某企业出售一座建筑物，原值3000000元，已经计提折旧450000元，出售价格为2800000元，已通过银行收回款项，营业税税率5％。编制固定资产转入清理、收到出售价款、计算营业税和结转清理净损益的会计分录。(8分)
参考答案：(1)固定资产转入清理：借：固定资产清理 2 550 000 累计折旧 450 000贷：固定资产 3 000 000(2)收回出售款：借：银行存款 2 800 000贷：固定资产清理 2 800 000(3)计算应交的营业税：应交营业税=2 800 000×5％=140 000借：固定资产清理 140 000贷：应交税费——应交营业税 140 000(4)结转固定资产清理净损益：借：固定资产清理 110 000贷：营业外收入——处置固定资产净收益 110 000
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| If you have ever been discouraged because of failure,please read on.For often,achieving what you __1__ to do is not the important thing.Let me explain. Two brothers decided to dig a __2__ hole behind their house.As they were working,a couple of older boys stopped by to __3__. "What are you doing?" asked one of the visitors. "We plan to dig a hole all the way through the earth!" one of the brothers __4__ excitedly. The older boys began to laugh,__5__ the younger ones that digging a hole all the way through the earth was __6__.After a long __7__,one of the diggers picked up a jar full of spiders,worms and a wide variety of insects.He __8__ the lid and showed the wonderful contents to the scoffing (嘲笑的) __9__. Then he said quietly and __10__,"Even if we don't dig all the way through the earth,look what we have found along the way!" Their __11__ was far too ambitious,but it did __12__ them to dig.And that is what a goal is for-to cause us to move in the __13__ we have chosen; __14__,to set us to digging! But not every goal will be fully __15__.Not every job will end successfully.Not every relationship will endure.Not every hope will come to pass.Not every love will last.Not every endeavor will be completed.Not every dream will be __16__. But when you __17__ your aim,perhaps you can say,"Yes,__18__ look at what I found along the way! Look at the wonderful things which have come into my life because I tried to do something!" It is in the __19__ that life is lived.And I believe it is joy in the journey,in the end,that truly __20__. | ||||
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