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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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下記の決算整理事項に基づいて、精算表を作成しなさい。ただし、会計期間は20×2年4月1日から20×3年3月31日までである。 なお、精算表の 決算整理事項 現金の実際有高は74,000円であり、帳簿有高との不一致の原因は判明しなかった。 受取手形及び売掛金の期末残高に対して2%の貸倒れを見積もる。 貸倒引当金の設定は、差額補充法による。 期末商品の実地棚卸高は、31,600円であり、売上原価は「仕入」の行で算定する。 通信費に計上されている郵便切手の未使用高が、80o円あった。 備品について、残存価額ゼロ、耐用年数6年の定額法で減価償却を行う。 残高試算表には、既に11か月分の減価償却費が計上されている。 借入金の利息の未払分が120円あった。 受取利息の未収分が500円あった。 保険料の前払分が180円あった。 法人税、住民税及び事業税3,180円を計上する。 )の中に適切な用語を記入しなさい。 の 2 3 4 5 6 7 8 の 精算表 残高試算表 修正記入 損益計算書 貸借対照表 勘定科目 借方 貸方 借方 貸方 借方 貸方 借方 貸方 現金 74,800 受取手形 45,200 45,200 売掛金 32,800 32,800 貸付金 48,000 48,000 繰越商品 28,800 カ 備品 72,000 72,000 支払手形 10,800 10,80 買掛金 6,000 6,00m 借入金 40,000 40,00 貸倒引当金 備品減価償却累計額 資本金 繰越利益剰余金 400 ネ 35,000 ケ 150,000 150,00 50,000 50,00 売上 158,000 158,000 受取利息 960 仕入 104,160| キ カ 給料 25,400 25,400 減価償却費 11,000 タ 支払家賃 4,800 4,800 通信費 3,000 チ 保険料 720 支払利息 480 451,160| 451,160 貸倒引当金繰入 貯蔵品 ク 雑 ア 未払利息 保険料 )利息 法人税、住民税及び事業税 イ ウ 未払法人税等 ホ 当期純利益 合計

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