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企业的一般存款账户是指企业办理日常转账结算和现金收付的账户、企业的工资、奖金等现金的支取，也通过该账户输。
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Inventors and their InventionsNew inventions are appearing every day to make our lives easier, longer, warmer, speedier and so on. But only a inventors design a new machine or product that becomes so well-known that the invention, named after its creator, becomes a household word. Here are four famous inventors and the inventions that are named after them:1. John Bowler, a London hatter who designed the hard round hat known as the bowler in about 1850. It has become the symbol of a respectable British man.2. Louis Braille (1809—1952), born in France. He was blinded as a child. In 1924 he developed his own alphabet patterns known as Braille by which the blind could read by touch.3. Rudolf Diesel ( 1858—1913), a German engineer who invented the diesel engine in 1897 and so began a transport revolution in cars, lorries and trains.4. Charles Rolls, a car salesman who with the engineer Henry Royce created the world-famous Rolls-Royce car.Inventors and their InventionsOur lives are made easier, longer, warmer and speedier by (46) . A few inventions were named after their inventors. Here are some:inventorsdescriptioninventionsJohn BowlerThe (47) hatbowlerLouis BrailleHis own (48) BrailleRudolf DieselAn engine that began a transport revolution(49) Charles RollsThe world-famous car(50) ear 46（）
受理本地游客在当地旅游委托的运作程序，可以参照受理外地游客来本地旅游的委托程序进行。( )
甲企业2005年度按《企业会计制度》计算的税前会计利润为1000000元，所得税税率为33%，当年按税法核定的全年计税工资为200000元，该企业全年实发工资为220000元。假定该企业全年无其他纳税调整事项。 要求： (1)计算企业应交所得税(在试卷上列出计算过程)； (2)编制应交所得税的会计分录。
参加散客旅游的游客一般文化层次较高。( )
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