问答题

(用户名：12；账套：201；操作日期：2014年9月30日)
查询2014年9月全部未记账凭证并显示第一张凭证。

【参考答案】

(1)启动【财务】应用程序→进入注册【控制台】界面，将考试界面最小化→用户名栏输入“12”，账套下拉框选择“201”，会计年度选择“2014”，录入操作日期，点击“确定”按钮→进入“会计信息系统”。
(2)点击总账→凭证→查询凭证→选择未记账凭证，点击“确认”按钮，进入未记账凭证界面，显示第→张凭证。退出凭证编辑，关闭会计信息系统。


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Text 4 As the country with the European Union's faslest ageing population,Gennany has repeatedly adjusted its pension system to avert a slow-motion demographic disaster.The biggest reform came during Angela Merkel's first term as chancellor.Then,as now,Christian Democrats were yoked with Social Democrats in a grand coalition .In 2007 the coalition decided that the normal retirement age should gradually rise from 65 t0 67.Mrs Merkel has since preached similar demographic and econonuc wisdom to most of her EU partners,crilicizing France in particular ror straying off the right path.So it comes as something of a shock that Mrs Merkel,now in her third term and running another grand coalition,is reversing course.On the campaign trail for last September's election,she promised to raise pensions for older mothers.The Social Democrats countered wiLh promises to let certain workers retire at 63 instead of 65.As coalilion partners,they will do both at once.It falls to Andrea Nahles,the labour minister and a Social Democrat who likes to wave the banner of social justice ,to push the pension package through parliament by the summer so that it can take effecl on July lst.A previous reform let women with children born after 1992 treat three of their stay-at-home maternily years if Lhey h8d worked and paid full pension contributions.The new mother pension will be for the 8m-9m women who took time off for children before 1992.They will be allowed to count two of those years,instead of just one,as working years for pension purposes.The second part of Mrs Nahles's reforms,retirement at 63,is aimed at people who have contributed to the pension system for at least 45 years.But Mrs Nahles wants to count not only years spent working or caring for children or other family members but also periods of short-term unemploy-ment.Separately,she will also boost the pensions of people who cannot work due to disability,and spend more money to help them to recover.Individually,these proposals may seem noble-minded.But as a package,the plan is short-sighted and one~sided, thinks Axel Bersch-Supan,a pension adviser at the Munich Centre for the Economics of Ageing.It benefits the older generation,which is already well looked after,at the expense of younger people who will have to pay higher contributions or taxes. The financial and psychological costs of the pension al 63 are disastrous, Mr Bersch-Supan says.There wiU no longer be any incentive to keep working longer.In some cases,people may,in effect,retire at 61,register as unemployed for two years,and then draw their full pensions.Pension system in Germany has been adjusLed to_____
A.avertageingtrend
B.tackleageingproblem
C.avoidanaturaldisaster
D.reduceageingpopulation
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(用户名：11；账套：201；操作日期：2014年9月20日) 9月3113，接受中关村电脑公司捐赠显示器20台，价值10000元。编制并保存转账凭证。 摘要：接受捐赠 借：固定资产(1601)10000 贷：营业外收入(6301)10000
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