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某企业2005年6月份发生经济业务如下：

1）5日，从银行提取现金90000元。

2）5日，以现金支付本月工资90000元。

3）9日，购入原材料一批，增值税发票上注明价款2800元，增值税476元，材料已验收入库，当即以支票支付货款。

4）10日，以银行存款支付厂部办公费3700元。

5）15日，职工王华报销差旅费230元，交回现金20元。

6）25日，由银行借入短期借款3600元。

7）30日，结转本月厂部管理人员工资20000元，车间管理人员工资10000元，生产工人工资50000元，销售部门人员5000元，福利部门人员5000元。月终计提应付福利费（提取比例为14%）

8）30日，生产产品领用原材料3000元。

9）30日，计算并结转本月管理费用，营业费用。

要求：

1）根据上述经济业务做出会计分录（“应交税金”科目须列出各级明细科目）。

2）完整本月试算平衡表。

试算平衡表

2005年06月

答案

参考答案：

1）借：现金 90000 贷：银行存款 90000

2）借：应付工资 90000 贷：现金 90000

3）借：原材料 2800 应交税金——应交增值税（进项税额） 476 贷：银行存款 3276

4）借：管理费用 3700 贷：银行存款 3700

5）借：管理费用 230 现金 20 贷：其他应收款——王华 250

6）借：银行存款 3600 贷：短期借款 3600

7）（1）借：管理费用 20000 制造费用 10000 生产成本 50000 营业费用 5000 应付福利费 5000 贷：应付工资 90000

（2）借：管理费用 3500 制造费用 1400 生产成本 7000 营业费用 700 贷：应付福利费 12600

8）借：生产成本 3000 贷：原材料 3000

9）借：本年利润 33130 贷：管理费用 27430 营业费用 5700 试算平衡表： 2005年06月

选择题

The light is still _________. Mr. Green _________ at home now. [ ]

A. on, can be

B. down, may be

C. on, must be

D. up, can't be

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完形填空

第二卷（主观题，共35分）
第四部分：写作（共二节，满分35分）
第一节  任务型读写（共10小题；每小题1分，满分10分）
请认真阅读下列短文，并根据所读内容在文章后表格中的空格里填入一个最恰当的单词。注意：每空只填一个单词。
Making a public speech is most people’s least favorite thing. The reason is that we are all afraid of making fools of ourselves. The more important the speech is, the more frightened we become .But stop biting your finger-nails. Public speaking is easy. It’s just a simple talking, and you talk all the time. Although I’m basically shy (honest!), I’ve been making speeches and talking on radio and television for more than 30 years. Anybody who can talk can speak in public. Here are some of the lessons I have learned:　
　　1. Keep your speech simple. Your audience will leave with one or two of your main ideas, that is to say, most people can remember one or two of your ideas well, one or two, not ten or twenty. So you should prepare one or two of your main ideas well. But if you can’t express what you want to get across, then your speech is not focused well enough. And if you don’t have a clear idea of what you want to say, there’s no way your audience will.
　　2. Organize your speech well. No matter how long or short your speech is, you have to organize your speech—how you are going to open or begin, what major points you want to make and how you’re going to close or end. Because a strong close is very important and critical(关键的): the last thing you say is what your audience will most likely remember. If not, they will be confused.
3. Keep your speech not long. The standard length of a speech is usually 12 minutes. Most people can’t focus their attention on one thing for too long time, which will make them tired and lose their interest. If you pay no attention to your audience’s reaction(反应)，the audience will get bored. Of course, your speech proves a failure.
Following these suggestions above, you can make a good speech in public, and you will be an excellent speaker, I think.
Title: How to make a (76)________ speech
Technique
Reasons
Requirements
 
Keep it simple
You should focus your idea well enough
(78)________ one or two of your main ideas well.
If you have a (77)_______ idea of what you want to say, your audience will have, too.
Organize it well.
You should get your speech well (79)________
Know very well about the(81)________, body and ending of the speech
If you don’t, the(80)________ will be confused.
 
Keep it(82)______
Your speech should be short enough to attract your audience’s attention and(83)________.
Make your speech as short as(85)______.
If you don’t, the audience will be(84)________.
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