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甲企业委托乙企业加工用于连续生产的应税消费品。甲、乙两企业均为增值税一般纳税人，适用的增值税税率为17%，适用的消费税税率为5%。甲企业对材料采用计划成本法核算。有关资料如下：
(1)甲企业发出材料一批，计划成本为35000元，材料成本差异率为2%。
(2)按合同规定，甲企业用银行存款支付乙企业加工费用2300元(不含增值税)，以及应支付的增值税和消费税。
(3)甲企业用银行存款支付往返运杂费300元(假定不考虑运费增值税抵扣问题)。
(4)甲企业委托乙企业加工完成后的材料计划成本为40000元，该批材料已验收入库。
要求：

编制甲企业发出委托加工材料、支付有关税费和入库的有关会计分录。(“应交税费”科目要求写出明细科目及专栏名称，金额单位用元表示)

答案

参考答案：有关会计分录如下：
借：委托加工物资 35000
贷：原材料 35000
借：委托加工物资 700
贷：材料成本差异 700
借：委托加工物资 2300
应交税费——应交增值税(进项税额) 391
——应交消费税 2000
贷：银行存款 4691
借：委托加工物资 300
贷：银行存款 300
借：原材料 40000
贷：委托加工物资 38300(35000+700+2300+300)
材料成本差异 1700

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下列有关12C和14C的说法中，正确的是（   ）
A．它们有相同的质子数  

B．它们有相同的中子数  

C．它们有相同的化学性质  

D．它们在元素周期表中处于同一位置
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A Recent Erymology of the Word "Culture"“文化”一词的新词源
Look in an old dictionary—say, a pre-1960 Webster’s—and you’ll likely find a definition of culture (1) looks something like this: "1．The cultivation of soil. 2．The raising, improvement, or development of some plant, animal (2) product. " This use of the word has its roots in the ancient Latin word cultura, "cultivation" or "tending," and (3) entrance into the English language had begun by the year 1430. By the time the Webster’s definition above was (4) , another definition had begun to take precedence over the old Latin denotation; culture was coming to mean "the training, (5) , and refinement of mind, tastes, and manners" (Oxford English Dictionary). The OED traces this definition, which today we associate (6) the phrase "high culture," back as far as 1805; by the middle of the 20th century, it was (7) becoming the word’s primary definition.
However, if you try a more modem source, like the American Heritage English Dictionary, (8) find a primary definition of culture which is substantially different than either of the two given above: "The totality (9) socially transmitted behavior patterns, arts, beliefs, institutions, and all other products of human work and thought. " Why such a (10) , and in such a (relatively) short period of time Well, in the past 40 years, the use of the (11) "culture" has been heavily influenced by the academic fields of sociology and cultural anthropology. These fields have gradually brought (12) was once a minor definition of culture (the last of eight definitions given in the old 1958 Webster’s quoted (13) ) into the mainstream.
It is easy to imagine how the US society which was so focused on "socially transmitted (14) patterns" in the sixties would come to need a word to describe the object of its interest. The civil (15) movement during this era brought everyone’s attention to bear on cultural differences within US society, while the Vietnam War (16) to emphasize the position of the US culture in relation to other world cultures.
Over time, these new uses (17) the word culture have eclipsed its older meanings, those associated with cultivation of the land and the production of (18) . You might say that an aspect of US culture over the past 40 years is its fascination with the (19) of culture itself—a fascination which has brought about many changes in the way we speak and the (20) of words which we commonly use.

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