对下列业务编制会计分录(不考虑增值税等相关税费，不要求写明细账户)
13.兴鑫农场向银行借款20万元，期限6个月，利率4%，款项已存入企业存款账户。
14.兴鑫农场购人一批水稻种子备用，价款8万元用银行存款支付。
15.兴鑫农场为种植水稻，领用种子、化肥等共计65000元.
16.兴鑫农场将收割的水稻人库，总成本为20万元.
17.兴鑫农场赊销一批大米，售价40万元。
18.兴鑫农场本月应付职工薪酬12万元。其中管理人员薪酬6万元，肉猪饲养职工薪酬12000元，(未成熟)母猪饲养职工薪酬4万元，水稻种植职工薪酬8000元。
19.大兴村集体经村民代表大会讨论井经上级批准，村道路水泥硬化，由村民筹资5000元，存入银行。
20.村民翟某承包村水库养鱼，交来承包金10000元，现金已收。
21.某合作杜一项由国家补助资金完成的固定资产交付使用，结转账面价值100000元。
写出基本会计等式，并说明其在会计核算中的作用。
下列各项中，用以衡量农业企业净收益质量的指标是().
A.流动比率
B.产权比率
C.资产负债率
D.净收益现金率
八一农场6月末的库存现金为3100元，银行存款580000元，短期投资168000元，存货2860000元;另有流动负值4060000元长期负债1800000元。则本期末该企业的现金比率为().
A.12.82%
B.18.50%
C.41.73%
D.61.62%
Every country has traffic rules and signs, but are they the same？ In most countries, there are street and road signs with 21__ about location,directions,dangers,cautions, and rules of the road. These 22 ___ tell drivers and pedestrians what to do and what not to do,including speed and parking 23 __\_,places to stop,when to make turns,and other 24____\_.However, specific local traffic laws and practices usually differ around the world. For instance, in Japan, Indonesia, South Africa, the United Kingdom, and other countries ,steering 25____\_are on the right side of vehicles ,and cars and trucks drive on the left side of the road. In other 26 ____\_,such as the United States,Saudi Arabia,Italy, and Mexico,steering wheels are on the left side of vehicles ,and cars and trucks 27____\_on the right side of the road. An illustration of a local 28____\_law is the regulations for pedestrian and school 29 ____ in some Mexican cities:drivers rarely respect the rules,so for safety, people cross streets only at stop lights, on roads with little traffic, or on pedestrian-only 30 ____ across wide avenues.
下列各项中，不属于会计很设内容的是().
A.会计主体
B.持续经营
C.会计分期
D.实地盘存制
