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甲企业为增值税一般纳税企业，适用的增值税税率为17％。2007年6月8日销售商品20000件，每件商品的标价为10元(不含增值税)，每件商品的销售成本为6元。由于是成批销售，甲企业为购货方提供了10％的商业折扣，商品已经发出，款项尚未收到。做出甲企业确认销售收入和结转销售成本的会计分录。(3分)
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SECTION A CONVERSATIONS In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow. Questions 1 to 3 are based on the following conversation. At the end of the conversation, you will be given 15 seconds to answer the questions. Now listen to the conversation. Why does the woman tell the man the story
TEXT E The Department of Homeland Security has filled the nation’s top cyber-security post after the previous chief abruptly resigned last week in a move that raised questions about the Bush administration’s commitment to protecting U. S. computer networks from electronic threats. Andy Purdy, who served as deputy cyber-security director under former National Cyber Security Division head and security industry entrepreneur Amit Yoran, will act as interim director, according to an email written by Robert P. Liscouski, the department’s head of infrastructure protection. Purdy has been a member of the cyber-security division since it was set up in 2003, and was the vice chairman and senior adviser on information technology issues for the President’s Critical Infrastructure Protection Board. Purdy declined an interview request. Homeland Security spokeswoman Michelle Petrovich said that "Cyber- security will continue to be a priority of the Department of Homeland Security and we plan to move quickly to fill the position with someone who has demonstrated leadership in this important field. " Purdy moves into his new role at a time when many cyber-security authorities say the Bush administration has come up short in its commitment to protecting the nation from computer viruses and other electronic attacks. Industry officials and security experts said he is a good fit for the job, but that the position needs more authority in order to make a difference. "We’ve worked with Andy for a number of years .... He’s a very smart guy and very talented," said Harris Miller, president of the Information Technology Association of America, an Arlington, Va. -based lobbying firm. Nevertheless, Miller said, the job "needs to be elevated". "Andy is a terribly nice guy and will obviously try to do the best thing, but without authority and without the ability to reach up into the department and to reach out among other federal agencies as a more senior person, it’s going to be difficult for him to do the job," said Paul Kurtz, executive director of the Cyber Security Industry Alliance and a former White House computer-security official. This is a problem that industry executives and former government officials said contributed to Yoran’s decision to resign last week. Yoran became director of the cyber- security division in September 2003 after the previous White House adviser, Howard A. Schmidt, resigned in April to become the head of security at online auction company eBay Inc. Schmidt succeeded Richard A. Clarke, who had stepped down three months earlier, warning that the administration needed to take online security more seriously. Yoran, who declined to comment for this story, was in charge of implementing the recommendations in the administration’s national cyber-security plan, a document that received criticism from a variety of sources for failing to require the business community to strengthen its online security. He also oversaw the creation of the U.S. Computer Emergency Readiness Team, which coordinates efforts to fight online network attacks. Nevertheless, the problem with the position is that it is too far down the chain of command from Homeland Security Secretary Tom Ridge, said Rep. Mac Thornberry who sponsored a House bill to revamp the nation’ s intelligence structure and elevate the cyber-security position. Andy Purdy will directly answer to ______.
