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天宇股份有限公司系增值税一般纳税人，该公司适用的所得税率为33%，增值税率为17%。库存材料采用计划成本核算，材料成本差异率为1%，该公司2008年年初未分配利润为670万元。该公司2008年度内发生如下有关经济业务： (1)采用托收承付方式销售产品一批，销售价款为200万元，本年应收全部销售价款的20%。该产品销售成本为120万元。本年应收的款项尚未收到。 (2)取得罚款收入6万元，存入银行。 (3)结转固定资产清理净损失6.8万元。 (4)以银行存款支付违反税收规定的罚款3万元，非公益性捐赠支出5万元。 (5)以银行存款支付广告费7万元。 (6)销售材料一批，该批材料计划成本为7万元，销售价格为10万元，款项已经收到并存入银行。 (7)计提本期应负担的城市维护建设税30万元，其中产品销售应负担城市维护建设税为28万兀。 (8)计算本年销售应负担的教育费附加1万元，其中产品销售应负担的教育费附加为0.8万元。 (9)计提短期借款利息5万元。 (10)按成本法核算收到被投资单位分配的现金股利6.6万元(属于投资后被投资单位实现的净利润)，假定税法不确认此项投资收益。 (11)计提管理部门使用的同定资产年折旧，该固定资产系2007年12月购入并投入使用，其原价为50.5万元，折旧年限为4年，假使预计净残值为0.5万元，采用直线法计提折旧，按税法规定该固定资产的折旧年限为2年。 (12)公司本年度发生其他管理费用3万元，已用银行存款支付。 (13)计算本年所得税费用和应交所得税，假定本年度应纳税所得额为111300元。 (14)结转“本年利润”和“利润分配——未分配利润”。要求： 1)编制2008年度有关经济业务的会计分录。 2)编制2008年度利润表。

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When the rate of inflation exceeds the rate of return on the most profitable investment available, the difference between those two rates will be the percentage by which, at a minimum, the value of any investment will decline. If in such a circumstance the value of a particular investment declines by more than that percentage, it must be true that______. Which one of the following logically completes the argument

A. the rate of inflation has risen
B. the investment in question is becoming less profitable
C. the investment in question is less profitable than the most profitable investment available
D. the rate of return on the most profitable investment available has declined
E. (E) there has been a chance in which particular investment happens to be the most profitable available

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In "quick-response" manufacturing, the manufacturer receives electronic feedback directly from retailers about which models, patterns, or styles are selling, and in what quantities. This feedback triggers the manufacture of further batches to replenish stocks of articles that have been sold. The advantage for retailers is that they are freshly stocked with just those articles that are most likely to sell. For quick-response manufacturing to work to the retailer’s advantage in the respect mentioned above, which of the following must be true

A. The cost per piece of manufacturing various articles in small batches exceeds the cost per piece of manufacturing large quantities of those articles.
B. The equipment necessary to provide the direct feedback is different from the equipment that supports conventional inventory control.
Consumers do not patronize a store that does not stock the model, pattern, or style that they prefer.
D. Consumers can distinguish retailers that rely on quick-response manufacturing from retailers that do not.
E. (E) Consumers do not suddenly stop buying models patterns, or styles that have just become popular.

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Advertisements: In today’s world, you make a statement about the person you are by the car you own. The message of the SKX Mach-5 is unambiguous: Its owner is Dynamic, Aggressive, and Successful. Shouldn’t you own an SKX Mach-5 If the claims made in the advertisement are true, which one of the following must also be true on the basis of them

Anyone who is dynamic and aggressive is also successful.
B. Anyone who is not both dynamic and successful would misrepresent himself or herself by being the owner of an SKX Mach-5.
C. People who buy the SKX Mach-5 are usually more aggressive than people who buy other cars.
D. No car other than the SKX Mach-5 announces that its owner is successful.
E. (E) Almost no one would fail to recognize the kind of person who would choose to own an SKX Mach-5.

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For a trade embargo against a particular country to succeed, a high degree of both international accord and ability to prevent goods from entering or leaving that country must be sustained. A total blockade of Petrie’s ports is necessary to an embargo, but such an action would be likely to cause international discord over the embargo. The claims above, if true, most strongly support which of the following conclusions

A. The balance of opinion is likely to favor Petrie in the event of a blockade.
B. As long as international opinion is unanimously against Petrie, a trade embargo is likely to succeed.
C. A naval blockade of Patria’s ports would ensure that no goods enter or leave Patria.
D. Any trade embargo against Petrie would be likely to fail at some time.
E. (E) For a blockade of Patria’s ports to be successful, international opinion must be unanimous.

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