Digital currency Sushi
In 2008, a pseudonym software developer proposed bitcoin as an electronic payment system based on mathematical proof. The idea is to create a means of exchange independent of any central authority that can be transferred electronically in a secure, verifiable and unchangeable manner
bitcoin is a kind of P2P virtual digital currency based on blockchain technology, which can be traded with the world
bitcoin can be used for many purposes, including providing funds for companies, investing in cash and transferring money free of charge. Bitcoin is usually associated with criminal activities such as drug trading, cyber crime and money laundering, because it is almost impossible to associate bitcoin wallet with anyone
According to the new standards, when enterprises withdraw union funds at 2% of the total wage amount:
1. Debit: proction cost, manufacturing expense, sales expense, management expense, etc Turn in, return and transfer to the basic trade union
2. When handing in:
borrow: employee compensation payable union funds 1500
Loan: bank deposit 1500
3. According to the provisions of the trade union law, trade union funds shall be handed in first and returned 60%, Allocated to grassroots trade union:
received returned trade union funds:
borrowed: bank deposit 1350 (1500 * 60%)
loaned: employee compensation payable - trade union funds 1350
4. Allocated to grassroots trade union:
borrowed: employee compensation payable - trade union funds 1350
loaned: bank deposit 1350
there is no balance of employee compensation payable - trade union funds in the current period
extended data:
accounting entry refers to the record indicating the account and amount of a certain economic business. The accounting entry is composed of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded. According to the number of accounts involved, it can be divided into simple accounting entries and compound accounting entries
simple accounting entry refers to the accounting entry involving only one account debit and another account credit, that is, one debit and one credit; Compound accounting entry refers to the accounting entry composed of more than two (excluding two) corresponding accounts, that is, the accounting entry of one loan with multiple loans, one loan with multiple loans or multiple loans with multiple loans
divide all accounting items into asset and liability. Any increase in assets is recorded as debit, and any decrease in assets is recorded as credit; Any increase in liabilities is recorded in the credit, and any decrease in liabilities is recorded in the debit. When making accounting entries, we should follow the principle of "borrowing must be loaned, and borrowing must be equal"
divide all accounting items into "fund occupation and expenditure" and "fund source and income". The former increases debit and decreases credit; The latter reces the debit and increases the credit
At the same time, if you want to quickly master the correct application of accounting entries, you can't rely on rote learning, nor can you use the example entries given in an accounting textbook as the golden key. You can refer to the following methods:1. Memorize on the basis of understanding
2. Combine with economic business to smooth out the corresponding relationship between the subjects
3. Classify all economic businesses, find out the accounting subjects involved in various economic businesses, and find out where to use those accounting subjects for accounting treatment
4. Make clear the accounting content of each subject in combination with accounting standards and accounting subjects
5. Focus on asset impairment, changes in fair value, deferred taxes, contingent liabilities and other accounting treatment
Clear the cost collection and distribution, cost carry forward, profit and loss carry forward, and the calculation and accounting of various taxes Do more accounting practice to strengthen the memory1. Bank deposit
bank deposit is to deposit money in the bank, which is the most well-known way of financial management. For people with weak financial awareness, bank deposit is a good and safe way of financial management
Security: Although bank bankruptcy is unprecedented in China, the central bank has issued a new regulation that once a bank goes bankrupt, you can only pay 500000 yuan for the money you have in the bank. For example, if you deposit 250000 yuan in the bank, you will lose 250000 yuan; If you save 510000 yuan or 1 million yuan, you can only get a compensation of 500000 yuan
rate of return: the interest rate of bank deposit is the lowest, the annual interest rate of current deposit is 0.35%, the annual interest rate of one-year fixed deposit is 1.75%, and the annual interest rate of three-year fixed deposit is only 2.75%. In other words, if 50000 yuan is deposited in the bank for three years this year, the interest after three years will only be 50000x2.75% X3 = 4125 yuan
