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什么是特种邮票?
特种邮票是以文化、体育、风景、花卉、古迹、儿童、舞蹈、昆虫、动物或以重大建设成就等为题材而特别发行的邮票。票面上除图案、面值、国名外,多数在票幅下部的边上印有图案名称,也有将其直接设计在图案上的。新中国第一套特种邮票是1951年10月1日发行的“国徽”邮票。志号是“特1”。全套5枚,面值分别是100元、200元、400元、500元、800元。
What is a special service stamp?
The special service stamp is with culture, sports, scenery, flowers, historic site, children, dance, insect, animal or stamp regarding great construction acheivement,etc. as the subject matter and especially issuing. To print the pattern name at the side of the bottom stamp size in majority besides pattern, face amount, name of the country on face value, design it on the pattern directly too. The first set of special service stamps of new China is a " national emblem " stamp issued on October 1, 1951. Will number is " a special 1 ". 5 pieces of complete set, face amount is 100 yuan, 200 yuan, 400 yuan, 500 yuan, 800 yuan respectively.
朱子云    2008-06-03
成本差异
实际成本大于或小于标准成本(或定额成本、计划成本)的差额。当实际成本大于标准成本,其超支数额为不利差异,一般用正数表示;当实际成本小于标准成本,其节约数额为有利差异,一般用负数表示。从差异的内容看,成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。从成本性态看,成本差异有变动成本差异和固定成本差异。而变动成本差异按其形成原因划分又有价格差异和数量差异。计算成本差异的目的,是为了分析其形成原在,进而采取有效措施加以控制,巩固有利差异,消除不利差异,最终降低产品成本,提高经济效益。
costvariance
The actual cost is greater than or smaller than the difference of the standard cost (or cost of quota, planned costs). As the actual cost is greater than the standard cost, it is an unfavorable difference that it overspends number, generally express in positive number; As the actual cost is smaller than the standard cost, it saves number as the favorable difference, generally express with the negative number. By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly. By the look of cost attitude, the cost variance that the cost variance has changed and fixing the cost variance. And change cost variance form according to their reason divide, have price difference and quantity difference. It calculate cost variance,it is for analyzing it transforming into originally in,and then take measures
朱子云    2008-06-03
点钞的基本方法有哪些?
点钞方法主要有手工点钞和机器点钞两种。一般企事业单位使用的主要还是手工点钞方法。常见的手工点钞方法有:手持式单指单张点钞法、手持式单指多张点钞法、手持式四指拨动点钞法、手持式五指拨动点钞法、手按式单张点钞法、手按式双张点钞法等。
  手持式单指单张点钞法是最常用的点钞方法之一。其基本操作要领如下:左手持票,手心向下,拇指按住钞票正面的左端中央,食指和中指在钞票背面,与拇指一起捏住钞票;左手无名指自然卷曲,捏起钞票后小拇指伸向钞票正面压住钞票左下方;左手中指稍用力,与无名指、小拇指一起紧卡钞票;左手食指伸直,拇指向上移动,按住钞票的侧面,将钞票压成瓦形;左手将钞票从桌面上擦过,钞票翻转,拇指借从桌面上擦过的力量将钞票撑成微开的扇面并斜对自己面前;右手三个指头沾水,用拇指尖向下捻动钞票右下角,食指在钞票背面配合拇指捻动;用右手无名指将捻起的钞票往怀里弹,边点边记数;点钞时注意姿式,身体挺直,眼睛和钞票保持一定距离,两手肘部放在桌面上。
  手按式单张点钞法也是最常用的点钞方法之一。其基本操作要领如下:将钞票横放在桌面上,正对自己;用左手无名指、小拇指按住钞票的左上角;用右手拇指托起部分钞票的右下角;右手食指捻动钞票,每捻动一张,左手拇指即往上推动送至左手食指、中指之间夹住,即完成了一次点钞动作,以后依次连续操作。
Which are the basic tool of some paper money?
Some paper money methods have some paper money and two kinds for some paper money of craft and machine mainly. What the general enterprises and institutions use is mainly still some paper money methods of craft. Some paper money methods of common craft are as follows, the holding type points single some paper money laws only, hold type it means to be many to the forms piece some paper money law, hold formula mean last some paper money law four times, last some paper money law, hand according to type form pieces of some paper money law the five fingerses holding type The holding type means only single some paper money laws are one of the some most frequently used paper money methods. It basically operates the main point as follows: The left hand holds the ticket, the palm is downward, the thumb is pinned in the middle of the left end of the front of the bank note, the forefinger and middle finger are on the back of the bank note, pinch the bank note together with thumb; Left hand the third finger naturally curly, pinch, get up bank note little finger stretch to bank note front push down bank note below the Left deviation; The middle finger of left hand is exerted oneself slightly, the bank note of tight card together with the third finger, little finger; The left hand forefinger is stretched, the thumb is moved upwards, pin the side of the bank note, keep the bank note into the tile shape; Left hand wipe from tabletop bank note, bank note turn, thumb strength wiped from tabletop to borrow prop up bank note covering of a fan and oblique to oneself of WeiKai Cheng; Three fingers of right hand dip in water, rotate and move the lower right corner of the bank note downwards sharp with the thumb, the forefinger cooperates with the thumb to rotate and move on the back of the bank note; Play in one‘s arms, count while ordering with right hand the third finger bank note got up to rotate; Pay attention to the posture at the some paper money, the health is straight and upright, the eyes It must keep eyeball and bank note from,put dual tactics elbow at tabletop. Hands are one of the some most frequently used paper money methods too according to a some paper money laws of type form. It basically operates the main point as follows: Put the bank note on the tabletop sideways, to oneself; Pin the upper left corner of the bank note with the third finger of left hand, little finger; Hold up the lower right corners of some bank notes with the right hand thumb; The right hand forefinger rotates and moves the bank note, rotate and move one each time, left hand thumb promotes giving to carry between the left hand forefinger, middle finger up promptly, finish some paper money movements once, operate continuously sequentially later.
朱子云    2008-06-03
丽水市杰出人才;经营管理能手,战略研究、资源配置和绩效管理知名专家。1996年9月起至今在中国工商银行浙江省丽水分行工作。