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编制会计凭证 考生以操作员的身份根据所给经济业务编制录入会计凭证。 1月7日，本月A、B产品应承担的制造费用分别为40000元和20000元，将它们计入生产成本。 借：生产成本(410101)—A产品 40000 生产成本(410102)—B产品 20000 贷：制造费用(410501)—A产品 40000 制造费用(410502)—B产品 20000 1月11日，A、B N种产品各100件均已生产完工并验收入库，它们的生产成本分别为131000元和180000元，结转产成品成本。 借：库存商品—A产品(124301) 131000 库存商品—B产品(124302) 180000 贷：生产成本—A产品(410101) 131000 生产成本—B产品(410102) 180000 1月16日，经计算本期应交所得税金额为51000元 借：所得税费用(5701) 51000 贷：应交税费—应交所得税(217102) 51000 1月21日，将净利润2895480元转入利润分配账户。 借：本年利润(3131) 2895480 贷：利润分配(3141) 2895480
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Text One summer night, on my way home from work I decided to see a movie. I knew the theatre would be airconditioned and I couldn’t face my (26) apartment. Sitting in the theatre I had to look through the (27) between the two tall heads in front of me. I had to keep changing the (28) every time she leaned over to talk to him, (29) he leaned over to kiss her. Why do Americans display such (30) in a public place I thought the movie would be good for my English, but (31) it turned out, it was an Italian movie. (32) about an hour I decided to give up on the movie and (33) on my popcorn. I’ve never understood why they give you so much popcorn! It tasted pretty good, (34) . Alter a while I heard (35) more of the romantic-sounding Italians. I just heard the (36) of the popcorn crunching between my teeth. My thought started to (37) . I remembered when I was in South Korea, I (38) to watch Kodak on TV frequently. He spoke perfect Korean -- I was really amazed. He seemed like a good friend to me, (39) I saw him again in New York speaking (40) English instead of perfect Korean. He didn’t even have a Korean accent and I (41) like I had been betrayed. When our family moved to the United States six years ago, none of us spoke any English. (42) we had begun to learn a few words, my mother suggested that we all should speak English at home. Everyone. agreed, but our house became very (43) and we all seemed to avoid each’ other. We sat at the dinner table in silence, preferring that to (44) a difficult language. Mother tried to say something in English but it (45) out all wrong and we all burst into laughter and decided to forget it! We’ve been speaking Korean at home ever since.
Questions 11～14 are based on the following monologue. Which of the following is true of John St. Pamberton
某工业厂房工程于1998年3月12日开工，1998年10月27日竣工验收合格。该厂房供热系统于2001年2月出现部分管道漏水，业主检查发现原施工单位所用管材与其向监理工程师报验不符。全部更换厂房供热管道需人民币30万元，将造成该厂部分车间停产损失人民币20万元。业主就此事件提出如下要求：(1)要求施工单位全部返工更换厂房供热管道，并赔偿停产损失的60%(计人民币 12万元)。(2)要求监理公司对全部返工工程免费监理，并对停产损失承担连带赔偿责任，赔偿停产损失的40%(计人民币8万元)。施工单位答复如下：该厂房供热系统已超过国家规定的保修期，不予保修，也不同意返工，更不同意赔偿停产损失。监理单位答复如下：监理工程师已对施工单位报验的管材进行了检查，符合质量标准，已履行了监理职责。施工单位擅自更换管材，由施工单位负责，监理单位不承担任何责任。【问题】1．依据现行法律和行政法规，请指出业主的要求和施工单位、监理单位的答复中各有哪些错误，为什么2．简述施工单位和监理单位各应负何责任，为什么
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