【導讀】山西****實業(yè)有限公司位于****縣****鎮(zhèn)108國道，噸，注冊商標“歷山牌”。企業(yè)注冊資金500萬元，擁有固定資產3500. 萬元，現有職工165人?，F主要業(yè)務是從事果蔬系列產品保鮮儲存，主要產品是紅棗、蘋果、反季節(jié)蔬菜。近幾年來，該企業(yè)在果蔬儲存、保鮮、加工方面做了許多探索，該中心目前占地50畝。該中心附近為我國農業(yè)主產區(qū)之一，土地肥沃，農產品資源豐富，棗樹的種植已經超過200萬畝，并已經進入盛果期?？?，無嚴重環(huán)境污染源。程技術榨取棗汁，以到最高的出汁率和品質?！魹樯a線配套的水、電、蒸汽鍋爐及其管路，及其它配套設施?！艋炇壹皟x器設備?！暨\輸及辦公車輛。原料，特別是紅棗的榨汁生產。分水果的出汁率在20%—45%之間。取方法，由于多次加水提取，累積加水量很大，導致棗汁含量低，化棗汁飲料的生產。在采用生物工程技術處理后，棗汁的出汁率比直接壓榨方。會產生非常重大的影響。的一條榨汁生產線，和一條PET瓶果汁飲料生產線。工藝路線見下頁。

　　

【正文】 年企業(yè)投資利潤率 年銷售利潤 投資利潤率＝ 100% 建廠投資＋周轉資金 ＝ % 投資回收期 1 投資回收期＝ 年＋建設試產時間 ROI 投資回收期＝ 年＋建廠試產時間 八、盈虧平衡分析 以產量表示的盈虧平衡點 BEP 年生產固定總成本 BEP＝ 100% 年銷 售值 (產值 )－年生產變動總成本－銷售稅 BEP= % 瓶 456615 箱 4566 噸 以出廠價表示的盈虧平衡點 年生產總成本 其計算公式＝ 100% 年銷售值 (產值 )－銷售稅 盈虧平衡點為 % 元 / 瓶 九、不確定性因素分析 在以下因素分別單獨提高或降低 10%時， BEP 值的變化： 因素 ＋ 10 % 0 － 10 正常 BEP 值 出廠價 固定成本 變動成本 020406080盈虧 平衡點正常BEP值出廠價固定成本 變動成本＋%10影響因素因素變量 177。 10%各種因素分別增減 10% 時對 BE P 值的影響608040602040020 根據以上分析表明：出廠價格的變化對盈虧平衡點的影響最大，而固定成本的 變化對盈虧平衡點的影響相比則最小。變動成本的影響則介于二者之中。 g an employment tribunal claim Employment tribunals sort out disagreements between employers and employees. You may need to make a claim to an employment tribunal if: ? you don39。t agree with the disciplinary action your employer has taken against you ? your employer dismisses you and you think that you have been dismissed unfairly. For more information about dismissal and unfair dismissal, see Dismissal. You can make a claim to an employment tribunal, even if you haven39。t appealed against the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal. Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept it. If you are worried about how the time limits apply to you, take advice from one of the anisations listed under Further help. Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation. Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the anisations listed under Further help. If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as a damagesbased agreement. In England and Wales, your solicitor can39。t charge you more than 35% of your pensation if you win the case. If you are thinking about signing up for a damagesbased agreement, you should make sure you39。re clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by , click on nearest CAB. For more information about making a claim to an employment tribunal, see Employment tribunals. The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport. For me it39。s about how he felt and I would like to speak to him first to find out what his experience was. Uefa has opened disciplinary proceedings against CSKA for the racist behaviour of their fans during City39。s 21 win. Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions. CSKA said they were surprised and disappointed by Toure39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day。 May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of life trajectory deeply shallow, suddenly feel something, do it. 一字開頭的年齡已經到了尾聲?；蛟S是愧疚于自己似乎把轉瞬即逝的很多個不同的日子過成了同一天的樣子；或許是追溯過去，對自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來，思緒一直很凌亂，在腦海中不斷糾纏?？傆X得自己自己似 乎應該去做點什么，或者寫點什么。二十年的人生軌跡深深淺淺，突然就感覺到有些事情，非做不可了。 The end of our life, and can meet many things really do? 而窮盡我們的一生，又能遇到多少事情是真正地非做不可？ During my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional。 Junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of alumni in peace, suddenly found that isn39。t really grow up, it seems is not so important。 Then in high school, think don39。t want to give vent to out your inner voice can be in the high school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later again stood on the pitch he has sweat profusely, looked at his thrown a basketball hoops, suddenly found himself has already can39。t remember his appearance. 童年時，覺得壓歲錢和新衣服是過年必備，但是隨著年齡的推進，會越來越發(fā)現，那些東西根本就可有可無；初中時，以為要有一場暗戀才意味著真正的成長，但三年過去后，自己心平氣和的寫同學錄的時候，突然就發(fā)現是不是真正的成長了，好像并沒有那么重要了；然后到