Liquidity: current deposits have high liquidity and can be deposited and withdrawn at any time, while fixed deposits have low liquidity and can cash the loss interest in advance< 2. National debt is a bond issued by the state, which is simply to lend money to the state. Generally speaking, the investment period of national debt is 3 years, 5 years, 10 years, etc
Security: national debt is the safest one in bonds. It is a low-risk way of financing, which borrows money from investors with national credit as guarantee
yield: Treasury bonds have low risk and low yield. According to the latest data of the Ministry of Finance on December 10, the annual coupon rate of 3-year treasury bonds is 2.84%, that of 5-year treasury bonds is 3.00%, and that of 10-year Treasury bonds is 3.18%
Liquidity: if treasury bonds are cashed in advance, the interest rate will decrease, and buying Treasury bonds is equivalent to long-term deposits
purchase methods
there are several types of treasury bonds. For ordinary people, the common types are voucher treasury bonds and electronic treasury bonds. Voucher type treasury bonds should be purchased at the nearest bank savings outlets, while electronic treasury bonds can be purchased directly on the bank's official website or by using the mobile banking app
3. Bank financial procts
bank financial procts are financial procts launched by banks. Some of these financial procts are developed by banks themselves, while others are sold by banks on a commission basis
Security: since the introction of new policies and regulations on asset management in 2017, bank financial management has broken the rigid cashing, and has not promised to guarantee the principal and interest
rate of return: compared with the previous two years, the rate of return of bank financial management has decreased a lot. At present, the annualized rate of return of half year financial management is about 3.8% - 4.0%
Liquidity: in terms of liquidity, the common bank financial management has a fixed term of one month, three months, six months and one year, which mainly depends on which proct you buy
purchase method: bank financing can be purchased at the bank counter or operated in mobile banking< In general, fund companies raise funds from the general public, and then invest those funds in equity or fixed income financial procts such as stocks, bonds and commodities
Security: Generally speaking, the order of risk and return from low to high is currency type, bond type, mixed type and stock type. However, it also depends on the fund manager's trading ability and market situation. There is no absolute order, which is suitable for people with investment experience
income: floating, depending on the variety
Liquidity: closed funds cannot be redeemed ring the closed period, while open T + 1 funds can be redeemed<
purchase method: in addition to fund companies, securities companies, banks and other channels, many Internet financial management platforms have sold funds on a commission basis, or it is convenient to go to Tiantian fund.com to buy funds< Financial insurance is a new type of insurance with different categories in the domestic insurance market in recent years, both of which have the al functions of insurance protection and investment and financing. At present, there are mainly two types of financial insurance in the market: dividend insurance and universal insurance
Security: insurance and financial procts are protected by law, and also have the function of tax avoidance, with high security
rate of return: the dividend income of dividend insurance is uncertain, which is linked to the actual operating results of the insurance company, and there may be no ceiling on it, but there may be no dividend distribution
universal insurance take universal life insurance as an example, the insurance yield varies according to the way of receiving: if you regularly receive a certain amount of insurance every year, the actual annual interest rate is about 2.5% - 2.8%; If the insurance money is continuously put in the account, the compound interest will be appreciated, and the principal and interest will be withdrawn when it is e, the annual interest rate will be about 4.0% - 4.7%<
Liquidity: most of the financial insurance is lifelong, with poor liquidity
purchase method: generally purchase from major insurance companies or banks< The first rule of investment and financial management is not to lose money; The second rule is to remember the first rule. Therefore, for ordinary people, financial security is the first, income is the second
the content of this article is for reference only, and does not constitute investment advice. Investors should operate accordingly and bear their own risks. The interest fee, interest rate, income and validity period of specific procts are subject to the actual official page information.
