问题 不定项选择

甲企业为增值税一般纳税人,适用的增值税税率为17%。发出商品成本按本月末一次加权平均法计算确定,原材料采用计划成本发核算。2014年12月该企业发生如下经济业务: (1)1日,库存商品结存数量为1000件,单位生产成本为21元;本月生产完工验收入库商品2000件,单位生产成本为24元;本月发出商品2800件,其中2000件符合收入确认条件并确认收入,其余部分未满足收入确认条件。 (2)15日,将仓库积压的原材料一批出售,开具的增值税专用发票上注明的售价为20000元,增值税税额为3400元,款项已存入银行。该批原材料的计划成本为18000元,材料成本差异为-2%。 (3)20日,将自产的空气净化器作为福利发放给专设销售机构的30名职工,每人1台,每台不含增值税的市场销售价为15000元、生产成本为10000元。 (4)31日,确认劳务收入。本月月初与乙企业签订一项安装工程合同,合同总价款为160000元,合同签订时预收劳务款50000元。至月末累计发生劳务支出60000元,工程尚未完工,预计至完工还需要发生劳务支出40000元,当年末乙企业发生财务困难,余款能否支付难以确定。 要求: 根据上述资料,不考虑其他因素,分析回答下列小题(答案中的金额单位用元表示)

根据资料(4)甲企业安装业务的会计处理结果正确的是()。

A.结转劳务成本60000元

B.确认劳务收入50000元

C.确认劳务收入96000元

D.结转劳务成本31250元

答案

参考答案:A, B

解析:提供劳务结果不能可靠估计的,如已发生的成本预计部分能得到补偿,按能得到补偿的劳务成本金额确认收入,结转劳务成本,分录: 借:预收账款50000 贷:主营业务收入50000 借:主营业务成本60000 贷:劳务成本60000

阅读理解

What are you going to do if you are in a burning house? How will you escape? Do you know how to save yourself? Please read the following passage.

Escaping a fire is a serious matter. Knowing what to do during a fire can save you life. It is important to know the ways you can use and show them to everyone in the family, such as stairways and fire escapes, but not lifts.

  From the lower floors of the buildings, escaping through windows is possible, learn the best way of leaving by windows with the least chance of serious injury.

  The second floor window is usually not very high from the ground. An average person, hanging by the finger-tips will have a drop of about six feet to the ground. It is about the height of an average man. Of course, it is safer to jump a short way than to stay in a burning building.

  Windows are also useful when you are waiting for help. Be sure to keep the door closed. Or smoke and fire may be drawn into the room. Keep your head low at the window to be sure you get fresh air rather than smoke that may leaked(渗) into the room.

  On a second or third floor, the best windows for escape are those that open onto a roof. From the roof a person can drop to the ground more safely. Dropping onto cement(水泥) might end in injury. Bushes(灌木丛) and grass can help to break a fall.

小题1:It is important to _______.

A.put out the fire in the burning house

B.know the ways to escape the fire

C.jump off a burning house

D.keep the door closed小题2:It is possible to escape through the windows _______.

A.if there are some bushes on the ground

B.if you are strong enough

C.if you live on a lower floor

D.If you have a long rope小题3:Which of the following escaping way is NOT right? _______.

A.You can escape though stairways.

B.You can choose fire escapes.

C.Escape from the windows that open onto a roof.

D.Use a lift to come down at once.小题4:Open the window so that _______ if the building is on fire.

A.you can get fresh air

B.you can call for help

C.you can easily jump off

D.you can be seen first小题5:The best title of the passage is _______.

A.Escaping from the Windows

B.Save Yourself in the Burning House

C.Knowledge on Fire

D.Waiting for Help

单项选择题