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根据以下业务编制会计分录。

企业出借包装物一批，计划成本2000元，材料成本差异率为1%。该批包装物采用一次摊销法核算。

答案

参考答案：

解析：借：销售费用 2020 贷：包装物 2000 材料成本差异 20

问答题

Sonic Coach Tours Ltd is concerned about the number of accidents caused by careless driving, and a notice is therefore displayed in the garage stating that any driver who is involved in an accident will be instantly dismissed. The following day, two drivers, Kgabo and Morena, cause minor accidents and are dismissed without notice. Kgabo has been employed for ten years and Morena for one year and both have clean driving records.Required:

(b) State whether your answer would be different if Sonic Coach Tours Ltd has also discovered that both Kgabo and Morena have been keeping some of the fares paid by passengers. (3 marks)
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单项选择题

圆锥齿轮装配后在无载荷时，轮齿的接触部位应靠近轮齿的（）。

A.小端

B.大端

C.中间

D.3M处
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