题目内容

三浦公司为增值税一般纳税人,增值税税率为17%,材料按实际成本核算,其2007年11月有关资料如下:
(1)本月购入甲材料,支付货款3000000元,增值税专用发票上的税额510000元,货款及增值税额已用银行存款支付。甲材料当即验收入库。购入甲材料主要用于生产A产品200件。
(2)本月将50%的甲材料投入生产A产品100件,A产品100件于本月全部完工验收入库,实际生产成本3400000元；另50%的甲材料将于下月投入生产A产品100件,估计将投入成本共计3500000元。
(3)本月完工A产品中,80件已签订销售合同,每件合同售价38000元；另20件尚未签订销售合同,A产品市场售价为40000元。A产品销售时,估计发生销售费用每件6000元。
(4)假设甲材料、A产品月初均无库存。
要求:计算甲材料、A产品2007年11月应计提的跌价准备,并编制计提跌价准备的会计分录。

查看答案

搜索结果不匹配？点我反馈

更多问题

Honorable Ministers，
Your Excellencies，
Ladies and Gentlemen,
It is a great pleasure to welcome you to the first session of the Conference of the Parties to the WHO Framework Convention on Tobacco Control. One hundred and twenty one countries are now contracting parties to the Convention. Of these, 110 are here today, with full powers of participation. You represent nearly three quarters of the world's population. You represent nations at all levels of income and all stages of development. //In this powerful gathering, we have three of the five top tobacco-leaf exporting countries, and four of the five top cigarette-exporting countries. This group of countries represents 69% of the world's cigarette consumption. It might seem astonishing that this group is also preparing to put into action the roadmap for countries to control tobacco. But this group has already changed history. //
When the process began there was some skepticism over its success. The skeptics were wrong. You are driving change forward. To name some examples: India has introduced comprehensive tobacco advertising bans. Australia, Brazil, Canada, Singapore and Thailand have introduced highly visible graphic warnings on cigarette packets. The European Union is on its way to doing the same. In Ireland, Norway, and now in Spain, smoking has been banned in indoor public places. These, and other similar steps, will result in a major reduction in tobacco deaths. //
New York State passed a smoking ban. It termed this act its "strongest public health policy ever". Ironically, now it's said that the only place you can smoke with impunity in New York City is the United Nations Building. Both Ann Veneman and I have said that this is wrong. // Smoking should be banned in all UN premises. Also, cigarette sales should be banned in all United Nations premises. After all, the people who are smoking in the UN building sometimes are the representatives of the same Member States who have signed up to the Framework Convention. But it can be hard to put agreements into practice. We will all face this. //
Ladies and gentlemen, when we know that, in an Irish pub, a smoking ban can really work, then we know that anything is possible. Smoking is an advance contract. Those who smoke don't pay now, but will do so 30 to 40 years later, when their health fails. They pay with lung cancer, with obstructive airways disorders, with cardiovascular diseases. One in two smokers pays with their life. We have to help them stop smoking. We have to prevent them from starting. //
This convention is something that we all committed to. Its provisions are bold. They are based on knowledge of what is effective.
We will make it work.
Thank you. //
(Speech by LEE Jong-wook, former Director-general of WHO, at the Conference of the Parties in Geneva on February 6, 2006)

在我国社会主义市场经济条件下,如何正确运用集权制、分权制和均权制？

2000年8月5日,儿童甲与儿童乙在一起玩玩具手枪,儿童甲的枪不慎“走火”,子弹打伤了儿童乙的右眼。事后甲父来看望儿童乙,表示一定要给儿童乙治好眼伤。从2000年8月到2001年5月花去医疗费5000元,甲父如数付了这笔钱。经双方家长同意,乙父带儿童乙到上海等地求医半年多,花费医药费1.5万余元。2001年12月初,乙父向甲父索要这笔医药费时,甲父却拒绝承担。乙父遂起诉到法院,法院认为,此伤害赔偿案超过了1年,不予受理。
问:(1)甲父表示同意负责儿童乙的眼睛是否属于诉讼时效中断？
(2)法院不予受理的行为是否合法？

李老大癌症晚期只有3个月的生命了，李老太的家人面对老人即将离世伤心欲绝，无法接受这个事实；她的家人尊重老人的决定，把李老太安排到了临终关怀病房。李老太目前还有很多事情放心不下，老伴一个人以后日子怎么办？刊，子还那么小谁来带他？儿子媳妇那么忙家里事情怎么办？每当想起这些，老人就在病床上唉声叹气，愁眉不展。老太的家人面对老人即将离世伤心欲绝，无法接受这个事实；同时，由于长期照顾老人压力繁重、心力交瘁。假设你是医院社会工作者，要为李老太提供服务。
问题
1．请简单说明临终关怀社会工作服务的内容。
2．在上述案例中，案主主要面临的困境有哪些？
3．针对案主目前的困境，社会工作者应采取什么样的介入策略？