某增值税一般纳税人当月销项税额合计120万元,进项税额80万元,进项税额转出5万元,

题型:单项选择题

问题:

某增值税一般纳税人当月销项税额合计120万元,进项税额80万元,进项税额转出5万元,预缴增值税10万元,则月末的账务处理正确的是()。

A.借:应交税费——应交增值税(已交税金)35

贷:应交税费—应交增值税(转出未交增值税)35

B.借:应交税费——应交增值税(转出多交增值税)10

贷:应交税费——未交增值税10

C.借:应交税费——应交增值税(转出未交增值税)35

贷:应交税费——未交增值税35

D.无需进行账务处理

考点:初级会计负债负债题库
题型:单项选择题

Scientists say there are seven kinds of food that people should eat every day. They are: (1) green and yellow vegetables of all kinds; (2) citrus(柑橘类)fruits and tomatoes; (3) potatoes and other fruits and vegetables; (4) meat of all kinds, fish and eggs; (5) milk and foods made of milk, like cheese and ice-cream; (6) bread or cereal(谷类), rice is also in this kind of foods; (7) butter, or something like butter, with fat(脂肪)。

People in different countries in the world eat different kinds of things. They also eat different kinds in a day. In some place people eat once or twice a day; in other countries, people eat three or four times a day. Scientists say that these differences are not important. It doesn’t matter if a person eats dinner at 4 o’clock in the afternoon or at eleven o’clock at night. The important thing is that every day a person must eat something from each of the seven kinds of food. The most important thing is that we must find some ways to help the hungry people and make the people have right kinds of food, make them strong and healthy

小题1:It is important that people should _________.

A.eat three times a day

B.eat cooked food

C.eat dinner at 4 o’clock

D.eat something from each of the seven kinds of food every day小题2: Which sentence is right?

A.People should eat ice-cream every day

B.Oranges belong to the second kind of food

C.We should eat chicken every day

D.We should never eat fat小题3: In different countries people _________.

A.eat the same kinds of food

B.cook their food in the same way

C.eat different kinds of food

D.eat the food in the same way小题4: The most important thing is _________.

A.many people in the world are hungry

B.we must eat the seven kinds of food

C.many people are too heavy

D.people eat too much food小题5: What is the meaning of the underlined word “strong” in the last paragraph?

A 肥胖的 B 漂亮的 C 聪明的 D 强壮的

题型:单项选择题

下列微粒的结构示意图是表示VIA某元素原子结构示意图的是(   )

题型:单项选择题

下列各项中,不属于消费者权益争议解决方式的是( )。

A.请求消费者协会调解

B.协商和解

C.向有关行政部门申请仲裁

D.诉讼

题型:单项选择题

锅炉的三大安全附件是:水位计,压力表,安全门()

题型:单项选择题

对于一个教师来说,只有自觉认识和深刻理解一定社会的道德关系和教育职业活动中的道德关系,才能形成教师道德良心。

更多题库