题目内容
某企业上年末资产负债表部分项目的余额如下：货币资金230000元，应收账款 42450元，存货132000元，固定资产原价510000元，累计折旧183000元。该企业本年度发生下列经济业务：(1)购入A材料一批，买价为20000元，增值税额为3400元；购入B材料一批，买价为10000元，增值税额为1700元；购入A、B两种材料共发生运杂费900元，按材料的买价比例分配；材料的货款和运杂费共计36000元均以银行存款支付，材料已验收入库。(2)对企业行政管理部门使用的固定资产计提折113600元。(3)销售产品一批，售价为30000元，增值税税率为17%，货款尚未收到；该批产品的生产成本为22000元，销售产品应交纳的城市维护建设税及教育费附加为500元。 根据上述业务（1），计算A材料的实际采购成本为（）。
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借贷记账法的记账规则为：有借必有贷，借贷必相等。（）
相关分析侧重于考察变量之间相关关系的密切程度，回归分析则侧重于考察变量之间数值变化规律。（）
Passage 1 Question 1to 5 are based on the following passage. If you have a chance to go to Finland, you will probably be surprised to find how “foolish” the Finnish people are.Take the taxi drivers for example. Taxis in Finland are mostly high-class Benz with a fare of two US dollars a kilometer. You can go anywhere in one, tell the driver to drop you at any place, say that you have some business to attend to, and then walk off without paying your fare. The driver would not show the least sign of anxiety.The dining rooms in all big hotels not only serve their guests, but also serve outside diners. Hotel guests have their meals free, so they naturally go to the free dining rooms to have their meals. The most they would do to show their good faith is to wave their registration card to the waiter. With such a loose check, you can easily use any old registration card to take a couple of friends to dine free of charge.The Finnish workers are paid by the hour. (77) They are very much on their own as soon as they have agreed with the boss on the rate. From then on they just say how many hours they have worked and they will be paid accordingly.With so many loopholes(漏洞) in everyday life, surely Finland must be a heaven to those who love to take “petty advantages”. But the strange thing is, all the taxi passengers would always come back to pay their fare after they have attended to their business; not a single outsider has ever been found in the free hotel dining rooms. And workers always give an honest account of the exact hours they put in. As the Finns always act on good faith in everything they do, living in such a society has turned everyone into a real “gentleman”.(78) In a society of such high moral practice, what need is there for people to be on guard against others We know from the passage that big hotels in Finland_____
经济学所说的一般均衡，是指所有的产品和生产要素的供求都相等，这只有在完全竞争的市场中，借助于完全竞争形成的价格体系，才有可能实现。（）
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