中新公司为增值税一般纳税人,适用的增值税税率均为17%。(1)中新公司2013年12

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问题:

中新公司为增值税一般纳税人,适用的增值税税率均为17%。(1)中新公司2013年12月1日相关会计科目余额资料如下(单位:万元):

(2)中新公司2013年12月发生如下经济业务:①购入原材料一批,增值税专用发票上注明的价款为30万元,增值税进项税额为5.1万元。材料已经验收入库,款项通过银行存款支付,发生员工差旅费1万元;②销售给A公司一批产品,销售价格200万元,产品成本150万元,未计提跌价准备,产品已发出,款项尚未收到;③出售一台不再使用的管理用设备给B公司,取得价款150万元存入银行。出售时设备的账面原价为200万元,已计提折旧130万元,减值准备40万元(不考虑出售设备的增值税);④取得出租办公楼的租金50万元,同时计提折旧20万元;⑤以银行存款支付销售部门水电费10万元,支付借款利息50万元,另支付广告展位租赁费10万元;⑥以银行存款支付员工培训费用30万元,职工薪酬4万元;计提当月管理人员工资17万元,销售人员工资9万元;⑦出售交易性金融资产取得价款300万元存入银行。此投资为中新公司2013年1月购入的D公司股票100万股,买价为2元/股,至11月末已确认公允价值变动收益15万元;⑧计算当期应交所得税为60万元,递延所得税资产为50万元,递延所得税负债为30万元(假设本期应确认的递延所得税金额全部记入"所得税费用"科目)。

要求:(1)根据上述资料(2)编制中新公司上述经济业务的会计分录(各损益类科目结转至本年利润以及与利润分配有关的会计分录除外)。

(2)根据上述资料编制中新公司2013年12月的利润表(见下表)。

(3)请简述中新公司资产负债表中"货币资金"、"未分配利润"年末数分别与现金流量表、利润表的勾稽关系。

考点:注册会计师第十二章财务报告第十二章财务报告题库
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Part 3


Questions 19-25


·Read the following passage and answer questions 19-25.
·For questions 19-25, choose the correct answer A, B, C and D.
·Mark your answers on the Answer Sheet.
While still in its early stages, welfare reform has already been judged a great success in many states, at least UN is getting people off welfare, lt’s estimated that more than two million have left the roles since 1994.
In the past four years, welfare in rolls in Athens country has been cut in half. But 70 percent of the people who left in the past two years took jobs that paid less than $6 an hour. The result: The Athens country poverty rate still remains at more than 30 percent—twice the national average.
For advocates for the poor, that’s an indication that much more needs to be done.
"More people are getting jobs, but it’s not making their lives any better," says Kathy Lairn, a policy analyst at the center in budget and policy priorities in Washington.
Canter analysis of US census data nationwide found that between 1995 and 1996, a great percentage of single, fame-headed household were earning money on their own, but that average income for these households actually went down.
But for many, the fact that poor people are able to support themselves almost as well without government aid as they did with it is in itself a huge victory.
"Welfare was a poison. It was a toxin that was poisoning the family," says Rector, a welfare reform is changing the moral climate in low-income communities. It’s beginning to rebuild the work ethic, which is much more important.
Mr. Rector and others argued that once "the habit of dependency is cracked," then the country can make other policy changes aimed at improving living standards.

From the passage we know that welfare reform aims at ______.

A.providing more jobs

B.saving welfare funds

C.rebuilding the work ethic

D.cutting government expenses

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中间商的主要购买决策包括()。

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C、供货条件决策

D、库存决策

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