整形前后的Vanilla Chamu
A Japanese woman has undergone a startling physical transformation that has so far involved more than 30 cosmetic procedures at a cost of 10 million yen or $102,000.
The lady, a model known as Vanilla Chamu, has said she intends to keep having surgeries until she has achieved her lifelong goal to look like a French doll.
Photos of Vanilla prior to her first procedures reveal a rather mousy Japanese teenager whose facial features are virtually unrecognizable from the bizarre and undoubtedly more western-looking appearance that she now possesses.
Certain plastic surgery treatments, including double-eyelid surgery and nose jobs, are increasingly popular amongst Asian woman wishing to look more western.
Vanilla has unquestionably had those treatments, but her long list of procedures also includes liposuction, eyelash implants, dimple creation, and breast implants, reports BuzzFeed.
Still her current look isnt enough for Vanilla in her quest to become a perfect living French doll.
She has recently had even larger breast implants fitted and her next procedure promises to be her most extreme yet as she plans to undergo height lengthening surgery.
Vanilla underwent her first plastic surgery when she was 19 years old and keeps her current age a well-guarded secret.
She has become something of a cause clbre in her native land, making countless television appearances and launching a pop career.
Her unusual appearance undoubtedly makes her guaranteed to stand out in any crowd, but she does possess a very unusual view of what a french doll should look like.
A French doll can also be known as a porcelain doll, bisque doll or china doll and means a doll partially or wholly out of bisque porcelain.
Traditionally they are characterized by their realistic, skin-like matte finish and were at the peak of their popularity between 1860 and 1900. Such dolls are now highly collectible and worth thousands of US dollars.
With her inflated pout and fake breasts, Vanilla certainly doesn't resemble a classic children's toy, but she is undoubtedly her own creation.
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据英国《每日邮报》5月4日报道,一名日本女模花费1000万日元(10.2万美元),历经30余次整形手术,完成了惊艳变身。
该模特名叫瓦尼拉沙米,以看起来像法国洋娃娃为人生目标,为此,她打算不断整形达成愿望。
手术前,瓦尼拉的照片看起来是个很不起眼的少女,术后摇身一变,拥有了光鲜亮丽的西式相貌,完全判若两人。
对渴望看起来更洋气的亚洲女性来说,双眼皮手术、鼻子整形手术等整容治疗越来越受青睐。
美国社交新闻网BuzzFeed报道称,上述手术瓦尼拉均做过,除此之外,她的一长串手术单还包括抽脂手术、睫毛植入、酒窝成型以及隆胸。
但尽管如此,她目前的相貌与完美的法国洋娃娃目标尚有距离。
为更接近愿望,最近她接受了进一步的隆胸手术。她下一步计划进行增高手术,这将是所有整形手术中最极端的一项。
瓦尼拉接受第一次整形手术时不足20岁,目前她对自己的年龄守口如瓶。
在日本,她已然成了轰动一时的人物,出现在各种电视节目上。独具一格的面容足以让她在任何场合都与众不同。
法国洋娃娃也称瓷娃娃,部分或者全部由素瓷制成。通常,瓷娃娃外表光滑,栩栩如生,在1860年到19xx年很流行。现在则具有非常高的收藏价值,价值可达数万美元。
当然,有着隆过的嘴唇和胸部的瓦尼拉并不像经典的儿童玩具,但她毫无疑问是独一无二的。
第二篇:实际成本法核算和计划成本核算法
①实际成本法核算 实际成本法是指企业对各种材料的收、发、存均按实际成本在其明细账和总账中予以登记。这种方法一般适用于规模较小、存货品种简单、收发业务不多的企业。一般设置了“原材料”、“在途物资”等科目核算。
“原材料”科目,用于核算库存各种材料的收发与结存情况。在原材料按实际成本核算时,本科目的借方登记实际增加的库存材料的成本,贷方登记实际减少的库存材料的成本。期末余额在借方,反映企业库存材料的实际成本。
“在途物资”科目,用于核算企业采用实际成本法进行材料、商品等物资的日常核算、货款已付尚未验收入库的各种物资的采购成本。本科目借方登记企业购入尚未入库物资的实际成本,贷方登记企业验收入库材料的实际成本。期末余额在借方,反映企业尚未验收入库的物资的实际成本。
【例题】天津滨海股份有限公司20xx年1月10日从本市购入甲材料一批,取得增值税专用#5@p中注明,价款10 000元,增值税1 700元,全部货款已通过银行存款支付,甲材料于1月28日全部验收入库。(采用实际成本法)编制会计分录如下:
20xx年1月10日时:
借:在途物资—甲材料 10 000
应交税费—应交增值税(进项税额) 1 700
贷:银行存款 11 700
20xx年1月28日时:
借:原材料—甲材料 10 000
贷:在途物资—甲材料 10 000
②计划成本法核算
计划成本法是指企业对于库存的各种原材料均按计划成本在其明细账和总账中予以登记,原材料的实际成本与计划成本的差异,通过“材料成本差异”科目核算。这种方法适用于材料品种繁多、收发频繁的大中型企业,或者管理上需要分别核算材料计划成本和成本差异的企业。一般设置了“原材料”“材料采购”“材料成本差异”等科目。
“原材料”科目,核算表库存各种材料的收发存情况,在材料采用计划成本核算时,本科目的借方登记入库材料的计划成本,贷方登记发出材料的计划成本,期末余额在借方,反映企业库存材料的计划成本。
“材料采购”科目,借方登记采购材料的实际成本,贷方登记入库材料的计划成本。借方大于贷方表示超支,从本科目贷方转入“材料成本差异”科目的借方;贷方大于借方表示节约,从本科目借方转入“材料成本差异”的贷方;期末为借方余额,反映企业在途材料的采购成本。
“材料成本差异”科目,本科目是表示实际成本与计划成本的差异,借方反映超支额,贷方反映节约额。期末余额如为借方余额,则反映实际成本大于计划成本,表超支。期末余额如为贷方余额,则反映实际成本小于计划成本,表节约。
【例题】天津滨海股份有限公司20xx年1月10日从本市购入甲材料一批,取得增值税专用#5@p中注明,价款10 000元,增值税1 700元,全部货款已通过银行存款支付,计划成本是9 000元。(采用计划成本法)
购买甲材料时:
借:材料采购—甲材料 10 000
应交税费—应交增值税(进项税额) 1 700
贷:银行存款 11 700
材料入库时:
借:原材料—甲材料 9 000
贷:材料采购—甲材料 9 000
结转差异时:
借:材料采购—甲材料 1 000
贷:材料成本差异—甲材料 1 000