TEXT B Baruch Spinoza was a Dutch philosopher and religious thinker who was born on November 24, 1632 in Amsterdam. His family was Spanish-Portuguese Jews who were refugees to Holland. Spinoza was taught his early education from Jewish sources. He later went on to study other Jewish thinkers such as Maimonides, Gersonides, and Crescas. Baruch became interested in the physical sciences and the works of Thomas Hobbes and Rene Descartes. As a result of his studies, he grew away from Judaism and withdrew from the synagogue. In 1656, the rabbis banished Spinoza from Amsterdam. For the next five years he lived on the outside of the city where he supported himself by grinding optical lenses. During this time, Spinoza wrote his first philosophical work Treatise on God and Man and His Happiness. This work explained and outlined a good part of Spinoza’s philosophical beliefs. In 1661, Spinoza moved to Rijnsburg and a few years later he moved to Voorburg. From there he moved to the Hague. Soon after moving to the Hague, he was offered a Chair in Philosophy at the University of Heidelberg. Spinoza declined the offer. He was afraid it might compromise his freedom of thought and speech. At this time, Baruch Spinoza was well known and was well respected for his work. King Louis XIV of France offered Spinoza a pension on the condition that he dedicate one of his works to the monarch. Again, Spinoza rejected the offer. Spinoza’s work, Ethics Demonstrated in Geometric Order, was one of the best outlines of his theoretical framework. In this work, Spinoza divided his ethical thinking into five different parts—"On God," "On the Nature and Origin of the Mind," "On the Nature and Origin of the Emotions,’ "On Human Bondage,’ and "On Human Liberty". Spinoza believed that the universe is identical with God, who is the uncaused "substance" of all things. Baruch Spinoza used substance for God because he believed God was not a material reality but a basis for all things that are reality. Spinoza also stated that humans can only use two kinds of attributes of substance, thoughts and extension. With thought and extension comes parallelism. Parallelism is a theory that Spinoza developed that explained the order between the two of them. "The order and connection of ideas is the same as the order and connection of things." Along with this theory, Spinoza believed that there was no room in the substance universe for the ignorance of one’s actions. With these actions Spinoza believed the affect will change the rest of the body’s power to act. It could increase or decrease the power even though God alone is the cause of those actions. Spinoza discussed the concept of "human bondage" as a natural tendency for feelings and passions to take control of life and to make individuals into slaves. He believed that the only remedy for passion was actions. If a human can clearly understand their passions they can overcome their bondage much easier. The reasoning behind the work was to lay out a program for the perfection of the human nature. Baruch had many sources for his work, but his knowledge of the work of Rene Descartes had a considerable influence on his own. He used most of Descartes vocabulary, definitions, and mathematical ways of thinking. Baruch Spinoza died on Feb. 21, 1677 from tuberculosis. He is credited for the most thorough study of Pantheism. Many poets relate to his work as inspiration for their writings. The word "synagogue" in the second paragraph most probably means ______.
TEXT A Long before "crossover" and "eclectic" became part of the journalistic vernacular, Dinah Washington defied categorization and embraced any and every type of song. Her delivery was instantly identifiable, and she prided herself on crystal-clear diction, precise pitch and spontaneity. Washington made brilliant recordings, beginning with her days as a pianist accompanying gospel pioneer Sallie Martin, through swing and R&B sessions with Count Basle and Lionel Hampton, on to modern jazz ventures with Clifford Brown, Max Roach and Cannonball Adderley and later pop hits with Brook Benton. Author Nadine Cohodas, whose previous book on Chess Records marvelously outlined that historic company, now gives the same exacting treatment to Washington in Queen.. The Life and Music of Dinah Washington. Cohodas also selected the songs on a companion CD, released on Verve Records. Queen is the first truly comprehensive volume on the late singer. Cohodas conducted numerous interviews with insiders and family members and discovered documents and letters that reaffirm her assessments. Cohodas ably illuminates the quirks and contradictions of Washington’s personality. Washington could be extremely kind and appallingly crude. She complained about her inability to find happiness in relationships, yet married seven times. A smart, extremely knowledgeable artist who had definite ideas about her music, Washington frequently clashed with bandmates, despite often being accompanied by the greatest jazz musicians on earth. Thankfully, Cohodas also presents Washington’ s upbeat, joyous and celebratory side, thus not totally resigning her to tragic victim status. Sadly, Washingten’s ongoing conflicts and struggles with lovers, relatives and executives in many ways prevented her from achieving the fame she deserved, along with the fact that black female singers had extremely limited options during the ’50s and early ’60s. But Washington influenced numerous vocalists who followed her, most notably Esther Phillips and Nancy Wilson, while creating an exceptional body of work that’s still captivating almost 41 years after her death at 39. Songs tike "Unforgettable", "This Bitter Earth," "What a Difference a Day Makes" and "Baby You Got What It Takes" remain as documents of her excellence. Queen is a wonderful and invaluable addition to music biography and cultural history. According to the passage, which of the following statements is NOT true
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