甲企业为增值税兰般纳税人。2009年3月企业有关业务资料如下: (1)3月2日向乙公司赊销商品,开出的增值税专用发票注明:不含税售价150000元,增值税25500元。商品的成本为112000元。为及早收回货款,甲公司和乙公司约定的现金折,扣条件为:2/10,1/20,n/30。 (2)3月11日向丙公司赊销商品。售出商品的不含税售价为70000元,增值税11900元。该批商品的成本为54000元。由于不符合收入确认条件,甲企业虽已向丙公司发出商品,但未开出增值税专用发票。 (3)3月18日收到乙公司支付的上述货款。假定计算现金折扣时不考虑增值税因素。 (4)3月25日,售出商品因存在质量问题被乙公司退回,甲公司当日支付有关退货款,并将商品运回验收入库。 [要求]编制甲企业2009年3月以上业务的会计分录。
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企业租入固定资产的改良支出,应记入“营业外支出”科目。( )
A. 对
B. 错
缓释载体材料()。
A. 提高难溶性药物的溶出度
B. 可与药物形成固态溶液
C. 可使药物呈无定形
D. 网状骨架结构
E. 肠溶性载体(脂质类载体)
不溶性骨架片的材料()
A. PVA
B. HPMC
C. 蜡类
D. 醋酸纤维素
E. 聚乙烯
Passage TwoQuestions 57 to 61 are based on the following passage. After the year 1958. a more modern Supreme Court agreed with Justice Helen. In a historic decision in 1954 it held that laws that forcing black students lo go to racially segregated schools violated the US Constitution because such schools could never be equal. The opinion of the Court was that "to separate (black school children) from others solely because of their race generates a feeling of inferiority--that may affect their hearts and minds in a way unlikely over to be undone". The Supreme Court’s decision in 1954 led to changes which brought an end to the system of segregated public education in the southern state. However, problems in race relations continued to trouble the public schools, even though schools were legally desegregated throughout the country. Black Americans were still mainly in the lowest income and occupational groups and frequently lived in slums in the nation’s largest cities. The public schools in these areas were composed predominantly or entirely of black students and often shared the neighborhood problem of high crime rates and other forms of social disorder. The schools in the black slums were clearly unequal to those in the predominantly white, middleclass neighborhoods. The problem of schools where racial separation results from the makeup of neighborhoods rather than from laws requiring segregation exists in all parts of the United States, not just in the South. Numerous efforts to solve this problem have not succeeded very well. The most controversial method used to deal with unequal neighborhood schools was the busing of school children from their home neighborhoods to schools in more distant neighborhoods in order to achieve a greater mixture of black and white children in all schools. Black children from poor or slum neighborhoods were bused to school in predominantly white middleclass neighborhoods, and students living in the middle-class neighborhoods were bused into the poorer black neighborhood schools. A new question dealing with racial equality in education was brought to the Supreme Court in the late 1970s. The question dealt with the admission policies of professional schools such as medical and law schools, which arc attached to many of the nation’s colleges and universities. Some of these schools have attempted to do more than treat all applicants equally. Many have tried in recent years to make up for past discrimination against blacks and other minorities by setting aside a certain number of places specifically for applicants from these groups, this practice came to be described as setting minority quotas, lowering somewhat the academic standards for admission for a limited number oF minority applicants. In the United States, the black were ______.
A. of the lowest social status and suffered from poverty in the late 1960s
B. mostly living in slums where they were haunted by criminals in the late 1960s
C. living a quiet and peaceful life in large cities in the late 1960s
D. enjoying equality with the white people in the late 1960s