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“材料成本差异”账户是材料按实际成本计价核算时设置的。
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计算所得税及相关账务处理： 某公司12月份的利润总额为110 000元，国库券投资收益20 000元，罚款支出10 000元。所得税税率为25%。要求： 写出将本期净利润转入利润分配的会计分录。
Mall of Few Words Everyone chases success，but not all of us want to be famous South African writer John Maxwell Coetzee is__(51)for keeping himself to himself When the 63-year-old was named the 2003 Nobel Prize winner for literature earlier this month，reporters were warned that they would find him“particularly difficult to___(52)”． Coetzee lives in Australia but spends part of the year teaching at the University of Chicago He seemed___(53)by the news that he won the US$1 3 million prize “It came as a complete surprise．1 wasn’t even aware they were due to make the announcement，he said．His___(54)of privacy led to doubts as to whether Coetzee will attend Pnize-giving in Stockholm，Sweden，on December 10.But despite being described as____(55)to track down，the critics agree that his Writing is easy to get to know Born in Cape Town，South Africa，to all English-speaking family，Coetzee___(56)his breakthrough in 1980 with the novel“Waiting for the Barbarians(野蛮人)”He____(57) his place among the world’s leading writers with two Booker prize victories，Britain’s highest honour for novels He first_____(58)in l983forthe“Life and Times of Michael k”and his second title came in 1999 for“Disgrace” A major theme in his work is South Africa’s former apartheid(种族隔离)system，which divided whites from blacks____(59)with the problems of violence，crime and racial division that still exist in the country his books have enabled ordinary people to understand apartheid____(60)within. ‘I have always been more interested in the past than the future，”he said in a rare interview． ‘The past___(61)its shadow over the present．I hope I have made one or two people think——(62)about whether they want to forget the past completely．”In fact this purity in his writing seems to be__(63)in his personal life．Coetzee is a vegetarian，a cyclist rather than a motorist and doesn’t drink alcohol．But what he has___(64)to literature，culture and the people of South Africa is far greater than the things he has given up．“In looking at weakness and failure in life，”the Nobel prize judging panel said，“Coetzee’s work____(65)the divine(神圣的)spark in man．” 64（）
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案例分析题多媒体信息的数据量远超过传统文本信息，因此多媒体出版物通常使用大容量的光盘作为存储发行的媒体。根据具体的需求，可以选择不同格式、不同容量的光盘来存储发行多媒体出版物。作为使用最广泛的存储媒体，光盘存储技术也一直在不断发展之中。随着高清晰影视节目的出现，对更大容量光盘存储技术的需求以及蓝色激光技术的应用，促使产生了采用蓝色激光技术的新一代光盘。 目前市场上的蓝色激光光盘产品Blu-ray的单层存储容量达到了25GB，它与DVD-ROM相比，大幅度提高存储容量最主要的技术手段是什么？
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