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(用户名：21；账套：202；操作日期：2014年9月30日)
9月30日，接受合铭家具公司捐赠桌子20张，价值1 000元，填制并保存转账凭证。
摘要：接受捐赠
借：固定资产 (1601)1000
贷：资本公积 (4002)1000

【参考答案】

(1)执行“开始→程序”命令，选择“信息门户”，打开“注册【控制台】”对话框。或者，从左面快捷方式打开“注册【控制台】”......

(↓↓↓ 点击下方‘点击查看答案’看完整答案、解析 ↓↓↓)

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Text 1 Giant corporations often claim to be green, pointing to programs they've undertaken aimed at being environmentally conscious.But sometimes these efforts don't really amount to much.They can be no more than'igrcenwashing, a public relations effort that doesn't represent any fundamental shift in thinking.But such a change may actually be going on among several of the world's largest fossil fuel companies,namcs such as ExxonMobil,Shell,and BP.One of the biggest reasons:pressure from the companies'sharcholdcrs.Investors arc asking corporations to make more transparent the effects climate change will have on their businesses,as well as explain what they are doing to reduce their greenhouse gas emissions.While sharcholdcr motivcs are cerlainly aimed at helping in the worldwide fight against global warming,they also represent a practical need to better understand a company's prospects.If the burning of oil and gas is grcaily curtailed as a result of the December 2015 intemational Paris climate agreement,for example,how might that affect the bottom line of a corporation whose chief source of revenue is extracting and selling carbon-emitting oil and gas?Or,conversely,how is a company planning to take advantage of the business opportunities that emerge from a shift away from fossil fuels?Climate Action 100+,for example,is a shareholder action group that is asking corporations to make stronger commitments to meeting the 80 percent cut in carbon emissions proposed by the Paris agreement signed two years ago by nearly 200 nations.Some 225 investment groups who manage more than S26.3 trillion have signed on in support.Last week,intemational energy giant ExxonMobil said it will step up its reporting to shareholders and the public about the impacts climate change will have on its business,including any expected increased risks.The new policy follows a vote by ExxonMobil investors at the company's annual meeting in May that called for a yearly assessment of the effects of climate change on the company.The new position represents a sea change for ExxonMobil,which until the early 2000s had disputed the need to take action on climate change.Around the world national govemments are shaping new policies in an effort to reduce greenhouse gas emissions to a level that will not allow global temperatures to rise more than 2 degrees Celsius.In the U,S.,individual states and cities are pursuing lawsuits against companies that fail to deal responsibly with greenhouse gas emissions,which they contend harm the public.21.Big corporations are far away from green because

A.theyrarelydoanythingmeaningful
B.theydon'thaveanyfundamentalshift
C.theyhavepoorpublicrelations
D.theylackfundamentalchangesinthinking

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(用户名：22；账套：202；操作日期：2014年1月1日) 设置职员档案职员。编号：101 职员名称：李响所属部门：财务部

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