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B公司全年利润总额为3000000元，其中包括国债利息收入60000元，全年实发工资为900000元。以银行存款实际缴纳所得税费用500000元。 要求： 编制B公司确认应交所得税费用、实际交纳所得税费用和年末结转所得税费用的会计分录。
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The Greatest Show on Earth The Olympic Games are the greatest festival of sport in the world. Every four years, a hundred or more countries send their best sportsmen to compete for the highest honors in sport As many as 6,000 people take part in over 20 sports. For the winners, there are gold medals and glory. But there is honor, too, for all who compete, win or lose. That is the spirit of the Olympics-to take part is what matters. The Olympic Games always start in a bright color and action. The teams of all the nations parade in the opening ceremony and march round the track. The custom is for the Greek team to march in first. For it was in Greece that the Olympics began. The team of the country where the Games are being held-the host country-marches in last. The runner with the Olympic torch then enters the stadium and lights the flame. A sportsman from the host country takes the Olympic oath on behalf of all the competitors. The judges and officials also take an oath. Alter the sportsman march out of the stadium, the host country puts on a wonderful display. The competitions begin the next day. There are usually more than twenty sports in the Games. The rule is that there must be at least fifteen. The main events are in track and field, but it is a few days before these sports start. Each day the competitors take part in a different sport-riding, shooting, swimming, and cross-country running. Points are gained for each event. Medals are awarded for the individual winners and for national teams. More and more women are taking part in the games. They first competed in 1900, in tennis and golf, which are no longer held in the Olympics. Women’s swimming events were introduced in 1912. But it was not until 1928 that there were any track and field events for women. Now, they compete in all but half a-dozen of the sports. In horse riding, shooting, anti boat racing, they may compete in the same events as the men. Which of the following is a long-established practice in the opening ceremony
对在收容教育期间确有悔改表现或有立功表现以及其他特殊情况，可以提前解除收容教育，但其实际执行的收容教育期限不得少于原决定收容教育期限的2/3。 ( )
Instructors at American colleges and universities use many different teaching (36) . Some instructors give (37) every day. They grade homework. Students in their classes have to take many (38) a midterm exam, and a final exam. Other instructors give only writing tasks. Some teachers always follow a course (39) and usually use the textbook. Others send students to the (40) for after-class work. The (41) in some classrooms is very formal. Students call their nstructors "Professor Smith", "Mrs. Jones", and so on. Some teachers wear (42) clothes and give lectures. Other classrooms have an (43) atmosphere. Students and teachers discuss their ideas. (44) . At most American colleges and universities, facilities for learning and recreation are available to students. (45) . They can buy books, notebooks, and other things at campus stores. (46) Students can relax and have fun on campus, too. Some schools have swimming pools and tennis courts. Most have snack bars or cafeterias.
男性，18岁，高二学生。自幼活泼、开朗、聪明而有灵气，小学和初中时几乎每年都被评为“三好学生”，初中毕业后，以优异的成绩考入重点高中，高二时又被选上团支部副书记、学习委员。可是，在一次班会上，他为了一件小事与同学争执起来，同学当面说他“高傲”、“自大”等。按他以往的经验和性格，对这小小的打击是不会在意的。而这次却不然，他感到经受不住，无法看书，夜里睡不好，常常早早醒来，脑子里反复出现同学们评论他的情景。 他开始以为是学习紧张，精神上压力大，几次看内科医生，都说是患了“神经衰弱”，服用安眠药、健脑药两个多月，仍不见好转。相反，他的情绪越来越差，总感到委屈，不愿与人交往，甚至不想上学，一点小事他都要想很长时间，思维、记忆明显不如以前，感到自己无能而出现悲观厌世的念头。他想既然按照神经衰弱治疗无效，那么，一定是“思想问题”，于是他主动找老师、班长和好朋友谈心，经过别人多次开导、鼓励都无济于事。在老师的建议下找心理医生，可是家长认为是“闹情绪”或是有“思想问题”，不同意看“医生”。两个月后在老师的再三建议下来咨询。 该求助者最核心的问题是( )。
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