问题 问答题

华联实业股份有限公司为增值税一般纳税企业,适用增值税税率为17%,商品销售价格均不含增值税额。华联公司2010年7月份发生的有关事项及会计处理如下:

7月25日,华联公司销售一批原材料,开出的增值税专用发票上注明的销售价款为80000元,增值税税额为13600元,当日收到货款并实现收入,该批原材料的实际成本为70000元。

答案

参考答案:借:银行存款 93600
贷:其他业务收入 80000
应交税费——应交增值税(销项税额) 13600
借:其他业务成本 70000
贷:原材料 70000

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Do you have trouble remembering people’s names
Then maybe this is for you. When you worry about re-
membering people’s names and rack your mind when
you run down someone whose name you can’t remem- 62.______
ber, you’re probably only making matters better. What 63. ______
happens when you do that, is that your energy is diver-
ted to nervous energy that actually makes it more diffi-
cult with recall information. 64. ______
You may also have some bad habits that contribute
to your problem. Do you feel defensive when you meet
new people Are you absent-minded when listen to peo- 65. ______
ple telling you their names And do you try to remember66. ______
the names of every people you meet through the course
of the day and end up forgetting important ones while
remembering relevant ones Any of these factors could 67. ______
be interrupting your mind’s natural ability to retain
names.
What should you do then, in those occasions when68. ______
you meet new people Don’t bother repeating the name
over in your head. That only leads to anxiety. The best
thing to do is to enforce your memory by using a variety 69. ______
of senses to aid in memorization. The best thing to do is
to write the person’s name down after you have a chance
to be by yourself. The visual image of the name written
on paper combined with the memory of the person’s face
and the action of writing the name can reinforce the
partial pathways that create mental retention: The addi- 70. ______
tional sensory information will make it easier to recall
names and you’ll be more anxious when you meet people. 71. ______