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A公司为增值税一般纳税企业。2005年6月初的资产、负债、所有者权益分别为 1 500万元、600万元和900万元。6月份发生如下经济业务： (1) 接受甲企业固定资产投资。该固定资产原值20万元，累计折旧4万元，评估原价 18万元，评估净值15万元，双方确认的固定资产价值为15万元。 (2) 购入材料一批，价款50万元，增值税8．5万元，全部款项以银行存款支付，材料已经验收入库。 (3) 6月1日从银行取得短期借款40万元，期限为6个月，年利率3%。 (4) 收到B公司开来的代销清单后，企业开具增值税发票交付B公司，发票上注明售价15万元，增值税2.55万元，扣除1.5万元手续费后，应收B公司16.05万元，款项尚未 收到，该委托代销商品的成本为10万元。 (5) 向C公司发出商品，成本6万元，售价8万元，增值税率17%。上月已预收C公司购货款4万元，余款尚未收到。 (6) 本月盘盈一项固定资产，经批准，作为营业外收入。该固定资产重置完全价值5万元，估计折旧3万元。 (7) 计提本期固定资产折旧10万元，其中车间用固定资产折旧7万元，行政管理部门用固定资产折旧3万元。 (8) 向希望工程捐款6万元。 (9) 计提本月份应分担的短期借款利息0.1万元。 (10) 以银行存款12万元购入专利一项，预计可使用年限为5年。 要求： 1) 根据上述业务编制分录； 2) 计算6月末资产负债表“期末数”栏中“资产合计”、“负债合计”和“所有者权益合计”的金额。(答案金额以万元为单位)
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When I was young, my parents ran a snack bar in our small town.One evening in early April, my mother told me to fill in at the snack bar (1) a worker who had the flu. I told her I would mess it up, (2) I had never worked at the bar before. I (3) that instead of making money, I would end up owing it."You can do it," said my mother," (4) , you won’t get much business until lunch. ""But I’ll never remember the orders, and I’m no good (5) money. Please, Mom, don’t (6) me."Then I’ll help you", she said.I shrugged my shoulders. I thought my mother’s (7) was a bad one, but I (8) .When I got to the bar the next day, I found my mother was (9) . Because the weather that day was rainy and cold, people wanted hot snacks and drinks. (10) , I was really slow at taking the orders and making change. The line of people grew, and everybody seemed (11) , I was so nervous that my hands shook, and I (12) a cup into pieces. What a mess! Then my mother came to (13) me, and she also showed me how to make (14) . If someone gave me $ 5 for something that cost $ 3.25, I handed over (15) quarters and a dollar and said, "75 cents makes four dollars, plus one dollar makes five. " Things went more (16) after that.By the end of the day, I could remember orders, (17) the bill, and make change quickly with a smile. I was even a little (18) when the sun came out and dried up business. My mother said she was proud of me, and when she (19) that I work at the snack bar again next year, I did not even shrug. I was too busy (20) the restaurant I would open one day. 第（4）空应选择（）
编制会计凭证 考生以操作员的身份根据所给经济业务编制录入会计凭证。 1月2日，销售一部于微购买了2500元的办公用品，以现金支付。(附单据一张) 借：销售费用(6601) 2500 贷：现金(1001) 2500 1月12日，销售二部莉莉收到马鸥饲料品公司转来一张转账支票，金额99600元，用以偿还前欠货款。(转账支票号ZC002) 借：银行存款—工行存款(100201) 99600 贷：应收账款(1131) 99600 1月14日，供应部麻建军从南宁百代唱片公司购入光盘100张，单价80元，货税款暂欠，商品已验收入库。(适用税率17%) 借：库存商品(1243) 8000 应交税金—应交增值税(进项税额)(21710101) 1360 贷：应付账款(2121) 9360 1月16日，总经理办公室支付业务招待费12500元。(转账支票号ZC003) 借：管理费用—招待费(550201) 12500 贷：银行存款—工行存款(100201) 12500
某高校新建一栋6层教学楼，建筑面积18000m2，经消防部门检查认定，建筑物内楼梯不能满足紧急疏散要求，为此又在两端墙外各增设一个封闭疏散楼梯，每个楼梯间的每层水平投影面积为16m2。根据《全国统一建筑工程预算工程量计算规则》的规定，该教学楼的建筑面积应为( )m2。
July 21,2007 was a typical English summer’s day—it rained for 24 hours ! As usual, I rushed home from work at midday to check on the house. Nothing was amiss. By the time I left work at 5 pm, however, the road into our village was flooded. Our house had never been flooded, but as I opened the front door, a wave of water greeted me. Thank God the kids weren’t with me, because the house was 5 feet deep in water. We lost everything downstairs. And the plaster of the walls, ceilings pulled down.At first we tried to push on through. We didn’t want to move the children out of home, so we camped upstairs. We put a sheet of plastic across the floor to protect us from the damp. But after three months, we felt very sick, so we moved to a wooden house in a park. The house was small, but at first we were all just delighted to be in a new place. Unfortunately, things took longer than expected and we were there for 10 months. The life there was inconvenient. What surprised me most was how much I missed being part of a community. We had lived in a friendly village with good neighbors, and I’d never thought how much I’d miss that.Although our situation was very hard, it’s difficult to feel too sorry for yourself when you look at what’s happening elsewhere. I watched a news report about floods in Northern India and thought, "We didn’t have a straw but that was swept away, and our house is still standing. We’re lucky. "We moved back home in August. With December coming, there’s still reconstruction work to be done, so it’s difficult to prepare for Christmas. But I can’t wait—I’m going to throw a party for our friends in the village to say thanks for their support. This year, I won’t need any gifts—living away from home for months has made me realize how little we actually need or miss all our possessions. Although we are replacing things, there’s really no rush—we have our home back, and that’s the main thing. It can be inferred from the text that the author（）.
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