某企业于2007年9月5日对一生产线进行改扩建,改扩建前该生产线的原价为1200万元

题型:问答题

问题:

某企业于2007年9月5日对一生产线进行改扩建,改扩建前该生产线的原价为1200万元,已提折旧200万元,在改扩建过程中领用工程物资300万元,领用本企业生产的产品一批,该批产品售价为100万元,成本为80万元,增值税销项税额为17万元。发生改扩建人员工资53万元,用银行存款支付其他费用100万元。该生产线于2007年12月20日达到预定可使用状态。该企业对改扩建后的固定资产采用年数总和法计提折旧,预计尚可使用年限为5年,预计净残值为50万元。 要求: (1) 编制上述与固定资产改扩建有关业务的会计分录。 (2) 计算改扩建后的固定资产2008年、2009年和2010年应计提的折旧额并编制会计分录。

考点:会计资格考试初级会计(会计实务)初级会计实务16
题型:问答题

运用所学知识,回答下列问题。

表1:我国城乡居民的恩格尔系数(单位:%)

注:恩格尔系数是居民家庭食品支出在家庭总支出中所占的比重。

表2:我国城乡居民年人均可支配收入(单位:元)

(1)上述表格分别反映了什么经济现象?

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(2)结合表1和表2,说明如何提高我国居民的消费水平。

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题型:问答题

D

A wallet misplaced during a romantic embrace has been returned to its forgetful owner after 55 years.

Two classic car collectors from the US state of Idaho found the wallet after it fell out of the back of a vintage(旧式的)car they were planning to restore.After an Internet search they found and contacted the owner,Glenn Goodlove.Mr.Goodlove said he probably lost the wallet in the back seat of his 1946 Hudson car when he was home on leave from the US Navy.

Jon Beck,61,and Chuck Merrill,72,bought the now-vintage vehicle in Idaho after placing an ad in a local newspaper to buy a classic car in need of restoration.Driving the car home after buying it,the collectors stopped at a restaurant and saw something from below the back seat.

“Like a couple of kids,we thought we had a goldmine,”Mr.Beck said.Instead,they found some small change--the leather wallet held a$10 bill,Mr.Goodlove’s military ID, his social security card,his driver's license and several jewellery receipts from 1952.But they were all in the name of Glenn Putnam.   

After searching online,Mr.Beck discovered that Mr.Putnam had changed his name to Glenn Goodlove and moved to San Diego,California.He called Mr.Goodlove,asking to speak to a man who used to drive a’46 Hudson.    

“There was a silence for about 15 seconds,”Mr.Beck told the Twin Falls Times-News.“Then he said,‘Who is that?”Mr.Goodlove,now 75,says he did not even remember losing the wallet,but the find has brought memories of his youth in Everett,Washington,flooding back.“I could see the house and the car and the town and all the good stuff from living there”’he said.“They’ve been flowing ever since he talked to me.”

67.The lost wallet contained all the following EXCEPT           

A.some money                     B.some jewellery

C.some receipts                       D.some cards

68.Which of the following happened last?

A.The vintage car was purchased.   

B.An advertisement was placed.

C.Mr.Goodlove’s name was changed.

D.Some personal belongings were found.

69.What difference did the wallet make to Glenn?

A.He gained unexpected wealth.        B.He got back his lost car as well.

C.He improved his poor memory a lot.   D.He recalled what had long been forgotten.

70.The most proper title for the passage is             

A.A Forgetful Wallet Owner                   B.Two Car Collectors and a Good Deed

C.Price Paid for Romance                       D.Lost Wallet Found after 55 Years

题型:问答题

我国各级人民政府应当加强土地利用计划管理,实行( )总量控制。

A.建设用地
B.集体建设用地
C.国有建设用地
D.农用地征用

题型:问答题

固定资产的经济折旧年限同物理折旧年限相比()

A.前者长

B.前者短

C.两者一样

D.无法计量

题型:问答题

化妆师要自觉地将()的道德转化为化妆师的行为准则。

A.自信

B.公司

C.高尚

D.社会

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