专升本语文经典作文素材：
16、人生虽然只有几十年，却决不是梦一样幻灭，只要追求真理，便得永生。人生不是燃烧的蜡烛，而是举着的火炬，我们必须把它燃烧得光明炽热，传给下一代的人。
17、人格需"贵我""自立以树人之尊严，自信以扬人之精神，自学以长人之才华，自爱以见人之崇高，自励以磨人之意志，自警以示人之理智，自强以显人之个性，自谋以图人只发展，自奋以成人之大业。
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阿囡，说来蛮有趣的事，我生来便有着他们喜欢的共情力，时常我会心生怨念自己那本就已残破的心却要如同僧人般渡化他人。
阿囡，你现在可理解何为看似炽热的人性，人至死都在追寻自重，我醉醺醺的坐在沙发上可是我最原始的状态，酒精弥漫开毋需揣摩何人心思，它带来的身体暖和的假象，善意的欺骗我自己是有体温不是冷冰冰的躯壳。
我总说些蠢笨的话，像烂在树上的果子，总盼着被南归的鸟儿带向远方重生。

财政政策与增长辅导
本期QA是来自静海的藤原静香同学，站在太阳底下的年轻人，坦荡，真诚，炽热、莽撞，似乎生命里有一种永远的等待，何需担忧黄昏何时会来临，又何需感喟“莫道桑榆晚，为霞尚满天”呢？
Financial policy and growth

1、Percent of Sales Approach (cont’d)

Initially, growth in sales typically is not matched by growth in assets

This difference must be eliminated before the pro forma balance sheet will balance

External Financing Needed (EFN) is effectively the ‘plug’. It does not matter whether we assume the ‘gap’ is filled by

new debt or new equity (for positive EFN), or

retired debt, stock repurchase or dividends (for negative EFN)

2、Steps in preparation of Pro Forma Balance Sheet

Express balance-sheet items that vary with sales as a percentage of sales.

Multiply the percentages determined in step 1 by projected sales to obtain the amount for the future period.

When no percentage applies, simply insert the previous balance-sheet figure into the future period.

3、External Financing and Growth

At low growth levels, internal financing (retained earnings) may exceed the required investment in assets.

As the growth rate increases, the internal financing will not be enough, and the firm will have to go to the capital markets for financing (debt vs. equity).

Financial planning: relationship between growth and external financing required

4、The Internal Growth Rate

how much the firm can grow assets using retained earnings as the only source of financing.

Case: Hoffman Co.