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根据经济业务编制会计分录。 某企业6月发生以下经济业务: (1)6月2日,企业开出一张现金支票,从银行提取现金30000元,备发工资。 (2)6月5日,企业向希望工程捐款10000元,已转账付讫。 (3)6月6日,企业收回前欠货款200000元,存入开户银行。 (4)6月7日,企业购入一台不需要安装的机器,入账价值为50000元,货款已通过银行划转。 (5)6月10日,车间主任出差参加技术培训,预借差旅费5600元,已现金付讫。 (6)6月14日,企业购入生产用的材料一批,材料的买价是80000元,入库后的挑选整理费是200元,运输途中的合理损耗是2000元,材料已验收入库,货款尚未支付。 (7)6月18日,某单位因违反销售合同,应向企业支付罚款68000元,款项已经收到,送存银行。 (8)6月22日,用存款支付上月应缴所得税7000元。 (9)6月25日,企业为营销产品参展糖酒会,支付展厅柜台租用费60000元,用现金付讫。 (10)6月26日,车间主任参加培训归来,报销差旅费4200元,剩余款退回。 (11)6月27日,销售多余材料一批,价值1000元,款项尚未收到。 (12)6月28日,财务部购买复印纸和墨盒,价值300元,用现金付讫。 (13)6月29日,企业销售产品一批,售价620000元,款项尚未收到,对方开出一张商业承兑汇票抵付货款。 (14)6月30日,进行材料领用汇总。本月生产用原材料300000元,车间一般耗用10000元,销售部耗用5000元,其他管理部门耗用1200元,其中,采购部耗用500元,财务部耗用600元,信息部耗用100元。 (15)6月30日,进行工资费用汇总。本月生产产品工人工资32000元,车间管理人员工资18000元,销售部门工资20000元,其他管理部门工资6000元,其中,采购部3200元,财务部耗用2100元,信息部耗用700元。 (16)6月30日,按上述工资的14%计提福利费。 (17)6月30日,结转本月制造费用。 (18)6月30日,假设本月无在产品,结转完工产品成本。 (19)6月30日,结转已销产品成本140330元。 (20)6月30日,结转已销多余材料成本450元。 (21)6月30日,结转所有收入类账户。 (22)6月30日,结转所有费用类账户。 (23)6月30日,假设本月没有纳税调整项目,按25%计算本月应交所得税。 (24)6月30日,结转本月所得税费用。

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阅读材料,回答问题。 苏霍姆林斯基曾说:“要使学校的每一面墙壁说话,发挥出人们期望的教育功能。”我们的校园,不仅使每一面墙壁会说话,还使每一寸土地、每一株花草树木、一切教学、生活设施都会说话。 我校四年级三班学生墙报上的一首小诗较详细地记载了我们校园环境的育人功能。这首诗(节选)是这样定的: 《校园处处会说话》 …… 在校门外,远远地, 就会望见公寓楼上耀眼的校训: “做有中国灵魂,有世界眼光的人” 它时刻鞭策我们不忘重任。 …… 步入聚厅, 正面墙上“为了建设祖国,吃好营养配餐”的警句使我们改掉了挑食的毛病。 向南望去,墙壁老师又会对你说:“农民伯伯,炊事员叔叔多辛苦呀,我们绝不浪费粮食。” 记住了!我们就是这样做的。 问题:结合所学的教育学知识,谈谈你对学校教育环境的看法。

Fueled by weather, wind, and dry undergrowth, uncontrolled wildfires can burn acres of land-and consume everything in their way-in mere minutes. 31, more than 100,000 wildfires clear 4 million to 5 million acres of land in the U.S. every year. A wildfire moves at speeds of up to 23 kilometers an hour, consuming everything-trees, bushes, homes, even humans-in its 32. There are three conditions that need to be 33 in order for a wildfire to burn: fuel, oxygen, and a heat source. Fuel is any material 34 a fire that will burn quickly and easily, including trees, grasses, bushes, even homes. Air supplies the oxygen a fire 35 to burn. Heat sources help spark the wildfire and bring fuel to 36 hot enough to start burning. Lightning, burning campfires or cigarettes, hot winds, and even the sun can all provide 37 heat to spark a wildfire. 38 often harmful and destructive to humans, naturally occurring wildfires play a positive role in nature. They 39 nutrients to the soil by burning dead or decaying matter. They remove diseased plants and harmful insects from a forest ecosystem (生态系统). And by burning 40 thick tress and bushes, wildfires allow sunlight to reach the forest floor, enabling a new generation of young plants to grow.

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Questions 21-25 are based on the following passage: In computing, passwords are commonly used to limit access to official users. Yet the widespread use of passwords has serious drawbacks. Office workers now have to remember an average of twelve system passwords. In theory they should use different passwords for each site, but in reality these would be impossible to remember, so many people use the same password for all. An additional problem is that the majority use simple words such as “hello”, or names of family members, instead of more secure combinations of numbers and letters, such as 6ANV76Y. This permits computer hackers to download dictionaries and quickly find the word that allows them access. When system users forget their passwords there is extra expense in supplying new ones, while if people are forced to change passwords frequently they often write them down, making systems even less secure. Therefore, it is clear that the idea of passwords. Which have been used as security devices for thousands of years, may need rethinking. One possible alternative has been developed by the American firm Real User, and is called “Passfaces”. In order to access the system a worker has to select a series of photographs of faces from a randomly (随机地) generated sequence. If the pictures are selected in the correct order, access is granted. This concept depends on the human ability to recognize and remember a huge number of different faces, and the advantage is that such a sequence cannot be told to anyone or written down, so is more secure. It is claimed that the picture sequence, which used photographs of university students, is easier to remember than passwords, and it has now been adopted for the United States Senate. What does the author think of the password

A. It is an old system that needs improvement.
B. It provides as much security as before.
C. It should be abandoned by computer users.
D. It has developed to an advanced stage.

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