Still seeking a destination for your long summer holidays? There is a good place which may be your favorite option.

Arts of Hope is an overnight performing arts summer camp in Saint Paul, Minnesota, the USA for kids aged 10 and older from around the world. More than just a performing arts camp, Arts of Hope offers participants a unique opportunity to live with kids from other cultures while learning and performing music from many countries.

Each summer, up to 75 children venture to Minnesota from Europe, Asia, Africa, Latin America, the Middle East, and the US. They arrive as strangers but soon become friends as they learn popular songs and dances from each other’s cultures. The lessons learned during these six weeks are profound. The friendships are enduring. And the stories are inspirational. Taking part in the Arts of Hope camp is a life-changing experience.

DATES

The Arts of Hope 2013 session will run from June 17 to July 30. Because Arts of Hope is a global camp, it is impossible for us to schedule the program to fit all the school schedules of all the schools in the world. Therefore, we understand that some participants may need to arrive late or leave early. Don’t let that stop you from applying! We are happy to make special arrangements as needed. Just send us an email to explain your scheduling challenges. We are happy to arrange a special study room for late arrivals to make up for the missed lessons.

PARTICIPANT FEE

For the 2013 summer, the fee for new, first-time participants is $2,950, subject to the special discounts offered below.

SPECIAL DISCOUNTS

If you apply before February 28, you can get a special fee reduction of $100. Also, there is a 20% fee discount for additional participants from your family if you have a brother or sister who is a Arts of Hope participant. The discount applies to the second, third, and any other additional siblings attending in the same year from the same family.

Apply early to assure your place! Please sign up now!

小题1: Which of the following statement is not true?

A．The camp will last more than one month.

B．The discount applies to the third sibling from the same family.

C．Kids can learn more about different cultures.

D．You’d better sign up for the camp early.小题2:If you leave early or arrive late, what will happen ?

A．They will make up for the missed lessons.

B．You will have to attend the next year’s camp.

C．They will give you a special discount.

D．You will have to miss some lessons.小题3: If you and your sister apply for the first time on May 16, how much will both of you pay in total？

A．$4，720

B．$5，310

C．$5，900

D．$5，700

X公司为增值税一般纳税企业，原材料按实际成本计价核算，材料发出按月末一次加权平均法计价，期末按成本与可变现净值孰低法计价。该公司所购甲原材料适用增值税税率为17%、消费税税率为10%，无其他税费，用于生产应税消费品。该公司2007年12月份“原材料”账户的月初借方余额为379992元，数量1000只；“材料采购”账户的月初借方余额为552000元(系11月份采购的甲原材料)；“存货跌价准备”账户中属于原材料的月初贷方余额为20000元。
12月份，该公司原材料收入业务如下：
(1)3日，收到上月采购的甲原材料1500只，已验收入库。
(2)15日，从外地Y公司采购甲原材料一批共计1300只，增值税专用发票上注明的材料价款为520000元，增值税额为88400元，Y公司代垫的运杂费共计13840元，其中代垫的铁路运费为12000元，款项及运杂费已通过银行支付，材料已验收入库，运费可按7%抵扣增值税进项税额。
12月份，该公司原材料发出业务如下：
(1)发出原材料500只，与Z公司(增值税一般纳税企业)换人机器设备一台。该批原材料的公允价值(计税价格)为185000元，已计提存货跌价准备10000元，X公司按计税价格开具增值税专用发票1张给Z公司，并收取5000元的补价。该台机器没备原价200000元，已提折旧20000元，未计提减值准备。X公司将换人的机器设备作为固定资产管理，Z公司将换人的材料作为原材料管理。
(2)生产领用甲原材料3000只。月末，该公司甲原材料预计单位可变现净值为 365元。
该公司产品的生产需要经过两道工序，工时定额为40小时，其中第一道工序为30小时，第二道工序为10小时。12月初在产品为300只，材料费用为112080元；本月完工产品为3100只，第一道工序在产品为120只，第二道工序在产品为80只。甲原材料在开工时一次投入。
根据上述资料，回答下列问题：

X公司以原材料换人机器设备应作的会计分录为( )。

A．借：固定资产 211450
银行存款 5000
贷：其他业务收入 185000
应交税费——应交增值税(销项税额)31450

B．借：其他业务成本 196578
存货跌价准备 10000
贷：原材料 185920
应交税费——应交消费税 20658

C．借：其他业务成本 175920
贷：原材料 185920

D．借：固定资产 223028
银行存款 5000
存货跌价准备 10000
贷：原材料 185920
应交税费——应交消费税 20658
应交税费——应交增值税(销项税额) 31450