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福利部门领用材料，借记( )，贷记“原材料”和“应交税费——应交增值税(进项税额转出)”。
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企业基建工程领用材料按实际成本原材料按不予抵扣的增值税额应交税费一应交增值税进项税额转出按实际成本加
贷记、借记、借记
借记、贷记、贷记
借记、借记、贷记
贷记、贷记、借记
企业基建工程领用材料按实际成本原材料按不予抵扣的增值税额应交税费—应交增值税进项税额转出按实际成本加
贷记、借记、借记
借记、贷记、贷记
借记、借记、贷记
贷记、贷记、借记
企业基建工程领用材料按实际成本原材料按不予抵扣的增值税额应交税费——应交增值税进项税额转出按实际成本
贷记借记借记
借记贷记贷记
借记借记贷记
贷记贷记借记
福利部门领用材料借记科目贷记原材料和应交税费--应交增值税进项税额转出科目
生产成本
销售费用
管理费用
应付职工薪酬
企业基建工程领用材料按实际成本原材料账户按不予抵扣的增值税额应交税费——应交增值税进项税额转出账户按
贷记 借记 借记
借记 贷记 贷记
借记 借记 贷记
贷记 贷记 借记
A企业所属的职工医院维修领用原材料5000元其购入时支付的增值税为850元下列说法中正确的是
借记“应付职工薪酬——职工福利”5850元
借记“应付职工薪酬——职工福利”5000元
贷记“原材料”5000元
贷记“应交税费——应交增值税(进项税额转出)”850元
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Whenyouthinkofthetremendoustechnologicalprogresswehavemadeit’samazinghowlittlewehavedevelopedinotherrespects.WemayspeakcontemptuouslyofthepooroldRomansbecausetheyrelishedtheorgiesofslaughterthatwentonintheirarenas.Wemaydespisethembecausetheymistookthesegoings-onforentertainment.Wemayforgivethemcondescendinglybecausetheylived2000yearsagoandobviouslyknewnobetter.Butareourfeelingsofsuperiorityreallyjustified.AreweanylessbloodthirstyWhydoboxingmatchesforinstanceattractsuchuniversalinterestDon’tthespectatorswhoattendthemhopetheywillseesomeviolenceHumanbeingsremainasbloodthirstyasevertheywere.TheonlydifferencebetweenourselvesandtheRomansisthatwhiletheywerehonestenoughtoadmitthattheyenjoyedwatchinghungrylionstearingpeopleapartandeatingthemalivewefindallsortsofsophisticatedargumentstodefendsportswhichshouldhavebeenbannedlongago;sportswhicharequiteasbarbarousassaypublichangingsorbearbaiting.Itisreallyincrediblethatinthisdayandageweshouldstillallowhuntingorbull-fightingthatweshouldbepreparedtositbackandwatchtwomenbattereachothertopulpinaboxingringthatweshouldberelativelyunmovedbythesightofoneoranumberofracingcarscrashingandburstingintoflames.Letusnotdeceiveourselves.Anytalkofthesportingspiritissheerhypocrisy.Peopletakepartinviolentsportsbecauseofthehighrewardstheybring.Spectatorsarewillingtopayvastsumsofmoneytoseeviolence.Aworldheavy-weightchampionshipmatchforinstanceisfront-pagenews.Millionsofpeoplearedisappointedifabigfightisoverintworoundsinsteadoffifteen.Theyfeeldisappointmentbecausetheyhavebeendeprivedoftheexquisitepleasureofwitnessingprolongedtortureandviolence.WhyshouldwebanviolentsportsifpeopleenjoythemsomuchYoumaywellask.Theanswerissimpletheyareuncivilized.Forcenturiesmanhasbeentryingtoimprovehimselfspirituallyandemotionally—admittedlywithlittlesuccess.Butatleastwenolongertoleratethesightofmadmenbeingcoopedupincagesorpublicfloggingsofanyofthecountlessotherbarbaricpracticeswhichwerecommoninthepast.Prisonsarenolongerthegrimforbiddingplacestheyusedtobe.Socialwelfaresystemsareinoperationinmanypartsoftheworld.Bigeffortsarebeingmadetodistributewealthfairly.Thesechangeshavecomeaboutnotbecausehumanbeingshavesuddenlyandunaccountablyimprovedbutbecausepositivestepsweretakentochangethelaw.Thelawisthebiggestinstrumentofsocialchangethatwehaveanditmayexertgreatcivilizinginfluence.Ifwebanneddangerousandviolentsportswewouldbemovingonestepfurthertoimprovingmankind.Wewouldrecognizethatviolenceisdegradingandunworthyofhumanbeings.Itcanbeinferredfromthepassagethattheauthor’sopinionofnowadays’humanbeingsis______.
