公司为增值税一般纳税人，增值税税率为13%，消费税税率为10%。材料按照实际成本进行核算,20×1年6月发生了下列经济业务：(1)委托加工原材料一批(属于应税消费品)，发出原材料成本为170000元，支付加工费10000元，增值税为1300元，经税务机关认证可以抵扣；受托方代扣代交消费税20000元。委托加工的原材料已全部收回，将直接出售，加工费和税金已用银行存款支付。(2)收回的委托加工原材料全部出售，收取价款200000元，增值税26000元，存入银行。要求：根据上述业务编制有关会计分录。

A. He set a record by swimming to and from an island.
B. He celebrated ninth birthday on a small island.
C. He visited a prison located on a faraway island.
D. He swam around an island near San Francisco.

A. To end the one-child policy.
B. To encourage late marriage.
C. To increase working efficiency.
D. To give people more time to travel.

A. Cleaning service in great demand all over the world.
B. Two ladies giving up well-paid jobs to do cleaning.
C. A new company to clean up the mess after parties.
D. Cleaners gainfully employed at nights and weekends.

A. He had a driving lesson.
B. He got his driver’s license.
C. He took the driver’s theory exam.
D. He passed the driver’s road test.