题目内容
某一般纳税企业委托外单位加工一批消费税应税消费品，材料成本为500000元，加工费为50000元，(不含税)，受托方增值税为8500元，受托方代扣代缴消费税税额为5000元。该批材料加工后委托方用于连续生产，则该批材料加工完毕入库的成本为______元。
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下列各项中，会引起应收账款账面价值发生变化的是______。
The energy crisis, which is being felt around the world, has dramatized how the careless use of the earth"s resources has brought the whole world to the brink of disaster. The over-development of motor transport, with its increase of more cars, more highways, more pollution, more suburbs, more commuting, has contributed to the near-destruction of our cities, the breakup of the family, and the pollution not only of local air but also of the earth"s atmosphere. The disaster has arrived in the form of the energy crisis. Our present situation is unlike war, revolution or depression. It is also unlike the great natural disasters of the past. Worldwide resources exploitation and energy use have brought us to a state where long-range planning is essential. What we need is not a continuation of our present serious state, which endangers the future of our country, our children, and our earth, but a movement forward to a new norm in order to work rapidly and effectively on planetary problems. This country has been falling back under the continuing exposures of loss morality and the revelation that lawbreaking has reached into the highest places in the land. There is a strong demand for moral revival and for some devotion that is vast enough and yet personal enough to enlist the devotion of all. In the past it has been only in a way in defense of their own country and their own ideals that people have been able to devote themselves wholeheartedly. This is the first time that we have been asked to defend ourselves and what we hold dear in cooperation with all the other inhabitants of this planet, who share with us the same endangered air and the same endangered oceans. There is a common need to reassess our present course, to change that course and to devise new methods through which the world can survive. This is a priceless opportunity. To grasp it we need a widespread understanding of nature if the crisis confronting us and the world is no passing inconvenience, no byproduct of the ambitions of the oil-producing countries, no environmentalists" mere fears, no byproduct of any present system of government. What we face is the outcome of the invention of the last four hundred years. What we need is a transformed life style. This new life style can flow directly from science and technology, but its acceptance depends on a sincere devotion to finding a higher quality of life for the world"s children and future generation. According to the author, what is one example of our loss of morality
在应收账款余额百分比法计提坏账准备的情况下，已确认的坏账又收回时，应借记______科目，贷记“坏账准备”科目。
某企业2011年3月1日存货结存数量2000件，单价为2元，3月2日发出存货1500件；3月15日购进存货2000件，单价2.2元；3月27日发出存货1000件。在对存货发出采用加权平均法的情况下，3月7日结存存货的实际成本为______元。
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