Fromthehealthpointofviewwearelivinginamarvelousage.Weareimmunizedfrombirthagainstmanyofthemostdangerousdiseases.Alargenumberofoncefatalillnessescannowbecuredbymoderndrugsandsurgery.Itisalmostcertainthatonedayremedieswillbefoundforthemoststubbornremainingdiseases.Theexpectationoflifehasincreasedenormously.Butthoughthepossibilityoflivingalongandhappylifeisgreaterthaneverbeforeeverydaywewitnesstheincredibleslaughterofmenwomenandchildrenontheroads.Manversusthemotorcar!Itisanever-endingbattlewhichmanislosing.Thousandsofpeopleovertheworldarekilledorhorriblykilledeachyearandwearequietlysittingbackandlettingithappen.Ithasbeenrightlysaidthatwhenamanissittingbehindasteeringwheelhiscarbecomestheextensionofhispersonality.Thereisnodoubtthatthemotorcaroftenbringsoutaman’sveryworstqualities.Peoplewhoarenormallyquietandpleasantmaybecomeunrecognizablewhentheyarebehindasteering-wheel.Theysweartheyareill-manneredandaggressivewillfulastwo-year-oldsandutterlyselfish.Alltheirhiddenfrustrationsdisappointmentsandjealousiesseemtobebroughttothesurfacebytheactofdriving.Thesurprisingthingisthatsocietysmilessobenignlyonthemotoristandseemstocondonehisbehaviour.Everythingisdoneforhisconvenience.Citiesareallowedtobecomealmostuninhabitablebecauseofheavytraffic;townsaremadeuglybyhugecarparks;thecountrysideisdesecratedbyroadnetworks;andthemassannualslaughterbecomesnothingmorethanastatistictobeconvenientlyforgotten.Itishightimeaworldcodewerecreatedtoreducethissenselesswasteofhumanlife.Withregardtodrivingthelawsofsomecountriesarenotoriouslylaxandeventhestrictestarenotstrictenough.Acodewhichwasuniversallyacceptedcouldonlyhaveadramaticallybeneficialeffectontheaccidentrate.Hereareafewexamplesofsomeofthethingsthatmightbedone.Thedrivingtestshouldbestandardizedandmadefarmoredifficultthanitis;allthedriversshouldbemadetotakeatesteverythreeyearsorso;theageatwhichyoungpeopleareallowedtodriveanyvehicleshouldberaisedtoatleast21;allvehiclesshouldbeputthroughstringentannualtestsforsafety.Eventhesmallestamountofalcoholinthebloodcanimpairaperson’sdrivingability.Presentdrinkinganddrivinglawswheretheyexistshouldbemademuchstricter.Maximumandminimumspeedlimitsshouldbeimposedonallroads.GovernmentsshouldlaydownsafetyspecificationsformanufacturersashasbeendoneintheUSA.Alladvertisingstressingpowerandperformanceshouldbebanned.Thesemeasuresmaysoundinordinatelyharsh.Butsurelynothingshouldbeconsideredassevereifitresultsinreducingtheannualtollofhumanlife.Afteralltheworldisforhumanbeingsnotmotorcars.Theattitudeoftheauthoris______.
