试题与答案

汇丰公司为增值税一般纳税企业,2007年1—3月发生如下业务:(1)1月8日,汇丰公

题型:问答题 简答题

题目:

汇丰公司为增值税一般纳税企业,2007年1—3月发生如下业务:

(1)1月8日,汇丰公司采用托收承付结算方式销售一批商品,开出的增值税专用发票上注明售价为300000元,增值税税额为51000元;商品已经发出,并已向银行办妥托收手续;该批商品的成本为210000元。

(2)2月12日,汇丰公司向明远公司销售一批商品,开出的增值税专用发票上注明售价为400000元,增值税税额为68000元;汇丰公司已收到明远公司支付的货款468000元,并将提货单送交明远公司;该批商品成本为180000元。

(3)3月6日,汇丰公司向环宇公司销售商品一批,开出的增值税专用发票上注明售价为500000元,增值税额为85000元;汇丰公司收到环字公司开出的不带息银行承兑汇票一张,票面金额为585000元,期限为2个月;该批商品已经发出,汇丰公司以银行存款代垫运杂费2000元;该批商品成本为360000元。

要求:

作出汇丰公司的账务处理。

答案:

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Almost every child is scared of something, from monsters in the cupboard to dogs in the park. But the fact that such fears are common and normal doesn’t mean they can be taken lightly. Kids experience fears and phobias (恐惧症) much more strongly than adults. And the influence of the fear can be physical as well as psychological (心理的). It can build up so they almost seem scared of everything-a kind of childhood anxiety. Dr. Creswell says:"Your child may always seem to expect the worst to happen and lack confidence in his or her ability to deal with any challenge.” So don’t make the same old mistake of treating them as if they’re silly for being “a scared cat”(胆小鬼). Handing the fears is essential.

Children can be born nervous and., if you have such a baby, you’ll tend to prevent them from getting worried. So if they fear dogs, you’ll keep them away from dogs, but in fact that can just confirm to the child that dogs are scary. What is worse, keeping your child away from what they fear can turn that feeling into a phobia. Instead, you should encourage them to get in touch with the thing they fear, in a safe and supportive environment. Dr. Andy Field, a researcher of childhood fears, says: “You shouldn’t force, for example, a dog anxious child to go up to a dog. But you can approach it yourself, show them there is nothing to be afraid of, stroke (抚摸) it, and talk about the dog being friendly. Once your child dares to stroke a dog-one that’s good with children, of course-then you should encourage them to carry on until they feel calmer, and reward them for ‘being brave’.”

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B.overcome them by themselves

C.experience the worst of things

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B.show the child how to approach it

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D.ask the child to stroke it

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