问题 问答题

某企业用银行存款购入一台需要安装的设备,增值税专用发票上注明的设备买价为20000元,增值税额为3400元,支付运杂费1000元,支付安装费3000元。设备安装完毕投入使用。编制支付价款与增值税和运杂费、安装费、设备交付使用的会计分录。(6分)

答案

参考答案:(1)购入时:借:在建工程 24 400贷:银行存款 24 400(2)支付安装费:借:在建工程 3 000贷:银行存款 3 000(3)设备安装完毕达到预定可使用状态:借:固定资产 27 400贷:在建工程 27 400

阅读理解

请阅读以下人员的相关信息,然后匹配他们感兴趣的广告,并将答案的字母编号填

入题前括号内。

( )1. John is interested in talking with different people and he's good at writing.

He hopes to be a newspaperman.

(     )2. Helen lost her handbag on her way to work.

( )3. Mrs. Brown's birthday is coming. Her husband plans to invite her to enjoy dinner

in a nice place.

( )4. The Greens have just moved to London and need to have a place to live in.

( )5. Betty is an active girl. She likes sports, singing and dancing. She's not married

now. She wants to find a nice man as her boyfriend.

A. Sale (出售)

    A nice house with a small garden is on sale in New York. Call Mr. Green at 8769-0432.

B. Wanted (求租)

    A 4-bedroom apartment (公寓) near Hyde Park. Rent fee (租金) below 600 dollars each

month. Call back at 2396-4870.

C. Job

    Do you want to work as a reporter in China Daily? China Daily needs 3 new reporters

in Guangdong. Call Mr. Smith at 4356-2756.

D. Found

    A black handbag with some money inside. Call Mr. Lee at 4359-2242.

E. Happy Club

    Join us to have a picnic in Green Park on May Day. Call Rose at 6523-4789.

F. Healthy Club

    A good place for you to keep fit. It's open at 18:00-21:00. Activities: parties,

meals, swimming, concerts, dances.

G. Singles' Club (单身俱乐部)

    A club for singles who are looking for new friends.

H. Green Lake Restaurant 

    The restaurant is pretty good, call 6453-2888.

单项选择题 A1/A2型题