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原始凭证所有大写金额到角或分为止的，后面要不写“整”或“正”字。
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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.
Olympic Games are held every four years at a different site, in which athletes 21 different nations compete against each other in a 22 of sports. There are two types of Olympics, the Summer Olympics and the Winter Olympics.In order to 23 the Olympics, a city must submit a proposal to the International Olympic committee (IOC). After all proposals have been 24 , the IOC votes. If no one city is successful in gaining a majority in the first vote, the city with the fewest votes is eliminated, and voting continues with 25 rounds, until a majority winner is determined. Typically the Games are awarded several years in advance, 26 the winning city time to prepare for the Games. In selecting the 27 of the Olympic Games, the IOC considers a number of factors, chief among them which city has, or promises to build, the best facilities, and which organizing committee seems most likely to 28 the Games effectively.The IOC also 29 which parts of the world have not yet hosted the Games. 30 , Tokyo, Japan, the host of the 1964 Summer Games, and Mexico city, Mexico, the host of the 1968 Summer Games, were chosen 31 to popularize the Olympic movement In Asia and in Latin America. 32 the growing importance of television worldwide, the IOC in recent years has also taken into 33 the host city"s time zone. 34 the Games take place in the United States or Canada, for example, American television networks are willing to pay 35 higher amounts for television rights because they can broadcast popular events 36 , in prime viewing hours. 37 the Games have been awarded, it is the responsibility of the local organizing committee to finance them. This is often done with a portion of the Olympic television 38 and with corporate sponsorships, ticket sales, and other smaller revenue sources. In many 39 there is also direct government support.Although many cities have achieved a financial profit by hosting the Games, the Olympics can be financially 40 . When the revenues from the Games were less than expected, the city was left with large debts.
甲公司2012年7月发生下列业务： ①6日，销售给乙企业一批产品，货款8000元，应交增值税额(销项税额)1360元，货款尚未支付。 ②15日，购买原材料共计5500元，应交增值税额(进项税额)935元，以银行存款支付货款。 ③21日，确认坏账损失3900元。 ④25日，出售机器一台，收到款项9300元，本台机器原价90000元，累计折旧58000元。 要求：根据以上资料，对以下5个问题分别作出正确的选择。 下列选项中，关于坏账的说法说法正确的有______。
(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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