甲公司为增值税一般纳税人，销售商品适用的增值税税率为13%。该公司20×1年3月初“应交税费—未交增值税”科目贷方余额为100000，“应交税费”其他明细科目无余额；3月份发生下列有关增值税的经济业务：(1)购入一批原材料，增值税专用发票上注明的原材料价款为200000元，增值税为26000元，经税务机关认证可以抵扣，货款已经支付，另购入材料过程中支付运费1000元，运费增值税90元；材料已经到达并验收入库。(2)购入一批原材料，增值税专用发票上注明的原材料价款为100000元，增值税为13000元，尚未经税务机关认证，货款尚未支付，原材料已经到达并验收入库。(3)一批原材料用于建造集体福利设施，成本为20000元，购进原材料时进项税额2600元已经抵扣。(4)用原材料对外投资，该批原材料的成本为500000元，双方协议不含增值税的价格为600000元。(5)自行建造机器设备在建工程领用库存商品一批，实际成本为40000元，市场售价为50000元。(6)月末盘亏原材料一批，该批原材料的实际成本为30000元，经查为计量误差所致，经批准可以处理。要求:根据上述业务编制有关会计分录。

A. He set a record by swimming to and from an island.
B. He celebrated ninth birthday on a small island.
C. He visited a prison located on a faraway island.
D. He swam around an island near San Francisco.

A. To end the one-child policy.
B. To encourage late marriage.
C. To increase working efficiency.
D. To give people more time to travel.

A. Cleaning service in great demand all over the world.
B. Two ladies giving up well-paid jobs to do cleaning.
C. A new company to clean up the mess after parties.
D. Cleaners gainfully employed at nights and weekends.