In March, beekeepers prepare for migration at night when the hives are ______ and the bees
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我省某企业系增值税一般纳税人,适用的增值税税率为17%,2008年7月份有关资料如下:
①该企业生产A、B两种产品,根据月末编制的“发料凭证汇总表”,当月生产车间共领用甲材料180000元(其中,用于A产品生产120000元,用于B产品生产60000元),车间管理部门领用甲材料4000元,行政管理部门领用甲材料1000元。
②根据月末编制的“工资结算汇总表”,本月应付生产工人薪酬(含福利费,下同)为92000元(其中,生产A产品的工人薪酬54000元,生产B产品的工人薪酬38000元),应付车间管理人员薪酬为20000元,应付行政管理人员薪酬为32000元。
③本月计提固定资产折旧3800元,其中,生产车间固定资产折旧3000元,行政管理部门固定资产折旧800元。
④本月以银行存款支付其他制造费用5000元。
要求:(1)根据以上业务编制有关会计分录。(8分)
(2)本月制造费用合计是多少。(2分)
&8226;Write a 120-140-word reply to the buyer using the letter and your notes.
&8226;Do not include your address.
Dear Sophia.
It was good to see you again last week and we are delighted that your silk blouse will be included in our winter catalog. —We are delighted, too.
As promised, listed below are the points agreed at the meeting:
1. The contract is for the Ella range of silk blouses in three colors. —in six colors, which three colors do they want?
2. You will grant us exclusive import rights for the blouses in the UK.
3. The quantity will be 5.000 pieces, with a further option of 3,000. —We agreed 4.000?
4. The price per piece will be $5.65 for the first 5,000. You will confirm the price for the optional 3,000 pieces, —$5.25 for the optional pieces
5. Payment will be made by letter of credit.
6. The initial order will be ready by August 1st. 20--. —15th at the earliest
I trust you will find this in order. I look forward to your written confirmation in due course.
Best regards.
Stephanie Ho
Chief Purchaser
The government should control the amount of violence in films and on television in order to decrease the violent crimes in society. To what extent do you agree or disagree with this issue? Write an essay of about 400 words on the following topic:
The Significance of Control over Film Violence
In the first part of your essay you should state clearly your main argument, and in the second part you should support your argument with appropriate details. In the last part you should bring what you have written to a natural conclusion or make a summary.
Marks will be awarded for content, organization , grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
Write your essay on ANSWER SHEET FOUR.
已知某玻璃厂每年发放工资额为100万元,工厂每年给工人人身保险投保费20万元,工人A一年收入5万元,人身保险投保费为1000元,问该厂对人身保险的总投保率是多少?