问题 多项选择题

宏远公司2009年6月初固定资产期初余额为4300000元,累计折旧期初余额为230000元(其中6月初生产车间计提的折旧额为62000元,管理部门计提的折旧额为15000元),6月和7月发生经济业务如下:
(1)6月3日,自行购建的生产设备达到预定可使用状态,并且办理了竣工结算手续,结转成本为150000元,按规定该设备年计提折旧额为30000元。
(2)6月15日,财务室购入一台税控设备,买价36000元,增值税税额6120元,用申请的银行汇票45000元支付货款,另外发生安装调试费3000元,其他支出1000元,签发转账支票支付。设备当月投入使用,每月计提折旧600元。
(3)6月30日,进行财产清查,盘亏生产设备一台,账面原值25000元,已提折旧15000元,该设备每月计提折旧600元,经批准予以转销确认为企业损失。
(4)7月8日,生产用一台设备达到使用年限,账面原值60000元,经批准作报废处理,该设备每月计提折旧1000元。
(5)7月30日,管理部门发现八成新账外设备一台,市场同类价格为20000元,经批准按盘盈设备处理,该设备每月计提折旧费550元。
[要求] 根据上述材料,回答下列问题:

宏远公司6月30日盘亏生产设备,涉及的经济业务应编制的会计分录为( )。

A.借:待处理财产损溢——待处理固定资产损溢 10000
贷:固定资产10000

B.借:待处理财产损溢——待处理固定资产损溢 10000
累计折旧15000
贷:固定资产25000

C.借:管理费用10000
贷:待处理财产损溢——待处理固定资产损溢 10000

D.借:营业外支10000
贷:待处理财产损溢——待处理固定资产损溢 10000

答案

参考答案:B,D

解析: 盘亏固定资产审批前记入“待处理财产损溢——待处理固定资产损溢”账户,同时冲减“固定资产”账面金额,和该固定资产计提的“累计折旧”账户金额。审批后将“待处理财产损溢——待处理固定资产损溢”账户的余额,转入“营业外支出”账户。

完形填空
A young man was getting ready to graduate(毕业)from college. For many months he had admired(欣赏,羡慕) a beautiful sports car in a seller's showroom, and knowing his father could      it, he told him that was all he wanted.
On the morning of his graduation day his father called him into his own study and told him how     he was to have such a fine son. He handed his son a beautiful gift box.    but slightly(轻微地) disappointed, the young man opened the box and found a lovely book.     ,he raised his voice at his father and said, "With all your money you only give me a book?" Then he rushed out of the house,     the book in the study.
He didn't contact(联系) his father for a whole year    one day he saw an old man who looked like his father in the street. He realized he had to go back home and see his father.
When he arrived at his father's house, he was told his father had been in hospital for a week. When he was going to      the hospital, he saw the new book still on the desk, just as he had left it one    before. He opened it and began to turn the pages. Suddenly, a car key _____ from an envelope(信封) behind the book. It had a tag(标签).On the tag was the     of his graduation, and the words PAID IN FULL.
小题1:
A.sellB.affordC.keepD.like
小题2:
A.comfortableB.encouragedC.proudD.moved
小题3:
A.CarefulB.SeriousC.NervousD.Curious(好奇的)
小题4:
A.AngrilyB.HappilyC.CalmlyD.Quietly
小题5:
A.puttingB.takingC.leavingD.forgetting
小题6:
A.untilB.asC.beforeD.unless
小题7:
A.get toB.leave forC.turn toD.arrive
小题8:
A.yearB.monthC.weekD.day
小题9:
A.lostB.cameC.appearedD.dropped
小题10:
A.metB.placeC.dateD.picture
单项选择题