题目内容

要求：根据上述资料，回答下列第下面的题目。
丁企业为增值税的一般纳税人，适用的增值税税率为17％，该企业原材料采用实际成本法核算，销售商品为丁企业的主营业务，如未特殊说明，该企业的存货均未计提跌价准备。2014年9月份发生的有关经济业务如下：
(1)购入A材料一批，增值税发票上注明材料价款为16000元，增值税2720元，另支付材料运输费1000元。材料验收入库，款项均已通过银行付讫。运费按11％计算进项税额。
(2)委托外单位加工B材料(非金银首饰)，原材料价款20000元，支付加工费10000元，
取得的增值税专用发票上注明增值税税额为1700元，由受托方代收代交的消费税为
1000元，材料已加工完毕验收入库，款项均已支付。委托方收回后的材料用于继续生产
应税消费品。
(3)将50台自产产品作为福利分配给本公司销售人员。该批产品的生产成本总额为24000元，市场售价总额为30000元(不含增值税)。
(4)购买不需安装生产经营用设备一台，增值税专用发票注明价款70000元，增值税为11900元，符合增值税抵扣条件，款项已用银行存款付讫。
(5)在建工程领用A原材料10000元，应交的增值税1700元，假定根据税法规定增值税不可以抵扣。
(6)盘亏一批原材料A，成本为2000元，原支付增值税进项税额340元。经查系管理不善造成的材料丢失，尚未经批准处理。
(7)用自产的应纳消费税产品对外投资，产品成本为30000元，计税价格为40000元，增值税税率为17％，消费税税率为10％。
(8)出售房屋一幢，账面原值1000000元，已提折旧400000元，取得出售收入800000元，清理完毕，营业税税率为5％。
(9)本月实际交纳增值税10000元，消费税6000元，营业税4000元。
(10)本月计提管理用固定资产折旧10000元。
(2014年8月31日资产负债表中的固定资产项目金额是2000000元，存货是50000元，应付职工薪酬是2000元(贷方)，应交税费是14000元(贷方))
业务(1)的会计分录正确的是（）。

查看答案

搜索结果不匹配？点我反馈

更多问题

根据下列内容，回答下面的题目。
甲公司年末有关账户期末余额及相关经济业务如下：
(1)“库存现金”账户借方余额2000元，“银行存款”账户借方余额350000元，“其他货币资金”账户借方余额500000元。
(2)“应收账款”总账账户借方余额350000元，其所属明细账户借方余额合计为480000元，所属明细账贷方余额合计130000元，“坏账准备”账户贷方余额为30000元(均系应收账款计提)。
(3)“固定资产”账户借方余额8700000元，“累计折旧”账户贷方余额2600000元，“固定资产减值准备”账户贷方余额为600000元。
(4)“应付账款”总账账户贷方余额240000元，其所属明细账户贷方余额合计为350000元，所属明细账户借方余额合计为110000元。
(5)“预付账款”总账账户借方余额130000元，其所属明细账户借方余额合计为160000元，其所属明细账贷方余额合计为30000元。
要求：根据上述资料，回答第1～5题。
该公司年末资产负债表中“货币资金”项目“期末余额”栏的金额是（）元。

In the following text, some sentences have been removed. For Questions 41-45, choose the most suitable one from the list (A、B、C、D、E、F、G……) to fit into each of the numbered blank. There are several extra choices, which do not fit in any of the gaps. (10 points)
The race to select the Beijing 2008 Olympic mascot is heating up and from all accounts the panda is out in front. According to news reports, the Sichuan panda team is pulling out all the stops to get the giant panda chosen—not surprisingly, as most of the pandas in China can be found in Sichuan. (41).
So what does an Olympic mascot represent to the world？ The Sichuan team says that the giant panda represents the peace and harmony of the Olympic spirit, but is that what a panda really portrays？ What, after all, does a giant panda do all day？ It pulls down bamboo shoots and eats, and when it's not eating, it sleeps. That's it! That is all a panda does. (42).
Fortunately there are other candidates for the honor of representing the Beijing Olympics, including the Chinese tiger. Now there's a contrast with the panda! The tiger is sleek; the tiger is swift. When the tiger springs into action, one can see its muscles ripple with energy; When a tiger is hunting for food, first it stalks its prey, perhaps a herd of wild swine. Then it chooses a victim and cleverly plans its strategy for the chase. Carefully choosing its moment, the tiger takes off with power and speed, as much as 80 km per hour. (43). The tiger is sleek, strong, swift and uses clever strategy to achieve its goal. Is it not the ideal animal to represent the athletes who have planned and carried out Icing-term strategies to qualify for the Olympics？
(44). However, the tiger, like most predatory animals, is not truly vicious—this is a common misperception. Under normal circumstances it kills only for food. When hungry it goes after its prey with fierce determination. it not take fierce determination for an athlete to win a medal in the Olympics？
Some years ago, Shell carried out a very successful ad campaign in Canada and the US. The ads showed a tiger getting into the gas tank of an auto; the accompanying slogan was "Put a tiger in your tank!" (45)__. Nowadays China is amazing everyone with the power and speed of its economic development, far outstripping the other nations of the world. In the latest Olympics, the Chinese athletes surprised the world not only with the number of medals they won but also with the categories in which they won them. I would therefore argue that Beijing's 2008 Olympic mascot should be an animal that embodies the great qualities, power and speed, of the Chinese athletes and their homeland—the Chinese tiger.

A. One might say that the giant panda is fat and lazy! What if there is no bamboo？ Does it find other food？ No. When the panda's food disappears, the panda disappears. In fact, the giant panda is a very vulnerable animal and that is why today it is at risk of extinction. Do Chinese really want a fat, lazy animal for their Olympic mascot？
B. Everyone understood the message: the tiger meant extra power and speed for your car. The original Olympics in Greece brought together athletes in a fierce trial of power and speed.
C. Recently it was brought to my attention that the 1988 Seoul Olympics had a tiger mascot. Does this make the tiger ineligible for use in the 2008 Beijing Olympics？ In an informal poll of my friends and colleagues, I discovered that no one remembered the mascot of the 1988 games. In fact, they did not remember the mascot of the Sydney Olympics or even of this year's Athens Olympics.
D. They have created 29 possible panda designs for consideration by the Beijing Olympic organizing committee, which will be making the choice.
E. To be sure, the giant panda seems loveable whereas the tiger might be thought by some t

查看答案

d电子层全充满的阳离子与卤素离子络合能力由强至弱的顺序是（)。

A. I—＞Br—＞CL—＞F—
B. F—＞CL—＞Br—＞I—

查看答案

A60%~80%
B＜50%
C15%~20%
D5%

查看答案

d电子层全充满的阳离子与卤素离子络合能力由强至弱的顺序是（)。

A60%~80%B＜50%C15%~20%D5%

A60%~80%
B＜50%
C15%~20%
D5%