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各种原始凭证的填制，都应由会计人员填写，非会计人员不得填写，以保证原始凭证填制的正确。 ( )
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TEXT A Petroleum products, such as gasoline, kerosene, home heating oil, residual fuel oil, and lubricating oils, come from one source - crude oil found below the earth’s surface, as well as under large bodies of water, from a few hundred feet below the surface to as deep as 25,000 feet into the earth’s interior. Sometimes crude oil is secured by drilling a hole through the earth, but more dry holes are drilled than those producing oil. Pressure at the source or pumping forces crude oil to the surface. Crude oil wells flow at varying rates, from ten to thousands of barrels per hour. Petroleum products are always measured 42-gallon barrels. Petroleum products vary greatly in physical appearance: thin, thick, transparent or opaque, but regardless, their chemical composition is made up of two elements: carbon and hydrogen, which form compounds called hydrocarbons. Other chemical elements found in union with the hydrocarbons are few and are classified as impurities. Trace elements are also found, but these are of such minute quantifies that they are disregarded. The combination of carbon and hydrogen forms many thousands of compounds which are possible because of the various positions and joinings of these two atoms in the hydrocarbon molecule. The various petroleum products are refined from the crude oil by heating and condensing the vapors. These products are the so-called light oils, such as gasoline, kerosene, and distillate oil. The residue remaining after the light oils are distilled is known as heavy or residual fuel oil and is used mostly for burning under boilers. Additional complicated terming processes rear~ range the chemical structure of the hydrocarbons to produce other products, some of which are used to upgrade and increase the octane rating of various types of gasoline. Which of the following is NOT true
有一位表演大师上场前，他的徒弟告诉他鞋带松了。大师点头致谢，蹲下来仔细系。等到徒弟转身后，又蹲下来将鞋带解松。有个旁观者看到了这一切，不解地问：“大师，您为什么又要将鞋带解松呢”大师回答道：“因为我饰演的是一位劳累的旅者，长途跋涉让他的鞋带松开，可以通过这个细节表现他的劳累憔悴。”“那你为什么不直接告诉你的徒弟呢”“他能细心地发现我的鞋带松了，并且热心地告诉我，我一定要保护他这种热情的积极性，及时地给他鼓励。至于为什么要将鞋带解开，将来会有更多的机会教他表演，可以下一次再说啊。” 这段话蕴含的道理是( )。
甲公司原材料日常收发及结存采用计划成本核算。月初结存材料的计划成本为800000元，实际成本为830000元；本月入库材料的计划成本为1700000元，实际成本为 1620000元。 当月发出材料(计划成本)情况如下： 基本生产车间领用 630000元 在建工程领用 500000元 车间管理部门领用 10000元 企业行政管理部门领用 27000元 要求： (1) 计算当月材料成本差异率。 (2) 编制发出材料的会计分录。 (3) 编制月末结转本期发出材料成本差异的会计分录。
直管形荧光灯使用电感式镇流器时，能耗不应高于灯的标称功率的20%。( )
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