【正文】 When people use words and expressions different from the “standard language”, it is called a dialect. American English has many dialects, especially the Midwestern, southern, African American and Spanish dialects. Even in some parts of the USA, two people from neighbouring towns speak a little differently. American English has so many dialects because people have e from all over the world. American Amy: Yes. I’d like to e up to your apartment.At the end of the 16th century, about five to seven million people spoke English. Nearly all of them lived in England. Later in the next century, people from England made voyages to conquer other parts of the world and because of that, English begin to be spoken in many other countries. Today, more people speak English as their first, second or a foreign language than ever before. Living in peace, Hawaiians have developed a third sign of friendship. This personal friendship is shown by giving leis to one another. The lie, a string of flowers, is put over a friend’s neck. Then the friend is given a kiss on cheek. Visitors to the islands are also given lies. When they hear aloha, visitors begin to feel at home. Aloha also means “goodbye”, so visitors will hear it again when they leave. It can also mean “our hearts singing together”. Perhaps this is how most visitors will remember their new friendship. it was the first time in a year and a half that I’d seen the night face to face….Thursday 15th June 1944ANNE’S BEST FRIEND　 項(xiàng)目投資估算合理，資金籌措有保障，償還能力強(qiáng)。主要財(cái)務(wù)評(píng)價(jià)指標(biāo)表：8序號(hào)指標(biāo)類別單位指標(biāo)值1增量總投資萬元固定資產(chǎn)總投資萬元流動(dòng)資金萬元2年新增產(chǎn)量噸2096．003年新增銷售收入萬元4年新增經(jīng)營成本萬元5年新增銷售稅金及附加萬元6年新增利潤總額萬元7年新增所得稅萬元8投資利潤率%9投資利稅率%10全部投資內(nèi)部收益率%11財(cái)務(wù)凈現(xiàn)值（i＝24%）萬元12投資回收期年8十二、結(jié)論本項(xiàng)目屬農(nóng)副產(chǎn)品、水產(chǎn)品深加工，符合國家、福建省及莆田市的產(chǎn)業(yè)政策。車費(fèi)按300元/噸計(jì)。產(chǎn)品正常年份銷售收入見表6 表6：產(chǎn)品品名銷售單價(jià)(萬元)銷售量（噸）銷售額（萬元）肉制品加工系列4320魚制品加工系列3888米面加工系列1728水產(chǎn)品加工系列2160合計(jì)(3)稅金及利潤該項(xiàng)目所得稅稅率為17%，產(chǎn)品銷售稅金及附加（含增值稅）%提取。向銀行抵押貸款 萬元，作為工程項(xiàng)目的重要資金來源，正確利用信貸資金經(jīng)營是現(xiàn)代企業(yè)解決發(fā)展問題的經(jīng)營之道。其中：（1）土建工程①完成廠房工程：約9000M2，②綜合樓工程：1000M2，,③冷庫工程: M3。(2)在設(shè)備轉(zhuǎn)動(dòng)機(jī)械上設(shè)置安全護(hù)罩，電線、零線重復(fù)接地。環(huán)境保護(hù)：(1)本項(xiàng)目建設(shè)投產(chǎn)后，整個(gè)生產(chǎn)過程不使用也不排放有毒物質(zhì)，廢水、廢氣擬采用物化和生化結(jié)合進(jìn)行處理。①建設(shè)以肉制品系列深加工生產(chǎn)線；②建設(shè)以魚糜制品系列產(chǎn)品深加工生產(chǎn)線；③擬建設(shè)以米面制品深加工生產(chǎn)線；④擬擴(kuò)建水產(chǎn)品深加工生產(chǎn)線，并可根據(jù)國內(nèi)市場(chǎng)的需求進(jìn)行水產(chǎn)品的初級(jí)加工；⑤擬建設(shè)屠宰家禽深加工生產(chǎn)線（與秀嶼區(qū)億生農(nóng)牧基地合作）；⑥擬建設(shè)水產(chǎn)和農(nóng)牧養(yǎng)殖基地；七、項(xiàng)目工程技術(shù)方案建立項(xiàng)目管理小組，并制定ISO9001和22000實(shí)施計(jì)劃，加強(qiáng)產(chǎn)品質(zhì)量監(jiān)控，確保每種產(chǎn)品的質(zhì)量達(dá)到食品行業(yè)要求，使整個(gè)生產(chǎn)過程達(dá)到標(biāo)準(zhǔn)化和規(guī)范化。廠區(qū)周圍區(qū)域無明顯的煙霧、塵土、粉塵、刺鼻氣味的污染源，同時(shí)空中污染物也屬考慮的對(duì)象。莆田地區(qū)海岸線長，漁業(yè)資源豐富，分布范圍廣，發(fā)展水產(chǎn)品加工具有得天獨(dú)厚的優(yōu)勢(shì)，大宗水產(chǎn)品主要有低值魚類、海帶、紫菜、鮑魚、海參等優(yōu)質(zhì)、健康的原料資源?？