得力公司为增值税一般纳税人,适用的增值税税率为17%,所得税税率为25%,不考虑其他相关税费。得力公司主要生产和销售甲产品,原材料按实际成本核算,在销售时逐笔结转销售成本。2014年2月10日,销售甲产品一批,增值税专用发票上注明的货款为600万元,增值税额为102万元。产品已经发出,货款和增值税已经收到并存入银行,该批产品的实际成本为300万元。 请写出会计分录。
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企业行政管理部门为组织和管理生产经营活动而产生的费用属于______。
Societies all over the world name places in similar ways. Quite often there is no official naming ceremony but places tend to be called names as points of reference by people. Then an organized body steps in and gives the place a name. Frequently it happens that a place has two names: One is named by the people and the other by the government. As in many areas, old habits died hard, and the place continues to be called by its unofficial name long after the meaning is lost.Many roads and places in Singapore are named in order that the pioneers will be remembered by future generations. Thus we have names such as Stamford Road and Raffles Place. This is in keeping with traditions in many countries—in both the West and the East.Another way of naming places is naming them after other places. Perhaps they were named to promote friendships between the two places or it could be that the people who used to live there were originally from the places that the roads were named after. The mystery is clearer when we see some of the roads named in former British bases. If you step into Selector Airbase you will see Piccadilly Circus obviously named by some homesick Royal Air Force personnel.Some places were named after the activities that used to go on at those places. Bras Basah Road is an interesting example, "Base Basah" means "wet rice" in Malay. Now why would anyone want to name a road "Wet Rice Road" The reason is simple. During the pioneering days, wet rice was laid out to dry along this road.A few roads in Singapore are named by their shapes. There is "Circular Road" for one. Other roads may have part of their names to describe their shapes, like "Paya Lebar Crescent". This road is called a crescent because it begins on the main road, makes a crescent and comes back to join the main road again. Which of the following places is named after a person
A. Circular Road.
B. Stamford Road.
C. Selector Airbase.
D. Piccadilly circus.