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灵运公司2008年3月份发生以下经济业务,请据以编制相关会计分录(题目中有特殊要求的,请按要求作相应处理):

12日,购入不需要安装的设备一台,价款30000元,支付增值税5100元,另支付运输费300元,包装费500元。款项均以银行存款支付。

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参考答案:

借:固定资产35 900 (300 000+300+500)  贷:银行存款35 900

阅读理解

阅读理解

     Much as Robby tried,he lacked the sense of tone and basic rhythm (节奏). But he dutifully reviewed

his lessons.Over the months he tried and tried,and often repeated to me "My mom's going to hear me play some day."

     But he seemed hopeless,with no born ability.A real bad advertisement for my teaching!I was so happy when one day he stopped coming.

     Several weeks later my students were to have a recital (演奏会). To my surprise,Robby came,asking

to play in the recital.

     "But,it is for current pupils,you dropped."

     "My mom was sick.But I have been practicing.I've just got to play!"

     I didn't know what led me to agree,maybe...

     The recital came.I_put_Robby_up_last_to_play_before_my_"curtain_closer",by which,I could save the recital if...

     The recital went off well.Robby came up on stage,clothes wrinkled and his hair looked like he'd run an eggbeater through it."How could his mom...?"

     Robby pulled out the piano bench and began.It was Mozart's work!I was not prepared for what I heard next.Like in a dream,I was then woken up by the wild applause-everybody was on their feet!

     "I've never heard you play like that,Robby!How'd you do it?"

     Through the microphone Robby explained:"Well,Miss Hondorf,remember I told you my mom was

sick?Actually she had cancer and died this morning.She was born deaf,and tonight was the first time she

ever heard me play.I wanted to make it special."

     My eyes were wet.He was not a student of mine,but a teacher!

1. We can infer from the underlined sentence that the writer________.

A. was fully confident that Robby would perform well at the recital

B. thought that Robby would make the recital special

C. thought that Robby wouldn't play at the recital

D. had no confidence in Robby at all for the recital

2. What made the boy succeed in the recital?

A. Love for his mother.

B. Musical talent.

C. The writer's help.

D. Regular practice.

3. What made the writer think that Robby was her teacher,not student?

A. That he played better than her in the recital.

B. That he loved his mother more than she did.

C. That he never gave up.

D. That,the audience gave him more applause than her.

4. What is the highlight of the recital?

A. The writer's performance.  

B. Robby's performance.

C. Robby and his mom's story.  

D. The audience's applause.

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