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根据以下资料完成第：16～20题：东大公司2011年2月末有关资料如下：“原材料”采用实际成本法核算，其总账借方余额45000元，其所属明细账的余额如下：甲材料：300公斤单价60元共计18000元乙材料：200公斤单价90元共计18000元丙材料：200公斤单价45元共计9000元“应付账款”总账贷方余额38000元，其所属明细账的贷方余额如下：北方公司22000元；顺安公司16000元。“银行存款”总账和“银行存款日记账”余额均为150000元。东大公司2011年3月份发生下列经济业务(不考虑增值税)：(1)3月3日从北方公司购入甲材料500公斤，单价60元，共计30000元；乙材料300公斤，单价90元，共计27000元，材料已验收入库，款项尚未支付。(2)3月8日，车间生产A产品领用甲材料700公斤，单价60元，共计42000元；乙材料300公斤，单价90元，共计27000元。(3)3月15日，从顺安公司购入甲材料300公斤，单价60元，共计18000元；乙材料400公斤，单价90元，共计36000元。材料已验收入库，货款尚未支付。(4)3月26日，以银行存款偿付前欠北方公司货款50000元和顺安公司货款46000元。东大公司的会计人员，已经完成了没账、登记期初余额、填制记账凭证、过账、结账以及总账与明细账的核对工作。 东大公司“原材料——乙材料”明细账3月末余额为（）元。
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现金折扣使销售企业收回应收账款的实际金额随客户的付款时间而异。( )
根据以下资料完成第：16～20题： 东大公司2011年2月末有关资料如下： “原材料”采用实际成本法核算，其总账借方余额45000元，其所属明细账的余额如下： 甲材料：300公斤单价60元共计18000元 乙材料：200公斤单价90元共计18000元 丙材料：200公斤单价45元共计9000元 “应付账款”总账贷方余额38000元，其所属明细账的贷方余额如下：北方公司22000元；顺安公司16000元。 “银行存款”总账和“银行存款日记账”余额均为150000元。 东大公司2011年3月份发生下列经济业务(不考虑增值税)： (1)3月3日从北方公司购入甲材料500公斤，单价60元，共计30000元；乙材料300公斤，单价90元，共计27000元，材料已验收入库，款项尚未支付。 (2)3月8日，车间生产A产品领用甲材料700公斤，单价60元，共计42000元；乙材料300公斤，单价90元，共计27000元。 (3)3月15日，从顺安公司购入甲材料300公斤，单价60元，共计18000元；乙材料400公斤，单价90元，共计36000元。材料已验收入库，货款尚未支付。 (4)3月26日，以银行存款偿付前欠北方公司货款50000元和顺安公司货款46000元。东大公司的会计人员，已经完成了没账、登记期初余额、填制记账凭证、过账、结账以及总账与明细账的核对工作。 东大公司“原材料——甲材料”明细账3月末余额为( )元。
某企业购买办公用品支付库存现金1500元，会计人员在作账务处理时借贷方分别多记了50元，则应做的更正分录是( )。
The word science is heard so often, in modem times that almost everybody has some notion of its meaning. On the other hand, its definition is difficult for many people. The meaning of the term is confused, but everyone should understand its meaning and objectives. Just to make the explanation as simple as possible, suppose science is defined as classified knowledge(facts).Even in the true sciences distinguishing fact from fiction is not always easy. For this mason great care should be taken to distinguish between beliefs and truths. There is no danger as long as a clear difference is made between temporary and proved explanations. For example, hypotheses and theories are attempts to explain natural phenomena. From these positions the scientist continues to experiment and observe until they are proved or discredited. The exact statue of any explanation should be clearly labeled to avoid confusion.The objectives of science are primarily the discovery and the subsequent understanding of the unknown. Man cannot be satisfied with recognizing that secrets exist in nature or that questions are unanswerable; he must solve them. Toward that end specialists in the field of biology and related fields of interest are directing much of their time and energy.Actually, two basic approaches lead to the discovery of new information. One, aimed at satisfying curiosity, is referred to as pure science. The other is aimed at using knowledge for specific purposes—— for instance, improving health, raising standards of living, or creating new consumer products. In this case knowledge is put to economic use. Such an approach is referred to as applied science.Sometimes practical-minded people miss the point of pure science in thinking only of its immediate application for economic rewards. Chemists responsible for many of the discoveries could hardly have anticipated that their findings would one-day result in application of such a practical nature as those directly related to life and death. The discoveries of one bit of information opens the door to the discovery of another. Some discoveries seem so simple that one is amazed they were not made years ago, however, one should remember that the construction of the microscope had to precede the discovery of the cell. The host of scientists dedicating their lives to pure science are not apologetic about ignoring the practical side of their discoveries; they know from experience that most knowledge is eventually applied. To define science we may simply call it （）
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