题目内容
资料：某事业单位2010年发生下列经济业务:（1）从财政部门取得拨款 1 000 000元 ，款项已存入银行。（2）通过银行转拨财政补助收入200 000元给附属单位。（3）用银行存款支付会议费5 000元。（4）从某一般纳税企业购入材料一批，价款50 000元，增值税8 500元，材料已入库，款项已支付。（5）以固定资产对外投资，固定资产账面价值为200 000元 ，双方协议价为250 000元。（6）上级单位转来财政部门拨入科研项目专项研究资金400 000元。（7）用科研项目专项研究资金150 000元，购入研究用设备一台。另支付科研部门发生专项研究支出120 000元。（8）以无形资产（专利权）对外投资，无形资产账面价值为300 000元，投资时双方协议作价400 000元。（9）融资租入经营用设备一台，租赁期5年，租金总计300 000元，每年初支付租金60 000元，本年度租金于合同生效后已支付。（10）转让债券投资一项，债券投资账面成本250 000元，取得转让收入280 000元。（11）根据本期收入数计提修购基金30 000元，其中：按事业收入提取18 000元，按经营收入提取12 000元。（12）按规定计提职工福利基金20 000元。（13）根据本期经营结余计算应缴纳的所得税66 000元。（14）结转本期事业结余120 000元，经营结余80 000元。（15）结转本期未分配结余114 000元。该事业单位为一般纳税人，适用增值税税率为17%。要求：编制上述业务（1）～（15）的会计分录。（“事业基金”、“专用基金”、“应交税金”科目要写明细科目，分录中的金额单位为万元）
查看答案
搜索结果不匹配？点我反馈
更多问题
The Oscars am the biggest movie event of every year, and are always a star- studded, glamorous occasion. Their full title is the Academy Awards’, and the first awards took place in 1929, when fdms had only just begun being talkies, and not silent movies. The famous golden ’Oscar’ statuettes represent the greatest honor an actor or film-maker can achieve.This year’s event (2006), the 78th Academy Awards, was as fashionable as ever, with designer frocks and tuxedos parading up the red carpet. The awards this year were dominated by intimate, thought-provoking films, and there was a good spread of awards, no one film swept the board. Crash was the surprise winner of the coveted best film award, as well as two other awards. The film is about racial tension in Los Angeles, and features an ensemble cast, lots of different characters with no one lead role.Despite being tipped as the hottest favorite ever to win best picture, Brokeback Mountain only won three of its eight nominations, including a best director award for Ang Lee. George Clooney won the best supporting actor award for Syriana, but was also nominated as best director for Good Night and Good Luck. He joked about why he likes directing, "You can get old and grey and they still let you do the job!" British films had limited success, but a seven- month pregnant Rachel Weisz collected the best supporting actress award, and British-made Sit Shooter won in the best short film category. British animators Nick Park and Steve Box were surprised and jubilant that their film Wallace and Gromit in the Curse of the Were-Rabbit won the animated film award.They collected their award wearing matching oversized stripy bow-ties. Steve Box commented, "We really didn’t think we would win because a lot of the films were worthy and meaningful and deep and our film is just ridiculous.\ What do the famous golden Oscar’ statuettes represent().
Do It Yourself Magazine organizes a competition every summer to elect the“Handyman of the year”. The winner of this year iS Mr．Roy Miller. a Sheffield postman. A journalist and a photographer have come to his house. The journalist is interviewing Mr. Miller for an article in the magazine.W：Well, I’m very impressed by all the work you’ve done on your house, Mr. Miller. How long have you been working on itM：I first became interested in Do-it-Yourself several years ago. You see, my son Paul is disabled. He’s in a wheel-chair and I just had to make alterations to the house. I couldn’t afford to pay workmen to do it. I had to learn to do it myself.W：Had you had any experience in this kind of workDid you have any practical skillsM：No. 1 got a few books from the library but they didn’t help very much. So I decided to go to evening classes so that I could learn basic carpentry and electrical wiring.W：What sort of changes did you make to the houseM：First of all, practical things to help Paul. You never really realize the problems handicapped people have until it attacks your own family. Most government buildings, for example, have steps up to the door. They don’t plan buildings so that disabled people can get in and out. We used to live in a flat, and of course, it was totally unsuitable. Just imagine the problems a disabled person would have in your house. We needed a larger house with wide corridors so that Paul could get from one room to another. We didn’t have much money and we had to buy this one. It’s over ninety years old and it was in a very bad state of repair.W：Where did you beginM：The electrical. I completely rewired the house so that Paul could reach all the switches. I had to lower the light switches and raise the power-points. I went on to do the whole house so that Paul could reach things and go where he needed.W：What else did you doM：By the time I’d altered everything for Paul, do-it-yourself had become a hobby. I really enjoyed doing things with my hands. Look, I even installed smoke-alarms.W：What was the purpose of thatM：I was very worried about fire. You see, Paul can’t move very fast. I fitted them so that we would have plenty of warning if there were a fire. I put in a complete burglar-alarm system. It took weeks．The front door opens automatically. and I’m going to put a device on Paul’s wheelchair so that he’ll be able to open and close it when he wants.W：What are you working on nowM：I’ve just finished the kitchen. I’ve designed it so that he can reach everything. Now I’m building an extension so that Paul will have a large room on the ground floor where he can work.W：There’s a $10,000 prize. How are you going to spend itM：I am going to start my own business so that I can convert ordinary houses for disabled people. I think I’ve become an expert on the subject. Though Paul is disabled, he managed to move around in the house.
