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A公司2005年3月份的工资结算汇总表如下：
工资结算汇总表
2005年3月 单位：元

车间、部门应付工资代扣款实发工资
生产工人50000200048000
车间管理人员100005009500
厂部管理人员20000100019000
销售部门人员50002004800
福利部门人员50003004700
合计90000400086000

要求：根据“工资结算汇总表”的有关数据，就下列经济业务编制有关会计分录。
(1)提取现金，准备发放工资。
(2)以现金发放工资。
(3)结转代扣款。
(4)月终分配工资。
(5)月终计提应付福利费(提取比例为14%)。

答案

参考答案：

解析：(1)借：现金 86000 贷：银行存款 86000 (2)借：应付工资 86000 贷：现金 86000 (3)借：应付工资 4000 贷：其他应付款 4000 (4)借：生产成本 50000 制造费用 10000 管理费用 20000 营业费用 5000 应付福利费 5000 贷：应付工资 90000 (5)借：生产成本 7000 制造费用 1400 管理费用 3500 营业费用 700 贷：应付福利费 12600

单项选择题

For nearly ten years, the Unified Modeling Language (UML) has been the industry standard for visualizing, specifying, constructing, and documenting the （） of a software-intensive system. As the （） standard modeling language, the UML facilitates communication and reduces confusion among project （）. The recent standardization of UML 2.0 has further extended the language’s scope and viability. Its inherent expressiveness allows users to （） everything from enterprise information systems and distributed Web-based applications to real-time embedded systems.

The UML is not limited to modeling software. In fact, it is expressive enough to model （） systems, such as workflow in the legal system, the structure and behavior of a patient healthcare system, software engineering in aircraft combat systems, and the design of hardware.

To understand the UML, you need to form a conceptual model of the language, and this requires learning three major elements: the UML’s basic building blocks, the rules that dictate how those building blocks may be put together, and some common mechanisms that apply throughout the UML.

The UML facilitates communication and reduces confusion among project （）.

A．investors

B．developers

C．designers

D．stakeholders
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阅读理解

I was small for my age. I was shy and sometimes it was hard for me to make friends with the others. However, learning came fairly easy for me. I was the best in most of my classes, but PE class was my nightmare (恶梦) and made me feel that I was not as good as the others.

Miss Forsythe was our PE teacher. She was young and energetic. Everyone liked her. She said that we all had to come to her classes. No one could hide from Miss Forsythe! One day she told me that she wanted me to play a game with another girl in a PE show. I was rather worried that I wouldn’t do a good job when she explained her idea, but she was excited. With her encouragement, I had no choice but to agree. It was a "boy meets girl" game. I played the boy and my classmate, Margaret Ann, played the girl. We were dressed in evening clothes and danced around the floor. According to Miss Forsythe, I had to pick up Margaret Ann when we finished the dance. Since I was not strong enough to pick the tallest girl up, it was she who picked me up. I suddenly felt ten feet tall! It was a huge success and everybody applauded (鼓掌) for our excellent performance. What a wonderful ending! Afterwards, I smiled confidently (自信地).

Miss Forsythe’s understanding and willingness to create a place for me in her show (which certainly did not need me) gave me some much needed confidence. She was and always will be my favorite teacher.

小题1:What do we know about Miss Forsythe?

A．She was good at dancing.

B．She was young and energetic.

C．She liked to play games with the students after class.

D．She taught students how to dance.小题2:How did the author feel about the game at first?

A．She was excited.

B．She thought it would be fun.

C．She was glad.

D．She was nervous.小题3:It can be inferred from the passage that __________.

A．Miss Forsythe had planned the game that way on purpose (故意地)

B．Miss Forsythe helped the author pick up the tallest girl

C．the author was afraid when she felt ten feet tall

D．the author didn't like his teacher.小题4:What is the best title for the passage?

A．Our PE Teacher—Miss Forsythe

B．My School Life

C．A Forgettable Experience

D．A Game with My Classmate
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