B公司属于工业企业,为增值税一般纳税人,适用17%的增值税税率,售价中不含增值税。商

题型:问答题

问题:

B公司属于工业企业,为增值税一般纳税人,适用17%的增值税税率,售价中不含增值税。商品销售时,同时结转成本。本年利润采用表结法结转。

科目名称 借方余额 科目名称 贷方余额
主营业务成本 900 主营业务收入 1800
其他业务成本 50 其他业务收入 60
营业税金及附加 30 投资收益 120
销售费用 70 公允价值变动损益 65
管理费用 210 营业外收入 55
财务费用 45
资产减值损失 280
营业外支出 25
2010年12月份B公司发生如下经济业务:
(1)本月收到增值税返还70万元。
(2)本月摊销无形资产45万元。
(3)本月主营业务应交城市维护建设税15万元、教育费附加1.5万元。
(4)销售商品一批,增值税专用发票上注明的售价1000万元,增值税170万元,款项尚未收到。该批商品的实际成本为850万元。
(5)本月发生应付职工薪酬500万元,其中生产工人工资200万元,车间管理人员工资150万元,厂部管理人员工资100万元,销售人员工资50万元。
(6)12月31日,某项交易性金融资产公允价值上升3.5万元。
(7)12月31日,计提坏账准备35万元,计提存货跌价准备25万元。
(8)该公司适用所得税税率为25%。假定2010年应纳税所得额为1100万元。2010年递延所得税资产年初余额为35万元,年末余额为50万元;递延所得税负债年初余额为30万元,年末余额为37万元。
要求:

编制B公司2010年度利润表(答案中金额单位用万元表示)。

利润表
编制单位:B公司 2010年 单位:万元
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:营业外收入
减:营业外支出
三、利润总额(亏损总额以“—”号填列)
减:所得税费用
四、净利润(净亏损以“—”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
题型:问答题

某市6月上旬前5天的最高气温如下(单位:℃):28,29,31,29,32.对这组数据,下列说法正确的是

A.平均数为30

B.极差为5

C.中位数为31

D.众数为29

题型:问答题

Don’t be surprised when strangers talk to you in Canada! You will find that many Canadians will smile at you as they pass in the street, or say something to you like “Hi!” or “How’s it going?” Just reply with something similar. In the UK the reply would be “I’m fine”, but in Canada they say “I’m good”.
In company, when someone is offering you a second helping of food or more wine, if you don’t want any more, use the same expression— “I’m good”. In this case, it means “No, thank you. I’ve had enough”. Most Canadians don't press you to eat more than you want.
In restaurant, your plate will be cleared away almost immediately you have finished eating. When you go into a shop or store, the shop assistant asks you how you are or if they can help you, it is their way of being friendly and making conversation with the customers.
Canadians eat early and go home early. When you are invited to a Canadian’s home, you may be asked to arrive at 5:30 pm or 6 pm. But guests in Europe don’t expect to arrive until 7:30 pm or 8 pm. Remember to take off your shoes and leave them inside the door without being asked. It’s not a religious custom, but it’s practical. In winter, there can be a lot of snow and dirt on your shoes, once you are in the warm house it melts and falls off, making a mess. Canadians tend to have light colored carpets or hardwood floors.
If you’re invited for dinner, it will be a full sit- down meal. Meat is usually barbecued in the freezing cold of winter. Do take something with you, like a bottle of wine. Arrive on time and don’t stay over 10 pm.
1. Which of the following statements is NOT true according to the passage?
A.
“I’m good” can mean you do not need more food in Canada.
B.
In Canada, you will meet strangers in the street saying “Hi” to you.
C.
In a Canadian restaurant, the plates will stay at the table until you leave.
D.
Canadians usually say “I’m good” to answer the greeting of “How’s it going?”
2. If you are invited for dinner in your Canadian friend’s home, ________.
A.
you will have a full sit-down meal
B.
you don’t have to bring any gift for the host
C.
you are expected to arrive at 7:30 or 8 pm
D.
you don’t have to take off your shoes when you enter the room
3. When a Canadian shop assistant says “How are you?” to you, it suggests that _______.
A.
they hope to make friends with you
B.
they want to ask you for help
C.
they are very friendly to customers
D.
they are your good friends
4. What can we learn from the passage?
A.
Canadians like dark colored carpets.
B.
In Canada, meat will not be barbecued even in the cold winter.
C.
You will always be asked to eat more food than you want in Canada.
D.
It is usually rude to stay over 10 pm in your Canadian friend’s home.
5.What would be the best title for this passage?
A.
Some customs in Canada
B.
Dinner party rules in Canada
C.
Studying in Canada
D.
Doing business in Canada
题型:问答题

张扬在某实验中的主要操作步骤及弹簧测力计的示数,如下图所示:

(1)根据图中提供的信息,石块受到的浮力F=________N,石块排开水所受的重力G=__________N。

(2)由此得出的结论是:____               ______。

(3)该石块的密度ρ= __________kg/m3

题型:问答题

关于水痘的皮疹特点,以下哪项是错误的()。

A.潜伏期10~21天

B.发热1~2天后出现皮疹

C.皮疹一般在3~4天分批出齐

D.同一时期内有丘疹、疱疹和结痂

E.皮疹最多见于面部与四肢

题型:问答题

“食色,性也”是()说的。

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