1. Flower art, tea art, paper cutting, embroidery
flower art is suitable for women who like flowers. From raising and planting flowers to cutting and arranging flowers, they can entertain themselves and open flower shops. Tea art is suitable for women who like tea ceremony. Tea is a social currency with social attributes, and female tea artists are the highlights of social interaction. Paper cutting and embroidery are the treasures of traditional culture and the quintessence of our country. They are the best inheritors of tradition, just like those who are interested in learning
2, art, design
art, design, suitable for women with painting foundation or aesthetic talent. There are many categories of art and design, including traditional Chinese painting, painting, illustrator, sketch, cartoon, graphic design, interior design, fashion design and so on
to classify these as art and design is the creation of beauty, which is more emphasis on the study of basic skills than flower art, tea art, paper-cut and embroidery. Furthermore, only when there is beauty in the hearts of craftsmen can we create beauty
3, beauty and make-up
beauty and make-up are the most popular skills for girls. Women's demand for beauty, in cosmetics, beauty consumption, is the largest expenditure
girls can learn the skills of beauty and make-up. First, they can work as beauticians in beauty salons and join the beauty instry. Second, they can work alone as a beauty and make-up studio to provide make-up services for women
In recent years,
4, finishing division
finishing division is a new and popular occupation, which is mainly a special wardrobe, shoe and hat room, taking into account the goods, environment, ideas and planning
the customers of this craft are mainly rich people, so they are more stable than other women in terms of customer stability, purchasing power and service charges
5, experiencer
experiencer appeared for many years, including hotel experiencer, tourism experiencer, proct experiencer and so on. The experiencer should not only have a delicate mind, but also be good at observation, summary and writing
experiencer is suitable for female students who meet the needs of these characteristics. Such needs encounter freezing point after the epidemic, and the current market demand is less, so it needs to be carefully selected
for the simplest example, where is the craftsmanship spirit of China now used? The newly developed ones are not comparable to those of other countries, such as UAV, rice technology and so on. Drones and other things, even foreigners are scrambling to place orders. Foreign countries also have UAVs, but they are not as good as China. Rice technology has been famous for a long time
if there is no craftsman spirit in China, it will always be a world-class processing factory, and craftsman spirit is the competitiveness that China urgently needs. How to make a new thing to the extreme will proce what kind of competitiveness; How can the old things be improved into new goods? This is still very lacking in our country. It's just to imitate other people's technology. Is this really good? Many of them can only be pasted with other people's brand, which is not concive to long-term competitiveness.
Chapter 1 Let's go into geography
§ 1.1 geography knowledge around us
geography and daily life: geography is closely related to daily life. We can learn about the weather, the basic situation and local conditions around the world
geography and proction construction: our proction activities can not be arbitrary, it is affected and restricted by the geographical environment< br /> § 1.2 how to learn geography - learn to look at maps:
types of maps: aerial view and composition of plane maps: ① legend and annotation: introce the marks of each object. ② Direction: used to discern direction; There are coordinates: n is north, s is south, e is East, W is West; No coordinate: use up north down south, left West right east; Longitude (north-south), latitude (east-west) determine the direction. ③ Scale: the ratio of the distance on the map to the actual distance. The denominator is large, the scale is small, the scope is large, and the content is simple. a. Digital B. literal C. line type
learn to collect geographic information: ① consult geographic dictionaries; ② consult relevant people; ③ consult information on the Internet, etc.
