题目内容

莱纺织业企业为增值税一般纳税人,适用的增值税税率为13%。该企业以其生产的服装作为福利发放给100名生产车间管理人员,每人一套,每套服装不含税售价为350元,成本为280元。不考虑其他因素,下列各项中,该企业关于非货币性福利的会计处理结果错误的是()

A. 确认制造费用39550元
B. 确认应付职工薪酬39550元
C. 确认主营业务收入39550元
D. 确认增值税销项税额4550元

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企业将自有房屋无偿提供给本企业行政管理人员使用,下列各项中,关于计提房屋折旧的会计处理表述正确的是()

A. 借记“其他业务成本”科目,货记“累计折旧”科目
B. 借记 “其他科目”科目,贷记"累计折旧""科目
C. 借记“累计折旧”科目“营业外支出”科目,货记“累计折旧”科目
D. 借记“管理费用” 科目,贷记“应付职工薪酬”科目,同时借记“应付职工薪酬”科目, 贷记“累计折旧” 科目

下列各项中,应通过“应付职工薪酬”科日核算的有()

A. 提取的工会经费
B. 计提的职工住房公积金
C. 计提的职工医疗保险费
D. 确认的职工短期带薪缺勤

下列各项中,应确认为应付职工薪酬的有()

A. 非货币性福利
B. 社会保险费和辞退福利
C. 职工工资和福利费
D. 工会经费和职工教育经费

Fill in each blank with one of the words or phrases in the box below. Change the form where necessary.loyalty failure justice for granted be conscious of bad luckFrom time to time, in the years to come, I hope you will be treated unfairly, so that you will come to know the value of ___1_____. I hope that you will suffer betrayal because that will teach you the importance of ____2_______. Sorry to say, but I hope you will be lonely from time to time, so that you don’t take friends________3___________. I wish you _______4_______again, from time to time, so that you will _________5___________ the role of chance in life and understand that your success is not completely deserved and the _____6_______ of others is not completely deserved either.

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