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宏远公司2009年6月初固定资产期初余额为4300000元，累计折旧期初余额为230000元(其中6月初生产车间计提的折旧额为62000元，管理部门计提的折旧额为15000元)，6月和7月发生经济业务如下： (1)6月3日，自行购建的生产设备达到预定可使用状态，并且办理了竣工结算手续，结转成本为150000元，按规定该设备年计提折旧额为30000元。 (2)6月15日，财务室购入一台税控设备，买价36000元，增值税税额6120元，用申请的银行汇票45000元支付货款，另外发生安装调试费3000元，其他支出1000元，签发转账支票支付。设备当月投入使用，每月计提折旧600元。 (3)6月30日，进行财产清查，盘亏生产设备一台，账面原值25000元，已提折旧15000元，该设备每月计提折旧600元，经批准予以转销确认为企业损失。 (4)7月8日，生产用一台设备达到使用年限，账面原值60000元，经批准作报废处理，该设备每月计提折旧1000元。 (5)7月30日，管理部门发现八成新账外设备一台，市场同类价格为20000元，经批准按盘盈设备处理，该设备每月计提折旧费550元。 [要求] 根据上述材料，回答下列问题：宏远公司7月30日发现管理部门账外设备一台，应编制的会计分录为( )。

Questions 18 to 20 are based on the monologue about pickpocketing. You now have 20 seconds to read Questions 18 to 20.Throughout history, people have been the victims of pickpockets. Today, pickpocketing is one of the most rapidly increasing crimes. Pickpockets are increasing in number and developing better methods to apply their skill. Approximately, one million Americans lose money to pickpockets every year, and no one is really safe from a skilled pickpocket. His victims, or "marks" as they are called, can be rich or poor, young or old.During the 18th century, pickpockets were hanged in England. Large crowds of people would gather to watch the hanging which was supposed to be a warning to other pickpockets. However, in time the practice was discontinued. The reason: while people were concentratively watching the hanging of a pickpocket other pickpockets skillfully stole the money of the spectators!Police offcials say that most efficient pickpockets come from South America. Many of these expert pickpockets are trained in special schools called" Jingle Bell School". A pickpocket graduates from a J. B. S. when he is able to steal a wallet from a dressed dummy (mannequin) that has bells inside its pockets.Even the most well-dressed, respectable person may be a pickpocket. Some of the favorite places of pickpockets are banks, airports, racetracks, supermarkets, elevators, and train and bus stations. Usually a pickpocket will work with another pickpocket as his partner. Another kind of pickpocket works outside or inside bars and specializes in stealing from persons who have had too much alcohol to drink. The pickpocket that specialized in stealing from women is called a "purse snatcher".To avoid being the victim of a pickpocket, it is important to be very cautious and alert when in the midst of large gatherings of people. Where is the least likely place for pickpocketing().

Questions 18 to 20 are based on the monologue about pickpocketing. You now have 20 seconds to read Questions 18 to 20.Throughout history, people have been the victims of pickpockets. Today, pickpocketing is one of the most rapidly increasing crimes. Pickpockets are increasing in number and developing better methods to apply their skill. Approximately, one million Americans lose money to pickpockets every year, and no one is really safe from a skilled pickpocket. His victims, or "marks" as they are called, can be rich or poor, young or old.During the 18th century, pickpockets were hanged in England. Large crowds of people would gather to watch the hanging which was supposed to be a warning to other pickpockets. However, in time the practice was discontinued. The reason: while people were concentratively watching the hanging of a pickpocket other pickpockets skillfully stole the money of the spectators!Police offcials say that most efficient pickpockets come from South America. Many of these expert pickpockets are trained in special schools called" Jingle Bell School". A pickpocket graduates from a J. B. S. when he is able to steal a wallet from a dressed dummy (mannequin) that has bells inside its pockets.Even the most well-dressed, respectable person may be a pickpocket. Some of the favorite places of pickpockets are banks, airports, racetracks, supermarkets, elevators, and train and bus stations. Usually a pickpocket will work with another pickpocket as his partner. Another kind of pickpocket works outside or inside bars and specializes in stealing from persons who have had too much alcohol to drink. The pickpocket that specialized in stealing from women is called a "purse snatcher".To avoid being the victim of a pickpocket, it is important to be very cautious and alert when in the midst of large gatherings of people. What was probably the reason for discontinuing to hang a pickpocket in the 18th century().

浦龙公司2010年1月31日简要资产负债表如下： (单位：元) 资产金额负债及所有者权益金额银行存款 80000 应付账款 10000 原材料 60000 应付票据 20000 固定资产 200000 实收资本 300000 资本公积 10000 合计 340000 合计 340000 2010年2月，浦龙公司发生下列经济业务： (1)以银行存款20000元购买生产用设备。 (2)将到期无力偿还的应付票据10000元转为应付账款。 (3)将资本公积6000元转增实收资本。 (4)购进生产用材料8000元，款项尚未支付。 [要求] 根据上述资料，回答下列问题(不考虑其他因素和各种税费)：关于浦龙公司2月份各账户的发生额合计，正确的有( )。

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Questions 14 to 17 are based on the radio news. You now have 15 seconds to read Questions 14 to 17.Good afternoon. This is Gene Edwards with the local news brought to you by Citizen’s Bank.In the headlines today: new traffic rates, a fire at a downtown restaurant, a welcome end to the city workers’ strike, and a final score on the Little league baseball championship.Remember that today new overtime parking rates went into effect all over the city. Tickets for parking overtime at a downtown center will now cost two dollars if paid within twenty four hours. The old rate was one dollar. The cost goes up from three dollars to five dollars if paid after the twenty-four-hour period.An early morning fire that started in the kitchen of the Chalet Restaurant, 1400 Market Street, caused extensive damage to the restaurant and to the adjoining Jones Jewelry Store. Both the restaurant and the jewelry store suffered smoke and water damage. Fire chief Bill Howard estimated the loss in excess of one hundred thousand dollars on the buildings alone. Owners had not estimated the loss of contents by news time. Roofs on several nearby buildings were ignited, but quickly extinguished. The cause of the fire is not known.Mayor Carl Rogers said that a tentative agreement had been reached last night with city workers, ending the strike which had disrupted city services since last Monday. Rogers said that Union Local one-fifty of City Employees had been granted a contract guaranteeing them a ten-cent-an-hour raise for this year and a twenty-five-cent-an-hour raise for next year. Members of the Union Local are expected to report back to their jobs tomorrow morning.Little League baseball Friday night had a decisive game between the Pirates and the Tigers. The Pirates lost to the Tigers by only one run. The final score on that game was sevensix. So the Tigers finally became the winner of the city championship. The Tigers’ James Johnson was the best catcher and the Pirates’ King Bush the best batter.You are listening to the Voice of Washington State. This is WXYW, the Pacific Ocean station. The news at noon has been brought to you by Citizen’s Bank. Who suffered a heavy loss from the fire().

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