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All mammals, except man and the monkey, swim naturally from birth. For man, like the monkey, it is not instinctive to float. Deaths by drowning are common everywhere. In the United States alone, about 7,000 children under four drown each year.Everything possible is done to prevent such tragedies. One solution is particularly effective teaching children to swim while they are still babies. Most large towns in Florida and California already run lessons for babies and infants. The idea has spread to Europe where, in several countries, special courses are now arranged for children from seven to twenty-four months.The first step is to eradicate the child’ s fear of the water. Next, he is taught to float. Once he can do this naturally and without fear, the teacher can move on the breathing, and arm and leg movements. Before long, the child grasps the technique and can propel himself through the water. What is common tragedy everywhere according to the passage

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某企业为增值税一般纳税人,本月份发生了以下的一些经济业务: (1)1日,从开户银行提取现金50000元备用。 (2)8日,职工李明出差预借差旅费2000元,以现金付讫。 (3)23日,以现金支付职工工资30000元。 (4)25日,现金清查中,发现库存现金较账面余额多出56元,经查有30元是少付职工刘军的工资,其余26元无法查明原因。 要求:根据上述资料,回答问题。 针对业务(4),无法查明原因的26元应计入______账户。

A. 库存现金
B. 银行存款
C. 管理费用
D. 营业外收入

某企业为增值税一般纳税人,本月份发生了以下的一些经济业务: (1)1日,从开户银行提取现金50000元备用。 (2)8日,职工李明出差预借差旅费2000元,以现金付讫。 (3)23日,以现金支付职工工资30000元。 (4)25日,现金清查中,发现库存现金较账面余额多出56元,经查有30元是少付职工刘军的工资,其余26元无法查明原因。 要求:根据上述资料,回答问题。 针对业务(2),正确的会计分录为______。

A. 借:其他应收款 2000 贷:库存现金 2000
B. 借:其他应收款 2000 贷:银行存款 2000
C. 借:其他货币资金 2000 贷:库存现金 2000
D. 借:其他货币资金 2000 贷:银行存款 2000

All mammals, except man and the monkey, swim naturally from birth. For man, like the monkey, it is not instinctive to float. Deaths by drowning are common everywhere. In the United States alone, about 7,000 children under four drown each year.Everything possible is done to prevent such tragedies. One solution is particularly effective teaching children to swim while they are still babies. Most large towns in Florida and California already run lessons for babies and infants. The idea has spread to Europe where, in several countries, special courses are now arranged for children from seven to twenty-four months.The first step is to eradicate the child’ s fear of the water. Next, he is taught to float. Once he can do this naturally and without fear, the teacher can move on the breathing, and arm and leg movements. Before long, the child grasps the technique and can propel himself through the water. What is a particularly effective solution to the problem

丁某曾是某公司的高管,因犯诈骗罪被判处有期徒刑十年,剥夺政治权利三年。在监狱服刑八年后,丁某减刑出狱。出狱后,丁某面对的问题一大堆:严重的风湿病和心脏病需要花钱治疗;判刑后主动要求与妻子离婚,并把房子留给了妻子和儿子,出狱后只能与年迈的母亲和兄嫂挤住一处;几次求职被拒,生活靠母亲微薄的退休金,在家中感到抬不起头来;长期没有与儿子共同生活,父子间的交流缺乏感情基础;妻子有意与其复婚,丁某也希望一家人共同生活,但又怨恨妻子当初真的同意离婚,心情十分矛盾;过去的商界朋友有意与他联络,也想帮助他解决一些经济上的困难,但他看到过去财力和经营不如他的人超过自己,自尊心使他不愿接受别人的“施舍”。了解到丁某的上述困难和想法后,社区矫正社会工作者引导丁某一起分析其当前迫切需要解决的问题有( )。

A. 婚姻问题
B. 住房问题
C. 工作问题
D. 申请最低生活保障金和医疗优惠待遇
E. 按照社区矫正制度要求,定时定点汇报思想和生活动向,参加社区公益劳动

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