南海公司为增值税一般纳税企业,销售的产品为应纳增值税产品,增值税税率为17%,产品销

题型:问答题

问题:

南海公司为增值税一般纳税企业,销售的产品为应纳增值税产品,增值税税率为17%,产品销售价格中不含增值税额。适用的所得税税率为25%。产品销售成本按经济业务逐笔结转。南海公司2009年发生如下经济业务:
(1)向中华公司销售电子产品一批,销售价格20万元,产品成本12万元。产品已经发出,并开出增值税专用发票,已向银行办妥托收手续。
(2)委托环海公司销售电子产品一批,协议价格10万元,产品成本6万元。南海公司收到环海公司开来的销售清单,环海公司已将销售的该批电子产品售出80%。
(3)收到环海公司按售价10%扣除手续费后的金额存入银行。
(4)采用交款提货方式向永昌公司销售数码产品一批,售价20000元,产品成本11250元,收到的款项已存入银行。
(5)收到中华公司电子产品退货30件。该退货为南海公司2008年售出,售出时每件销售价200元,单位成本175元,该货款当时已如数收存银行。南海公司用银行存款支付退货款项,退回的电子产品验收入库,并按规定开出红字增值税专用发票(该项退货不属于资产负债表日后事项)。
(6)计提交易性金融资产利息5000元,该交易性金融资产为分期付息的企业债券。
(7)计提已完工工程项目的长期借款利息6000元;用银行存款支付发生的管理费用5000元,销售费用2000元。
(8)用银行存款支付非公益救济性捐款支出1万元。
要求:根据上述资料,回答下列问题:
(1)编制南海公司有关经济业务的会计分录(除“应交税费”科目外,其余科目可不写明细科目,答案中的金额单位用万元表示)。
(2)计算本期税前会计利润和本期应交所得税。
(3)编制公司2009年度的利润表。

利润表

编制单位:南海公司 2009年 单位:元

项目本期金额
一、营业收入
减:营业成本
营业税金及附加
销售费用
管理费用
财务费用
资产减值损失
加:公允价值变动收益(损失以“-”号填列)
投资收益(损失以“-”号填列)
二、营业利润(亏损以“-”号填列)
加:营业利润
减:营业外支出
三、利润总额(亏损以“-”号填列)
减:所得税费用
四、净利润(净损失以“-”号填列)

考点:会计资格考试初级会计(会计实务)初级会计实务96
题型:问答题

在工程项目主要利益相关方的要求和期望中,供应商的要求和期望有()。

A.合理的报酬

B.迅速提供信息

C.很高的利润率

D.最低限度的非标准件使用量

E.优厚的利润

题型:问答题

中国期货业协会、期货交易所依法和中国证监会的授权对期货公司董事、监事和高级管理人员进行监督管理。()

题型:问答题

Before you argue with your boss, check with the boss’s secretary to determine his mood. If he ate nails for breakfast, it is not a good idea to ask him for something. Even without the boss’s secretary, there are keys to timing: don’t approach the boss when he’s on deadline; don’t go in right before lunch, when he is apt to be distracted and rushed; don’t go in just before or after he has taken a vacation.

If you’re mad, that will only make your boss mad. Calm down first. And don’t let a particular concern open the floodgates for all your accumulated frustration. The boss will feel that you think negatively about the company and it is hopeless trying to change your mind. Then, maybe he will dismiss you.

Terrible disputes can result when neither the employer nor the employee knows what is the problem the other wants to discuss. Sometimes the fight will go away when the issues are made clear. The employee has to get his point across clearly in order to make the boss understand it.

Your boss has enough on his mind without your adding more. If you can’t put forward an immediate solution, at least suggest how to approach the problem. People who frequently present problems without solutions to their boss may soon find they can’t get past the secretary.

To deal effectively with a boss, it’s important to consider his goals and pressures. If you can put yourself in the position of being a partner to the boss, then he will be naturally more inclined to work with you to achieve your goals.

小题1:What is the main idea of the fourth paragraph?

A.Present problems.

B.Propose your solution.

C.Put yourself in the boss’s position.

D.Make the issue clear.小题2:If you want to ask the boss for anything, it is important to find out first _________.

A.how he is feeling.

B.whether the boss had breakfast.

C.whether he is on deadline.

D.whether he had taken a vacation.小题3:What is the best title of the passage?

A.How to Propose Your Solution.

B.Never Give in to Your Boss.

C.How to Argue with Your Boss.

D.Learn to Understand Your Boss.小题4:From the passage, we can infer that_____________.

A.you don’t go into the boss’s office when you are angry

B.you can present the boss with a problem only.

C.when you offer advice to your boss, don’t think of the troubles he may have.

D.when you go into the boss’s office, keep your voice all the time.小题5:It is necessary to make clear to the boss ___________.

A.what problems he has.

B.why you are mad.

C.what position you are in the company.

D.what you really want to talk to him about

题型:问答题

卡他性肠痛亦叫()

A.痉挛疝

B.胃肠炎

C.肠阻塞

D.疝痛

题型:问答题

中间商

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