问题 不定项选择 共用题干题

长城股份有限公司(以下简称长城公司)属于增值税一般纳税人,适用的增值税税率为17%。原材料(只有一种甲材料)采用计划成本法核算,单位计划成本0.5万元/吨。2013年8月初"原材料"账户余额为65万元(其中暂估入账的原材料成本5万元),"材料成本差异"账户为借方余额1.5万元。长城公司8月份发生以下经济业务:(1)1日,收到上月暂估入账的原材料的发票,载明数量10吨,实际成本4.9万元,增值税税额为0.833万元,无其他相关费用,款项未付。(2)2日,购入甲材料62吨,增值税专用发票上注明的价款为30万元,增值税税额为5.1万元;发生运输费用(不考虑增值税抵扣)、装卸费和保险费共计2.5万元,款项以银行存款支付。(3)5日,上述甲材料运抵企业,验收入库的甲材料实际数量为60吨,短缺的2吨是运输途中发生的合理损耗。(4)10日,长城公司和A公司签订协议,A公司以账面价值50万元(双方确认的公允价值为45万元)的100吨甲材料对长城公司进行投资,长城公司以增发的20万股(每股面值1元)普通股作为对价。该批甲材料验收入库并收到对方开具的税额为7.65万元的增值税专用发票一张。(5)20日,长城公司从B公司购入20吨公允价值为8万元的甲材料,该批甲材料验收入库并收到对方开具的税额为1.36万元的增值税专用发票一张,长城公司开出一张商业承兑汇票。(6)31日,经汇总,本月共领用甲材料计划成本120万元用于生产乙产品。乙产品单位工时定额50小时,其中第一道工序30小时,第二道工序20小时,假定各工序内在产品完工程度平均为50%。(7)本月乙产品的成本资料为:月初在产品0件,本月完工80件,月末在产品40件(第一道工序30件,第二道工序10件),本月发生直接人工50万元,制造费用47万元。原材料在生产开始时一次投入,采用约当产量比例法计算完工产品成本。要求:根据上述资料,不考虑其他因素,分析回答下列第(1)-(6)小题。(答案中金额单位用万元表示)

下列各项中,会计处理正确的是()。

A.8月份材料成本差异率为-2%

B.8月31日结存材料的计划成本为35万元

C.8月31日结存材料的实际成本为34.3万元

D.8月份发出材料的实际成本为117.6万元

答案

参考答案:A, B, C, D

单项选择题
阅读理解

阅读表达。

     Feeling tired lately? Has the doctor said he can't find anything wrong with you? Perhaps he sent you to a

hospital, but all the advanced equipment there shows that there is nothing wrong.

     Then consider this, you might be in a state of sub-health (亚健康).

     Sub-health, also called the third state or grey state, is explained as an indefinite (不确定的) state between

health and disease. According to an investigation by the National Health Organization, over 45 percent of sub-

health people are middle-aged or elderly. The percentage is even higher among people who work in management

position as well as students around exams.

     Symptoms (症状) include a lack of energy, depression, slow reaction, insomnia, worries and poor memory.

Other symptoms include shortness of breath, sweating and aching on the waist and legs.

     The key to preventing and recovering from sub-health, according to some medical experts, is to form good

living habits, alternate (交替) work with rest, exercise regularly, and take part in open air activities.

     As for meals, people are advised to eat less salt and sugar. They should eat more fresh vegetables, fruits and

fish, because they are rich in nutritional elements-vitamins and tiny elements-those are important to the body.

     Nutrition experts point out that it is not good to eat too much at one meal because it may cause unhealthy

changes in the digestive tract. They also say that a balanced diet is _____.

1. What is the best title of the passage? (Please answer within 10 words.)

    _______________________________________________________________________________________

2. Which sentence in the passage can be replaced by the following one? If you feeling weak, depressed, have

    a slow reaction, poor memory and can't sleep well, you are most likely to have suffered sub-health.

    _______________________________________________________________________________________

3. Please fill in the blank with proper words or phrases. (Please answer within 10 words.)

    _______________________________________________________________________________________

4. Which of the suggestions do you think is the most important? Why? (Please answer within 30 words.) 

    _______________________________________________________________________________________

5. Translate the underlined sentence in the first paragraph into Chinese. 

    _______________________________________________________________________________________