google, Apple need not repeat them.

There is also cite examples of Chinese textiles. China's manufacturing industry can not be considered to create a new model is so new, that is, cheap labor and social transition, the use of other natural resources, significantly reduce the product cost. Even if such a model is not very clear, the U.S. government can limit by simple but have lost this "monopoly" it? Anti can not afford to. The high cost of local manufacturers have not innovative responses, then still only a small segment of survival in space.

Of course, the open-source software, not, indeed should be precisely the free software to create a new model, it is possible antitrust, said the following.

In fact, the market has never been any anti-trust, there are only emerging market to replace the old market. It is worth noting that these innovations are rarely more than an alternative, and more are incremental. Old market is not completely replaced, but the new market attracted more attention. Therefore, these innovations more easily accepted.

Back that free software have certainly created a new model that is free and free re-creation. The result could lead to existing commercial software market could be a completely new copy is not software sales, only sales of new software services market to replace. This revolution is the alternative, moved many people's cheese, so the resistance is extremely large.

Look at open source and national industry issues.

The concept is not the same open-source free software, especially if its a simple and broadly linked to revitalize national industry, then. If you want to rely on free software, the revitalization of the national industry to be completely transition to free copies, up sales and service model. If you rely solely on open source, to be honest, the current open source code where there is no innovation, revitalization out of the question. Shuffled around and the great spirit of open source is not that there is no open source innovation is indeed the Achilles heel. Linux, Apache, MySQL, PHP, GIMP, etc., etc., all is not unique (Apache special, which is ahead of other similar products there is another imitation of him, so market share is also the highest). Is not to belittle and deny, but many open source developers are now busy with repeat achieve many things, but no effort thinking innovation. Is a typical Linux-based Desktop. Even the field of pure technology, the past few years has said the name, Java, Web Service, AJAX, etc., these are not from the open source community.

In short, we Again, no savior in this world, there is no opportunity to fall from the sky. Still not open source. To break the monopoly, free software service model can be used, such as current strength Founder with the Chinese to open up a new e-publishing market, such as the telecommunications industry to follow step by step break, these are way out. Just need step by step, without exception, made great efforts and input. Right visual point is, Jinshan rewrite WPS, never using Java rewrite hopefully survive, although the contact with the world as long as less likely to tear down the MS Office. Open Office expect packaged to sell certain death.






Recommended links:



convert flv To avi



Review Calculators And Converters



IDC Perspective



3G Talent gap highlights the business opportunities



Ps3 Format



Astronomy CATALOGS



Wizard Install And Setup



"Red Alert 3" Allies Battle Of The Task Raiders



XHTML basic questions and answers - for beginners



FMCG Distributors And How The Difficulties Faced By Self-improvement



Chang: The Heart of Love



Audio Rippers And Converters Expert



CONVERT dvd to wmv



quicktime to avi



Secret benefits to customers Shi Xiaoen



How the blaze was accompanied by low encirclement

SuperBurner M4V Converter

SuperBurner M4V Converter is a best video and movie converter to M4V video software! This product offers convert all popular formats to iPod, PSP, Zune, iPhone, MP4 video/ movie, Easy Convert DVD, VCD, SVCD, AVI, MPEG, WMV, MOV, MP4, RM, RMVB, DivX, ASF, VOB, 3GP and etc. SuperBurner M4V Converter helps you watch your music videos and movies on your iPod, PSP, Zune, iPhone. In addition, you can also extracting audio from movie or music video and converting to iPod supported MP3 file format! SuperBurner M4V Converter is the fastest Rip DVD movie to iPod, PSP, Zune, iPhone, MP4 video, you can convert almost all kinds of DVD to .M4V format. Its conversion speed is far faster than real-time, converting one DVD movie only takes half an hour in some high-end computers. SuperBurner MP4 Suite supports single-step conversion of DVD video into iPhone-ready MPEG-4 format while some other soft wares need two steps which wastes unnecessary time.

Youtube Movie to RMVB Gold

Hot popluar youtube video Converter + download + player tool. With YouTube tool you can also convert downloaded YouTube videos to a format compatible with your favorite portable device; including - iPod Video, iPod Touch, iPod Nano, iPhone, Zune, PSP, as well as video capable MP3 players, video capable mobile phones, and Pocket PC, And finally... YouTube tool's embedded player will allow you to watch all your favorite YouTube videos off-line. So now you can enjoy any .flv and .swf videos anytime!
Supports YouTube video or any .flv and .swf file as input file. Supports not only YouTube video, but also various video formats as input file, including avi, DivX, XviD, rm, rmvb, MOV, MPEG, WMV. Supports a wide variety of output file format., including avi, DivX, XviD, rm, rmvb, MOV, MPEG, WMV. Provides various profiles, these profiles can meet the needs of most people. - is the most powerful YouTube assistant on the planet.



