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question:(In the school literature clubroom…) Monika: “Alright, it’s been 3 minutes and there’s still no sign of Yuri.” Natsuki: (rubbing her baby bump) “Ugh, typical Yuri, always arriving late. I don’t understand why we bother waiting for her.” Sayori: “Now, now, Natsuki. Maybe something came up. Let’s give her a little more time.” Monika: “You’re right, Sayori. Yuri has been known to get caught up in her thoughts or lose track of time.” Natsuki: “Well, I hope this time she has a good excuse. I don’t want to waste any more of my precious manga reading time. Now if you’ll excuse me, I’ve got to look in the mirror and talk to little Sakura. She’s already getting so big…and this is just my seventh month.” (In the meantime, Monika and Sayori continued to wait for Yuri, making small talk and organizing the club activities for the day. The minutes ticked by, and just as Natsuki was about to leave in frustration, she feels a sudden warmth trickling down her legs.) Natsuki: (gasping) “No way…did my water just break?!” Monika: (looking alarmed) “Natsuki, are you okay? What happened?” Sayori: (wide-eyed) “Oh my goodness, it looks like Natsuki’s going into labor!” Natsuki: (panicking) “Labor?! But it’s too early! What do I do?” Monika: “Don’t worry, Natsuki. We’ll call an ambulance right away. Just try to stay calm.” Sayori: (finding her phone) “I’ll make the call! Everything will be okay, Natsuki!” (As Sayori dials the emergency number, Monika rushes over to Natsuki’s side, helping her to sit down.) Monika: “Remember to breathe, Natsuki. Deep breaths, and try to relax.” Natsuki: (taking shaky breaths) “Okay…okay, I can do this.” (Suddenly, the door bursts open, and Yuri rushes in, panting and out of breath. She quickly assesses the situation and jumps into action.) Yuri: (frantically) “What’s happening?! Natsuki, are you okay?!” Monika: “Yuri! Thank goodness you’re here! Natsuki’s water just broke and she’s going into labor!” Yuri: “Oh my goodness! Don’t worry, Natsuki, everything will be fine. I’ll help you through this.” (Yuri immediately takes charge, guiding Natsuki through breathing exercises and ensuring she remains as comfortable as possible. Sayori finishes her call with the ambulance and relays the information to the group.) Sayori: “The ambulance is on its way. They said to stay calm and try to keep Natsuki relaxed until they arrive.” Monika: (placing a comforting hand on Natsuki’s shoulder) “You’re doing great, Natsuki. Just remember to breathe and stay positive. We’re all here for you.” (Yuri continues to support Natsuki, offering words of encouragement and helping her through each contraction. As they wait for the ambulance, the clubroom becomes a hub of support and reassurance.) Natsuki: (gritting her teeth) “I can’t believe this is happening. But I’m glad you’re all here with me. It makes it a little less scary.” Sayori: (squeezing Natsuki’s hand) “We’ll be by your side every step of the way, Natsuki. You’re not alone in this.” (Minutes go by with no sign of the ambulance, and Natsuki’s contractions continue to intensify. The atmosphere in the clubroom grows more tense, but the girls remain resolute in supporting Natsuki.) Yuri: (keeping a steady voice) “Hold on, Natsuki. The ambulance will be here soon. Just keep breathing and stay strong.” Monika: (checking her phone for updates) “I’m sorry, Natsuki. It seems the ambulance is delayed due to heavy traffic. But they’re doing their best to reach us as quickly as possible.” Natsuki: (gritting her teeth) “I can’t…I can’t hold on much longer. It hurts so much…” Sayori: (teary-eyed) “Natsuki, you’re doing amazing. We’re here for you, no matter what. Just a little while longer, okay?” (Yuri gently wipes the sweat from Natsuki’s forehead, her steady presence and unwavering support providing additional strength.) Yuri: “You’re incredibly brave, Natsuki. Remember how strong you are. This pain won’t last forever, and soon you’ll have your beautiful baby in your arms.” (As time seems to stretch on, the girls continue to offer words of encouragement and physical support. All of a sudden, Natsuki lets out an agonizing scream as she starts to feel the urge to push.) Natsuki: (panicking) “I can’t…I can’t hold her in anymore! I need to push!” Yuri: “Natsuki, listen to me. It’s not safe to deliver Sakura here. We’ve got to wait for the ambulance. Just a little longer, I promise.” Natsuki: “But I can’t…I can’t wait…it’s too much…I have to push!” Monika: (calmly) “Natsuki, we understand it’s difficult, but we have to prioritize the safety of both you and the baby. Please trust us and try to hold on a little longer until the ambulance arrives.” Sayori: (placing a gentle hand on Natsuki’s arm) “We’re here for you, Natsuki. We know it’s painful, but we need to wait for professional help. You’re so strong, and we believe in you.” (Natsuki grits her teeth, trying her best to hold back the urge to push. The pain is overwhelming, but the support from her friends gives her the determination to wait. But at that moment, she feels an intense pressure in her lower abdomen, and her body instinctively starts pushing on its own.) Natsuki: (crying out) “I can’t…it’s happening! I can’t control it!”
