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企业销售商品，销售款10000元，增值税的销项税额1700元，现金折扣为200元，计入主营业务收入账户的销售收入应为10000元。( )
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持续经营假设是假设企业可以一直经营下去，即使进入破产清算，也不应该改变会计核算方法。( )
库存现金日清月结制度中的“日清”指的是出纳员应对当日的库存现金收付业务全部登记库存现金日记账，结出账面余额，并与库存实存现金核对相符。( )
简答题 在氨基酸态氮测定中，为什么要加入甲醛？
An increase in free parks in Shanghai might be pleasant, but they bring with them their own problems. There are already 122 free parks for citizens to enjoy. But visitors are often hassled by beggars and fortune-tellers, and put off by the smell of urine left behind by someone using the grass as a toilet. Law and order in free parks are also worrying the city’s park operators. They couldn’t take any mandatory measures on those who do indecent things in parks except to try to persuade them to stop according to local regulations on park operations, which were laid out many years ago and many parts are not in line with the need for maintenance of the increasing number of free parks. Patrols could be introduced to help park managers. On April 1,2005, Shanghai opened 23 new free parks, bringing the total number of such parks to 122. A lack of cash has also hindered park operations. The local government has allowed for subsidies to cover the cost of not charging for tickets, but attendance is often more than expected, adding to maintenance and security costs. Many parks manage to be self-supporting by running businesses such as convenient stores and cafeterias. Some also rent out areas to companies who want to do outdoor promotions. But the bottom line is that parks should be comfortable places for visitors and should not be turned into outdoor markets. As well as not charging for tickets, parks are cutting back on staff, having a few staff members for daily operations. Most construction and maintenance jobs are commissioned to enterprises through public bidding so as to evaluate costs in a transparent and economical way. So far, more than 12,000 citizens are working as volunteers to help with park operations in Shanghai. Shanghai has spent more than 3 per cent of its GDP on environmental protection in recent years. Its heavy expenditure in landscaping also paid off as it won the "National Garden City" award last year. Shanghai’s goal is to increase its green area to 12 square metres per capita. It now has more than 17 million permanent residents. Which of the following is NOT the way how free parks make money to support themselves according to the text
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