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Howshouldoneinvestasumofmoneyintheseclaysofinflation通货膨胀Leftinabankitwillhardlykeepitsvaluehoweverhightheinterestrateis.OnlyabravemanoraveryrichonedarestobuyandsellontheStockMarket.Todayitseemsthatoneofthebestwaystoprotectyoursavingsandevenincreaseyourwealthistobuybeautifulobjectsfromthepast.HereIamgoingtooffersomeadviceoncollectingantiqueclockswhichIpersonallyconsiderareamongthemostinterestingofantiques.Isometimeswonderwhatabeingfromanotherplanetmightreportbackaboutourwayoflife.TheplanetEarthisruledbyamysteriouscreaturethatsitsorstandsinaroomandmakesastrangetickingsound.Ithasafacewithtwelveblackmarksandtwohands.Mencandonothingwithoutitspermissionanditfastensitsyoungroundpeople’swristssothateverywheremengotheyarestillunderitscontrol.ThiscreatureistherealmasterofEarthandmenareitsslaves.Whetherornotweareslavesoftimetodaydependsonourcultureandpersonalitybutitisbelievedthatmanyyearsagokingskeptspecialslavestotellthetime.Certainmenwereverycleveratmeasuringthetimeofdayaccordingtothebeatingoftheirownhearts.Theyweremadetostandinafixedplaceandeveryhourorsowouldshoutthetime.Soitseemsthatthefirstclockswerehumanbeings.Howevermenquicklyfoundmoreconvenientandreliablewaysoftellingthetime.Theylearnedtousetheshadowscastbythesun.Theymarkedthehoursoncandlesusedsandinhour-glassesandinventedwater-clocks.Indeedanyseriousstudentofantiquesshouldspendasmuchtimeaspossiblevisitingpalacesstatelyhomesandmuseumstoseesomeofthefinestexamplesofclocksfromthepast.Antiqueclockscouldbeveryexpensivebutoneofthejoysofcollectingclocksisthatitisstillpossibletofindquitecheaponesforyourownhome.AfterallifyouaregoingtoberuledbythetimewhynotinvestinairantiqueclockandperhapsmakeafutureprofitTheunderlinedphrasestatelyhomesinParagraph4means______.
Whenyouthinkofthetremendoustechnologicalprogresswehavemadeit’samazinghowlittlewehavedevelopedinotherrespects.WemayspeakcontemptuouslyofthepooroldRomansbecausetheyrelishedtheorgiesofslaughterthatwentonintheirarenas.Wemaydespisethembecausetheymistookthesegoings-onforentertainment.Wemayforgivethemcondescendinglybecausetheylived2000yearsagoandobviouslyknewnobetter.Butareourfeelingsofsuperiorityreallyjustified.AreweanylessbloodthirstyWhydoboxingmatchesforinstanceattractsuchuniversalinterestDon’tthespectatorswhoattendthemhopetheywillseesomeviolenceHumanbeingsremainasbloodthirstyasevertheywere.TheonlydifferencebetweenourselvesandtheRomansisthatwhiletheywerehonestenoughtoadmitthattheyenjoyedwatchinghungrylionstearingpeopleapartandeatingthemalivewefindallsortsofsophisticatedargumentstodefendsportswhichshouldhavebeenbannedlongago;sportswhicharequiteasbarbarousassaypublichangingsorbearbaiting.Itisreallyincrediblethatinthisdayandageweshouldstillallowhuntingorbull-fightingthatweshouldbepreparedtositbackandwatchtwomenbattereachothertopulpinaboxingringthatweshouldberelativelyunmovedbythesightofoneoranumberofracingcarscrashingandburstingintoflames.Letusnotdeceiveourselves.Anytalkofthesportingspiritissheerhypocrisy.Peopletakepartinviolentsportsbecauseofthehighrewardstheybring.Spectatorsarewillingtopayvastsumsofmoneytoseeviolence.Aworldheavy-weightchampionshipmatchforinstanceisfront-pagenews.Millionsofpeoplearedisappointedifabigfightisoverintworoundsinsteadoffifteen.Theyfeeldisappointmentbecausetheyhavebeendeprivedoftheexquisitepleasureofwitnessingprolongedtortureandviolence.WhyshouldwebanviolentsportsifpeopleenjoythemsomuchYoumaywellask.Theanswerissimpletheyareuncivilized.Forcenturiesmanhasbeentryingtoimprovehimselfspirituallyandemotionally—admittedlywithlittlesuccess.Butatleastwenolongertoleratethesightofmadmenbeingcoopedupincagesorpublicfloggingsofanyofthecountlessotherbarbaricpracticeswhichwerecommoninthepast.Prisonsarenolongerthegrimforbiddingplacestheyusedtobe.Socialwelfaresystemsareinoperationinmanypartsoftheworld.Bigeffortsarebeingmadetodistributewealthfairly.Thesechangeshavecomeaboutnotbecausehumanbeingshavesuddenlyandunaccountablyimprovedbutbecausepositivestepsweretakentochangethelaw.Thelawisthebiggestinstrumentofsocialchangethatwehaveanditmayexertgreatcivilizinginfluence.Ifwebanneddangerousandviolentsportswewouldbemovingonestepfurthertoimprovingmankind.Wewouldrecognizethatviolenceisdegradingandunworthyofhumanbeings.Themainideaofthispassageis______.
