Directions:

A. Study the following picture carefully and write an essay in no less than 160-200 words.

B. Your essay must be written clearly on ANSWER SHEET 2.

C. Your essay should meet the requirements below:

1) Describe the picture

2) interpret its meaning, and

3) give your comments.

下列关于“应收补贴款”科目核算内容及方法的表述中，正确的说法有( )。

A．借方反映出口企业销售出口货物后，按规定向税务机关办理“免、抵、退”税申报，所计算得出的应退税额

B．贷方反映实际收到的出口货物的应退税额

C．按批准数作免抵和应退税时，期末借方余额，反映企业已收到税务机关批复尚未办理退库的应退税额

D．按退税申报数时，期末借方余额反映企业累计已按申报数计算，但尚未收到的退税

E．科目不需设明细账页进行明细核算