某零部件生产企业为增值税一般纳税人,每件产品的不含税售价为1000元,每件产品的成本

题型:单项选择题

问题:

某零部件生产企业为增值税一般纳税人,每件产品的不含税售价为1000元,每件产品的成本为800元:购进原材料均能取得增值税专用发票,购销货物适用增值税税率均为17%(城市维护建设税及教育费附加暂不考虑)。2012年8月,税务机关对该企业2011年度的纳税情况进行检查,有关账务资料如下:

(1)销售给A企业产品10件,同时收取未逾期的包装物押金1000元,包装物租金2000元。

(2)企业购进原材料,取得的增值税专用发票上注明价款10000元,税款1700元。同时支付运费500元,取得运输部门开具的运费发票。

(3)企业在建工程部门领用产品5件(该项工程至2012年8月尚未完工),企业账务处理为:

借:在建工程4000

贷:库存商品4000

(4)企业以前月份购进的原材料被盗,已知该批原材料的成本为1O000元。

企业原材料被盗,正确的会计处理为()。

A.借:待处理财产损益11700;贷:原材料10000;应交税费——应交增值税(进项税额转出)1700

B.借:待处理财产损益10000;贷:原材料10000

C.借:营业外支出10000;贷:原材料10000

D.借:营业外支出11700;贷:原材料10000;应交税费——应交增值税(销项税额)1700

考点:中级财政税收中级财政税收题库
题型:单项选择题

读短文,判断正(T)误(F)。

      Becky is a little girl. She is only five. She does not go to school and of course, she can't read or write. But

her sister Mary is a schoolgirl. She is ten. 

      One day, Mary sees her little sister at the table with a pen in her hand and a big piece of paper in front of

her. " What are you doing, Becky? " she says. 

      " I'm writing a letter to my best friend Sally." says Becky. 

      " But how can you? " says her sister. " You can't write." 

      " Well," says Becky, " It doesn't matter (没关系), because Sally doesn't know how to read."

( ) 1. Becky goes to school every day.

( ) 2. Mary can read and write.

( ) 3. Sally can read Becky's letter.

( ) 4. Sally is a friend of Becky's.

( ) 5. Sally is a schoolgirl.

题型:单项选择题

导致事故的行为性危险和有害因素不包括( )。

A.指挥错误

B.操作错误

C.监护失误

D.辨识功能缺陷

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餐厅服务在为客人送上帐单之前()工作是必须要做的,以确保客人满意。

A、提供茶水服务

B、计算食品的营养成份

C、仔细核对帐单

D、提供制做菜肴厨师的姓名

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产业市场

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