问题 问答题 案例分析题

丙公司为增值税一般纳税人,适用的增值税税率为17%,从事商品生产和销售。2011年7月10日,丙公司以原材料交换专利权。有关业务资料如下:(1)原材料的账面余额为500万元,已计提的存货跌价为120万元,公允价值(等于计税价格)为420万元。专利权经评估确认为500万元。丙公司另外支付8.6万元的补价。(2)丙公司取得专利权后对其进行升级,共发生升级费用40万元,均以银行存款支付,该升级不符合资本化条件。(3)2011年7月20日升级完成投入使用。公司对该项专利权采用直线法摊销,预计使用寿命为10年,没有残值。(4)年末对该项专利权进行减值测试,其可收回金额为515万元。要求:

(1)编制丙公司非货币性资产交换的会计分录。

(2)编制发生升级费用的会计分录。

(3)计算2011年专利权的摊销额,并编制相应的会计分录。

(4)判断该项专利权是否发生减值,如果发生减值编制相应的会计分录。(会计分录中的金额单位以万元表示)

答案

参考答案:

(1)编制丙公司非货币性资产交换的会计分录。

借:无形资产500

贷:其他业务收入420

应交税费--应交增值税(销项税额)71.4

银行存款8.6

借:其他业务成本380

存货跌价准备120

贷:原材料500

(2)编制发生升级费用会计分录。

借:管理费用40

贷:银行存款40

(3)计算2011年专利权的摊销额,并编制相应的会计分录。2011年摊销额=500÷10÷2=25万元

借:管理费用25

贷:累计摊销25

(4)判断该项专利权是否发生减值,如果发生减值编制相应的会计分录。专利权的账面价值=500-25=475万元专利权未发生减值,不需要进行会计处理

阅读理解

In order to protect valuable energy, snails(蜗牛) basically play a game of follow-the-leader, a new study finds. Snails create trails of mucus(黏液) to help them move smoothly across the ground, mainly in search of food or a partner, but making all that mucus uses up a lot of energy.

“Snails use a lot of energy, probably a third, creating mucus,” said Mark Davies of the University of Sunderland, lead author of the study published in the journal Proceedings of the Royal Society. “This process is very tiring indeed— much more so than walking, swimming or flying.”

Davies and his workmates studied marine snails off the coast of Britain and discovered that to save some of this important energy, the snails sometimes follow the existing mucus trails laid down by other snails to get around and so only have to create a small part of the mucus needed to make a new trail.

“The fact that they can make savings has an effect on as much as they have to save more energy to do other things like reproducing,” Davies said.

The energy saving may also help snails which live in environments where food is not enough, making the energy harder to replace.

Biologists had long guessed that snails behaved this way, but this is the first study to directly observe it. Davies said that it is likely that all snails use this means of cutting energy as they work hard through life.

45. What’s the function of mucus that snails create?

A. To find their food                   B. To find their way back

C. To save their energy                 D. To help them move smoothly

46. According to the passage, which of the following statements is TRUE?

A. The snail’s life is very hard.           

B. The snails don’t need much to reproduce.

C. This is the first time to do the guess.     

D. The snails will replace more energy in places lacking food.

47. From the passage we know that ______.

A. snails’ trails are sometimes reused     

B. snails’ food is difficult to find

C. snails can live a long life             

D. only marine snails have the ability

48. What does the passage mainly talk about?

A. How snails move and work.     

B. Snails save energy by reusing mucus trails.

C. A new study finds the mysteries of snails.

D. Snails make full use of their energy.

计算题