Chapter 2 the face of the earth § 2.1 understanding the shape of the earth: the earth is an irregular sphere with flat poles and bulging equator. Magellan parade: Spain → Magellan Strait → Pacific Ocean → Philippine Islands → Indian Ocean → Cape of good hope → Spain
how big is the earth: surface area = 510 million square kilometers; Radius = 6371 km; Equatorial circumference = 40000 km
globe: Antarctic, Arctic, earth axis. A circle whose axis is parallel to the earth is called a latitude. 0 ~ 30 degrees is low latitude area; 30 ~ 60 degrees is the middle latitude area; 60 ~ 90 degrees is high latitude area. The dividing line between the northern and southern hemispheres is the equator. The arc connecting the north and South and perpendicular to the danger is called the meridian. The dividing line between the eastern and western hemispheres is 20 ° W and 160 ° E Warp and weft grid: a grid formed by interweaving longitude and weft on a globe
name shape length indicates direction 0 degree
meridians semicircles (arcs) are equal, north-south primary meridians
latitudes are all circles (except poles) are unequal (north-south symmetrical two are equal), east-west equator
§ 2.2 distribution of sea and land in the world. The smaller land is called an island. The continent and its nearby islands make up a continent. There are seven continents in the world, which are Asia, Africa, North America, South America, Antarctica, Europe and Oceania Pay attention to p23, FIG. 2-19 and Fig. 2-20) Antarctica and Arctic Ocean are the most longitudinally trans continental oceans; Latin America; America south of the United States, which refers to Mexico and other South American countries; Africa: 30 million square kilometers; North America: 24 million square kilometers; South America: 18 million square kilometers; Antarctica: 14 million square kilometers; Europe: 10 million square kilometers; Oceania: 9 million square kilometers
continental boundary: Eurasia: Ural mountains; Great Caucasus mountains; Turkish Strait (connecting the Black Sea and Mediterranean Sea); Black Sea; Caspian Sea; The Ural River. Asia and Africa: Suez Canal. North America: Bering Strait. North and South America: Panama Canal
four oceans: 1. From large to small: Pacific Ocean, Atlantic Ocean, Indian Ocean and Arctic Ocean
1 § 2.3 terrain of the world
land terrain: all kinds of ups and downs of the surface, collectively known as terrain
terrain type: plain, plateau, mountain, hill and basin. Elevation is used to represent the fluctuation of the ground on the topographic map. Green means plain, blue means ocean, yellow means high mountain and plateau, and white means glacier
topographic features: the common feature of plain and plateau is that the ground unlation is small; The difference is that the altitude of the plain is high, generally below 200 meters, while the altitude of the plateau is high, and the edge is steep. The common feature of mountain and hill is that the ground is rugged; The difference is that the mountains are higher, the altitude is more than 500 meters, the slope is steeper, the valley is deeper, and the hills are lower, the relative height is generally not more than 200 meters. The basin is surrounded by mountains or plateaus, and the middle part is relatively flat
seabed topography: Continental Shelf: the natural extension of land to the sea, with gentle slope and water depth within 200m. Continental slope: a steep slope of the continental shelf with a sharp increase in water depth to several thousand meters. Mid ocean ridge: the place where the bottom of the ocean was born, with strong volcanic activity. Trench: the deepest part of the bottom of the ocean. The maximum water depth can reach more than 10000 meters. Learn to read maps
§ 2.4 land sea transition
continental drift hypothesis: the original earth had a whole continent, which became "Pan continent"< According to the theory of plate tectonics, the earth is composed of six plates, namely, Eurasian plate, American plate, African plate, Pacific plate, Indian Ocean plate and Antarctic plate. Almost all of the Pacific plate is ocean. The interior of the plate is relatively stable, and there are tension cracks, tension, collision and compression at the junction of plates. Volcanoes and seismic belts: the junction of plates. The circum Pacific volcanic seismic belt and the Mediterranean Himalayan volcanic seismic belt
Chapter 3 residents of the world § 3.1 world population
the number and growth of world population: the world population is still growing rapidly. The natural growth rate of population in countries with high economic level is relatively slow, while that in countries with low economic development level is relatively fast
formula: birth rate = birth population ÷ Total population × 100% Mortality = dead population ÷ Total population × 100%
natural growth rate = birth rate death rate
distribution of world population: the vast majority of people in the world live in middle and low latitudes, in plains and basins with mild and rainy climate, or near the sea. There are eastern and southern Asia, Western Europe, North America and eastern South America
population problems in the world: some countries in Asia and Africa are growing too fast; Some European countries are in negative growth. The growth of population should be coordinated with resources and environment, and adapt to social and economic development< br /> § 3.2 the race of the world
people are divided according to the characteristics of human system
yellow race: distributed in eastern Asia; Black race: Central and southern Africa
