题目内容
大地股份公司2×12年2月份发生下列业务：（1）购入不需要安装的生产用设备一台，买价600 000元，增值税78 000元，保险费500元，包装及运杂费1 300元，全部价款使用银行存款支付，设备购回即投入使用。（2）购入需要安装的生产用设备一台，买价和税金共计904 000元，增值税税率为13%，包装及运杂费为1 500元，全部款项通过银行存款支付，设备购回即投入安装。（3）上述设备安装过程中，领用甲材料2 000元（不考虑增值税），用库存现金支付安装费1 000元。（4）上述设备安装完毕，达到预定可使用状态，并经验收合格交付使用。结转工程成本。要求：根据上述经济业务编制会计分录。
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（1）公司购入甲材料3 500千克，单价8元/千克，增值税进项税额3640元，款项未付。（2）用银行存款1 750元支付上述甲材料的运杂费。（3）购入乙材料120吨，单价420元/吨，进项税额6552元，款项均通过银行付清。（4）公司购进甲材料1 800千克，含税单价9.04元/千克，丙材料1500千克，含税单价5.65元/千克，增值税税率为13%，款项均已通过银行付清，另外供应单位代垫运费3 300元（按重量分配）。（5）用银行存款10 000元预付订购材料款。（6）以前已预付款的定材料本月到货，价款72 000元，增值税进项税额为9360元。（7）本月购入的甲、乙、丙、丁材料均已验收入库，结转其成本。要求：编制本月业务的会计分录。
Summary of Text A Heroes among usWho is a hero these days? In the past, the word hero was reserved for those who have performed 1) _________ courage to help beyond the call of duty. An excellent example of such a hero may be found in a soldier who runs through gunfire to save his military2) _________ from death or in a larger-than-life leader like Nelson Mandela who, after 27-year imprisonment, still believed deeply in his commitment to the 3) _________ and reconciliation in his country.Today, the same word hero has become more common and is applied to both the 4) ________ and 5) __________of various difficulties and tragedies. Average 6) ________ become heroes for having acted instinctively beyond the call of duty with courage and 7) ________ in extraordinary circumstances. First responders, like firefighters and police officers, are also counted as heroes despite that they are 8) _________their duty. We recognize them not because of what they make happen but because of their remarkable spirit and love of 9) __________ to rush toward danger to help.Inspired by heroes, we should not only honor them, but strive to change the 10) ____________ that may cause their loss. And more importantly, we should take a leaf out of their book when circumstances call on us.
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