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My son turned to bookstores and libraries seeking information about the book recommended by his professor, but ________ none.
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完形填空Amarket is a place where we get food.My 1goes there every day. Two or three 2 ago, I went with her to a 3near our home. When we went inside,I sawthefloor was 4because there werea lot of people going 5 here.It was very noisy because so many people were speaking 6 . The employees and the people were very 7 . There were many vegetables, several kinds offish and a lot ofmeat there. My mother 8to buysome, but therewere too many people. We had to wait for a longtime 9 we could buyall the food we needed. Now everything in the market is much 10 than before.
华强公司属于一般纳税企业，原材料日常核算采用计划成本法，计划单位成本为10元/千克。1月31日“原材料”科目的期末借方余额为70 000元，“材料成本差异”科目的期末贷方余额为707元，2月份发生下列业务：（1）2月6日收到有关原材料的结算清单。清单上注明原材料500千克，买价4 500元，增值税率13%，运杂费325元，增值税率6%。材料短缺20千克，经查属正常损耗。所有款项以支票结算。（2）2月18日，发出原材料5 100千克。其中，生产产品耗用4 800千克，生产车间管理领用100千克，安装该车间设备时领用200千克。（3）2月28日，购入原材料3 000千克，买价27 000元，增值税率13%，承担运杂费1 932元，增值税率6%，款项均以支票结算，原材料如数验收入库。要求：（1）计算本月份原材料成本差异率（2）结转发出原材料的计划成本（3）结转发出原材料应负担的成本差异（4）计算本月发出原材料的实际成本
华强公司采用“成本与可变现净值孰低法”对存货进行期末计价，并运用“备抵法”进行相应的账务处理。2018年初“存货跌价准备”科目的余额为贷方4 000元，年末存货的账面成本为200 000元，预计可变现净值为190 000元。2019年年末该存货的预计可变现净值为185 000元。2020年年末该存货的可变现净值有所恢复，预计可变现净值为195 000元。要求：计算华强公司每年末记入“存货跌价准备”科目的金额，并做出会计分录。
华强公司4月18日销售产品给B公司，货款100 000元，增值税率13%，收到一张113 000元的商业承兑汇票(是带追索权的票据)。期限6个月，票面利率10%，该公司每半年末计提一次票据利息。7月2日，公司持票据到银行贴现，年贴现率为12%。要求：华强公司做如下会计处理（一年按365天计算，计算结果保留整数）（1）收到票据时（2）6月30日计提利息（按日计息）（3）7月2日贴现
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