The Oscars am the biggest movie event of every year, and are always a star- studded, glamorous occasion. Their full title is the Academy Awards’, and the first awards took place in 1929, when fdms had only just begun being talkies, and not silent movies. The famous golden ’Oscar’ statuettes represent the greatest honor an actor or film-maker can achieve.This year’s event (2006), the 78th Academy Awards, was as fashionable as ever, with designer frocks and tuxedos parading up the red carpet. The awards this year were dominated by intimate, thought-provoking films, and there was a good spread of awards, no one film swept the board. Crash was the surprise winner of the coveted best film award, as well as two other awards. The film is about racial tension in Los Angeles, and features an ensemble cast, lots of different characters with no one lead role.Despite being tipped as the hottest favorite ever to win best picture, Brokeback Mountain only won three of its eight nominations, including a best director award for Ang Lee. George Clooney won the best supporting actor award for Syriana, but was also nominated as best director for Good Night and Good Luck. He joked about why he likes directing, "You can get old and grey and they still let you do the job!" British films had limited success, but a seven- month pregnant Rachel Weisz collected the best supporting actress award, and British-made Sit Shooter won in the best short film category. British animators Nick Park and Steve Box were surprised and jubilant that their film Wallace and Gromit in the Curse of the Were-Rabbit won the animated film award.They collected their award wearing matching oversized stripy bow-ties. Steve Box commented, "We really didn’t think we would win because a lot of the films were worthy and meaningful and deep and our film is just ridiculous.\ What did George Clooney say about being a director().
Wal-Mart presented little new information in its first major report on efforts to become greener, but it was enough to encourage some environmental groups to say that the world’s largest retailer is trying. The report released Thursday details dozens of sustainability programs ranging from environmental to economic development, employee health care and ethics in overseas factories where it buys goods.Most have been disclosed previously, but the 64-page report is the first comprehensive catalog of dozens of programs--from organic cotton clothes to low-energy freezer cases--adopted since Chief Executive Lee Scott set three green goals in October 2005. Those goals are to be supplied 100 percent by renewable energy, to create zero waste and to sell products that help sustain resources and the environment. Scott did not set any timelines, although there are deadlines for some of the steps along the way. Scott said in a foreword that the report shows Wal-Mart Stores Inc. is making progress, but still has work to do. He reiterated Wal-Mart’s stated theory of two years ago that reducing its environmental impact is a smart business move because it saves money and produces better products.Environmental Defense, which works with large companies including Wal-Mart to help them design and implement green plans, welcomed the report. "The company is moving in the right direction, and learning as it goes," the group said in a statement. Environmental Defense is the only green group to open an office, with two staff members, in Wal-Mart’s headquarters town of Bentonville, Arkansas, to coordinate the effort.Environmental Defense said, however, that Wal-Mart must provide more data and context in the sustainability report. For example, it said, the report lists new low-flow sinks that cut water use in some store bathrooms, but does not specify how many stores use the technology and what water use was before the installations."Our takeaway is that over the last two years, Wal-Mart has built the foundation for a robust environmental program with many innovative and potentially transformational projects," Environmental Defense said. Which of the following sustainability programs is NOT mentioned in Wal-Mart’s report().
微信支付 
支付宝支付