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甲企业为增值税一般纳税人，2012年4月份发生如下经济业务： (1)根据供电部门通知，企业本月应付电费10万元。其中生产车间电费8万元，企业行政管理部门电费2万元。 (2)购入一批材料，价款为100万元，增值税专用发票上注明的增值税税额17万元，款项尚未支付。 (3)管理部门委托外单位修理机器设备，对方开来的专用发票上注明修理费用10万元，增值税税额1.7万元，款项已用银行存款支付。 (4)建造厂房领用生产用原材料20万元，其购入时支付的增值税为3.4万元。 (5)出售一栋办公楼，出售收入1000万元已存入银行。该办公楼的账面原价为800万元，已提折旧200万元；出售过程中用银行存款支付清理费用5万元。销售该项固定资产适用的营业税税率为5%。 要求：根据上述资料，不考虑其他因素，分析回答下列小题。 (答案中金额单位用万元表示) 根据上述资料，下列会计处理中，正确的是______。
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The molecules of carbon dioxide in the Earth’s atmosphere affect the heat balance of the Earth by acting as a one-way screen. (1) these molecules allow radiation at visible wavelengths, where most of the energy of sunlight is concerned, to pass (2) , they absorb some of the longer-wave-length, infrared emissions radiated from the Earth’s surface, radiation that would (3) be transmitted back into space. For the Earth to maintain a constant average temperature, such emissions from the planet must (4) incoming solar radiation. If there were no carbon dioxide in the atmosphere, heat would (5) from the Earth much more easily.Today, (6) , the potential problem is too much carbon dioxide. Could the increase in carbon dioxide (7) a global rise in average temperature, and could such a rise have serious (8) for human society Mathematical models that allow us to calculate the rise in temperature as a function of the increase (9) ;that the (10) is probably yes.One mathematical model (11) that doubling the atmospheric carbon dioxide would raise the global mean surface temperature by 2.5℃. This model assumes that the atmosphere’s relative humidity remains constant and the temperature decreases with altitude at a (12) of 6.5℃ per kilometer. The assumption of constant relative humidity is important, because water vapor in the atmosphere is another (13) absorber or radiation at infrared wavelengths. Because warm air can hold more (14) than cool air, the relative humidity will be constant (15) the amount of water vapor in the atmosphere increases (16) the temperature rises. (17) , more infrared radiation would be absorbed and reradiated (18) to the Earth’s surface. The resultant warming at the surface could be expected to melt snow and ice, (19) the Earth’s reflectivity. More solar radiation would be absorbed, (20) to a further increase in temperature. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.19（）
The molecules of carbon dioxide in the Earth’s atmosphere affect the heat balance of the Earth by acting as a one-way screen. (1) these molecules allow radiation at visible wavelengths, where most of the energy of sunlight is concerned, to pass (2) , they absorb some of the longer-wave-length, infrared emissions radiated from the Earth’s surface, radiation that would (3) be transmitted back into space. For the Earth to maintain a constant average temperature, such emissions from the planet must (4) incoming solar radiation. If there were no carbon dioxide in the atmosphere, heat would (5) from the Earth much more easily.Today, (6) , the potential problem is too much carbon dioxide. Could the increase in carbon dioxide (7) a global rise in average temperature, and could such a rise have serious (8) for human society Mathematical models that allow us to calculate the rise in temperature as a function of the increase (9) ;that the (10) is probably yes.One mathematical model (11) that doubling the atmospheric carbon dioxide would raise the global mean surface temperature by 2.5℃. This model assumes that the atmosphere’s relative humidity remains constant and the temperature decreases with altitude at a (12) of 6.5℃ per kilometer. The assumption of constant relative humidity is important, because water vapor in the atmosphere is another (13) absorber or radiation at infrared wavelengths. Because warm air can hold more (14) than cool air, the relative humidity will be constant (15) the amount of water vapor in the atmosphere increases (16) the temperature rises. (17) , more infrared radiation would be absorbed and reradiated (18) to the Earth’s surface. The resultant warming at the surface could be expected to melt snow and ice, (19) the Earth’s reflectivity. More solar radiation would be absorbed, (20) to a further increase in temperature. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.18（）
第二篇 Stress Level Tied to Education Level People with less education suffer fewer stressful days, according to a report in the current issue of the Journal of Health and Social Behavior. However, the study also found that when less-educated people did suffer stress it was more severe and had a larger impact on their health. From this, researchers have concluded that the day-to-day factors that cause stress are not random. Where you are in society determines the kinds of problems that you have each day, and howwell you will cope with them. The research team interviewed a national sample of 1,031 adults daily for eight days about their stress level and health. People without a high school diploma reported stress on 30 percent of the study days, people with a high school degree reported stress 38 percent of the time, and people with college degrees reported stress 44 percent of the time. "Less advantaged people are less healthy on a daily basis and are more likely to have downward tums in their health." lead researcher Dr. Joseph Grzywacz,of Wake Forest University Baptist Medical Center, said in a prepared statement. "The downward tums in health were connected with daily stressors. and the effect of daily stressors on their health is much more devastating for the less advantaged." Grzywacz suggested follow-up research to determine why less-educated people report fewer days of stress when it is known their stress is more acute and chronic. "If something happens every day, maybe it’s not seen as a stressor" Grzywacz says. "Maybe it is just life." stressor n.紧张刺激物 devastating adj.毁灭性的 follow-up n. (对病人的)随访 Which group reported the biggest number of stressful days
某企业下设甲投资中心和乙投资中心，两投资中心均有一投资方案可供选择，预计产生的影响如下表所示： 单位：万元 项目 甲投资中心 乙投资中心 追加投资前 追加投资后 追加投资前 追加投资后 净资产 50 150 100 200 净利润 4 10.8 15 28.8 投资利润率 A 7.2% 15% 14.4% 剩余收益 -2 B 3 4.8 要求： (1) 计算并填列表中用字母表示的位置的数额； (2) 运用剩余收益指标判断两投资中心是否应追加投资； (3) 说明剩余收益指标的特点。
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