题目内容

甲公司为增值税一般纳税人, 2019 年 6 月外购原材料一批,取得增值税专用发票注明价款 100 万元,增值税 13 万元,销货方代垫运费,取得运费专用发票注明运费10 万元,增值税 0.9 万元,款项尚未支付。销货方给出现金折扣条件为: 2/10 , 1/20 , N/30 。则甲公司应付账款的入账价值为()万元。

A. 150
B. 123.9
C. 159
D. 152.25

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下列各项中,关于企业以自产产品作为福利发放给专设销售机构人员的会计处理表述正确的是()。

A. 按产品的生产成本确定主营业务收入
B. 按产品的公允价值加上增值税销项税额确认应付职工薪酬
C. 按产品的账面价值加上增值税销项税额确认销售费用
D. 按产品的公允价值结转主营业务成本

Our modern civilization must not be thought of as _________ in a short period of time.

A. to be created
B. having created
C. having been created
D. to have been created

People should behave ________ on such a solemn occasion.

A. respectedly
B. respectfully
C. respectingly
D. respectively

It pains us to see that our environment is __________.

A. degenerating
B. deteriorating
C. declining
D. depressing

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