应付款系统实务操作题 (1)录入应付款期初余额并对账。要求以001(王明)身份选择007账套,在应付款管理系统中录入期初单据并与总账对账。 单据类型 单据日期 供应商 税率(%) 存货名称 数量(吨) 单位价格 专用发票 12-20 甲公司 17 A材料 100 200 (2)录入、审核发票并生成记账凭证。要求以002(王宇)身份选择007账套,在应付款管理系统中录入审核采购发票并生成记账凭证(均为赊购)。 发票类型 供货单位 存货名称 数量(吨) 价税合计(元) 税率(%) 专用发票 甲公司 A材料 100 23400 17 (3)录入、审核付账单并生成记账凭证。要求以002(王宇)身份选择007账套,在应付款管理系统中录入审核付款单并生成凭证。 供货单位 结算方式 结算科目 金额(元) 款项类型 甲公司 转账支票 银行存款 23400 应付款
下列法律解释,不具有法律效力的解释,有( )。
A. 正式解释
B. 司法解释
C. 任意解释
D. 行政解释
The environment is everything that surrounds us: plants, animals, buildings, country, air, water--literally everything that can affect us in any way. The environment of a town, with its buildings and traffic and its noise and smells, where everyone is on top of everyone else, is a far cry from that of the countryside, with its fields and crops, its wild and domestic animals and its feeling of spaciousness. And the environment differs in different parts of the world. Ecology is the science of how living creatures and plants exist together and depend on each other and on the local environment. Where an environment is undisturbed, the ecology of an area is in balance, but if a creature is exterminated or an unfriendly species introduced, then the ecology of the district will upset--in other words, the balance of nature will be disturbed. Man is a part of the environment and has done more to upset the ecology during his short span on earth than any other living creature. He has done this by his ignorance, his greed, his thoughtless foolishness and wastefulness. He had poisoned the atmosphere and polluted both land and water. He has squandered the earth’s natural resources with no thought for the future, and has thought out the most savage ways of killing his fellow men--and every other sort of life at the same time. Since man has done so much damage, it is up to man to try to put matters right--if it is not already too late. If there is to be any remedy for our ills, that remedy ultimately lies in the hands of the young, and the sooner they start doing something about it, the better. One of the main causes of the earth’s troubles is that the world is overpopulated and that this overpopulation is growing at an ever-increasing rate. At the same time we are using up our natural resources--fuels and mineral ores--at an ever increasing rate with no hope of replacing them. For many years the earth has been unable to provide enough food for these rapidly expanding populations and the position is steadily worsening since the fertility of some of our richest soils has been lost and vast areas that were once fertile lands have turned into barren deserts. And the trouble with deserts is that they tend to creep outwards on to the fertile soils. What is now the northern Sahara Desert was the cradle of the civilized world 2,500 years old. Even at this moment many of the earth’s natural treasures are being destroyed. Many valuable animals and plants are being killed off, and it is becoming increasingly difficult to grow enough food to preserve much of the earth’s population from starvation. The situation is getting out of hand. Time is running out. But with your help, we may be able to reserve the trends which threaten our very existence. Which of the following is NOT implied in the passage
A. If we solve the problem of overpopulation, the problem of energy shortage will disappear.
B. Northern Sahara was once covered with vegetation.
C. Human beings are overusing natural resources.
D. Human beings are facing the threat of spreading deserts.
Flying across the country the other day, I sat next to a retired Air Force colonel, and we had a pleasant conversation about love of flying, travel and grandchildren--and for him, of retirement itself. "Yeah," he said, "there’s only one thing that would make me give this up." "What’s that" "If Hillary or Jane Fonda runs for president, I’m going to work full time to beat her." I told him I knew Hillary. She doesn’t even need a last name now. And she’s no JaneFonda. "Well," I concluded before we began talking about planes and kids again, "I think you are going to get your chance. I think she’s going to run." I once wrote, with total sincerity, that I thought Hillary Rodham Clinton had the political instincts of a stone. I also wrote that I thought she had marginalized her husband’s chances of being an important president. He blew that by naming his wife to head the task force to work out a national plan, and she decided to work in secret with battalions of "experts" who came up with a plan four times as long as the European constitution. Then, after taking her lumps for that, she decided to run, as a Democrat, for the US Senate from New York, a state she had always thought was a nice place to visit. She is now far and away the Democratic front-runner for president in 2008. Her national numbers are getting better, inch by inch, day by day. Now, a slight majority--52 percent in a couple of polls--say they are likely or very likely to vote for Hillary for president. True, 47 percent, including my friend the colonel, still say "Never." But her national approval-disapproval rate is now about 55 to 39, compared with 46 to 48 for President Bush. The odds are still against her. So are most of the odds-makers, beginning with Joe Klein of Time Magazine, chronicler of the Clintons in fact and fiction. He believes a Hillary candidacy will polarize the country the way the reign of the Clintons polarized us in the 1990s. The word "polarize" in the last paragraph probably means
A. popularize.
B. divide into opposing sides.
C. unite into one group.
D. personaliz