Recommand Link:



download matroska to xvid avi software

ChiliBurner

Movavi ChiliBurner is the most complete burning solution to create, copy and backup DVDs, CDs, VCDs and SVCDs. Use it for burning CDs and DVDs to share, back up and copy any of your data, audio or video files! Great amount of features and simple friendly interface will make ChiliBurner your favorite software for a long time!

Here's just a taster of what you can do with ChiliBurner:

- Create CDs and DVDs with any type of content - data, audio or video.
- Burn audio CDs from MP3, WMA, and WAV originals.
- Create VCDs, SVCDs and DVDs in all popular video formats: AVI, MPEG, MOV, WMV, ASF, and more.
- Add files directly from Windows Explorer with the easy-to-use drag-and-drop interface.
- Preview your videos before burning.
- Edit your videos before burning: cut or split video, add filters, transitions and special effects.
- Apply the Magic Enhance filter to your video to dramatically improve the quality before burning.
- Add chapters and titles to your DVDs.
- Choose from more than a dozen static and animated templates to create a professional-looking DVD menu that grabs your viewers' attention.
- Download more DVD-menu templates for FREE.
- Copy, back up and save files from CDs or DVDs to your computer's hard disk.



Recommand Link:



Quickly change dat to ts

Cool Flash SWF Maker

Cool Flash SWF Maker is easy converts your Flash swf files to compliant Avi, Mpeg, VCD, SVCD or DVD structures (VOB and IFO).It converts your batch files into a compliant DVD Video set of files and burns it on a DVD blank media DVD+-R(W). The aspect ratio can be automatically selected or forced to a specific format. The program works for NTSC and PAL video format and create automatically chapters. Multiple audio tracks are supported. and burn them to a DVD-R, DVD+R, DVD+RW, and DVD-RW, so that you can play your Flash swf on DVD player.It is a Powerful and versatile DVD creator. The user-firenldy and easy-to-use interface lets you set begin-time/end-time for each Flash swf and batch convert. Very quick in conversion speed and no quality is lost! Cool SWF Converter Mixer Convert Macromedia Flash SWF to MPEG AVI video file. SWF to Video Converter is a powerful utility that supports to convert Macromedia Flash SWF files to MPEG AVI or VCD SVCD DVD compatible MPEG files including movie clips, action scripts and audio in the Flash movies. Also join many SWF files in one large AVI or VCD SVCD DVD compatible MPEG file. Allow the human interaction on Flash content during conversion, no skip frames and support 32bits RGBA alpha channel video that can be directed imported by video authoring tool for composition. Main features: batch conversion for SWFs to MPEG AVI VCD SVCD DVDs, batch Join for SWFs to MPEG AVI VCD SVCD DVDs, join many SWF files in one large video file, extract MP3/WAV sound.



Recommand Link:



how to convert rmvb to youtube video

CloneDVD 4 Pro

CloneDVD is a flexible and easy to use DVD movie copy software. Without special setting, CloneDVD auto removes all protections (CSS, RC, RCE, UOPs and Sony ARccOS) while copying, lets you freely copy all of your DVD movie collections.

DVD movie conversion, makes you freely convert DVD as various MPEG4 file to expand your multimedia entertainment on most popular portable devices.

DVD Title / Chapter preview, lets you access DVD content in advance, helps you decide what to copy and what to remove

Multiple copy modes, Entire Disc, Main Movie, Customize, Split Disc. You can copy the whole movie, copy main movie only with extras and special features omitted, personalize your DVDs only favorite title/chapter/subtitle/audio remained, you even can custom the target DVD video size to fit your disc.

Free source and target, Copy/burn from DVD disc, Copy/burn from DVD folder on hard disk, Burn to DVD disc, Copy to DVD folder on hard disk, Create ISO image file, Convert as MPEG4 file

High compatibility, CloneDVD supports all popular single-layer, dual-layer DVD disc and DVD burner, the copied disc is playable on both PC and stand-alone DVD player.




Recommand Link:



auto147