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1.某企业20×5年4月30日核对银行存款项目，当日银行对账单上显示的本企业存款余额为681600元，企业银行存款日记账余额为691 600元，经逐笔核对，没有错账，只发现以下未达账项：（1）4月26日企业开出转账支票3000元，持票人尚未到银行办理转账，银行尚未登账。（2）4月28日企业委托银行代收款项4000元，银行已收款入账，但企业未接到银行的收款通知，因而未登记入账。（3）4月29日，企业送存购货单位签发的转账支票15000元，企业已登账，银行尚未登记入账。（4）4月30日，银行代企业支付水电费2000元，企业尚未接到银行的付款通知，故未登记入账。要求：依据以上有关内容，编制银行存款余额调节表（见表1），计算企业4月30日银行存款日记账的账面余额。表1：银行存款余额调节表20×5年4月30日

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2.长江公司为增值税一般纳税人，存货采用实际成本计价。（1）购入原材料3000元，增值税390元，材料已验收入库，款项以银行存款支付。（2）销售产品一批，价款为50000元，增值税为6 500元。款项收到存人银行。该批产品的成本为25000元。（3）购入不需要安装的设备一台，价款为10000元，增值税为1 300元，款项以银行存款支付。设备已经交付使用。（4）基本生产车间为生产产品领用原材料6000元。

1.华天公司2008年10月初有关账户余额如下:华天公司10月发生以下经济业务:(1) 对外销售商品800件,每件售价80元,每件成本45元,增值税税率为17%,货款已收,存入银行.(2) 从外地采购商品一批,增值税专用发票列示价款30000元,增值税5100元,商品已入库,货款未付.(3) 从银行存款户中支付本月借款利息180元.(4) 收到其他单位所欠货款10000元,存入银行.(5) 开出转账支票支付前欠外单位购货款20000元.要求:根据资料计算华天公司2008年10月31日资产负债表中下列报表项目的期末数.(1) 货币资金( ) (9)应付账款 ( )(2) 应收账款( ) (10)短期借款( )(3) 存货 ( )(11)应交税费( )(4) 流动资产合计( ) (12)负债合计( )(5) 固定资产 ( )(13)未分配利润( )(6) 长期股权投资( ) (14)所有者权益合计( )(7) 非流动资产合计( ) (15)负债及所有者权益总计( )(8) 资产总计( )

A: Matthew, do you know much about body language in countries around the world?M: Sure. I’ve 1a few things from travelling around for work.A: Well, I had a meeting today with a woman from Japan and she wouldn’t stop bowing! I didn’t know what to do!M: Did you bow back?A: No, I tried to _2___her hand , but her hand was so limp I was a bit offended.M: Well, Japanese businessmen and women typically bow to greet each other in Japan. She mighthave been offended by your strong handshake.A: But she is in America! Shouldn’t she have known that strong handshakes in America signifyconfidence and respect?M: Things are different in Japan. You know, in some countries, making 3_ with others is considered rude.A: Is that why she wouldn’t look at me in the meeting?M: I think it’s highly possible, yes.A: The meeting really didn’t go down well at all. I think I need to read up about interculturalcommunication before I have another 4______ with someone from another country.M: That’s a good idea. When you don’t know much about other cultures, the simplest thing can5someone.A: That’s so true. It’s great that we see eye to eye on this.[音频]

D:Good evening, Mrs. Li! Thank you for inviting me to _1_.L: David, I’m glad you came! You know, today is a _2 for Chinese people. It isMid-Autumn Festival.D: Oh! I’ve heard of the festival, but I know little about it. Could you please tell me somethingabout it?L: Sure! Mid-Autumn Festival is a traditional Chinese festival. It is on the _3_____ the 8th monthof the lunar calendar. It is so called because it is the middle of the lunar calendar, which is a _4moon.D: What do people usually do on that day?L: We used to celebrate the full moon by eating fruit and mooncakes. Children played with theirneighbors and lanterns. The round shape of the moon symbolizes family5______, harmony and luck.D: Why should people celebrate the moon?L: It is because of a story that happened a long time ago in China. I’ll tell you the story when we eatthe moon-cakes.D: Ah! I can’t wait![音频]