题目内容
加利公司成立时注册资金100万元，由A投资者投资现金50万元，资金均已到位；B投资者投入机器设备30万元，增值税5.1万元，专利权一项18万元，B的投资得到了双方确认。加利公司经过3年后，其所有者权益总额为200万元，此时有丙企业愿意出资50万元，享有加利公司20%的权益，三方达成一致，款项存入银行。要求：编制加利公司成立时接受投资、接受丙企业追加投资的会计分录。
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C Given that many people’s moods (情绪)are regulated by the chemical action of chocolate, it was probably only a matter of time before somebody made the chocolate shop similar to a drugstore of Chinese medicine. Looking like a setting from the film Charlie& the Chocolate Factory, Singapore’s Chocolate Research Facility (CRF) has over 100 varieties of chocolates. its founder is Chris Lee who grew up at his parents’ comer store with one hand almost always in the jar of sweets. If the CRF seems to be a smart idea, that’s because Lee is not merely a seasoned salesperson but also head of a marketing department that has business relations with big names such as Levi’s and Sony. That idea surely results in the imagination at work when it comes to making different flavored(味道)chocolates. The CRF’s produce is "green". made within the country and divided into 10 lines, with the Alcohol Series being the most popular. The Exotic Series—with Sichuan pepper, red bean (豆).cheese and other flavors—also does well and is fun to taste. And for chocolate snobs，who think that they have a better knowledge of chocolate than others, the Connoisseur Series uses cocoa beans from Togo, Cuba, Venezuela , and Ghana, among others. Why is Chris Lee able to develop his idea of the CRF（）.
Michael Greenberg is a very popular New Yorker. He is not famous in sports or the arts, But people in the streets 16 him, especially those who are 17 . For those people, he is "Gloves" Greenberg. How did he get that 18 He looks like any other businessman, wearing a suit and carrying a briefcase (公文箱). But he’s 19 . His briefcase always has some gloves。 In winter, Mr.Greenberg does not 20 like other New Yorkers, who look at the sidewalk and 21 the street. He looks around at 22 .He stops when he 23 someone with no gloves. He gives them a pair and then he 24 ,looking for more people with cold 25 . On winter days, Mr.Greenberg 26 gloves. During the rest of the year, he 27 gloves. People who have heard about him 28 him gloves, and he has many in his apartment. Mr. Greenberg 29 doing this 21 years ago. Now, many poor New Yorkers know him and____30____his behavior. But people who don’t know him are sometimes 31 him. They don’t realize that he just wants to make them 32 . It runs in the 33 .Michael’s father always helped the poor as he believed it made everyone happier. Michael Greenberg feels the 34 .A pair of gloves may be a 35 thing, but it can make a big difference in winter. （30）应选入（）
I was glad to meet Jenny again,（） I didn’t want to spend all day with her.
In a telephone survey of more than 2,000 adults, 21% said they believed the sun revolved (旋转) around the earth. An (1)7% did not know which revolved around (2) I have no doubt that (3) all of these people were (4) in school that the earth revolves around the sun; (5) may even have written it (6)a teat. But they never (7) their incorrect mental models of planetary (行星的) (8) because their everyday observations didn’t support (9) their teachers told them: people see the sun "moving (10) the sky as momin8 turns to night, and the earth seems stationary (静止的) (11) that is happening.Students can leant the right answers (12) heart in class, and yet never combined them (13) their working models of the world. The objectively correct answer the professor accepts and the (14) personal understanding of the world can (15) side by side, each unaffected by the other.Outside of class, the student continues to use the (16) model because it has always worked well (17) that circumstance. Unless professors address (18) errors in students’ personal models of the world, students are not (19) to replace them with the (20) one. 16（）
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