Good evening. I’m Margerat Sinclare, Chairwoman of the National Musical Excellence Society, and I’d like to welcome you to Carnegie Hall, one of the world most famous performance auditoriums. The orchestra will perform in a few minutes. But before it does, I’d like to tell you about the hall’s recent renovations. In 1990, Carnegie Hall was scheduled to be torn down. It was in terrible shape, the roof was collapsing, the brick wails were crumpling, and there was no money for renovations. Fortunately, famed violinist Issac Stone heard about the hall’s fate and organized a committee to save Carnegie Hall. He and others managed to raise 50 million dollars for the repairs. Over 350 laborers and artisans have been working on and off since the money was raised to restore the hall’s grandeur. Today the hall looks better than ever. The orchestra will now play selections from the works of Leonard Bernstein. After the concert, the reception will be held i
A. In a restaurant.
B. At a music school.
C. In the main lobby.
Losing a job or not being able to find one almost always brings unwelcome changes. If you’ve lost a job, the first feeling is often one of shock. On top of the loss of income, many people find the whole routine of their life is shattered, their contact with other people reduced, their ambitions halted and their identity as a worker removed.
There may be good feelings too—it’s nice to be able to lie in bed in the morning, to spend more time with children, or to have more time to think—a better job may be just around the corner. But, unless a better job does turn up, chances are the days start getting longer and the time becomes harder to fill. Many people pass through periods of difficulty in sleeping and eating. They feel irritable and depressed, often isolated and lonely.
Despite all these problems, unemployment can be a chance for a fresh start. You can discover that it provides an opportunity to sort out or rethink what you want from lif
A. one should learn to seize chances
B. one should often change his jobs
C. unemployment can be of benefit
D. unemployment does not last long
甲企业为增值税一般纳税人，适用的增值税税率为17%，原材料采用实际成本进行日常核算。
2007年3月份，甲企业发生如下涉及增值税的经济业务或事项：
（1）购入原材料一批，增值税专用发票上注明的价款为90000元，增值税额为15300元。该批原材料已验收入库，货款已用银行存款支付；
（2）销售商品一批，增值税专用发票上注明的价款为300000元，增值税额为51000元，提货单和增值税专用发票已交购货方，并收到购货方开出并承兑的商业承兑汇票；
（3）在建工程领用生产用库存原材料20000元，应由该批原材料负担的增值税额为3400元；
（4）盘亏原材料4000元，应由该批原材料负担的增值税额为680元；
（5）职工医院维修用材料5000元，其购入时支付的增值税为850元；
（6）以银行存款交纳增值税20000元。
要求：编制上述业务的会计分录（“应交税费”科目要求写出明细科目及专栏名称）。
（答案中的金额单位用元表示）
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