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Accounting entries of enterprise donations during the epidemic

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Accounting entries of enterprise donations during the epidemic

The accounting entries of enterprise donations during the epidemic are as follows:

1. Donation cash

Debit: non operating expenditure - donation

Credit: cash on hand/bank deposit

2. Donated materials

Debit: non operating expenditure - donation

Credit: inventory goods

Tax payable - VAT payable (output tax)

Enterprise donation includes monetary asset donation and non monetary asset donation. The enterprise shall carry out accounting treatment according to the specific situation. If the enterprise donates with cash on hand or bank deposits, it shall be treated as "non operating expenses"; Donated inventory goods are donated by enterprises with their own products rather than daily business activities, so they do not meet the cash inflow conditions and should not be treated as income. No matter what form the enterprise donates assets, they are recorded in the account of "non operating expenses" as losses.

Langchun 2024-06-03 13:46:28

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Hook or hook?

"Hook" often refers to people's intentions and thoughts to seduce; "Hook" only means to hook something with an iron hook.
"Hook" to make sentences:
1. Look, the huge rock over there looks like a dog lying on a high mountain. Its two forepaws hooked the cliff and looked up at the far moon, as if it would rise up and eat the moon at any time.
2. The autumn rain has a very pleasant smell. Pear fragrant, pineapple sweet, and apple, orange, many sweet smell, are hiding in the drizzle! Children's feet are often caught by the fragrance.
3. The moonlight is like a long song of sadness. Before it evokes people's homesickness, all kinds of lonely feelings, such as the moonlight, hook people's memories, like sweet or bitter, and all kinds of tastes are hidden in the heart.
"Hook" to make sentences:
1. This sentence hooked everyone's heartstrings like a hook, and it was said that everyone's heart was on the hook.
2. A boatman got a pole, hooked his pants, pulled him ashore, and dragged him half alive to his father on the dock.
3. Because of the elasticity of the tension spring and the buffering effect of the elasticity of the fishing rod itself, the hooked fish is not easy to escape.
4. The next mile, there were thorny thorns everywhere, and thorn fruits and thornwood caught our clothes.

How did the earthquake form

The formation of earthquake: when the earth's interior accumulates energy in the movement, the huge pressure on the crust will exceed the limit that the rock stratum can bear. The rock stratum will suddenly break or dislocate, so that the accumulated energy will be released rapidly and spread in all directions in the form of seismic waves.
Earthquake (English: earthquake), also known as ground motion and ground vibration, is a natural phenomenon caused by the vibration in the process of rapid release of energy from the crust, during which seismic waves will be generated. The main reason for earthquakes is the mutual compression and collision between plates on the earth, which causes the dislocation and rupture of plate edges and plate interior.
The average radius of the earth is about 6370km, and the thickness of the crust is about 35km. Most destructive earthquakes occur in the crust. But earthquakes occur not only in the crust, but also in the asthenosphere. According to the determination of the seismological department, deep focus earthquakes generally occur 300-700 kilometers underground. So far, the deepest known source is 720km. From this point of view, the traditional theory of plate compression stratum fracture cannot reasonably explain deep focus earthquakes, because there is no solid matter at 720km depth.

Profession has specialized in where it came from

"It is said that there has been an order of Taoism, and there has been a specialization in the art industry", which is from Tang Hanyu's "Teacher Talk".
It means that the knowledge comes first, and the skills and academics have their own research directions.
Shi Shuo is an argumentative paper written by Han Yu, a litterateur in Tang Dynasty. The article explains the truth of learning from a teacher, satirizes the attitude of being ashamed of the teacher, educates the youth, and plays a role in changing the atmosphere. The article enumerates the positive and negative examples, compares them layer by layer, demonstrates repeatedly, discusses the necessity and principle of learning from teachers, criticizes the bad habit of "being ashamed to learn from teachers" in the society at that time, shows extraordinary courage and fighting spirit, and also shows the spirit of the author to express his own opinions regardless of the secular world. Although the full text is not long, it has profound meaning, clear arguments, rigorous structure, thorough reasoning, and strong persuasiveness and appeal.
Han Yu (768-824, December 25), a native of Heyang, Henan Province (now Mengzhou City, Henan Province), called himself "Changli County", and was known as "Han Changli" and "Mr. Changli". In the middle of the Tang Dynasty, officials, writers, thinkers and philosophers.
In the eighth year of Zhenyuan (792), Han Yudeng was the first scholar. He held two posts of modest promotion, and tired officials supervised the imperial historian. Later, he was demoted to Yangshan for discussing matters. He was an official of the calendar capital, Wai Lang, a historian, and a scholar in the middle school. In the 12th year of Yuanhe (817), he served as the marching commander of Prime Minister Pei Du and participated in the pacification of the "Huaixi Rebellion". Later, he was demoted to Chaozhou for admonishing Buddha bones. In his later years, officials came to the minister of the Ministry of Officials, known as the "Ministry of Officials in Han Dynasty". In the fourth year of Changqing (824 years), Han Yu died of illness in the year of 57. He was posthumously awarded the Minister of Rites with the posthumous title of "Wen", so he was called "Han Wengong". In the first year of Yuanfeng (1078), Changlibo was posthumously sealed and Confucius Temple was worshipped.
Han Yu was the initiator of the ancient prose movement in the Tang Dynasty, and was respected by later generations as the head of the "Eight Masters of the Tang and Song Dynasties". He, together with Liu Zongyuan, was called "Han Liu", and was known as "the great duke of literature" and "the hundred generation school of literature". Later generations called him, together with Liu Zongyuan, Ouyang Xiu and Su Shi, "the four great masters of ancient articles". His prose writing theories, such as "the unity of literature and morality", "the vigor of speech", "the service of speech", and "the order of words", are of great guiding significance to future generations. Han Changli Collection has been handed down.

Can I apply for the college entrance exam without a high school diploma

You can apply for the college entrance examination without a high school diploma, because you don't need a high school diploma to apply for the college entrance examination. College entrance examination candidates are divided into two categories: high school graduates, including re entrants, and social youth. According to the relevant regulations of the State, young people who do not have a high school graduation certificate can apply for the college entrance examination as social candidates and can be admitted to universities. However, some colleges and universities (such as military and police) require candidates to be recent high school graduates.
The high school diploma can be used as a supporting document when entering a higher school, studying abroad and looking for a job.
1. High school diploma is required for college entrance examination and studying abroad.
2. If you don't have a higher degree, you need a high school diploma as proof of education when you look for a job.
3. In addition, the high school diploma is basically useless.
4. It is more important if you do not prepare for college entrance examination, because it represents the highest degree of the holder. When looking for a job, junior high school graduates are not treated the same as senior high school graduates. In addition, you can join the army with a high school diploma.
5. If you can enter the university and get the college diploma smoothly, then the high school diploma will have no effect.
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