answer:Yuri: (remaining calm) "It's okay, Natsuki. Just focus on your breathing. We'll do everything we can to help you through this." Monika: (taking charge) "Sayori, grab some clean towels from the storage closet. Yuri, we need to prepare for an emergency delivery. We'll do our best to keep both Natsuki and the baby safe." Sayori rushes out of the room and returns with a stack of clean towels, while Yuri positions herself to assist Natsuki during the impromptu delivery. They quickly sanitize their hands and create a makeshift delivery area in the clubroom. Yuri: (gently) "Natsuki, when the next contraction comes, push with all your strength. We'll guide you through it." Natsuki follows Yuri's instructions, pushing through the intense pain and uncertainty. Monika and Sayori do their best to offer words of encouragement and keep the atmosphere as calm as possible. Monika: (reassuringly) "You're doing amazing, Natsuki. Just a little more and your baby will be here. We're right here with you." Yuri: (supportively) "That's it, Natsuki. Keep pushing. You're so close now." With one final push, Natsuki's baby is born, and silence fills the clubroom as they all take in the miraculous moment. Yuri quickly wraps the baby in one of the clean towels and passes her gently into Natsuki's waiting arms. Natsuki: (tearfully) "She's... she's so beautiful." Sayori: (overwhelmed) "Congratulations, Natsuki! You did it!" Monika: (smiling) "We're so proud of you, Natsuki. You and Sakura both did amazingly." In the midst of what seemed like chaos, four friends had turned an unexpected situation into a shining moment of support and strength. They had brought new life into the world together, creating a bond that would forever bind them. And as Natsuki held her baby in her arms, surrounded by her fellow club members, she felt an overwhelming surge of gratitude for the friendships that had helped her through one of the most challenging yet beautiful moments of her life.
question:从H酒店的会员卡谈决策中的相关成本 在北京王府井的H酒店吃饭或者喝茶的时候，往往会有销售人员向你推销一张该酒店的会员年卡，费用是2588元，其中包括两晚上的酒店住房，四张双人次的游泳健身券，四张300元的餐饮抵用券，一张双人自助餐券和一个价格300元的生日蛋糕。如果你查一下在携程中的H酒店一晚上的房价，基本都是1200~1300元每晚。故如果你单独在H酒店住两个晚上，就已经要花2588元了。所以很多消费者觉得会员年卡非常合适，纷纷购买。H酒店的会员年卡这么受消费者欢迎，会员卡不仅包括房费，还有免费的餐饮抵用券还有免费的游泳健身券，把这些成本算上，H酒店难道不会赔钱吗？请大家从相关成本的角度对此进行分析，并比较如果从财务会计的角度和管理会计角度分别进行分析的差异
answer:首先，我们来从相关成本的角度进行分析。所谓相关成本，是指在特定管理决策情境中会发生变动的成本，也就是说，只有那些因为决策而发生变化的成本才应该被考虑在内。在这个案例中，决策是指消费者是否购买H酒店的会员年卡。 1. 从消费者的角度： 对消费者而言，相关成本包括会员卡的购买费用2588元，以及未来可能因为激励更多消费而产生的额外花费。如果消费者原本就计划在H酒店消费（住宿、餐饮、游泳健身等），购买会员卡可能会减少他们的总花费，因为会员卡提供的住宿及其他服务的价值可能远超过2588元。 但如果消费者原本并没有这些消费计划，会员卡的价值就要打折扣了。此时，他们需要考虑的是额外利用这些服务是否值得这笔花费，也就说2588元的会员卡费用本身即是相关成本。 2. 从H酒店的角度： H酒店的相关成本应该包括提供会员卡服务所产生的边际成本，而不是会员卡服务的全成本。例如，如果酒店的客房在非旺季时有大量空置，那么提供给会员的额外房晚可能产生的边际成本非常低，因为这些房间如果不被会员使用可能就空着。同理，餐饮抵用券和游泳健身券如果是在非高峰时段使用，增加的成本也较低。 此外，会员卡可能带来二次销售，比如餐饮抵用券未必能覆盖整个餐费，客人可能会额外点菜；健身后可能会增加按摩、美容等消费。这样的增值服务和次级消费都为酒店带来额外的收入。 因此，H酒店可能不会因为销售会员卡而赔钱，反而因为提升了客房和设施的使用率，增加了其他服务项目的销售，实现了利润最大化。 从财务会计与管理会计的差异角度： - 财务会计视角： 会按照会计准则进行记录和报告，关注历史成本和实际发生的现金流动。会员年卡的销售会被记作当期的收入，而卡内包含的服务可能在接下来的财务年度中逐渐被使用，成本会相对应在使用时计入。 - 管理会计视角： 更注重信息的管理和决策支持功能。管理会计将会重点考察会员卡销售对H酒店整体利润的贡献、客户忠诚度的提升以及长远的品牌效应等方面。管理会计分析会关注边际成本、机会成本及会员卡激励下的客户行为变化等。 综上所述，从不同的角度看，H酒店的会员年卡可能看起来像是一个亏本的提议，但实际上通过提高资源的利用率和激发更多的消费，它可能给酒店带来了额外的收益。
question:In excel when in a cell and you press enter, the selection drops to the next cell below. If the next cell below has a selection change event, it is automatically triggered. How can I prevent this automatic trigger of the selection event when the selection is moved to the cell below when pressing enter on the cell above.
