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(下列各题，有一个或一个以上符合题意的正确答案。不选、错选、多选、少选均不得分。) 甲公司为增值税一般纳税人，适用的增值税税率是17%，所得税税率是25%，年末一次确认全年所得税费用。商品、材料销售均不含增值税，商品、材料销售成本随销售收入的确认逐笔结转，本年利润采用表结法核算。有关资料如下： 资料1：2013年1月至11月甲公司损益类科目累计发生额如下表所示： 单位：万元科目名称借方发生额贷方发生额科目名称借方发生额贷方发生额主营业务收入 1650销售费用42 主营业务成本1320 管理费用38 其他业务收入 160财务费用19 其他业务成本85 营业外收入 90营业税金及附加26 营业外支出78 资料2：2013年12月甲公司发生如下交易或事项： ①12月5日，向乙公司销售商品一批，开出的增值税专用发票上注明的价款为60万元，增值税税额为10.2万元，销售商品实际成本为45万元。提货单和增值税专用发票已交购货方，并收到购货方开出的商业承兑汇票。 ②12月10日，向丙公司销售A材料一批。该批处理的销售价格为5万元，增值税税额为0.85万元，销售材料实际成本为4万元。A材料已发出，销售款项存入银行。 ③12月18日，结转固定资产净收益8万元。 ④12月31日，计提公司管理部门固定资产折旧5万元，摊销公司管理部门用无形资产成本8万元。 ⑤12月31日，确认本月交的城市维护建设税2万元，教育费附加1万元。 ⑥12月31日，确认本年所得税费用75万元。 假定除上述资料外，不考虑其他相关因素。 要求根据以上资料，对以下5个问题分别作出正确的选择。 业务③应编制的会计分录为______。
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(下列各题，有一个或一个以上符合题意的正确答案。不选、错选、多选、少选均不得分。) 甲公司为增值税一般纳税人，适用的增值税税率是17%，所得税税率是25%，年末一次确认全年所得税费用。商品、材料销售均不含增值税，商品、材料销售成本随销售收入的确认逐笔结转，本年利润采用表结法核算。有关资料如下： 资料1：2013年1月至11月甲公司损益类科目累计发生额如下表所示： 单位：万元科目名称借方发生额贷方发生额科目名称借方发生额贷方发生额主营业务收入 1650销售费用42 主营业务成本1320 管理费用38 其他业务收入 160财务费用19 其他业务成本85 营业外收入 90营业税金及附加26 营业外支出78 资料2：2013年12月甲公司发生如下交易或事项： ①12月5日，向乙公司销售商品一批，开出的增值税专用发票上注明的价款为60万元，增值税税额为10.2万元，销售商品实际成本为45万元。提货单和增值税专用发票已交购货方，并收到购货方开出的商业承兑汇票。 ②12月10日，向丙公司销售A材料一批。该批处理的销售价格为5万元，增值税税额为0.85万元，销售材料实际成本为4万元。A材料已发出，销售款项存入银行。 ③12月18日，结转固定资产净收益8万元。 ④12月31日，计提公司管理部门固定资产折旧5万元，摊销公司管理部门用无形资产成本8万元。 ⑤12月31日，确认本月交的城市维护建设税2万元，教育费附加1万元。 ⑥12月31日，确认本年所得税费用75万元。 假定除上述资料外，不考虑其他相关因素。 要求根据以上资料，对以下5个问题分别作出正确的选择。 甲公司2013年营业利润为______万元。
Research on animal intelligence always makes me wonder just how smart humans are. 41 the fruit-fly experiments described in Carl Zimmer"s piece in theScience Timeson Tuesday. Fruit flies who were taught to be smarter than the average fruit fly 42 to live shorter lives. This suggests that 43 bulbs burn longer, that there is an 44 in not being too terrifically bright.Intelligence, it 45 , is a high-priced option. It takes more upkeep, burns more fuel and is slow 46 the starting line because it depends on learning—a 47 process—instead of instinct. Plenty of other species are able to learn, and one of the things they"ve apparently learned is when to 48 .Is there an adaptive value to 49 intelligence That"s the question behind this new research. I like it. Instead of casting a wistful glance 50 at all the species we"ve left in the dust I.Q.-wise, it implicitly asks what the real 51 of our own intelligence might be. This is 52 the mind of every animal I"ve ever met.Research on animal intelligence also makes me wonder what experiments animals would 53 on humans if they had the chance. Every cat with an owner, 54 , is running a small-scale study in operant conditioning. We believe that 55 animals ran the labs, they would test us to 56 the limits of our patience, our faithfulness, our memory for terrain. They would try to decide what intelligence in humans is really 57 , not merely how much of it there is. 58 , they would hope to study a 59 question: Are humans actually aware of the world they live in 60 the results are inconclusive.
平行登记是指对同一交易或事项，既要在总分类账登记，又要在明细账登记，并且登记的依据和期间相同，金额相等。
Shopping habits in the United States have changed greatly in the last quarter of the 20th century. 1 in the 1900s most American towns and cities had a Main Street. Main Street was always in the heart of a town. This street was 2 on both sides with many 3 businesses. Here, shoppers walked into stores to look at all sorts of merchandise: clothing, furniture, hardware, groceries. 4 , some shops offered 5 . These shops included drugstores, restaurants, shoe-repair stores, and barber or hairdressing shops. 6 in the 1950s, a change began to 7 . Too many automobiles had crowded into Main Street 8 too few parking places were 9 shoppers. Because the streets were crowded, merchants began to look with interest at the open spaces 10 the city limits. Open space is what their car-driving customers needed and open space is what they got 11 the first shopping centre was built. Shopping centres, or rather malls, 12 as a collection of small new stores 13 crowded city centres. 14 by hundreds of free parking space, customers were drawn away from 15 areas to outlying malls. And the growing 16 of shopping centres led 17 to the building of bigger and better stocked stores. 18 the late 1970s, many shopping malls had almost developed into small cities themselves. In addition to providing the 19 of one stop shopping, malls were transformed into landscaped parks, 20 benches, fountains, and outdoor entertainment.
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