X公司为增值税一般纳税企业,原材料按实际成本计价核算,材料发出按月末一次加权平均法计

题型:单项选择题

问题:

X公司为增值税一般纳税企业,原材料按实际成本计价核算,材料发出按月末一次加权平均法计价,期末按成本与可变现净值孰低法计价。该公司所购甲原材料适用增值税税率为17%、消费税税率为10%,无其他税费,用于生产应税消费品。该公司2007年12月份“原材料”账户的月初借方余额为379992元,数量1000只;“材料采购”账户的月初借方余额为552000元(系11月份采购的甲原材料);“存货跌价准备”账户中属于原材料的月初贷方余额为20000元。
12月份,该公司原材料收入业务如下:
(1)3日,收到上月采购的甲原材料1500只,已验收入库。
(2)15日,从外地Y公司采购甲原材料一批共计1300只,增值税专用发票上注明的材料价款为520000元,增值税额为88400元,Y公司代垫的运杂费共计13840元,其中代垫的铁路运费为12000元,款项及运杂费已通过银行支付,材料已验收入库,运费可按7%抵扣增值税进项税额。
12月份,该公司原材料发出业务如下:
(1)发出原材料500只,与Z公司(增值税一般纳税企业)换人机器设备一台。该批原材料的公允价值(计税价格)为185000元,已计提存货跌价准备10000元,X公司按计税价格开具增值税专用发票1张给Z公司,并收取5000元的补价。该台机器没备原价200000元,已提折旧20000元,未计提减值准备。X公司将换人的机器设备作为固定资产管理,Z公司将换人的材料作为原材料管理。
(2)生产领用甲原材料3000只。月末,该公司甲原材料预计单位可变现净值为 365元。
该公司产品的生产需要经过两道工序,工时定额为40小时,其中第一道工序为30小时,第二道工序为10小时。12月初在产品为300只,材料费用为112080元;本月完工产品为3100只,第一道工序在产品为120只,第二道工序在产品为80只。甲原材料在开工时一次投入。
根据上述资料,回答下列问题:

X公司以原材料换人机器设备应作的会计分录为( )。

A.借:固定资产 211450
银行存款 5000
贷:其他业务收入 185000
应交税费——应交增值税(销项税额)31450

B.借:其他业务成本 196578
存货跌价准备 10000
贷:原材料 185920
应交税费——应交消费税 20658

C.借:其他业务成本 175920
贷:原材料 185920

D.借:固定资产 223028
银行存款 5000
存货跌价准备 10000
贷:原材料 185920
应交税费——应交消费税 20658
应交税费——应交增值税(销项税额) 31450

考点:注册税务师财务与会计注册税务师财务与会计
题型:单项选择题

临床实践验证,一些毒物有相应的特效拮抗剂。因此,在进行排除毒物的同时,应积极使用特效拮抗剂。以下药物中,适宜处置蛇类咬伤的药物是()

A.凝血酶

B.糜蛋白酶

C.胃蛋白酶

D.胰蛋白酶

E.菠萝蛋白酶

题型:单项选择题

被测物体水平的实际偏差值H=水平仪气泡偏离格数水平仪格值被测物体长度,当H为定值时,被测物体较短时,气泡偏离格数越少。

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A heart attack can happen to anyone. Let’s say it’s 5:20 pm and you’re driving home alone after an unusually hard day on the job. You’re really tired, upset and frustrated. Suddenly, you start experiencing terrible pains in your chest, and they spread to your arm and up into your jaw. You are only about five miles from the hospital which is nearest your home. Unfortunately, you don’t know if you’ll be able to make it that far. You’ve been trained in a CPR course, but the guy who teaches the course hasn’t told you how to perform it on yourself. What can you do?

Since many people are alone when they suffer a heart attack, this article seems to be quite useful. Without help, people whose hearts stop beating properly and who begin to feel faint (头晕的) have only about 10 seconds left before they faint. However, they can help themselves by coughing over and over very loudly. A deep breath should be taken before each cough, and the cough must be deep and prolonged, coming from inside the chest. Deep breaths and coughing must be repeated about every two seconds without stopping until help arrives, or until the heart is felt to be beating normally again. Deep breaths get oxygen into the lungs and coughing movements squeeze (挤压) the heart and keep the blood circulating. The squeezing pressure on the heart also helps it beat normally. In this way, people who are suffering a heart attack can get to a phone and between breaths call for help.

Tell as many other people as possible about this, as it may save their lives!

64. What is the main idea of this passage?

A. The good thing about coughing.

B. How to help people survive a heart attack.

C. How to avoid having a heart attack.

D. How to survive a heart attack when alone.

65. According to the passage, CPR is most probably something done to ________.

A. regain a person’s breath and heart beat

B. oneself to help survive a heart attack

C. teach people how to stay in good condition

D. train people how to stay calm when facing danger

66. According to the second paragraph, what’s the use of taking deep breaths during a heart attack?

A. It helps to squeeze the heart.                        

B. It helps to keep the blood circulating.

C. It helps to get oxygen into the lungs.             

D. It helps to reduce the pains in the chest.

67. In which section of a newspaper could you read this passage?

A. Health care.     B. Advertisement.        C. Family.       D. Education.

题型:单项选择题

某机构聘请7名审核员:三名女审核员,四名男审核员;女审核员注册QMS或EMS;男审核员注册QMS,EMS,OHSMS,或者FSMS;每名审核员只能有一个注册资格;所有女审核员为专职审核员,所有QMS审核员为专职审核员,其余的为兼职审核员;专职审核员为四名;

专职审核员中有一半为EMS 审核员,则以下必须错误的是:()

A.EMS审核员人数多于QMS审核员;

B.共有3名EMS审核员;

C.共有3名QMS审核员;

D.没有FSMS审核员;

题型:单项选择题

城镇化是我国现代化建设的历史任务,也是扩大内需的最大潜力所在,要把()理念和原则全面融人城镇化全过程,走集约、智能、绿色、低碳的新型城镇化道路。

A.政治文明

B.精神文明

C.物质文明

D.生态文明

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