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2001年3月份,甲股份有限公司发生如下业务。 (1)支付银行借款利息50 000元,其中在建工程利息30 000元;行政管理部门修理费1 000玩;职工教育经费17 000元;工会经费2 400元;广告宣传费用800元;购人一项商标权25 000元;捐赠4 000元;生产车间水电费1 600元;各项税收罚款及滞纳金2 900元;违反合同罚款 1 520元;办公用品100元;营业税和所得税4 600元;短期投资手续费240元;生产设备保险费 3 260元;诉讼费用640元;业务招待费用4 800元;劳动保护费2 200元;销售产品运输费用 200元;材料入库前挑选、整理费用300元。以上款项均用银行存款支付。 (2)分配职工工资100 000元,其中生产工人工资80 000元;车间管理人员工资4 000元;公司管理人员工资6 000元;工程人员工资10 000元。按上述工资总额的14%的比例提取职工福利费。 (3)预提生产用固定资产修理费用10 000元。 (4)摊销无形资产价值8 000元。 (5)结转本月发生的管理费用、营业费用、财务费用、营业外支出。 要求:根据上述资料编制有关业务的会计分录。

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Psychologist George Spilich in Maryland College decided to find out whether, as many smokers say, smoking helps them to "think and concentrate". Spilich put young non-smokers, active smokers and smokers deprived(被剥夺) of cigarettes through a series of tests.In the first test, each subject(试验对象) sat before a computer screen and pressed a key as soon as he or she recognized a target letter among a group of 96. In this simple test, smokers, deprived smokers and nonsmokers performed equally well.The next test was more complex, requiring all to scan sequences of 20 identical letters and respond the instant one of the letters transformed into a different one. Non-smokers were the fast, but under the stimulation of nicotine(尼古丁), active smokers were faster than deprived smokers.In the third test of short-term memory, non-smokers made the fewest errors, but deprived smokers committed fewer errors than active smokers.The fourth test required people to read a passage, then answer questions about it. Nonsmokers remembered 19 percent more of the most important information than active smokers, and deprived smokers bested those who had smoked a cigarette just before testing. Active smokers tended not only to have poorer memories but also had trouble separating important information from insignificant details."As our tests became more complex," sums up Spilich, "non-smokers performed better than smokers by wider and wider margins. " He predicts, "smokers might perform adequately at many jobs until they got complicated. A smoking airline pilot could fly adequately if no problems arose, but if something went wrong, smoking might damage his mental capacity. \ The purpose of George Spilich’s experiments is()

A. to test whether smoking has a positive effect on the mental capacity of smokers
B. to show how smoking damages people’s mental capacity
C. to prove the smoking affects people’s regular performance
D. to find out whether smoking helps people’s short-term memory

A—International Logistics B—Distribution ChannelsC—Global Marketing D—Excess CapacityE—Market Access F—Product StrengthG—Technology Transfer H—Domestic MarketingI—Market Diversification J—Product AdaptationK—Trading Patterns L—Technological InnovationM—Latent Market N—Existing MarketO—Incipient Market P—Pricing Strategy ()新生市场()产品调查

Every culture has its body language. The way an Englishman crosses his legs is nothing like the way a male American does it. In talking, Americans are likely to end a statement with a lowering of the eyelids. They conclude a question with a lift of the hand or a widening of the eyes. With a future-tense verb they often gesture with a forward movement. There are regional idioms too. Your sex, ethnic background, social class and personal style all influence your body language. Nevertheless, you move and gesture within a certain idiom.Usually, the wordless communication acts to qualify the words. What the non-verbal elements express very often. and very efficiently, is the emotional side of the message. When a person feels liked or disliked, often it’s a case of "not what he said but the way he said it."Experts in the study of communication through body . movement are not prepared to spell out a precise vocabulary of gestures. When an American rubs his nose, it may mean he is disagreeing with someone or rejecting something. But there are other possible interpretations, too. The expert looks for patterns in the context, not for an isolated meaningful gesture. Non-verbal communication()

A. always expresses the message precisely
B. usually doesn’t match the language
C. sometimes isolates a meaning
D. often shows the speaker’s true emotions

Every culture has its body language. The way an Englishman crosses his legs is nothing like the way a male American does it. In talking, Americans are likely to end a statement with a lowering of the eyelids. They conclude a question with a lift of the hand or a widening of the eyes. With a future-tense verb they often gesture with a forward movement. There are regional idioms too. Your sex, ethnic background, social class and personal style all influence your body language. Nevertheless, you move and gesture within a certain idiom.Usually, the wordless communication acts to qualify the words. What the non-verbal elements express very often. and very efficiently, is the emotional side of the message. When a person feels liked or disliked, often it’s a case of "not what he said but the way he said it."Experts in the study of communication through body . movement are not prepared to spell out a precise vocabulary of gestures. When an American rubs his nose, it may mean he is disagreeing with someone or rejecting something. But there are other possible interpretations, too. The expert looks for patterns in the context, not for an isolated meaningful gesture. All of the following statements are true of Americans EXCEPT()

A. start a question with widened eyes
B. have their forward movements in future-tense verbs
C. cross their legs in a different way that Englishmen do
D. tend to lower their eyelids to conclude a statement

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