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甲企业为增值税一般纳税工业企业,适用的增值税税率为17%,2009年6月发生如下经济业务:(1)6月1日,购入一批工程用材料(建造办公楼),价款为25万元,增值税税额为4.25万元,并开出一张3个月到期的商业承兑汇票,该票据为带息票据,票面利率8%,于月末计提利息。(2)6月3日,企业收到乙公司预付货款20万元。(3)6月10日,企业转让一专利所有权,取得转让收入5万元,存入银行,该专利权账面原值8万元,已摊销2万元,计提减值准备3万元,该企业适用的营业税税率为5%。(4)6月15日,企业向乙公司发出60万元的货物,成本50万元。乙公司已验收入库,并支付了剩余货款及增值税50.2万元。(5)6月28日,经过核算,该月应付生产工人工资15万元,车间管理人员工资8万元,厂部管理人员工资2万元,工程人员工资1万元。企业先到银行提现,然后全部以现金支付工资。(6)6月30日,计提票据利息。要求:根据上述经济业务编制甲企业会计分录。(答案中的金额单位用万元表示)

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从当代世界发展中同家的现代化实践中人们得到一个经验性的结论:一个国家人均国民生产总值从300美元到4000美元是一个社会剧烈震动时期。在这个时期内,传统社会与现代社会的矛盾集中爆发,整个社会结构将完成一次彻底的更新。事实上.即使是欧美发达国家也经历过相似的时期。据此,我们知道( )。

A. 人均国民生产总值低于300美元是发展中国家的标志
B. 人均国民生产总值高于4000美元是发达国家的标志
C. 许多发展中国家在其现代化进程中发生了社会的剧烈震动
D. 发展中国家是在与发达国家完全不同的外部环境下开始工业化和现代化的

Why is the hotel rather full at the moment

A. Because it is a busy season for tourism.
Because there aren’t many hotels in the town.
C. Because the hotel is a small one.
D. Because there’s a trade fair being held there.

Unit 5Part A Read the following texts and answer the questions which accompany them by choosing A, B, C or D. Markyour answers on the ANSWER SHEET 1. Text 1 Since the dawn of human ingenuity, people have devised ever more cunning tools to cope with work that is dangerous, boring, burdensome, or just plain nasty. That compulsion has resulted in robotics — the science of conferring various human capabilities on machines. And if scientists have yet to create the mechanical version of science fiction, they have begun to come close. As a result, the modern world is increasingly populated by intelligent gizmos whose presence we barely notice but whose universal existence has removed much hum an labor. Our factories hum to the rhythm of robot assembly arms. Our banking is done at automated teller terminals that thank us with mechanical politeness for the transaction. Our subway trains are controlled by tireless robo-drivers. And thanks to the continual miniaturization of electronics and micro-mechanics, there are already robot systems that can perform some kinds of brain and bone surgery with submillimeter accuracy—far greater precision than highly skilled physicians can achieve with their hands alone. But if robots are to reach the next stage of laborsaving utility, they will have to operate with less human supervision and be able to make at least a few decisions for themselves — goals that pose a real challenge. "While we know how to tell a robot to handle a specific error," says Dave Lavery, manager of a robotics program at NASA, "we can’t yet give a robot enough ’commonsense’ to reliably interact with a dynamic world." Indeed the quest for true artificial intelligence has produced very mixed results. Despite a spell of initial optimism in the 1960s and 1970s when it appeared that transistor circuits and microprocessors might be able to copy the action of the human brain by the year 2010, researchers lately have begun to extend that forecast by decades if not centuries. What they found, in attempting to model thought, is that the human brain’s roughly one hundred billion nerve cells are much more talented — and human perception far more complicated—than previously imagined. They have built robots that can recognize the error of a machine panel by a fraction of a millimeter in a controlled factory environment. But the human mind can glimpse a rapidly changing scene and immediately disregard the 98 percent that is irrelevant, instantaneously focusing on the monkey at the side of a winding forest road or the single suspicious face in a big crowd. The most advanced computer systems on Earth can’t approach that kind of ability, and neuroscientists still don’t know quite how we do it. The word "gizmos" (Line 1, Paragraph 2) most probably means ______.

A. programs
B. experts
C. devices
D. creatures

从数据规划的过程和内容可见,______是比集中规划更复杂的过程。

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