问题 不定项选择 共用题干题

某企业为增值税一般纳税人,适用的增值税税率为17%,发生的经济业务如下:(1)某企业经批准于2011年3月31日发行每张面值100元、票面利率为8%(实际利率与票面利率一致)、期限为5年的债券20000张,该债券为一次还本付息债券,每年12月31日计提利息,发行收入已收到并存入银行(不考虑发行费用)。该企业发行债券筹集资金当期全部用于某仓库建设项目。该企业按年计提债券利息。该项目从2010年12月31日开始动工,将于2011年12月31日完工并达到预定可使用状态。建造过程中还发生以下业务:①仓库建设领用自产产品一批,成本为200万元,由于市场销售状况不好,目前市场售价也为200万元,增值税税率为17%。②用上述债券取得的款项购入工程物资一批,购买价为200万元,增值税为34万元,工程项目全部领用,余款企业用银行存款支付。③仓库建造过程中发生的在建工程人员工资总额180万元,尚未支付。④企业的辅助生产车间提供相关的供电服务共计150万元。⑤2011年12月31日完工并达到预定可使用状态。(2)该仓库投入使用后,企业采用年数总和法计提折旧,预计使用年限为4年,预计净残值为10万元。(3)2013年6月末,由于企业经营不善,需要一批资金周转,决定将此项资产处置,取得价款500万元,价款已经收到并存入银行,以银行存款支付清理费用6万元。假定不考虑相关税费。要求:根据上述资料,不考虑其他因素,分析回答下列第(1)-(5)小题。(金额单位用万元表示)

根据资料(1),下列各项中,会计处理正确的是()。

A.2011年12月31日应计提债券利息12万元

B.2011年12月31日固定资产入账价值为810万元

C.2011年12月31日固定资产入账价值为798万元

D.2011年12月31日固定资产入账价值为776万元

答案

参考答案:A, B

选择题
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Online Communication

In an age when technology moves faster than most can keep up with, a small group of people still remain in the time of old-fashioned letter. Frankly speaking, I was once certain that traditional letters could never be replaced by other means of communication.

But a story about online communication changed my mind.

An old man, who suffered a lot from Parkinson’s disease, was not able to talk clearly and could hardly write his name. Living totally alone, he managed to keep in touch with nearly all the members of his family. How did he achieve this? He clicked out words on his computer keyboard.

I, therefore, managed to get an E-mail box as soon as the opportunity came. My life changed. E-mail, and all online communication, is something truly different. It has capabilities(能力) that few other products can match.

E-mail is convenient. It takes less time with its fast speed and 24-hour connection. The slow postal service is no match. If you wouldn’t want to have a face-to-face talk with your manager, you might talk with him through E-mail even if you are in the same office.

Naming all the good things about online communication is not easy. But wait. E-mail can be inconvenient. It can waste time and energy. Just think what may happen when you take a short vacation and return to find your e-mail box filled with 200 unread messages. You could easily spend half a day clearing junk ads.

Then, online communication will keep us staying at our computer while it connects us to distant strangers. Once we throw ourselves into the machine, we may forget the human touches we once held so dear. I’m sure there is and always will be a place for the old-fashioned letter, phone call, and face-to-face meeting… even in the world of modern communication.

As I listen to the sound of the modem(调制解调器), I was excited at stepping out to the outside world but, at the same time, I sensed a loss of control over something valuable in my personal life.

小题1:What is the most probable meaning of the underlined word “junk” in paragraph6?

A.old and useless

B.New and useful

C.Short but valuable

D.Long but clear小题2:What does the writer think of online communication?

A.It should replace old-fashioned letters completely.

B.It is perfect and always does good to you.

C.It is extremely useful and convenient, but it may be inconvenient or even harmful.

D.It does more harm than good.小题3:What caused the writer to become interested in E-mail and online communication?

A.The sound of the modem.

B.His own illness.

C.The changing of his life.

D.A sick old man’s experience.小题4:According to the writer, traditional means of communication will never disappear because ________.

A.they are convenient and popular though they are slow

B.they help to keep the friendly relationship between people

C.most people cannot keep up with the development of technology

D.modern means of communication does too much harm小题5:How did the sick old man keep in touch with his family members?

A.With the help of his computer.

B.By writing letters with his pen.

C.By making telephone calls.

D.By visiting them regularly.