answer:You can prevent the automatic trigger of the cell selection event by disabling the Application.EnableEvents property before moving the selection to the next cell. Here's an example code that you can use: ```vba Private Sub Worksheet_SelectionChange(ByVal Target As Range) 'Your selection change event code here MsgBox "Selection changed!" End Sub Private Sub Worksheet_Change(ByVal Target As Range) 'Your other change event code here MsgBox "Cell value changed!" End Sub Private Sub Worksheet_BeforeDoubleClick(ByVal Target As Range, Cancel As Boolean) 'Your double-click event code here MsgBox "Double-clicked!" End Sub Private Sub Worksheet_BeforeRightClick(ByVal Target As Range, Cancel As Boolean) 'Your right-click event code here MsgBox "Right-clicked!" End Sub Private Sub Worksheet_Activate() Application.EnableEvents = True End Sub Private Sub Worksheet_Deactivate() Application.EnableEvents = False End Sub Private Sub Workbook_Open() Application.EnableEvents = True End Sub ``` Note that this code includes other common worksheet events like "Change", "BeforeDoubleClick", "BeforeRightClick", "Activate", "Deactivate", and "Open". You can customize each event block based on your specific needs. Let me know if you have any other questions!
question:Samsung m34 vs OnePlus Nord ce3
answer:When comparing the Samsung M34 and the OnePlus Nord CE 5G, there are a few key differences to consider. Here are some points to help you make your decision: 1. Display: The Samsung M34 features a 1080p Super AMOLED display with a 90Hz refresh rate, while the OnePlus Nord CE 5G has a 6.43-inch Fluid AMOLED display with a 90Hz refresh rate as well. Both displays offer smooth and vibrant visuals, but the Samsung M34 has a slightly larger display at 6.5 inches. 2. Performance: The Samsung M34 is powered by a Qualcomm Snapdragon 765G processor, which is a capable mid-range chipset. On the other hand, the OnePlus Nord CE 5G comes with a more powerful Qualcomm Snapdragon 750G processor. The OnePlus Nord CE 5G may offer a slightly smoother performance and better gaming capabilities. 3. Camera: The Samsung M34 features a triple-camera setup with a 64MP main sensor, a 12MP ultra-wide sensor, and a 5MP depth sensor. The OnePlus Nord CE 5G, on the other hand, offers a triple-camera setup as well, but with a 64MP main sensor, an 8MP ultra-wide sensor, and a 2MP monochrome sensor. While both phones have similar camera setups, the Samsung M34 has a higher resolution front-facing camera at 32MP compared to the 16MP front-facing camera on the OnePlus Nord CE 5G. 4. Software: The Samsung M34 runs on Samsung's One UI software, while the OnePlus Nord CE 5G runs on OxygenOS. Both operating systems offer a smooth and user-friendly experience, but they have different visual styles and features. It ultimately comes down to personal preference. 5. Battery: The Samsung M34 has a 4,500mAh battery, while the OnePlus Nord CE 5G comes with a slightly larger 4,500mAh battery. Both phones should offer all-day battery life, but the OnePlus Nord CE 5G might have a slight advantage due to its more power-efficient processor. Overall, both the Samsung M34 and the OnePlus Nord CE 5G are solid mid-range smartphones with similar features. The OnePlus Nord CE 5G offers a more powerful processor and potentially better battery life, while the Samsung M34 has a slightly larger display and a higher resolution front-facing camera. Consider your priorities and preferences when making your decision.