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Whenyouthinkofthetremendoustechnologicalprogresswehavemadeit’samazinghowlittlewehavedevelopedinotherrespects.WemayspeakcontemptuouslyofthepooroldRomansbecausetheyrelishedtheorgiesofslaughterthatwentonintheirarenas.Wemaydespisethembecausetheymistookthesegoings-onforentertainment.Wemayforgivethemcondescendinglybecausetheylived2000yearsagoandobviouslyknewnobetter.Butareourfeelingsofsuperiorityreallyjustified.AreweanylessbloodthirstyWhydoboxingmatchesforinstanceattractsuchuniversalinterestDon’tthespectatorswhoattendthemhopetheywillseesomeviolenceHumanbeingsremainasbloodthirstyasevertheywere.TheonlydifferencebetweenourselvesandtheRomansisthatwhiletheywerehonestenoughtoadmitthattheyenjoyedwatchinghungrylionstearingpeopleapartandeatingthemalivewefindallsortsofsophisticatedargumentstodefendsportswhichshouldhavebeenbannedlongago;sportswhicharequiteasbarbarousassaypublichangingsorbearbaiting.Itisreallyincrediblethatinthisdayandageweshouldstillallowhuntingorbull-fightingthatweshouldbepreparedtositbackandwatchtwomenbattereachothertopulpinaboxingringthatweshouldberelativelyunmovedbythesightofoneoranumberofracingcarscrashingandburstingintoflames.Letusnotdeceiveourselves.Anytalkofthesportingspiritissheerhypocrisy.Peopletakepartinviolentsportsbecauseofthehighrewardstheybring.Spectatorsarewillingtopayvastsumsofmoneytoseeviolence.Aworldheavy-weightchampionshipmatchforinstanceisfront-pagenews.Millionsofpeoplearedisappointedifabigfightisoverintworoundsinsteadoffifteen.Theyfeeldisappointmentbecausetheyhavebeendeprivedoftheexquisitepleasureofwitnessingprolongedtortureandviolence.WhyshouldwebanviolentsportsifpeopleenjoythemsomuchYoumaywellask.Theanswerissimpletheyareuncivilized.Forcenturiesmanhasbeentryingtoimprovehimselfspirituallyandemotionally—admittedlywithlittlesuccess.Butatleastwenolongertoleratethesightofmadmenbeingcoopedupincagesorpublicfloggingsofanyofthecountlessotherbarbaricpracticeswhichwerecommoninthepast.Prisonsarenolongerthegrimforbiddingplacestheyusedtobe.Socialwelfaresystemsareinoperationinmanypartsoftheworld.Bigeffortsarebeingmadetodistributewealthfairly.Thesechangeshavecomeaboutnotbecausehumanbeingshavesuddenlyandunaccountablyimprovedbutbecausepositivestepsweretakentochangethelaw.Thelawisthebiggestinstrumentofsocialchangethatwehaveanditmayexertgreatcivilizinginfluence.Ifwebanneddangerousandviolentsportswewouldbemovingonestepfurthertoimprovingmankind.Wewouldrecognizethatviolenceisdegradingandunworthyofhumanbeings.Howmanydangeroussportsdoestheauthormentioninthispassage
Iftherewerenohungryproblemthepeopleoftheworld______amuchhappiertimeintheirdailylife.
Ithinkit’sthedriverratherthanthepassengerswho______fortheaccident.
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