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企业发生的所有营业税，都应借记“营业税金及附加”科目。( )
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根据以下业务背景资料，回答以下相关问题。 上海进出口公司(SHANGHAI IMPORT AND EXPORT CO.LTD.)于2007年2月10日与澳大利亚KKK公司就全棉男式六袋短裤(Men’s 100%cotton drill 6 pocketshort)签订一份销售合同。具体内容如下： PURCHASE CONTRACT P/C NO.；A070101 DATE：10 FEB.2007 The seller： The buyer： Shanghai Import & Export Co.Ltd. KKK IMPORT CO.LTD. 1231 Zhongshan Road.， 37 Victoria，Australia Shanghai，China We hereby confirm having sold to you the following goods on terms and conditions as stipulated below： Description of goods： Men’s 100%cotton drill 6 pocket short，details as per original sample KKK No.303060，but change toelastic waistband Fabric： 100%cotton drill 20x20 108x58：soft wash． As per order no.121 Size and color assortment． Colour and size S M L XL XXL Total Natural 1000 2000 2000 1000 1000 black 2000 2000 1000 12000 SIZE SPECIFICATION Description/size S M L XL XXL Tolerance Waistband(relax) 38 40 42 44 46 Waistband(stretch) 44 46 48 50 52 Inseam length 47 50 53 56 59 Hip 50 52 54 56 58 Front rise including waistband 20 22 24 26 28 Back rise including waistband 32.5 35 37.5 40 42.5 Knee 19 20 21 22 23 Pocket width 15 15 16 16 17 Pocket length 17 17 18 18 19 Payment : 50% by T/T in advance, 500% by T/T afterwards Packing: Each piece in a polybag, 12 pieces into an export carton. ,with assorted sizes and colors. Maximum size of export cartons: Length Width Height 60 50 variable Shipping Marks: Shipping mark includes KKK P/C no. , port of destination, and carton no. Side mark must show the color, pieces per carton, gross weight and country of origin Accessories:. Main label:KKK in center back Care label:in left waistband 2cm away from main label to show order no. Hangtag:through main label Samples The following items will have to be sent by FEDEX, prepaid, and will advise dispatch details to the buyer immediately. Lab dips each color in 3 pieces. Approval samples 4 pcs in size M 15 days after the contract date in buyer’s office Pre-production samples 4 pieces in size M TO be advised later Size/color set samples before delivery Please note the pre-produetion samples could be made after the fabric has been tested and passed by ITS. Shanghai Branch, then will be sent to buyers’ quality assurance department. "Go" for production can only be given after their approval. PORT OF LOADING:Shanghai PORT OF DESTINATION:Melbourne/Brisbane UNIT PRICE: AUD6.50 PER PIECE CFR Melbourne/Brisbane QUANTITY:12000 pieces AMOUNT:AUD 78000.00 3% more or less both in quantity and amount are permitted. DELIVERY : 6000 pieces to Melbourne before April 30,2007 but not earlier than April 15,2007 6000 pieces to Brisbane before April 30,2007 but not earlier than April 15,2007 PURCHASE CONDITIONS : All garments’ manufacturers must meet the minimum manufacturing standards, comply with the SA8000. AZO-colors fabric and embroidery and nickel press buttons are strongly prohibited. 销售合同审查操作 合同规定出运数量最多和最少各能装多少
基金管理人不仅按规定收取一定的管理费，而且参与基金收益的分配。( )
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