A公司采用计划成本法进行材料日常核算。2011年12月1日,原材料账户借方余额600万元,材料成本差异账户借方余额4万元。12月份发生下列经济业务: (1)采购材料一批,增值税专用发票上注明,价款1378万元,增值税234.26万元,另支付运杂费2万元,所有款项已用银行存款支付。材料已验收入库,计划成本为1400万元。 (2)采购材料一批,月末材料已经到达验收入库,但未收到发票,该材料计划成本为1000万元。 (3)本月发出材料计划成本为1600万元,全部用于生产产品。 要求: 根据上述资料编制会计分录。(应交税费要求写明细科目,分录中的金额单位为万元)
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我国初次接种麻疹疫苗的适宜年龄为
A. 3个月
B. 5个月
C. 8个月
D. 10个月
E. 12个月
阳明潮热以_____________热甚;阴虚潮热则以_____________热甚。
财务管理环境是指对企业财务活动和财务管理产生影响作用的企业各种内部条件的统称。( )
A. 对
B. 错
Demands for stronger protection for wildlife in Britain sometimes hide the fact that similar needs are felt in the rest of Europe. Studies by the Council of Europe, of which 21 (1) are members, have (2) that 45 percent of reptile (3) and 24 percent of butterflies are in danger of (4) . European concern for wildlife was (5) by Dr. Peter Baum, an expert in the environment and natural resources division of the council, when he spoke (6) a conference arranged by the administrators of a British national park. The park is one of the few areas in Europe to (7) the council’s diploma for nature (8) of the highest quality, and Dr. Peter Baum had come to (9) it to the park once again. He was afraid that public opinion was (10) national parks, and that those set up in the 1960s and 1970s could not be set up today. (11) Dr. Baum clearly remained a strong supporter of the (12) that natural environments needed to be allowed to survive in (13) in their own right. "No area could be expected to (14) both as a true nature reserve and as a tourist attraction," he went on. The short-sighted view that reserves had to serve (15) human demands for outdoor recreation should be (16) by full acceptance of their importance as places to (17) nature for the future. "We forget that they are the guarantee of life systems, (18) which any built-up area ultimately depends," Dr. Baum went on. "We could manage without most industrial products, but we could not manage without nature. (19) , our natural environment areas, which are the original parts of our countryside, have shrunk to become mere islands in a (20) and highly polluted land mass.\
A. hold
B. develop
C. set
D. manage