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某企业为增值税一般纳税人，本月份发生了以下的一些经济业务： (1)1日，从开户银行提取现金50000元备用。 (2)8日，职工李明出差预借差旅费2000元，以现金付讫。 (3)23日，以现金支付职工工资30000元。 (4)25日，现金清查中，发现库存现金较账面余额多出56元，经查有30元是少付职工刘军的工资，其余26元无法查明原因。 要求：根据上述资料，回答问题。 针对业务(3)，“应付职工薪酬”账户属于______。
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某企业为增值税一般纳税企业，适用的增值税率为17%。 本月“应收账款”期初余额为117000元，本月收回应收账款70200元，“应收账款”期末余额为93600元；“库存商品”账户期初余额为100000元，本月完工入库商品为90000元；本月销售商品取得的现金收入为120000元(不含增值税)，本月销售商品的成本占商品销售收入的60%。假定应收账款期初余额及本期发生额均为销售商品而发生的，而且其金额仅包括价款部分及增值税；同时本月发出商品均用于销售，而且销售收入均已实现。 要求：根据以上资料，回答问题。 根据上述资料计算，该企业本月实现的销售收入为______元。
企业生产经营管理所需的会计账簿资料是多方面的，不仅要求会计账簿能够提供总括的会计核算资料，而且要求会计核算能够提供详细的经济指标。因此，企业要对每个设置的总分类账户都应设置明细分类账户，进行明细分类核算。
Section Ⅰ Use of English Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points) Even the Saudis--or rather, the small number of men who actually rule their troubled country--are giving ground in the struggle for women’ s rights. For sure, the recommendations (1) this week to Crown Prince Abdullah at the end of an (2) round of "national dialogue" concentrating on the role of women were fairly tame. In the reformers-versus-reactionaries (3) test of whether women should be allowed to drive cars ( at present they cannot do so in the kingdom, nor can they travel unaccompanied, by whatever (4) of motion) , the king was merely asked to" (5) a body to study a public transport system for women to facilitate mobility". (6) mention, of course, of the right to vote--but then that has been (7) to men too, though local elections, on an apparently universal franchise, are supposed to be held in October. In sum, it is a tortoise’ s progress. But the very fact of the debate happening at all is (8) --and hopeful. It is not just in Saudi Arabia that more rights for women are being demanded (9) across the whole of the Arab and Muslim world. The pushy Americans have made women’ s rights part of their appeal for greater democracy in (10) they now officially call the "broader Middle East" , to include non-Arab Muslim countries such as Iran, Turkey and even Afghanistan. Many Arabs have cautioned the Americans against seeking to (11) their own values on societies with such different traditions and (12) Many leading Muslims have (13) the culturally imperious Americans of seeking to (14) Is lam. The (15) for more democracy in the Muslim world issued by leaders of the eight biggest industrial countries was watered down for fear of giving (16) Yet, despite the Arabs’ prickliness, the Americans have helped pep up a debate that is now bubbling fiercely in the Arab world, even (17) many Arab leaders, none of whom is directly elected by the people, are understandably (18) of reforms that could lead to their own toppling. Never before have women’ s rights in the Arab world been so (19) debated. That (20) is cause to rejoice. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.6（）
Petroleum is a very important mineral. It gives us heat and light. It also gives us power for our cars, planes, and ships. It gives us power for machines of all kinds.How was petroleum created Scientists believe petroleum was formed from the remains of plants and animals. These plants and animals lived and died millions of years ago. Remains are what is left after a plant or animal has died.What exactly is petroleum Petroleum is a mineral that is a mixture of hydrocarbons. It is an oily liquid which may be brown, green, or black in colour. The word "petroleum" comes form Latin and Greek. It means "rock oil".Crude oil is petroleum that comes directly from deep in the ground. It is then taken to a refinery. A refinery is a kind of factory with equipment in it to refine oil. At a refinery the crude oil is purified and separated into its various parts. From the refined petroleum we obtain important products, such as gasoline, kerosene, fertilisers, detergents, plastics, drugs, and perfumes. These are just a few of the thousands of useful products we get from this valuable mineral-petroleum. Petroleum that comes directly from deep in the ground is called ().
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