试比较“性善论”与“性恶论”的优劣？

甲上市公司为增值税一般纳税人，适用的增值税税率为17%。2011年10月发生与职工薪酬有关的交易或事项如下：
(1)对行政管理部门使用的设备进行日常维修，计提企业内部维修人员工资60万元。
(2)建造一项工程，计提企业内部在建工程人员工资45万元。
(3)对以经营租赁方式租入的生产线进行改良，应付企业内部改良工程人员工资30万元。
(4)将50台自产产品作为福利分配给本公司销售人员。该产品总生产成本为60万元，市场售价为75万元(不含增值税)。
(5)公司将一批外购库存商品用于职工食堂补贴，该批商品购入时的总价款为100万元，发生的增值税进项税额为17万元。
(6)月末，分配职工工资150万元，其中，直接生产产品人员工资105万元，车间管理人员工资15万元，公司行政管理人员工资20万元，专设销售机构人员工资10万元。
(7)从应付公司职工张某的工资中，扣回上月代垫的应由其本人负担的医疗费8万元。
(8)以现金支付职工李某生活困难补助1万元。
(9)按规定计算代扣代交职工个人所得税16万元。
(10)以银行存款缴纳职工养老保险费、医疗保险费共计50万元。
要求：
(1)编制甲上市公司2011年10月上述交易或事项的会计分录。
(“应交税费”科目要求写出明细科目和专栏名称，答案中的金额单位用万元表示)
(2)若期初资产余额为3000万元，负债余额为2000万元，计算10月末资产总额、负债总额。
(3)若业务(4)当时企业会计确认的主营业务收入是60万元是否正确若不正确，请说明应采用什么错账更正方法予以更正，并说明原因。(不需要做出更正的会计分录)

Although he died almost 40 years ago，Bruce Lee is still considered the greatest and most influential kung fu performer of the 20th century．His films brought traditional Hong Kong kung fu movies to a new level of popularity，and introduced kung fu to millions of people in the West。

Bona in the USA in 1940，Lee returned to his native Hong Kong before his birthday．As a teenager，the highly intelligent boy was accepted into one of Hong Kong’s most famous middle schools but he paid little attention to his studies. He was more interested in sport，especially kung fu，and hanging out with his street-gang friends. In 1959，Lee got into trouble with the police for fighting．His mother，fearing he would end up in prison，sent him to the USA。Two years later，he began studying at university there．

While still a student，Lee opened his own kung fu school，teaching a new fighting style he had developed．What made Lee’s style different was that it used power，strength and，quick—action attacks．It also combined(融合)Japanese，Korean and South American fighting styles with traditional stow—moving Chinese kung fu．

Among Lee’s students were several famous actors who，impressed by his good—looks and fighting skill，encouraged him to start acting．Over the next fire years Lee achieved some Success in America．But his dream of introducing his fighting style into American movies was not accepted by local film makers who thought western audiences were not interested in kung fu．

Determined to prove them wrong，Lee returned to Hong Kong in 1970．There he made two films Fists of Fury (1971)and Way of the Dragon(1972)，using his kung fu ideas and techniques.The movies were huge hits world—wide，making Lee an international star and symbol of kung fu．These were followed by what is widely considered the greatest kung fu movie of all time，Enter the Dragon(1973)．Tragically however，Lee suddenly and mysteriously died while making his next movie Game of Death。He was only 33 years old．

小题1:AS a teenager,Lee was very           ．

A．quiet

B．hard—working

C．brave

D．smart小题2:Why was Lee sent to America?

A．His parents wanted him to study at university there．

B．He wanted to develop a new American fighting style．

C．His family：feared he was getting into too much trouble in Hong Kong．

D．He was determined to become a successful and popstar actor there。小题3:How was Lee’s style of kung fu different from the traditional Chinese style?

A．It was much faster．

B．It was easier to Iearn。

C．It made people more powerful．

D．It was much more dangerous，小题4:What was Lee’s dream according to the passage?

A．To develop a new style of kung fu。

B．To become a famous movie star．

C．To make movies using his fighting style．

D．To teach Americans kung fu．小题5:According to the passage．how many kung fu movies did Lee complete in his lifetime?

A．Two．

B．Three．

C．Four．

D．Five．

指挥军舰撞向日舰的民族英雄的[ ]

A、左宝贵

B、邓世昌

C、丁汝昌

D、李鸿章

基础设施的调整应考虑危害分析的结果和选定控制措施对确定的食品安全危害的控制能力。

企业文化对员工有什么好处？