【正文】 ns for people living there, made their lives lonely. The nomadic people were very excited about our visits, Nasun recalls. We didn39。這說明作為營業(yè)利潤構(gòu)成項(xiàng)目的管理費(fèi)用和財(cái)務(wù)費(fèi)用發(fā)增長高于其他業(yè)務(wù)利潤的增長，而導(dǎo)致營業(yè)利潤的上升幅度小于產(chǎn)品銷售利潤率的上升幅度。從理論上講，一般認(rèn)為資產(chǎn)負(fù)債率為50%為宜。特別是地債權(quán)人來說，此項(xiàng)比率越高越好，因?yàn)樵摫嚷试礁撸瑐鶛?quán)越有保障。存貨的增長速度低于銷售收入增長速度，應(yīng)收賬款的增長速度也低于存貨的增長的增長速度，則說明企業(yè)以較少的流動(dòng)資產(chǎn)完成了較多的生產(chǎn)經(jīng)營任務(wù)，這是合理使用資金、加速資金周轉(zhuǎn)的良好標(biāo)志。2014年存貨略有下降，主要是公司銷售了部分2013年年末的備貨。在國內(nèi)，產(chǎn)品已覆蓋全國，進(jìn)入了超過300家三甲醫(yī)院。公司產(chǎn)品已經(jīng)進(jìn)入市場(chǎng)份額最大、監(jiān)管最為嚴(yán)格的北美、歐洲、日本等主流市場(chǎng)。2013年存貨增加的原因主要系2014年春節(jié)較早，為了更好地滿足客戶的需求，公司增加了部分通用產(chǎn)品的儲(chǔ)備。一般來說，只要全部流動(dòng)資產(chǎn)增長速度低于銷售收入增長速度。流動(dòng)比率=流動(dòng)資產(chǎn)/流動(dòng)負(fù)債*100%，用流動(dòng)比率來衡量企業(yè)資產(chǎn)流動(dòng)性的大小，就要求企業(yè)的流動(dòng)資產(chǎn)在清償流動(dòng)負(fù)債以后還有余力無應(yīng)付日常經(jīng)營活動(dòng)中的其他資金需要。有形資產(chǎn)凈值債務(wù)率是負(fù)債總額與有形資產(chǎn)凈值的比率，用來反映企業(yè)在清算時(shí)債務(wù)人投入資本受到股東權(quán)益的保護(hù)程度，用于衡量企業(yè)的風(fēng)險(xiǎn)程度和對(duì)債務(wù)的償還能力。項(xiàng) 目2014年2013年2012年1413年差額1312年差額營業(yè)利潤率%%%%%成本費(fèi)用利潤率%%%%%盈余現(xiàn)金保障倍數(shù)%%%%%總資產(chǎn)報(bào)酬率%%%%%凈資產(chǎn)收益率%%%%%資本收益率%%%%%產(chǎn)品銷售利潤率%%%%%從上表中可看出，%%，%，%，%。80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldn39。s essay affects me very deeply. Not as an urging to bee self reliant – I39。s Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has bined contemporary musical elements with folk songs of the region. Haimu, a 25yearold khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a sixmember band, he performs fast songs and soft ones that he writes－all while playing the horsehead fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the boundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sale rate showed a downturn this year. In the “Grand View: Chinese Painting Highlight” session at China Guardian 2015 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yuan, an unexpected high in recent years. However, the trading volume fells to billion yuan from billion yuan in the same period the year before. The Huangchen 2015 Spring Auctions, which recorded million yuan in total sales, experienced the same. The section number went down to 5 from 12 pared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of forgery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high quality always earn the longlasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,” said the president of China Guardian’s Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2015 Spring Auctions has achieved remarkable results, it does not mean that the market has walked out of the predicament. We still have to wait for the big economic boom to invigorate the art market.” Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled “Fine Gilt—Bronze Buddhist Images” achieved a great deal with total sales volume of million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 1617th century of Tibet was sold for million yuan. The Beijing Chengxuan Auctions featured almost 2,800 items of coins and stamps in three sessions with good sale rate. The Huachen Auctions also set a special session of photographs under the condition of largescale decline of auction sessions. There was a palpable dull thud of disappointment that acpanied the return of the imperial entourage of Zhen Huan to her homeland. It followed a couple years of hushed excitement as Chinese fans were fed tidbits about their proud concubine who was supposed to conquer the high ground of the North American market. Zhen Huan is, of course, the title character of The Legend of Zhen Huan, a 2011 television series that swept China off its feet and later took other Asia