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某企业本月销售货物5000元,并且该批货物所有权已转移给购货方,本月实际收到货款3000元,余款将于下月收到。该企业以权责发生制为基础确认收入和费用,企业应于本月确认的销售收入金额,不正确的是( )...
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某企业本月销售货物5000元并且该批货物所有权已转移给购货方本月实际收到货款3000元余款将于下月收
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某企业本月销售货物5000元并且该批货物所有权已转移给购货方本月实际收到货款3000元余款将于下月收
5000
3000
2000
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GPresidentArlinghasputhislong-awaitedeconomicrestructuringprogrambeforetheCongress.ItprovidesacoordinatedprogramofinvestmentcreditsresearchgrantseducationalreformsandtaxchangesdesignedtomakeAmericanindustrymorecompetitive.Thisisnecessarytoreversetheeconomicslideintounemploymentlackofgrowthandtradedeficitsthathaveplaguedtheeconomyforthepastsixyears.ThemostliberalwingofthePresident’spartyhascalledforstrongerandmoredirectaction.TheywantanincomespolicytocheckinflationwhileFederalfinancinghelpsrebuildindustrybehindawallofprotectivetariffs.TheRepublicanshoweverdecryeventhemodestgraduatedtaxincreasesinthePresident’sprogram.TheyWanttaxcutsandamoreopenmarket.TheysayifFederalmoneyhastobeinjectedintotheeconomyletitthroughdefencespending.Boththesealternativesignoretheuniquenatureoftheeconomicproblembeforeus.Itisnotsimplyamatterofmarketsorfinancing.Thenewtechnologyallowsvastlyincreasedproductionforthoseabletomasterit.Butitalsothreatensthosewhofailtoadoptitwithpermanentsecond-classcitizenshipintheworldeconomy.Ifanindustrycannotleveritselfuptotheleadingstageoftechnologicaladvancesthenitwillnotbeabletocompeteeffectively.Ifitcannotdothisnoamountofgovernmentprotectionismoraccesstoforeignmarketscankeepitprofitableforlong.Withouttheprofitsandexperienceoftechnologicalexcellencetoreinvestthatindustrycanonlyfallstillfurtherbehinditsforeigncompetitors.SothecruxisthetechnologyandthatiswherethePresident’sprogramfocused.Thedangerisnotthataplanwillnotbepasseditisthattheideologuesofrightandleftwilldistortthebillwithamendmentsthatwillbluritsfocusontechnology.Theeconomicrestructuringplanshouldbepassedintact.Ifwefailtorestructureoureconomynowwemaynotgetasecondchance.Whatistheeditor’sattitude
HTheNorwegianGovernmentisdoingitsbesttokeeptheoilindustryundercontrol.Anewlawlimitsexplorationtoanareasouthofthesouthernendofthelongcoastline;productionlimitshavebeenlaiddownthoughthesehavealreadybeenraised;andoilcompanieshavenotbeenallowedtoemploymorethanalimitednumberofforeignworkers.ButtheoilindustryhasawayofgettingoversuchproblemsandfewpeoplebelievethattheGovernmentwillbeabletoholdthingsbackforlong.AsaNorwegianpoliticiansaidlastweek:Wewillsoonbechangedbeyondallrecognition.EversincethewartheGovernmenthasbeencarryingoutaprogrammeofdevelopmentintheareanorthoftheArcticCircle.Duringthepastfewyearsthisprogrammehashadagreatdealofsuccess:Tromsohasbeenbuiltupintoalocalcapitalwithauniversityalargehospitalandahealthyindustry.Buttheoilindustryhasalreadystartedtodrawpeoplefromthesouthandwithinafewyearsthewholenorthernpolicycouldbeinruins.Theeffectsoftheoilindustrywouldnotbelimitedtothenorthhowever.Withnearly100percentemploymenteveryonecanseeasituationdevelopinginwhichtheserviceindustriesandthetouristindustrywilllosemoreoftheirworkerstotheoilindustry.Somesmallerindustriesmightevendisappearaltogetherwhenitbecomescheapertobuygoodsfromabroad.TherealargumentoveroilisitsthreattotheNorwegianwayoflife.FarmersandfishermendonotmakeupmostofthepopulationbuttheyareanimportantpartofitbecausetheNorwegiansseeinthemmanyofthequalitiesthattheyregardwithprideasessentiallyNorwegian.Anditisthefarmersandthefishermenwhoaremostcriticaloftheoilindustrybecauseofthedamagethatitmightcausetothecountrysideandtothesea.Inthesouthoneeffecttothedevelopmentoftheoilindustrymightbe______.
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