问题 问答题

企业持银行汇票1000000元从乙公司购入材料一批,增值税专用发票上记载的货款为800000元,增值税136000元,另支付运杂费2000元,材料已验收入库,剩余票款退回并存入银行。

答案

参考答案:借:原材料 802000
应交税金——应交增值税(进项税额) 136000
银行存款 62000
贷:其他货币资金——银行汇票 1000000

完形填空

缺词填空

In most situations, light helps us see. But nowadays humans are using so much that it is in fact a kind of pollution.

When it comes to looking at the night sky, too much light makes it d  小题1:  for us to watch some of life’s most wonderful views: stars, p  小题2:  and even galaxies(星系).

According to scientific research, about 2, 500 stars can be seen by the human eye without u  小题3:  any special equipment(设备). But because of light pollution, you can only see 200 to 300 stars from today’s countryside, and no more than ten stars from a city. In most big c  小题4:, people cannot see the sky filled with stars like they did in their childhood.

Light pollution affects more than just our view of sky. Research s  小题5:  that lots of nighttime light can harm wildlife, too.

When birds fly to a  小题6:  place over cities, they sometimes get lost by the brightness and fly in circles(圈) u  小题7: they drop from tiredness. Sea turtles need dark beaches for laying eggs, but they can’t find their ideal places because of those bright lights.

Too much light at night m  小题8:  even affect human health, but scientists are not sure of that. They are still learning more.

In order to prevent things from going w  小题9:, governments and some organizations are working to reduce light pollution. Many cities and towns have taken action to reduce the use of lights at night. Lights are used only when and where they are r  小题10:  needed.

Hopefully, in the near future, humans can enjoy the clear and beautiful sky again and all the wildlife will live a peaceful and undisturbed life, too.

单项选择题