题目内容
某企业为增值税一般纳税企业，适用的增值税率为17%。 本月“应收账款”期初余额为117000元，本月收回应收账款70200元，“应收账款”期末余额为93600元；“库存商品”账户期初余额为100000元，本月完工入库商品为90000元；本月销售商品取得的现金收入为120000元(不含增值税)，本月销售商品的成本占商品销售收入的60%。假定应收账款期初余额及本期发生额均为销售商品而发生的，而且其金额仅包括价款部分及增值税；同时本月发出商品均用于销售，而且销售收入均已实现。 要求：根据以上资料，回答问题。 借贷记账法的记账规则是______。
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往来款项不包括______。
实际会计工作中使用的账户就是“T”形账户。
Part C Directions: Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written clearly on ANSWER SHEET 2. ( 10 points) The clue lies in the Japanese name that has been adopted for them around the world: tsunami. (46) Formed from the characters for harbour and wave, and commemorated in the 19th-century woodblock print by Hokusai that decorates so many books and articles a bout the subject, the word shows that these sudden, devastating waves have mainly in the past occurred in the Pacific Ocean, ringed as it is by volcanoes and earthquake zones. Thanks to one tsunami in 1946 that killed 165 people, mainly in Hawaii, the countries around the Pacific have shared a tsunami warning centre ever since. (47) Those around the Indian Ocean have no such centre, being lucky enough not to have suffered many big tsunamis before and unlucky enough not to count the world’ s two biggest and most technologically advanced economies, the United States and Japan, among their number. So when, on December 26th, the world’ s strongest earthquake in 40 years shook the region, with its epicenter under the sea near the northernmost tip of the Indonesian archipelago, there was no established mechanism to pass warnings to the countries around the ocean’s shores. There would have been between 90 and 150 minutes in which to broad cast warnings by radio, television and loudspeaker in the areas most affected, the Indonesian province of Aceh, Sri Lanka and the Indian chain of the Andaman and Nicobar-islands. (48) Had such warnings been broadcast then many of the tens of thousands of lives lost would have been saved. (49) How many, nobody can know, for the task of evacuation would have been far from easy in many of these crowded, poor and low-lying coastal communities. Equally, though, it will probably never be known exactly how many people have died. (50) Whereas in many disasters the initial estimates of fatalities prove too high, the opposite is occurring in this case. Had such warnings been broadcast then many of the tens of thousands of lives lost would have been saved.
现金和银行存款之间的相互划转业务一般只填写______。
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