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back-to-back credit
(2) insurance premium
(3) CFR
(4) bank draft
(5) document of title
(6) letter of indemnity
(7) Entry Inwards
(8) factors of production
(9) hazardous goods
(10) flat rate

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甲公司2010年8月份发生如下经济业务:
1)、8月1日借入短期借款1000000元,借款期限为6个月,年利率为6%,每季末计提利息。
2)、8月2日,从甲公司购入原材料800公斤,单价600元,税率17%,款已付,材料已入库。
3)、8月4日,向B公司销售商品1000件,单价460元,税率17%,款未收。
4)、8月6日,购入设备一台,价款120000,以银行存款支付。
5)、8月10日,结转销售给B公司商品的销售成本320000元。
6)、8月13日,公司接受投资人以全新的固定资产150000元进行投资。
7)、8月15日,以银行存款购入行政管理部门使用的办公用品1150元
8)、8月17日,以现金2780元支付职工工资
9)、8月25日,办公楼维修领用C材料500元(不考虑税)
10)、8月31日,本月生产经营仓库发用材料汇总表如下
11)、8月31日,按月计提8月1日借入短期借款的利息。
要求:编制相关会计分录

请根据给定资料,用精练的语言,概括我国现阶段统筹城乡发展的目标。字数100字左右。(10分)

The term biological clock is applied to the means, which living things 【M1】______
adjust their activity patterns, without any obvious cue, the time of day, or 【M2】______
the month, or the year. They are affected but little, if at all, by drugs,
chemical, or wide temperature differences—factors may alter substantially 【M3】______
the rates of all ordinary processes of the body.
The nature of the biological clocks mechanism is still a mystery. Two 【M4】______
quite different theories have been advanced to account to them. According 【M5】______
to the first of these theories, each individual have evolved, aided by natural
selection, an adaptation to the rhythmic environment. It has now 【M6】______
become independence on the environment. According to this view, the clocks 【M7】______
are not perfect timers. They require regular corrections by the natural light
and tide cycles and the changed lengths of the day throughout the year. 【M8】______
The other theory holds up living things react continuously to their 【M9】______
rhythmic physical environment. The setting of their biological clocks,
therefore, involves a constant adjustment to subtle clocks are potential 【M10】______
perfect timers.
【M1】

SECTION 2 Optional Translation (30 points)
Campaigning for votes in the western province of Maharashtra this month, Prime Minister Manmohan Singh of India vowed to give such a remarkable facelift to Mumbai, the state capital, that people "should forget talking about Shanghai."
Now that the election results are in, and a coalition led by Singh's Congress Party has retained power in the province, the prime minister must make good his promise, which will take more than a paint job.
The consulting firm McKinsey says it would cost $ 44 billion to make Mumbai a world-class city that can rank alongside Shanghai.
A revival of Mumbai, the country's trade and entertainment hub, is more than a matter of image. It's an economic necessity.
The city of 12 million fills two-fifths of the nation's corporate-tax kitty, yet a third of its people live in slums.
Mumbai's economy has lagged the national average growth rate of about 7 percent since 1998 — a level of underperformance that is impossible to reverse without mending the city's creaky infrastructure.
A choked, potholed Mumbai is symptomatic of a wider urban malaise. It isn't that a fast-growing economy like India can't find the resources to invest in its cities, where much of its economic growth is being produced.
By 2025, one of (the) two Indians would be living in an urban center, up from one in three now.
Morgan Stanley's chief economist, Stephen Roach, recently undertook a 115-mile, or 184-kilometer, car journey from Mumbai to the industrial city of Pune on a new expressway, which he says "is a huge cut above any of the other motor routes that I had been on in India."
Yet, by Chinese standards, the new road merits a "B minus, at best," he says. "If this is progress in closing India's infrastructure gap, the problem is even worse than I had imagined."

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