white race: distributed in Europe, North America, northern Africa, Western and southern Asia, Oceania
* * mixed race: intermarriage of three races § 3.3 languages and religions of the world
Languages of the world: working languages of the United Nations: Chinese, English, French, Russian, Spanish, Arabic
Chinese: the most used language in the world, reaching 1.3 billion; English: the most popular language in the world
religions in the world: Christian churches: towering; Distribution: Europe, America, Oceania; Overview: the world's largest and most popular religion, the total number of believers more than 1 billion, divided into more than 100 countries and regions. Classic: the Bible Islamic Mosque: the stars and the moon; Distribution: West and southeast of Asia, north of Africa; Overview: there are more than 700 million Muslims in the world; Classic: Koran
I. main tropical climate types
1. Tropical rain forest climate is mainly distributed near the equator, with high temperature and rainy all year round
2. The tropical grassland climate is mainly distributed in the north and south sides of the equatorial rainforest climate in Africa and South America. The temperature is high all year round, and there are obvious dry season and rainy season in a year
3. The Indian peninsula and Indochina Peninsula in the South and southeast of Asia are the most significant tropical monsoon climate. This kind of climate has high temperature all the year round, and it can be divided into two seasons of drought and rain in a year. The wind direction changes with seasons. In dry season, the wind blows from the land to the sea, and there is less rain; In rainy season, the wind blows from the sea to the land, and the precipitation is concentrated
4. The tropical desert climate is mainly distributed in the west coast of the mainland and inland areas near the Tropic of cancer. This climate has few precipitation, hot and dry all year round, and there are large deserts on the ground< Second, the main climate types of temperate zone are
1. The temperate and subtropical monsoon climate is distributed in the eastern part of Asia. It is hot and rainy in summer and cold and dry in winter. It is roughly bounded by the 0 ℃ isotherm of the average temperature in January, with the temperate monsoon climate to the north and the subtropical monsoon climate to the south
2. The Mediterranean climate is mainly located in the middle and low latitudes of the west coast of the mainland, with the Mediterranean coast being the most distributed. It is hot and dry in summer and mild and rainy in winter
3. Temperate continental climate is mainly distributed in mid latitude inland areas, with cold winter and hot summer, large temperature change, less precipitation and concentrated in summer
4. The temperate marine climate is located on the west coast of the continent in the middle latitudes, and the western part of Europe is the most widely distributed. It is mild and rainy, and the annual changes of temperature and precipitation are relatively small
the first chapter is about understanding continents
1.1 Asia and Europe
"Asia" and "Europa": Asia: the place of sunrise in the East, Europa: the place of sunset in the West
the continental parts of Asia and Europe are integrated to form the Eurasian continent. Asia is bordered by the Pacific Ocean, Indian Ocean and Arctic Ocean in the East, South and North, Europe in the west, Africa in the southwest and North America across the Bering Strait in the East. With an area of 44 million square kilometers, Asia is the largest continent in the world. Europe is bordered by the Arctic Ocean, Atlantic Ocean and Mediterranean Sea in the north, West and south. It is connected with Asia in the East and Africa in the south< There are three characteristics of the topography of Asia: 1
2. 3. The terrain is high in the middle and low around<
terrain difference:
Asia and Europe
average altitude is high, the continent with the lowest altitude in the world
relative height fluctuates greatly to the ground, and the difference is small
the main terrain is plateau and mountain plain
the terrain is high in the middle, and the surrounding plains and mountains are mainly distributed in the South and North
complex and diverse Asian climate: complex and diverse: significant continental characteristics; The monsoon is the strongest, the most typical and the most extensive< In Asia, where there are many rivers, most of them originate from the plateau mountains in the central part of China, and flow radially to the sea along the terrain< The population and country of Asia: Asia is the most populous continent in the world, with a total population of 3.672 billion in 2000, accounting for about 60% of the world's total population. Most of the countries with a population of more than 100 million in the world are in Asia. Africa is the continent with the largest number of countries. Africa is located in the west of the eastern hemisphere, across the equator north and south. It is adjacent to the Indian Ocean in the East, the Atlantic Ocean in the west, the Mediterranean Sea and the Strait of gibraltarian in the north, and the long red sea in the northeast and Asia, and the Suez Canal is the land boundary. Africa has 54 independent countries, the largest in the world. The plateau area of the African continent is vast, known as the "plateau continent"
the Sahara desert, located in the north of Africa, is the largest desert in the world, accounting for about 50% of the total area of the continent
hot climate: Africa is the largest arid continent in the world< br