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黄河公司为上市公司，增值税一般纳税企业，适用增值税税率为17%（假设没有其他税费），原材料只有甲材料一种并专门用于生产车间生产乙产品，该公司原材料按计划成本法进行日常核算。20×7年11月1日，甲材料的计划单价为80元/千克，计划成本总额为250000元，材料成本差异为16010元（超支）。（一）11月份，甲材料的收入与发出业务有：1．3日，收到上月采购的甲材料600千克，实际采购成本为49510元，材料已验收入库。2．4日，生产车间为生产乙产品领用甲材料1000千克。3．5日，从外地X单位采购甲材料一批共计5000千克，增值税专用发票上注明的材料价款为410000元，增值税为69700元；发生运杂费11300元（不考虑可抵扣税金）。款项及运杂费已通过银行支付，材料尚未收到。4．15日，收到本月5日从外地X单位采购的甲材料。验收时实际数量为4780千克，经查明，短缺的200千克系由于供货单位少发货，要求供货方退还多付款项，另20千克系运输途中合理损耗。购入该批材料的运杂费全部由实收材料负担。5．16日，生产车间为生产乙产品领用甲材料3250千克。6．28日，从外地Y单位购入甲材料1000千克，增值税专用发票上注明的材料价款为78000元，增值税为13260元，材料已验收入库。（二）生产车间生产乙产品的资料有：1．乙产品的生产需要经过三道工序，工时定额为50小时，其中第一、第二和第三道工序的工时定额依次为10小时、30小时和10小时，原材料在产品开工时一次投入。2．11月初，乙在产品成本为82450元，其中直接材料71610元，直接人工和制造费用10840元。3．11月共发生直接人工和制造费用为172360元。4．11月共完工乙产品650件。5．11月30日，乙产品的在产品为260件，其中在第一、第二和第三道工序的依次为50件、110件和100件。（三）12月1日，黄河公司与上市公司华山公司签订债务重组协议，以库存甲材料3200千克偿还所欠华山公司的债务，债务账面价值为328000元，并开具增值税专用发票一张，注明材料价款272000元，增值税46240元。不考虑其他相关税费。根据上述资料，回答下列问题： 假设华山公司为增值税一般纳税企业，对应收款项按5%计提坏账准备，将债务重组收到的甲材料作为库存商品管理，不考虑其他相关税费。则华山公司对与黄河公司进行的债务重组业务应作的会计分录为（）。
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Passage Five Doctors say anger can be an extremely damaging emotion, unless you learn how to deal with it . They warn that angry hostile feelings can lead to heart disease, stomach problems, headaches, emotional problems and possible cancer. Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Others explode with anger, and yell. But other people keep their anger inside. They can not or will not express it. This is called repressing(压制) anger. For years many doctors thought that compared with expressing anger, repressing anger was more dangerous to a person’s health. It may speed the heart rate, raise blood pressure or sugar into the blood and narrow the blood vessels. To avoid these problems, doctors thought a person should let the anger out by expressing it freely. But recently some doctors disputed this. They said that people who express anger repeatedly and explosively did cause, in fact, more and not less anger. They said these too can cause medical problems. Some doctors say that both repressing and expressing anger can be dangerous. Expressing anger intensively may be more likely to develop heart disease, and keeping anger inside may face a greater danger of high blood pressure. Doctors say the solution is learning how to deal with anger. They say the first step is to admit that you are angry and to recognize the real cause of the anger, then decide if the cause is serious enough to get angry about. If it isn’t, they say, " Don’t express your anger while angry. Wait until your anger has cooled down and you are able to express yourself calmly and reasonably. " Doctors say that a good way to deal with anger is to find humor in the situation that has made you angry. They said that laughter is much healthier than anger. According to the passage, a good way to control anger is ______.
On our first day’s driving on the Scottish island of Mull, my husband and I came to a stretch of water that we had to cross on a small ferry boat. The ferryman asked if we would (21) waiting ten minutes while he transported a family of cows (22) the water to their summer pasture. This (23) with the cows stuck in my mind as a (24) of Mull, a place far removed from the hurried confusion of city life. For, travelers in (25) of a quiet, peaceful place, there can be few better ends. We (26) the island to be a charming mix of mountains, castles and sandy beaches. One of the best days of our trip was (27) we joined a nature tour of the island, and had the (28) fortune to see a (29) of rare creatures, including red deer and golden eagles. But no visit to Mull is (30) without a trip to the small island of Iona. Iona has great historical (31) because it is the place where early Scottish kings were (32) Our first attempt to get to Iona had to be (33) owing to the heavy rain which is (34) characteristic of the island. It was another three days before we could get to Iona, but in the end it was well (35) the wait and was the highlight of our trip.
On our first day’s driving on the Scottish island of Mull, my husband and I came to a stretch of water that we had to cross on a small ferry boat. The ferryman asked if we would (21) waiting ten minutes while he transported a family of cows (22) the water to their summer pasture. This (23) with the cows stuck in my mind as a (24) of Mull, a place far removed from the hurried confusion of city life. For, travelers in (25) of a quiet, peaceful place, there can be few better ends. We (26) the island to be a charming mix of mountains, castles and sandy beaches. One of the best days of our trip was (27) we joined a nature tour of the island, and had the (28) fortune to see a (29) of rare creatures, including red deer and golden eagles. But no visit to Mull is (30) without a trip to the small island of Iona. Iona has great historical (31) because it is the place where early Scottish kings were (32) Our first attempt to get to Iona had to be (33) owing to the heavy rain which is (34) characteristic of the island. It was another three days before we could get to Iona, but in the end it was well (35) the wait and was the highlight of our trip.
注册会计师对直接和严重影响会计报表的违反法规行为，应当在制定和实施审计计划时予以充分关注，以合理确信能发现此类违反法规行为。
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