题目内容
华诚公司系增值税一般纳税人，适用的增值税税率为17%。2010年8月份发生的部分经济业务如下： (1)“发料凭证汇总表”显示，当月生产车间共领用A材料198000元(其中，用于甲产品生产120000元，用于乙产品生产78000元)，车间管理部门领用A材料3000元，公司行政管理部门领用A材料2000元。 (2)“工资结算汇总表”显示，本月应付生产工人薪酬为114000元(其中，生产甲产品的工人薪酬67000元，生产乙产品的工人薪酬47000元)，应付车间管理人员薪酬为17100元，应付行政管理人员薪酬为22800元。 (3)本月计提固定资产折旧5000元(其中，生产车间用固定资产计提折旧4000元，行政管理部门用固定资产计提折旧1000元)。生产车间购买办公用品4400元，以银行存款付讫。 (4)8月1日向A公司销售商品一批，增值税专用发票上注明销售价格为200000元，增值税税额为34000元。提货单和增值税专用发票已交A公司，A公司已承诺付款。该批商品的实际成本为140000元。8月31日，该批产品因质量问题被A公司全部退回，退回的商品已验收入库。 (5)将丙产品15台作为福利分配给本公司行政管理人员，丙产品每台成产成本为140元，市场售价每台200元(不含增值税)。 [要求] 根据上述材料，回答下列问题： 根据业务(1)和(2)所编制的会计分录中，正确的有( )。
查看答案
搜索结果不匹配？点我反馈
更多问题
运行OSPF协议的路由器每10秒钟向它的各个接口发送 (40) 分组，接收到该分组的路由器就知道了邻居的存在。为避免路由信息被重复发送，需要给路由信息包编号。假设每秒钟传送一次路由信息，为确保路由信息包的编号在1年内不重复使用，则编号的最短长度应为 (41) 位。
Bluetooth is a universal radio interface in the (71) frequency hand that enables portable electronic devices to connect and communicate wirelessly via short-range, ad hoc networks. Each unit can simultaneously communicate with up to (72) other units per piconet. Moreover, each unit can simultaneously (73) to several piconets. Eliminates the need for wires, cables and connectors for and between cordless or mobile phones, modems, headsets, PDAs, Computers, printers, projectors, local area networks, and so on, and paves the way for new and completely different devices and applications. Technology Characteristics (74) symbol rate exploits maximum available (75) bandwidth。
(66) is used to ensure the confidentiality, integrity and authenticity of the two end points in the private network. (67) , an application-layer protocol, authenticates each peer in an IPsec transaction. IKE negotiates security policy, determining which algorithm may be used to set up the tunnel. It also handles the exchange of session keys used for that one transaction. Networks that use (68) to secure data traffic can automatically authenticate devices by using (69) , which verify the identities of the two users who are sending information back and forth. IPsec can be ideal way to secure data in large networks that require secure connections among many devices. Users deploying IPsec can (70) their network infrastructure without affecting the applications on individual computer. The protocol suite is available as a software-only upgrade to the network infrastructure. This alows security to be implemented without costly changes to each computer. Most important, IPsec allows interoperability among different network devices, PCs and other computing systems.
关羽是佛教中最著名的汉化伽蓝神。( )P89
微信支付 
支付宝支付