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甲企业为增值税一般纳税人，增值税税率为17%。原材料采用实际成本核算，原材料发出采用月末一次加权平均法计价。运输费不考虑增值税。 2008年4月，与A材料相关的资料如下： (1)1日，“原材料——A材料”科目余额 20000元(共2000公斤，其中含3月末验收入库但因发票账单未到而以2000元哲估入账的A材料200公斤)。 (2)5日，收到3月末以暂估价入库A材料的发票账单，货款1800元，增值税额306元，对方代垫运输费400元，全部款项已用转账支票付讫。 (3)8日，以汇兑结算方式购入A材料3000公斤，发票账单已收到，贷款36000元，增值税额 6120元，运输费用1000元。材料尚未到达，款项已由银行存款支付。 (4)11日，收到8日采购的A材料，验收时发现只有2950公斤。经检查，短缺的50公斤确定为运输途中的合理损耗，A材料验收入库。 (5)18日，持银行汇票80000元购入A材料 5000公斤，增值税专用发票上注明的贷款为49500元，增值税额为8415元，另支付运输费用2000元，材料已验收入库，剩余票款退回并存入银行。 (6)21日，基本生产车间自制A材料50公斤验收入库，总成本为600元。 (7)30日，根据“发料凭证汇总表”的记录， 4月份基本生产车间为生产产品领用A材料6000公斤，车间管理部门领用A材料1000公斤，企业管理部门领用A材料10000公斤。 要求： (1)计算甲企业4月份发出A材料的单位成本。 (2)根据上述资料，编制甲企业4月份与A材料有关的会计分录。
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Proper street behavior in the United States re quires a nice balance of attention and inattention. You are supposed to look at a (62) just enough to show that you are (63) of his presence. If you look too little, you appear proud, (64) much and you are curious. Usually what happens is that people (65) each other until they are about eight feet (66) , at which point both east down their eyes. Sociologist Erring Goffman (67) this as "a kind of dimming of lights."Much of eye behavior is so (68) that we react to it only on the intuitive level. The next time you have a (69) with someone who makes you feel liked, notice what he does with his eyes. (70) are he looks at you more often than is usual with (71) a little longer than the normal. You interpret this as a sign—a polite one— (72) he is interested in you as a person (73) than just in the topic of conversation. Probably you also feel that he is both (74) and sincere.All this has been demonstrated in elaborate (75) . Subjects sit and talk in the psychologist’s laboratory, (76) of the fact that their eye behavior is being (77) from. a one-way vision screen. In one fairly typical experiment, (78) were induced to cheat while performing a task, then were (79) and observed. It was found that those who had (80) met the inter viewer’s eyes less often than was (81) , an indication that "shifty eyes"—to use the mystery writers’ stock phrase—can actually be a tip-off to an attempt to deceive or to feelings of guilt. 79（）
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Proper street behavior in the United States re quires a nice balance of attention and inattention. You are supposed to look at a (62) just enough to show that you are (63) of his presence. If you look too little, you appear proud, (64) much and you are curious. Usually what happens is that people (65) each other until they are about eight feet (66) , at which point both east down their eyes. Sociologist Erring Goffman (67) this as "a kind of dimming of lights."Much of eye behavior is so (68) that we react to it only on the intuitive level. The next time you have a (69) with someone who makes you feel liked, notice what he does with his eyes. (70) are he looks at you more often than is usual with (71) a little longer than the normal. You interpret this as a sign—a polite one— (72) he is interested in you as a person (73) than just in the topic of conversation. Probably you also feel that he is both (74) and sincere.All this has been demonstrated in elaborate (75) . Subjects sit and talk in the psychologist’s laboratory, (76) of the fact that their eye behavior is being (77) from. a one-way vision screen. In one fairly typical experiment, (78) were induced to cheat while performing a task, then were (79) and observed. It was found that those who had (80) met the inter viewer’s eyes less often than was (81) , an indication that "shifty eyes"—to use the mystery writers’ stock phrase—can actually be a tip-off to an attempt to deceive or to feelings of guilt. 77（）
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