6. A standard schedule 40, 2-in steel pipe (inside diameter 2.067 in and wall thickness 0.154 in) carrying steam is insulated with 2-in of 85% magnesia covered in turn with 2-in of cork. Estimate the heat loss per hour per foot of pipe if the inner surface of the pipe is at 250°F and the outer surface of the cork is at 90°F. The thermal conductivities ( in Btu/hr ㆍ ftㆍ°F) of the substances concerned are: steel, 26. 1; 85% magnesia, 0.04; cork, 0.03. (10%)
6. 琳琳公司 103 年底調整前「備抵呆帳-應收帳款」貸餘$37,000,應收帳款相關資料如下:
公司評估應收帳款減損程序為:重大應收帳款客戶單獨評估,非重大的應收帳款客戶及未減損之
重大應收帳款客戶集體評估呆帳率為 3%,試作: