宗教家是把人变成神,《西游记》发生了一个逆向性的转化,就是将神佛从天上拉回人间来,还给他们世俗人的性情品格。()
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为提高工作效率,要你组织办公自动化培训班,你怎么组织?
Last year French drivers killed【1】than 5,000 people on the roads for the first time in decades. Credit goes largely【2】the 1,000 automated radar cameras planted on the nation's highways since 2003, which experts reckon【3】3,000 lives last year. Success of course breeds success: the government plants to install 500【4】radar devices this year.
So it goes with surveillance these days. Europeans used to look at the security cameras posted in British cities, subways and buses【5】the seeds of an Orwellian world that was largely unacceptable in Continental Europe. But last year's London bombing, in which video cameras【6】a key role in identifying the perpetrators, have helped spur a sea change. A month【7】the London attacks, half of Germans supported EU-wide plans to require Internet providers and telecoms to store all e-mail, internet and phone data for "anti-terror"【8】. In a British poll, 73 percent of respondents said they were【9】to give up some civil liberty to improve【10】.
(1)
乙股份有限公司(简称乙公司)为增值税一般纳税人,适用的增值税税率为17%。该公司在2010年1月至4月以自营方式建造一条生产线。有关资料如下:
(1)购入一批工程物资,收到的增值税专用发票上注明的价款为200万元.增值税额为34万元,款项已通过银行转账支付。
(2)工程领用工程物资180万元。
(3)工程领用生产用A原材料一批,实际成本为100万元;购入该批A原材料支付的增值税额为20万元;A原材料已计提存货跌价准备20万元。
(4)应付工程人员职工薪酬114万元。
(5)工程建造过程中,辅助生产车间提供劳务支出36万元。
(6)以银行存款支付工程其他支出20万元。
(7)工程领用自产B产品一批,成本20万元,未计提减值准备,售价和计税价格均为25万元。
(8)2010年4月底,工程达到预定可使用状态并交付使用。
(9)剩余工程物资转为生产用原材料,并办妥相关手续。
要求:根据以上资料,逐笔编制乙公司相关业务的会计分录。
(“应交税费”科目要求写出明细科目及专栏名称;答案中的金额单位以万元表示)