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経営経済学 大学生・専門学校生・社会人

至急です。 助けてください。 会計簿記の、解説と解答をお願い致します。

次の決算整理前残高試算表と決算整理事項等にもとづいて、 貸借対照表と損益計算書を完成しなさ い。 消費税の仮受け・仮払いは、売上取引・仕入取引のみで行い、 税抜方式で処理する。 なお、 会計 期間はX2年4月1日からX3年3月31日までの1年間である。 借方 決算整理前残高試算表 2,400,000 現 1,340,000 普 2,700,000 480,000 464,000 通座取 掛消 ム 収越払 現普当受売仮未繰仮備支買借未仮貸備資繰売受仕給支支 掛入払消引償本益 預:預:手 入商 金金金形金 税金品税品形金金金税金額金金上料入料:賃息 家利 259,200 280,000 仮払消費税 64,000 仮払法人税 1,200,000 備 勘定科目 13,203,200 2,800,000 仕 仮受消費税 貸倒引当金 備品減価償却累計額 560,000 給 繰越利益剰余金 576,000支 払 受取手数料 80,000 支 手 払払 払家 貸 方 120,000 128,000 272,000 3,000,000 38,880 388,000 12,960 240,000 4,000,000 699,360 3,880,000 424,000 13,203,200 決算整理事項等 1. 商品代金の未収入額 ¥120,000 を自己 振出小切手で回収したさいに、 借方科目 を現金、貸方科目を未収入金と仕訳して いたことが判明した。 2. 当期の2月1日に備品¥600,000 を小 切手を振り出して購入し、同日から使用 していたが未処理であった。 3.X3年3月31日に商品¥20,000(本体 価額)を掛けで仕入れていたが未処理で あった。 10%の消費税についても適切に 処理する。 4. 売上債権(受取手形と売掛金)の期末残 高に対して 4%の貸倒引当金を見積も る。 貸倒引当金の設定方法は差額補充法 による。 5. 期末商品棚卸高は¥520,000 である。 6. 備品について、 残存価額ゼロ、耐用年 数 5年とする定額法により減価償却を 行う。 また、当期に取得した備品も同様 に減価償却を行うが月割計算による。 7. 手数料の未収分が ¥12,000 ある。 8. 家賃は前期以前から毎期同額を8月1 日に向こう1年分として支払ったもの である。 NOTE BOOK 9. 借入金 (前期の2月1日に期間2年地 で借り入れ)の利息は毎年1月31日に過 去1年分を支払っている。 10. 消費税の処理 (税抜方式)を行う。 11. 当期の法人税、住民税及び事業税は ¥124,000 と算定された。 仮払法人税等 との差額は未払法人税等として計上す る。

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TOEIC・英語 大学生・専門学校生・社会人

英語がとっても苦手で何が書いてあるか全く分かりません。 明日の朝提出しなければならないのでどなたか解いてください。お願いしますお願いします。

44 15 20 25 30 Lecturer 10 Class times Office hours* Classroom Textbook Reading Read the following passage and answer the questions. English Writing Core I 43 ► This course is for foreign students to learn basic academic writing skills. The course is divided into three classes according to the results of a placement test. ► The placement test is on Tuesday, September 2 at 9:00 in Bldg. 10 Room 1. ▸ After the test, students must visit the student office by September 9 to register. This is a half-year course, and students who have completed one level can enter the next level in the spring term without taking the placement test. Level 1 Level 2 Level 3 Prof. Smith Friday 9:00 a.m.-10:30 a.m. Friday 10:45 a.m.-12:00 p.m. Bldg. 12 Room 1 "Advanced Writing Strategies Level 1: This course introduces students to the basics of English academic writing. Students will begin by learning how to write a coherent paragraph and then apply this skill to writing a five-paragraph essay. They will learn how to create an effective thesis statement, topic sentences, introduction and conclusion, as well as how to organize supporting sentences logically. Students are required to submit one single-paragraph composition, one essay outline and two essays on pre-selected topics at the end of the course for assessment. | 43-45 英 Green Valley University, Autumn Semester Level 2: In this course students focus on gaining an in-depth understanding of the form and function of *argumentative writing and compare and contrast representative essays. Emphasis is placed on writing effective thesis statements and developing paragraphs. Students also learn effective citation, paraphrasing and summarizing skills. Reading academic articles to improve their writing style and vocabulary is a key feature of this course. Assessment is based on two short essays and a paraphrasing and summarizing task. 4 Bldg. 19 pre-selected 24 paraphrase Prof. Simpson Prof. Wheeler Wednesday 9:00 a.m.-10:30 a.m. Monday 10:30 a.m.-12:00 p.m. Wednesday 10:45 a.m-12:00 p.m. Monday 1:20 p.m.-2:50 p.m. Bldg. 10 Room 1 "Have Fun Writing" Bldg. 10 Room 5 "Essay Writing Skills" Level 3: For more experienced students, this course aims to develop advanced essay. writing skills. Emphasis is placed on taking a position in an argumentative essay, researching, evaluating sources and logically developing ideas throughout the essay Students will also learn how to effectively integrate a range of sources into their writing. Assessment is based on one long essay on an academic topic chosen by the student. (379 words) * office hours: 大学の研究室などで教員に面談が可能な時間帯 thesis statement: (エッセイの) 主題文 argumentative: Words & Phrases 32 9 Prof. 20 assessment 29 take a position 15 coherent 21 in-depth 31 integrate A into B 19 composition 24 citation 31 a range of~ Read the passage and put T (True) or F (False) in the brackets. (各2点) (1) Students cannot choose the level of the course they want to take. (2) Students who have finished the level 2 course can enter the level 3 course without taking a test. ( ) (3) All students, whichever level they are taking, must submit at least one essay on a topic chosen by the student for assessment. ) 2 Questions Answer the following questions. [1] Choose one word which has the same pronunciation as the underlined part of the following word from the passage. (4点) thesis a. beneath b. breathe c. worthy d. smooth [2] Complete the answer to the following question. "What is a placement test?" "It is a test to [3] Hiroshi wants to see the lecturer of the Level 2 course to ask some questions. Tell him what to do to see the lecturer. (6点) [4] Choose the suitable word for each blank. (1) Level 1 students focus on how to write logical and well paragraphs. a. devised b. organized c. known (2) Level 3 students have to make their opinion essay. a. correct b. decent c. clear [5] Choose the suitable phrase for the blank. "Level 2 students are required to fully understand a. what argumentative writing is b. how important it is to write an effective thesis statement c. what the basic structure of English academic writing is d. how argumentative writing is evaluated 3 Listening Quiz (1) a. Visit the lecturer at the specified time. b. Go to Room 1 in Building 10 by September 9. d. spoken d. different (5点) c. Buy the textbook during the specified period. d. Register at the student office by the closing day. (2) a. To learn how to organize supporting sentences logically. b. To improve their writing style and vocabulary. c. To create an effective thesis statement. d. To develop ideas logically throughout the essay. (各4点) Listen to the recording and choose the best option. in an argumentative (5点) 45 回 (各3点) 33

