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无形资产的摊销只能采用直线法。 ( )
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A公司为增值税一般纳税企业，适用的增值税税率为17%，所得税采用资产负债表债务法，所得税税率为33%，原材料采用实际成本法核算。2006年发生业务如下：（1）购买原材料一批，不含增值税货款为20万元，款项用银行存款支付。（2）销售产品一批，商品价款25万元，商品销售成本为16万元，收到对方开出的商业承兑汇票。（3）发出材料16万元，用于生产车间生产。（4）用银行存款支付工资费用，其中生产工人工资9万元，车间管理人员工资1万元，行政管理人员工资0.5万元。（5）本年计提固定资产折旧2.5万元，其中车间计提减值准备2万，行政管理部门计提减值准备0.5万，存货计提减值准备1万元。（6）用银行存款支付审计费用1.5万元。（7）结转完工入库成本。（8）用银行存款上交增值税5万元，所得税6万元，本期递延所得税收益为3.5万元。（9）结转利润。（10）将本年利润转入“利润分配——未分配利润”。要求：根据上述资料编制有关会计分录（答案中金额单位用万元表示）。
Print on paper is a little like democracy: the worst possible system except for all the others. Books are fragile, they are bulky, they are not easy to search through. They are certainly not suited to computerization. Yet printed volumes have endured half a millennium as readable as the day they came off the press, whereas digital data a mere 30 years old may have vanished past hope of retrieval.The film Into the Future: On the preservation of knowledge in the Electronic Age is itself an object lesson in how fast digital information becomes obsolete. One of the pioneering interactive-media companies whose workers and products appear on screen ceased operations shortly after being fihned. All the software whose images define "the Internet" is long since replaced.How fast do archivists have to run to stay in the same place Just plain data must be recopied onto new media every 10 years to stay ahead of physical deterioration and the junking of machines that can read outdated formats. Given this galloping obsolescence, it seems ironic that the film’s creators should have devoted a significant part of its time to the digitizing of paper archives. And yet they -and we -have no choice: the digital bug has infected us all, and interactive multimedia, with indexed and linked text, pictures and sound, have a convenience and impact that make conversion irresistible.The growing popularity of the World Wide Web offers some hope that publishers and archivists can format both old and new data in ways that will remain understandable for decades rather than months. But the Web brings its own complications. New, undescribed classes of collected information live on the Web in forms that confuse conventional notions of what a document is. How should -or can -such a single separate and independent existence be archived without potentially archiving the entire WebMany Web pages are not even fixed documents in the most basic sense. Two users who ask their Web browsers to open the same "document" may see quite different things on their screens. Besides, the fastest connections on the Internet transmit a mere 45 million bits per second, and so even a single snapshot of the trillion or more bytes available on the Web would take weeks of computer and network time. Meanwhile new sites spring up every day, and some existing sites change their information from minute to minute.In a sense, then, the Web has moved from a Newtonian to an Einsteinian model: it makes no more sense to speak of the state of the Web now than it does to speak of synchronizing clocks located far apart. By the time information has gone from here to there, it is already out of date.It seems strange that a medium intended for the widest possible distribution of knowledge should demonstrate the impossibility of acquiring complete information. Where the Web was once a map for finding useful information in the "real world," it is now a territory where that information, ever changing, resides. When the writer says of "given this galloping obsolescence" (line 3, paragraph 3) he is referring to().
甲公司于2007年1月1日向乙公司售出大型设备一套，价值8000元，协议约定采用分期收款方式结算，从销售当年末分5年分期收款，每年2000元，合计10000元。已知将名义金额折现为当前售价的利率为7.93%。要求：作出相关业务发生时的会计处理。
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