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。

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

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%

下列各项中，不属于我国会计规范内容的是().

A.会计目标

B.税法

C.会计准则

D.会计法

下列各项中，不属于农业企业会计要素内容的是()

A.资产

B.盈余

C.负债

D.所有者权益

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.