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下列经济业务中，引起负债减少，同时所有者权益增加的是（ ）。
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下列有关会计科目的阐述中，错误的是（ ）。
甲公司期末进行财产清查时，发现如下情况：①现金盘盈8500元，原因待查。②将查明现金盘盈属于多收乙公司的货款，报经有关部门批准将给予退回。③原材料盘亏3100元，原因待查。④经查明，原材料盘亏属于正常损失，报经有关部门批准后进行会计处理。⑤盘盈一台未入账的设备，该设备市场价格为65000元，估计的新旧程度为9成新。 资料⑤中作为前期会计差错计入“以前年度损益调整”账户的金额为（ ）元。
已知“预付账款”账户本期借方发生额为5400元，贷方发生额为3000元。期末借方余额8000元，则期初余额为（ ）元。
How does food affect mood and mind The answer may lie in the chemistry of the brain and nervous system. Molecules calledneurotransmitters(神经传递素) are chemical messengers. They carry a nerve impulse across the gap between nerve cells. The release of neurotransmitter molecules from one neuron and their attachment to receptor sites on another keep a nerve impulse moving.Nerve impulses carry messages from the environment to the brain, for example, the pain you feel when youstub(踢碰) your toe. They also carry messages in the other direction, from the brain to the muscles. That"s why you back away from the obstacle that initiated the pain signal and exclaim, "Ouch!""Many neurotransmitters are built from the foods we eat," says neuroscientist Eric Chudler of the University of Washington. Too little or too much of a particular nutrient in the diet can affect their production, Chudler says. For example, tryptophan from foods such as yogurt, milk, bananas, and eggs is required for the production of the neurotransmitter serotonin. Phenylalanine from beets, almonds, eggs, meat, and grains goes into making the neurotransmitter dopamine.Dozens of neurotransmitters are known; hundreds may exist. Their effects depend on their amounts and where they work in the brain. The neurotransmitter serotonin, for example, is thought to produce feelings of calmness, relaxation, and contentment. Drugs that prevent it from being taken again (into the neuron that released it) are prescribed to treat depression. In at least some healthy, nondepressed people, carbohydrate foods seem to enhance serotonin production and produce similar effects. "It is the balance between different neurotransmitters that helps regulate mood," Chudler says.Proper nutrition may also enhance brainpower. Choline is a substance similar to the B vitamins. It"s found in egg yolks, whole wheat, peanuts, milk, green peas, liver, beans, seafood, and soybeans. The brain uses it to make the neurotransmitter acetylcholine. To test the effects of choline on memory and learning, researchers at the Massachusetts Institute of Technology gave memory tests to college students before increasing the amount of choline in their subjects" diets. Later, they retested. On the average, memories were better, and the students learned a list of unrelated words more easily.
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