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(1)甲企业2013年1月5日销售货物一批，价款10000元，增值税税率17%，收到购买单位支票一张，收讫后存入银行，会计人员根据审核无误的原始凭证填制银行存款收款凭证。 收款凭证借方科目：银行存款 2013年1月5日 收字第1号摘要贷方科目金额记账销售甲产品一级科目二级或明细科目主营业务收入甲产品① 应交税费应交增值税② 合计③ 会计主管 记账 稽核 填制 出纳 交款人 (2)甲企业2013年1月12日购入A材料一批，买价6000元，增值税税率17%，开出支票一张支付购货款，会计人员根据审核无误的原始凭证填制银行存款付款凭证。 付款凭证贷方科目：银行存款 2013年1月12日 付字第1号摘要借方科目金额记账购买材料一级科目二级或明细科目材料采购A材料④ 应交税费应交增值税⑤ 合计7020 会计主管 记账 稽核 填制 出纳 交款人 上述资料中①处的金额应为______元
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宏图企业为增值税一般纳税企业，主要生产和销售甲产品，适用增值税税率17%，所得税税率25%，不考虑其他相关税费，该公司2012年发生以下经济业务： (1)销售甲产品一批，该产品的成本为16万元，销售价格40万元，专用发票注明增值税6.8万元，产品已经发出，提货单已交给购买方。货款、增值税税率尚未收到。 (2)当年分配并发放职工工资40万元，其中该生产工人工资24万元，车间管理人员工资8万元，企业管理人员工资8万元。 (3)本年出租一台设备，取得租金收入8万元。 (4)本年度计提固定资产折旧8万元，其中计入制造费用的固定资产折旧5万元，计入管理费用的折旧2万元，出租设备的折旧为1万元。 (5)用银行存款支付营业费用1万元。 (6)在本年末的财产清查中发现无法支付的应付款项2万元，经批准转作营业外收入。 以下费用，应计入期间费用的有______。
CDS是银行业______而创造的金融创新工具。
出纳人员不得兼任稽核、会计档案保管和收入、支出、费用等账目登记工作。
When I decided to quit my full time employment it never occurred to me that I might become a part of a new international trend.A lateral movethat hurt my pride and blocked my professional progress prompted me to abandon my relatively high profile career although, in the manner of a disgraced government minister, I covered my exit by claiming "I wanted to spend more time with my family". Curiously, some two-and-a-half years and two novels later, my experiment in what the Americans term "downshifting" has turned my tired excuse into an absolute reality, I have been transformed from a passionate advocate of the philosophy of "having it all" preached by Linda Kelsey for the past seven years in the page of She magazine, into a woman who is happy to settle for a bit of everything. I have discovered, as perhaps Kelsey will after her much-publicized resignation from the editorship of She after a build up of stress, that abandoning the doctrine of "juggling your life" and making the alternative move into "downshifting" brings with it far greater rewards than financial success and social status. Nothing could persuade me to return to the kind of life Kelsey used to advocate and I once enjoyed: 12 hour working days, pressured deadlines, the fearful strain of office politics and the limitations of being a parent on "duality time". In America, the move away from juggling to a simpler, less materialistic lifestyle is a well-established trend. Downshifting — also known in America as "voluntary simplicity" — has, ironically, even bred a new area of what might be termed anticonsumerism. There are a number of best-selling downshifting self-help books for people who want to simplify their lives. There are newsletters, such as The Tightwad Gazette, that give hundreds of thousands of Americans useful tips on anything from recycling their ding-film to making their own soap. There are even support groups for those who want to achieve the mid-1990s equivalent of dropping out. While in America the trend started as a reaction to the economic decline — after the mass redundancies caused by downsizing in the late-1980s—and is still linked to the politics of thrift, in Britain, at least among the middle-class down-shifters of my acquaintance, we have different reasons for seeking to simplify our lives. For the women of my generation who were urged to keep juggling through the 1980s, downshifting in the mid-1990s is not so much a search for the mythical good life — growing your own organic vegetables, and risking turning into one — as a personal recognition of your limitations. "A lateral move" in paragraph 1 means______.
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