尚行匝芯恳罁?jù)（1）福建省水產(chǎn)業(yè)“十二五”計(jì)劃和2011年規(guī)劃；（2）福建省關(guān)于農(nóng)業(yè)產(chǎn)業(yè)化龍頭企業(yè)和九大特色農(nóng)產(chǎn)品的相關(guān)政策；（3）“福建省沿海資源可持續(xù)開發(fā)項(xiàng)目”建議書。隨著居民生活水平不斷提高，生活節(jié)奏的變快，人們對(duì)食品的要求以從之前的貨真價(jià)實(shí)，發(fā)展成安全、營養(yǎng)、美味、便捷等要求，速凍食品恰恰符合大眾生活的要求。發(fā)展冷凍物流對(duì)于我市農(nóng)業(yè)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整，農(nóng)民增收，發(fā)展現(xiàn)代物流產(chǎn)業(yè)，增強(qiáng)食品消費(fèi)安全，提高居民消費(fèi)水平等均有重要意義。莆田及周邊地區(qū)各類資源豐富，特色產(chǎn)業(yè)迅速發(fā)展，已經(jīng)形成了畜禽產(chǎn)品、水產(chǎn)品生產(chǎn)基地，其中浙江寧波、臺(tái)州、福建東山、廣東等區(qū)域是魚糜生產(chǎn)基地，莆田是鮑魚、海參、海藻類采養(yǎng)殖基地，福建龍巖及福州是分割豬肉、雞肉等原料生產(chǎn)基地。 項(xiàng)目建設(shè)的背景無論是在綜合大賣場(chǎng)、超市還是在傳統(tǒng)的菜場(chǎng)，購買肉類、乳制品、冷凍的包裝食品等一系列需要溫度控制來保鮮的產(chǎn)品時(shí)，除考慮產(chǎn)品是否是貨真價(jià)實(shí)，質(zhì)量可靠外，有沒有考慮到這些產(chǎn)品是如何從生產(chǎn)廠家配送到零售終端的? 因?yàn)榉浅禺a(chǎn)品在整個(gè)供應(yīng)鏈中的質(zhì)量保證是非常重要的，再好的產(chǎn)品如果由于運(yùn)輸和儲(chǔ)存中的問題而造成的不新鮮，會(huì)影響營養(yǎng)和味道變化還是小事，嚴(yán)重的情況會(huì)對(duì)身體健康產(chǎn)生影響，故可以等同于偽劣商品，但是這背后的供應(yīng)鏈往往是廣大的消費(fèi)者所無法了解到的。三、項(xiàng)目建設(shè)的背景及必要性冷鏈物流市場(chǎng)的未來發(fā)展?jié)摿κ蔷薮蟮?，?duì)于冷鏈各環(huán)節(jié)相關(guān)企業(yè)來講，這是一塊相當(dāng)大的蛋糕據(jù)。在購置先進(jìn)設(shè)備的同時(shí)，公司積極引進(jìn)技術(shù)研發(fā)及管理人才，不斷增強(qiáng)企業(yè)的軟實(shí)力。下腳料可作為飼料行業(yè)的原料，廢水每天排放量約30噸，擬采用物化和生化結(jié)合法進(jìn)行處理；鍋爐采用燃油、燃?xì)怆p用，其煙塵排放符合國家標(biāo)準(zhǔn)。 Geography also plays a part in making dialects. Some people who農(nóng)副產(chǎn)品冷凍物流中心項(xiàng)目可行性研究報(bào)告福建省水手食品有限公司二○一一年十月目 錄一、項(xiàng)目總論 項(xiàng)目概括 環(huán)境評(píng)價(jià) 二、企業(yè)基本概況三、項(xiàng)目建設(shè)的背景及必要性項(xiàng)目建設(shè)的背景項(xiàng)目建設(shè)的必要性項(xiàng)目建設(shè)的可行性可行性研究依據(jù)四、項(xiàng)目市場(chǎng)預(yù)測(cè)五、項(xiàng)目廠址選擇六、項(xiàng)目的具體方案設(shè)計(jì)項(xiàng)目建設(shè)規(guī)模和內(nèi)容項(xiàng)目的目標(biāo)和任務(wù)七、項(xiàng)目工程技術(shù)方案八、環(huán)境保護(hù)、安全環(huán)境保護(hù)生產(chǎn)勞動(dòng)安全 九、項(xiàng)目總投資估算與資金來源投資估算資金籌措十、項(xiàng)目建設(shè)進(jìn)度十一、項(xiàng)目綜合效益評(píng)價(jià) 財(cái)務(wù)分析的依據(jù)２、成本費(fèi)用估算盈利能力分析不確定分析十二、結(jié)論一、項(xiàng)目總論１、項(xiàng)目概括（1）項(xiàng)目名稱：涵江區(qū)農(nóng)副產(chǎn)品冷凍物流中心建設(shè)項(xiàng)目（2）項(xiàng)目建設(shè)單位：（3）項(xiàng)目負(fù)責(zé)人：（4）項(xiàng)目地址：福建省莆田市涵江區(qū)（5）項(xiàng)目性質(zhì)：新建（6）項(xiàng)目建設(shè)規(guī)模與內(nèi)容該項(xiàng)目擬征用土地200多畝，建設(shè)項(xiàng)目包括新建3萬噸冷藏庫 ㎡，5千噸速凍庫 ㎡，1萬噸保鮮庫 ㎡，停車場(chǎng)及配套設(shè)施，購置進(jìn)口冷凍設(shè)備螺桿式制冷系統(tǒng)（氟利仰），高層自動(dòng)液壓叉車及大型輔助設(shè)備等。 So why has English changed over time? Actually all languages change and develop when cultures meet and municate with each other. At first the English spoken in England between about AD 450 and 1150 was very different the English spoken today. It was based more on German than the English we speak at present. Then gradually between about AD800 to 1150, English became less like germen because those who ruled England spoke first Danish and later French. These new settlers enriched the English language and especially its vocabulary. So by the 1600’s Shakespeare was able to m