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2008年1月1日,甲企业的资产、负债和所有者权益要素满足如下等式关系:资产800 000元=负债300 000元+所有者权益500 000元。1月份发生如下经济业务:①用银行存款支付工资100 000元;②将公司盈余公积金80 000元转作资本金;③接受投资者投入设备一台,价值50 000元,则1月末,甲企业的资产、负债和所有者权益要素之间的关系可以表示为( )。
A.资产800 000元=负债300 000元+所有者权益500 000元
B.资产700 000元=负债200 000元+所有者权益500 000元
C.资产750 000元=负债200 000元+所有者权益550 000元
D.资产750 000元=负债250 000元+所有者权益500 000元

A.资产800
B.资产700
C.资产750
D.资产750

【参考答案】

C
解析:①用银行存款支付工资100 000元,使等式两边资产和负债务减少100 000元;②会计等式右边有增有减,增减金额相等。等式左边则不受影响,资产和权益总额仍保持平衡。③接受投资者投入设备50 000元,使等式左边固定资产设备增加50 000元,等式右边所有者权益增加50 000元,......

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未分类题'Clean your plate!' and 'Be a member of the clean-plate club!' Just about every kid in the US has heard this from a parent or grandparent. Often, it's accompanied by an appeal: 'Just think about those starving orphans(孤儿) in Africa!'Sure, we should be grateful for every bite of fooD.Unfortunately, many people in the US take a few too many bites. Instead of saying 'clean the plate', perhaps we should save some food for tomorrow.According to news reports, US restaurants are partly to blame for the growing bellies(肚子). A waiter puts a plate of food in front of each customer, with two to four times the amount recommended by the government, according to a USA Today story.Americans traditionally associate quantity with value and most restaurants try to give them that. They serve large portions to stand apart from competitors and to give the customers valuE.They prefer to have customers complain about too much food rather than too littlE.Barbara Rolls, a nutrition professor at Pennsylvania State University, told USA Today that restaurant portion sizes began to grow in the 1970s, the same time that the American waistline began to expanD.Health experts have tried to get many restaurants to serve smaller portions. Now, apparently, some customers are calling for this too. A restaurant industry trade magazine reported last month that 57 percent of more than 4,000 people surveyed believed restaurants serve portions that are too large; 23 percent had no opinion; 20 percent disagreeD.But a closer look at the survey indicates that many Americans who can't afford fine dining still prefer large portions. Seventy percent of those earning at least $150,000 per year prefer smaller portions. But only 45 percent of those earning less than $25,000 want smaller.It's not that working class Americans don't want to eat healthy. It's just that after long hours at low-paying jobs, getting less on their plate hardly seems like a good deal. They live from paycheck to paycheck, happy to save a little money for next year's Christmas presents.By saying 'Be a member of the clean-plate-club!'(ParA.1) a parent or grandparent is asking the children to______.A.wash dishes after mealsB.eat all the food on their plateC.save food for the starving AfricansD.reserve food for the future

A.B.
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F.
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A.wash
I.eat
J.save
K.reserve