题目内容
A企业应收B企业账款50万元,B企业因财务困难不能偿还,经协商A企业同意B企业用现金10万元和一台设备抵偿全部账款,B企业设备原值50万元,已提折旧5万元,A企业为此项应收账款提取了2万元的坏账准备。A企业另用银行存款支付途中设备运杂费等支出1万元。A企业接受的设备的入账价值为()万元。
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光华公司采用递延法进行所得税会计处理,所得税税率为33%。该企业2000年度利润总额为280000元,发生的应纳税时间性差异为25000元。经计算,该企业2000年度应交所得税为84150元,因发生时间性差异而产生的递延税款借项为9000元。则该企业2000年度的所得税费用为()元。
资产负债表日的调整事项是指()。
对于当期应予以资本化的借款费用,应当反映在()科目中。
Franklin's life is full of charming (有趣的) stories which all young men should know--how he peddled(叫卖) ballads in Boston, and stood, the guest of kings, in Europe; how he worked his pas sage as a stowaway to Philadelphia, and rode in the queen's own litter in France; how he walked the streets of Philadelphia, homeless and unknown, with three penny rolls for his breakfast, and dined at the tables of princess, and received his friends in a palace; how he raised a kite from a cow shed, and was showered with all the high degrees the colleges of the world could give, how he was duped by a false friend as a boy, and became the friend of all humanity as a man; how he was made Major Gen eral Franklin, only to resign because; as he said, he was no soldier, and yet helped to organize the army that stood before the trained troops of England and Germany.
This poor Boston boy, with scarcely a day's schooling, became master of six languages and never stopped studying; this neglected apprentice tamed the lightening, made his name famous, received degrees and diplomas from colleges in both hemispheres, and became forever remembered as "Doctor Franklin" ,philosopher ,patriot ,scientist ,philanthropist(慈善家) and statesman.
Self-made, self-taught, self-reared ,the candle maker's son gave light to all the world; the street ballad seller set all men singing of liberty; the runaway apprentice became the most sought-after man of two continents, and brought his native land to praise and honour him.
He built America--for what our Republic today is largely due to the prudence, the forethought, the statesmanship, the enterprise, the wisdom, and the ability of Benjamin Franklin. He belongs to the world, but especially does he belong to America. As the nations honoured him while living, so the Re public glorifies him when dead, and has enshrined him in the choicest of its niches--the one he regarded as the loftiest--the hearts of the common people, from whom he had sprung and in their hearts Franklin will live forever.
Which of the following is not mentioned in the first paragraph？
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