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出售一台不需用的设备，账面原值43000元，已提折旧27950元，取得变卖收入10000元，已存入银行。以现金支付清理费200元。编制设备转入清理、取得变价收入、支付清理费和结转清理净损益的会计分录。

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社会效益和经济效益相统一，并以______为最高准则，是我国新闻单位经营管理活动的指导原则。

计提本月固定资产折旧，其中：基本生产车间22000元，行政管理部门8000元，专设销售机构1600元。

会计主体所核算的生产经营活动也包括其他企业或投资其个人的其他生产经营活动。（）

A. 对
B. 错

Colleges in the US have added a new subject, “great chemistry”, to their curriculum today. “Green chemistry 51 how we can develop products that won’t 52 the environment,” explains Paul Anastas, director of Yale University’s Center for Green Chemistry and Green Engineering, opened at the beginning of this year. The American Chemical Society, 53 approves more than 600 college chemistry programs, only lists about a dozen that teach green chemistry. But that 54 is growing.Cambridge College in Massachusetts is offering “ an introduction to green chemistry” course this gall and is offering the nation’s first bachelor’s and master’s 55 in green chemistry. The program will have classes in environmental science and even environmental 56 and policy. These subjects are not 57 taught to chemistry major.Employers 58 the introduction of green chemistry. Businesses are increasing seeking graduates 59 backgrounds in the subject because it can help them make or save money in he development and manufacturing of products. “We need people who can not only understand their place 60, but also understand the worldwide perspective,” said Adam Peterson, a chemical division manager at Dow Corning Corp.

A. in a row
B. in person
C. in common
D. in a chain