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(1)建立账套。为广源工厂建立一套新账，启用日期为2009年1月，账套主管为李伟，账套号为886，增加操作人员王明、李伟，密码统一为1。 (2)建立科目，并录入期初余额(见下表)。 期初余额表 单位：元 科目编号 科目名称 贷方余额 贷方余额 1001 库存现金 1000.00 1002 银行存款 1406 000.00 100201 工行存款 1392 800.00 100202 中行存款 13200.00 1122 应收账款 1470000.00 1221 其他应收款 7300.00 1403 原材料 1000000.00 140301 8.5圆钢 1000 000.00 2001 短期借款 900000.00 2202 应付账款 1070000.00 4001 实收资本 1914 300.00 6001 主营业务收入 6002 管理费用 合 计 3884300.00 3884300.00 (3)编制记账凭证。由操作员王明根据下列经济业务编制凭证： 第一，1月4日，购入8.5圆钢90吨，每吨3300元(假设无税)，款未付。 借：原材料——8.5圆钢(140301) 297000 贷：应付账款(2202) 297000 第二，1月5日，销售给非凡公司产品一批，价格160000元(假设无税)，款未付。 借：应收账款(1122) 160000 贷：主营业务收入(6001) 160000 第三，1月6日，用工行存款归还短期借款600000元。 借：短期借款(2001) 600000 贷：银行存款——工行存款(100201) 600000 第四，1月7日，李明报销差旅费1000元，冲销其他应收款。 借：管理费用(6602) 1000 贷：其他应收款(1221) 1000 第五，1月8日，提取库存现金16000元准备发放工资。 借：库存现金(1001) 16000 贷：银行存款——工行存款(100201) 16000 (4)由操作员李伟审核凭证、记账、结账。 (5)编制会计报表。根据下表格式编制资产负债表，并从账上提取“货币资金”、“应收账款”、“短期借款”数据。 资产负债表编制单位：广源工厂 2009年1月31日 报表编号：会工01表 资 产 期末余额 年初余额 权 益 期末余额 年初余额 流动资产： 流动负债： 货币资金 短期借款 应收账款 应付账款 资产总计 权益总计
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"Sloganeering" did not originate in the 1960s. The term has a rich history. It originated from the Gaelic word slaughgharim, which signified a "host-shout." "war cry," or "gathering word or phrase of one of the old Highland clans; hence the shout or battle cry of soldiers in the field." English-speaking people began using the term by 1704. The term at the time meant "the distinctive note, phrase, or cry of any person or body of persons." Slogans were common throughout the European continent during the middle ages, and they were utilized primarily as "passwords to insure pooper recognition of individuals at night or in the confusion of battle." The American revolutionary rhetoric would not have been the same without "the Boston Massacre," "the Boston Tea Party," "the shot heard around the world," and shouts of "no taxation without representation".Slogans operate in society as "social symbols" and, as such, their intended or perceived meaning may be difficult to grasp and their impact or stimulation may differ between and among individuals and groups.Because slogans may operate as "significant symbols" or as key words that have a standard meaning in a group, they serve both expressive and persuasive functions. Harold Lasswell recognized that the influencing of collective attitudes is possible by the manipulation of significant symbols such as slogans. He believed that a verbal symbol might evoke a desired reaction or organize collective attitudes around a symbol. Murray Edelman writes that "to the political scientist patterning or consistency in the context in which specific groups of individuals use symbols is crucial, for only through such patterning do common political meaning and claims arise." Thus, the slogans a group uses to evoke specific responses may provide ns with an index for the group’s norm, values, and conceptual rationale for its claims.Slogans are so pervasive in today’s society that it is easy to underestimate their persuasive power. They have grown in significance because of the medium of television and the advertising industry. Television, in addition to being the major advertising medium, has altered the nature of human interaction. Political images arc less personal and shorter. They function as summaries and conclusions rather than bases for public interaction and debate. The style of presentation in television is more emotional, but the content is less complex or ideological. In short, slogans work well on television.The advertising industry has made a science of sloganeering. Today, communication itself is a problem because we live in an "overcommunicated" society. Advertisers have discovered that it is easier to link product attributes to existing beliefs, ideas, goals, and desires of the consumer rather than to change them. Thus, to say that a cookie tastes "homemade" or is as good as "Mom used to make" does not tell us if the cookie is good or bad, hard or soft, but simply evokes the fond memories of Mother’s baking. Advertisers, then, are more successful if they present a product in a way that capitalizes on established beliefs or expectations of the consumer. Slogans do this well by crystallizing in a few words the key idea or theme one wants to associate with an issue, group, product, or event. "Sloganeering" has become institutionalized as a virtual art form, and an advertising agency may spend months testing and creating the right slogan for a product or a person.Slogans have a number of attributes that enhance their persuasive potential for social movements. They are unique and readily identifiable with a specific social movement or social movement organization. "Gray Power," for instance, readily identifies the movement for elderly Americans, and "Huelga" (strike in Spanish) identifies the movement to aid Mexican American field workers in the west and southwest. Products sell better if （）
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