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账户的基本结构具体包括账户名称（会计科目）、记录经济业务的日期、所依据记账凭证编号、经济业务摘要、（）、（）等。
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资产、负债和所有者权益是反映企业财务状况的会计要素，收入、费用和利润是反映企业经营成果的会计要素。（）
In recent years a new farming revolution has begun, one that involves the (61) of life at a fundamental level--the gene. The study of genetics has (62) a new industry called biotechnology. As the name suggests, It (63) biology and modern technology through such techniques as genetic engineering. Some of the new biotech companies specialize in agriculture and are working feverishly to (64) seeds that give a high yield, that (65) diseases, drought and frost, and that reduce the need for (66) chemicals. If such goals could be achieved, it would be most (67) . But some have raised concerns about genetically engineered crops. In nature, genetic diversity is created within certain (68) . A rose can be crossed with a different kind of rose, but a rose will never cross with a potato. Genetic engineering, (69) usually involves taking genes from one species and inserting them into another (70) to transfer a desired characteristic. This could mean, for example, selecting a gene which leads to the production of a chemical with anti-freeze (71) from an artic fish, and inserting it into a potato or strawberry to make it frost-resistant. (72) , then, biotechnology allows humans to (73) the genetic wails that separate species. Like the green revolution, (74) some call the gene revolution contributes to the problem of genetic uniformity--some say even more so (75) geneticists can employ techniques such as cloning and (76) culture (培养), processes that produce perfectly (77) copies. Concerns about the erosion of biodiversity, therefore, remain. Genetically altered plants, however, raise new (78) , such as the effects that they may have on us and the environment. "We are flying blindly into a new (79) of agricultural biotechnology with high hopes, few constraints, and little idea of the potential (80) " said science writer Jeremy Rifkin.
银行存款余额调节表也属于会计档案。（）
Passage Five What produces a waterproof super glue, acts like a vacuum cleaner, and even teaches scientists about gene repair The humble little shellfish known as the mussel (贻贝)。 Mussels are found worldwide. Some live in the sea. Others inhabit freshwater streams and lakes. When you try to move a mussel from a rock, you will discover what an incredibly firm grip it has- a necessity if the mussel is to resist the sharp grab of a hungry seabird or the pounding waves of the sea. How does it manage to cling so tight When it choose a place to set up home, it pokes its tongue-shaped foot out of its shell and presses it against a solid surface. Special glands give off a fluid mixture of proteins into a channel that runs the length of the foot. The liquid quickly hardens into a fine, elastic thread about an inch long. Then a tiny pad-like structure at the end of this thread gives off some natural glue-like substance, the mussel lifts its foot, and anchor line number one is complete. These strategically placed threads form a bundle, which ties the mussel to its new home in much the same way that ropes hold down a tent. The whole procedure takes only three or four minutes. Imagine having a very strong glue that is non-toxic and so flexible that it can penetrate the tiniest holes and corners, sticking to any surface, even under water. Shipbuilders would welcome it for repairing vessels without the expense of dry-docking them. Auto-body workers would like a really waterproof paint that keeps the rust out. Surgeons would value a safe glue to join broken bones and to close wounds... The list of possible uses appears endless. However, scientists are not thinking of using the mussels themselves to produce this super glue. It would take some l0.000 shellfish to make just one gram of glue. So collection enough mussels to supply the world’s demand for super glue would wipe out the mussel population, many species of which are already endangered. Instead, American researchers have isolated and cloned the genes for five mussel glue proteins, and they are about to mass-produce them in the laboratory. However, the mussel is still one jump ahead. Only the mussel instinctively knows the exact blend of proteins needed for each kind of surface. Molecular biologist Frank Roberto has asked admiringly: "How are you ever going to imitate that" To tie itself safely to a new home, a mussel must ______
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