某企业用银行存款缴纳本月增值税5600元，则该企业应做的会处理是_爱下问搜题

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问题单项选择题

某企业用银行存款缴纳本月增值税5600元，则该企业应做的会处理是（）。

A.借：应交税费——应交增值税（进项税额）5600；贷：银行存款；5600

B.借：应交税费——应交增值税（进项税额转出）5600；贷：银行存款；5600

C.借：应交税费——应交增值税（已交税金）5600；贷：银行存款；5600

D.借：应交税费——应交增值税（已交税金）5600；贷：库存现金；5600

答案

参考答案：C

解析：本题考核交纳增值税的核算。企业交纳本月的增值税，借记“应交税费——应交增值税（已交税金）”科目，贷记“银行存款”科目。

完形填空

A businessman had been on a long flight between meetings. After a while, a calm voice said, “We shall not be serving the drinks at this time as we are expecting a little turbulence(漩涡). Please be    1   your seat belt is fastened.”
As the businessman looked around in the aircraft, it became obvious that many passengers were becoming a bit    2  . Later, the voice said, “We are so sorry that we are unable    3   the meal at this time. The turbulence is still ahead of us.”
Lightning    4   the darkening skies, and within moments that great plane was like a _ 5   moving around on an ocean. One moment the airplane was    6   on terrific currents of air; the next, it dropped as if it were about to crash. All the passengers were upset and scared. Some were praying. The future seemed terrible and many were wondering if they would    7   it through the storm.
Then, he suddenly saw a little girl. Obviously the storm meant    8    to her. She was reading a book and everything within her small world was    9   and orderly. Sometimes she closed her eyes, then she would    10   again; then she would straighten her legs, but worry and fear were not in her    11  . All the adults were scared half to __12___, but the great child wasn’t afraid at all.
The businessman could hardly believe his eyes. When the plane finally    13   its destination, he asked why she had not been afraid. The child replied, “Because my Daddy’s the pilot, and he’s flying the plane to take me home.”
There are many kinds of storms that    14   us physically, mentally and financially. And many storms can easily and quickly darken our skies and    15   out planes into uncontrollable movement.
Let us remember: Our Father is the pilot. He is in control and taking us home. So don’t worry!

C．came across

单项选择题

跨度在9m的砼梁承重模板拆除，应在砼强度等级达到设计强度标准值的（）后始能拆除。

A.50%

B.75%

C.90%

D.100%