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TOEIC・英語 大学生・専門学校生・社会人

自分の回答と照らし合わせて確認したいので、答えがなにになるかどなたか教えてください。 解説もあると助かります。

5 A Matter of Taste Reading Passage 042 At the age of just 22, Jamie Oliver became well known across the UK as "The Naked Chef." He called himself this not because he cooked wearing no clothes, but because he wanted to simplify food preparation so that everybody could follow his recipes. He wanted to "strip down" the idea of cooking. Since then he has had numerous TV shows, published 50 many books, and has become a household name in the UK. Today, one of the activities Jamie Oliver is best known for is his great effort to improve the school dinners that children eat every day. One day, he visited the kitchen of a typical London secondary school, and he was shocked to see how much processed junk food the kids were given to eat each day. Fat and sugar levels were extremely high, and nutritional values very 10 low. The "turkey twizzler" became the symbol of these unhealthy meals: processed meat containing 21.2% fat and only 34% actual turkey. Oliver ran the school kitchen for one year and tried to show that it was possible to serve healthy meals on a limited budget—and that kids actually enjoyed eating them. His mission was to radically change the eating habits of children in that school, and across the country. 150 200 15 20 25 CULTIES 250 His project (the "Feed Me Better" campaign) has had some influence on school dinners in the UK. After watching the documentary Jamie's School Dinners, 271,677 people signed a petition calling for healthier school meals. This led the Prime Minister to agree to spend 280 million pounds (about 37 billion yen) on school dinners, to ban some junk food from school menus, and to create a School Food Trust to provide support and advice for people preparing school meals. Research, by the way, shows that children who stop eating sugary, fatty food and instead eat Oliver's school dinners are better behaved in class, and they get higher test 300 scores, too. 350 Of course, the project has had some problems. At first, many students (and even parents) resisted the removal of the junk food they were so used to. In one famous instance, some parents were passing local takeaway food to their children through the school fence. Also, schools that followed the plan for a while were often found to gradually drift back into bad habits. After all, it is easier and cheaper to just give the kids junk food. However, Oliver's efforts represent a positive start, and with obesity becoming such a huge problem (see Unit 4), 400 it's a very necessary start.

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TOEIC・英語 大学生・専門学校生・社会人

お願いしますm(_ _)m

USEFUL EXPRESSIONS 下の欄から適切な熟語を選び、 次の日本語の意味を表わすような英文を作りなさい。 1. 多くの自治体が、廃棄物処理に費用がかさんでいることを心配している。 Many municipal governments ( cost of waste disposal. 2. 規則的な運動は、私たちの日常生活で大変重要な役割を果たすものだ。 Regular exercise ( ) our daily life. 3. 科学者たちは、なぜそのクジラが浜辺に打ち上げられたのか、困惑している。 Scientists are puzzled ( why the whale. had swum to the shore. 4. 大雨に加えて強風が、その地域の家々を完全に破壊してしまった。 The strong wind, ( completely destroyed the houses in that area. ) the rising 5. 雨が降り続くうちに、川の水がうちの表玄関にまで来てしまった。 As the rain ( up to our front door. ) the heavy rain. WRITING 次のそれぞれの英文の( を完成させなさい。 ) pour down, the river came as to be concerned about continue to in addition to play a role in の中の語句を並べ替え、日本語の意味を表わすように英文 1.他の数種の鳥と違い、カツオドリは水中に垂直降下できる。 (other/unlike/ birds/some), gannets can dive vertically. gannets can dive vertically. 2. 彼女は日々の心配事を全て忘れて、 3週間の休暇にハワイ旅行へと旅立った。 She took off on a 3-week holiday for Hawaii, (all / behind / worries / her / leaving) her. She took off on a 3-week holiday for Hawaii, her. 3. 台風が東京を直撃する可能性は無いように思える。 (possibility/seems/be/there / to / no) of the typhoon hitting Tokyo. of the typhoon hitting Tokyo.

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