某企业本月外购原材料并入库，取得增值税专用发票上注明的价款为12000元，增值税额为2040元，数量为10吨，销货方代垫运费2100元，其中包括建设基金500元，装卸费、保险费100元，原材料因运输不当造成非正常损失1吨。上述款项均已付清，下述分录正确的是( )。
A．借：管理费用2100 原材料 120000 应交税金——应交增值税(进项税额)2040贷：银行存款 16140
B．借：原材料 12564 应交税金——应交增值税(进项税额) 1962贷：银行存款 1614
C．借：原材料 141000 应交税法——应交增值税(进项税额) 2040贷：银行存款 16140
D．借：原材料 12339 应交税金——应交增值税(进项税额) 2187 待处理财产损溢 1614贷：银行存款16140
参考答案：B
解析： 本题要求考生掌握外购货物发生非正常损失的账务处理。
Nowadays more and more Chinese teenagers find life more difficult without their parents. They don’t know how to do 1 . Because their parents do almost everything for them at home. This is a big problem. Joy is 14 years old. One day her parents went away 2 business, so she had to stay at home alone. At first she thought she would be happy 3 her parents were not in. She could do everything 4 she liked. But it was six o’clock in the afternoon, she felt 5 . “Oh, it’s time to have supper. Where can I get my food?” she said to herself. Later she found some food in the fridge, but she 6 know how to cook. At that moment, she missed her 7 very much. At last she could only go to the supermarket and 8 some food to eat. Many of teenagers are 9 as Joy. So I think they should learn some basic life skills, like cooking, tidying up their rooms or dressing themselves 10 . They shouldn’t depend too much on their parents.
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