A企业与B企业均为增值税一般纳税工业企业,A企业销售的产品、材料均为增值税应税货物,

题型:问答题

问题:

A企业与B企业均为增值税一般纳税工业企业,A企业销售的产品、材料均为增值税应税货物,增值税税率17%,产品、材料销售价格中均不含增值税。A企业材料和产成品均按实际成本核算,其销售成本随着销售同时结转。

A企业2012年1月1日有关科目余额如下表所示:

A企业2012年度发生如下经济业务:

(1)购入原材料一批,增值税专用发票上注明的增值税额51000元,原材料实际成本300000元。材料已经送达,并验收入库。企业开出承兑商业汇票。

(2)销售给B企业一批产品,销售价格40000元,产品成本32000元。产品已经发出,开出增值税专用发票,款项尚未到达(除增值税外,不考虑其他税费)。

(3)对外销售一批原材料,销售价格为26000元,材料实际成本18000元。销售材料已经发出,开出增值税专用发票。款项已经收到,并存入银行(除增值税外,不考虑其他税费)。

(4)出售一台不需用设备给B企业,设备原账面价值150000元,已计提折旧24000元,出售价格180000元。出售设备价款已经收到,并存入银行。(不考虑、增值税等相关税费)

(5)期末经检查,应收账款发生减值,将其账面价值减记至未来现金流量的现值,减记数额为应收账款账面价值的0.5%。

(6)用银行存款偿还到期应付票据20000元,交纳所得税2300元。

(7)B企业本年实现净利润70000元,A企业对B企业的投资占B企业有表决权资本的100%,A企业按投资比例确认其投资收益。

(8)摊销无形资产价值1000元,计提管理用固定资产折旧8766元。

(9)本年度所得税费用和应交所得税为42900元;实现净利润87100元;提取盈余公积8710元。

要求:

为A企业编制2012年12月31日的资产负债表。

考点:在职联考会计硕士(MPAcc)综合知识会计硕士专业学位联考财务会计
题型:问答题

计算:(-1)2+(-1)3+…+(-1)2013=______.

题型:问答题

One day a man found a cocoon(茧)of a butterfly in the forest. He sat there for several hours and watched the butterfly. Suddenly a small opening appeared, and the butterfly made its great effort to force its body through that little hole. Then it seemed to stop making any progress. It appeared as if it had gotten as far as it could and it could go no further.

So the man decided to help the butterfly. He cut off the remaining bit of the cocoon so that the butterfly could come out easily. But to his surprise, the butterfly got a heavy body and very small wings when it came out of the cocoon.

The man continued to watch the butterfly because he expected that the body would grow smaller at any moment and the wings would become larger and be able to fly. But neither happened. In fact, the butterfly spent the rest of its life crawling(爬)around with a heavy body and small wings. It was never able to fly.

The man was in his kindness, but he did not understand the nature rules. Before the butterfly came out of the cocoon, fluid(流体)from its body must be forced into its wings, and then it would be ready for flying. It must have a hard struggle to get through the small opening to get its freedom from the cocoon.

Sometimes struggles are exactly what we need in our life. If God allowed us to go through our life without any difficulties, it would make us fail. We would not be as strong as we could have been; we could never fly.

小题1:What was the butterfly doing at the beginning of the story?

A.It was trying to make a cocoon for itself.

B.It was struggling to get out of its cocoon.

C.It was flying among the trees in the forest.

D.It was crawling around quietly on the ground.小题2:The man cut off the remaining bit of the cocoon              .

A.to take the butterfly home

B.to help the butterfly come out easily

C.to kill the butterfly

D.to stop the butterfly growing bigger小题3:What do you think of the man?

A.patient but cruel

B.careful and wise

C.kind but unwise

D.brave and funny小题4:What does the last paragraph tell us?

A.Struggles are sometimes necessary in our life

B.Nothing is difficult if we put our heart into it

C.Every good deed will come back with a good result

D.The greatest happiness in the world is to help others小题5:What is the best title for the story?

A.The love for the cocoon.

B.The joy of helping each other

C.The lesson of the cocoon

D.The expectation for the butterfly

题型:问答题

构成表面活性剂的两个部分是()和()。阴离子、阳离子表面活性剂承载其表面活性的部分分别为()和()离子;聚环氧乙烷醚型非离子表面活性剂中最重要的两个品种是()和()。

题型:问答题

个人所得税的纳税人为在中国境内有住所或者无住所而在境内居住满( )年的,从中国境内和境外取得的所得的个人。

A.4
B.3
C.1
D.2

题型:问答题

在树木生活史中,建筑在()分化基础上的结构和功能的变化,称为发育。

A.根系

B.叶片

C.细胞

D.组织

E.器官

更多题库