寒证是由_____________或_____________所表现的证候。
查看答案
对于先征后返的增值税,企业应在实际收到时借记“银行存款”科目,贷记“补贴收入”科目。 ( )
A. 对
B. 错
在填制记账凭证时,误将8500元记为 5800元,并已登记入账,月终结账前发现错误,更正时应采用红字更正法。 ( )
A. 对
B. 错
甲、乙两公司签订了一份400万元的劳务合同,甲公司为乙公司开发一套系统软件(以下简称项目)。2003年3月2日项目开发工作开始,预计2005年2月26日完工。预计开发完成该项目的总成本为360万元。其他有关资料如下:(1)2003年3月30日,甲公司预收乙公司支付的项目款170万元存入银行。(2)2003年甲公司为该项目实际发生劳务成本126万元。(3)至2004年12月31日,甲公司为该项目累计实际发生劳务成本315万元。(4)甲公司在2003年、2004年末均能对该项目的结果予以可靠估计。要求:(1)计算甲公司2003年、2004年该项目的完成程度。(2)计算甲公司2003年、2004年该项目应确认的收入和费用。(3)编制甲公司2003年收到项目款、确认收入和费用的会计分录。(答案中的金额单位用万元表示)
African elephants have been slaughtered at alarming (1) over the past decade, large ly because they are the primary source of the world’s ivory. Their population has been dwindled from 1.3 million in 1979 to just 625,000 today, and the rate of killing has been (2) in recent years because many of the older, bigger tusked animals have already been (3) "The poachers now must kill times (4) many elephants to get the same quantity of ivory," explained Curtis Bohlen, senior vice president of the World Wildlife Fund. (5) its record on the environment has been spotty so far, the government last week took the (6) in a major conservation issue by (7) a ban on ivory imports into the US. The move came just four days after a consortium of (8) groups, including the World Wildlife Fund and Wildlife Conservation International, called for that kind of (9) , and it made the US the first nation to (10) imports of both raw and (11) ivory. The ban, says Bohlen, sends a very clear (12) to the ivory poachers that the game is over. In the past African nations have resisted an ivory ban, but (13) they realized that the decimation of the elephant herds poses a (14) threat to their tourist business. Last month Tanzania and several other African countries (15) an amendment to the 102 nation Convention on International Trade in Endangered Species (16) would make the ivory trade illegal worldwide. The amendment is expected to be (17) at an October meeting in Geneva and to go into effect next January. But (18) now and then, conservationists (19) , poachers may go on a rampage, killing elephants (20) , so nations should unilaterally forbid imports right away.
A. act
B. activity
C. action
D. behavior