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甲、乙企业均为增值税一般纳税人，适用的增值税税率均为17%。2008年6月1日甲企业与乙企业签订代销协议，委托乙企业销售A商品1 000件，协议价200元/件，该商品的实际成本150元/件，乙企业按协议价的10%收取手续费。6月3日，甲企业按合同向乙企业交付商品。6月30日，乙企业已将A商品700件销售给顾客，款项均已收存银行。6月30日，乙企业将所售的代销商品清单交付给甲企业，并收到甲企业按协议价开具的增值税专用发票。7月8日，甲企业收到乙企业支付的代销商品款(手续费已扣除)。
要求：分别编制甲企业和乙企业代销业务的会计分录(“应交税费”科目须写出明细科目)。

答案

参考答案：(1)甲企业代销业务的会计分录
①交付代销商品时：
借：委托代销商品 150 000
贷：库存商品 150 000(1 000×150)
②收到代销清单时：
借：应收账款 163 800(140 000+23 800)
贷：主营业务收入 140 000(700×200)
应交税费——应交增值税(销项税额) 23 800(140 000×17%)
借：主营业务成本 105 000
贷：委托代销商品 105 000(700×150)
借：销售费用 14 000(140 000×10%)
贷：应收账款 14 000
③收到货款时：
借：银行存款 149 800
贷：应收账款 149 800(163 800-14 000)
(2)乙企业代销业务的会计分录
①收到代销商品时：
借：受托代销商品 200 000(1 000×200)
贷：受托代销商品款 200 000
②实际销售时：
借：银行存款 163 800(140 000+23 800)
贷：受托代销商品 140 000(700×200)
应交税费——应交增值税(销项税额) 23 800(140 000×17%)
借：应交税费——应交增值税(进项税额) 23 800(140 000×17%)
贷：应付账款 23 800
③归还货款并计算代销手续费收入时：
借：受托代销商品款 140 000
应付账款 23 800
贷：主营业务收入(或其他业务收入) 14 000
银行存款 149 800

单项选择题

Electronic mail has become an extremely important and popular means of communication.
The convenience and efficiency of electronic mail are threatened by the extremely rapid growth in the volume of unsolicited commercial electronic mail. Unsolicited commercial electronic mail is currently estimated to account for over half of all electronic mail traffic, up from an estimated 7 percent in 2001, and the volume continues to rise. Most of these messages are fraudulent or deceptive in one or more respects.
The receipt of unsolicited commercial electronic mail may result in costs to recipients who cannot refuse to accept such mail and who incur costs for the storage of such mail, or for the time spent accessing, reviewing, and discarding such mail, or for both. The receipt of a large number of unwanted messages also decreases the convenience of electronic mail and creates a risk that wanted electronic mail messages, both commercial and noncommercial, will be lost, overlooked, or discarded amidst the larger volume of unwanted messages, thus reducing the reliability and usefulness of electronic mail to the recipient. Some commercial electronic mail contains material that many recipients may consider vulgar or pornographic in nature.
The growth in unsolicited commercial electronic mail imposes significant monetary costs on providers of Internet access services, businesses, and educational and nonprofit institutions that carry and receive such mail, as there is a finite volume of mail that such providers, businesses, and institutions can handle without further investment in infrastructure. Many senders of unsolicited commercial electronic mail purposefully disguise the source of such mail.
Many senders of unsolicited commercial electronic mail purposefully include misleading information in the messages’ subject lines in order to induce the recipients to view the messages. While some senders of commercial electronic mail messages provide simple and reliable ways for recipients to reject (or ’opt-out’ of) receipt of commercial electronic mail from such senders in the future, other senders provide no such ’opt-out’ mechanism, or refuse to honor the requests of recipients not to receive electronic mail from such senders in the future, or both.
Many senders of bulk unsolicited commercial electronic mail use computer programs to gather large numbers of electronic mail addresses on an automated basis from Internet websites or online services where users must post their addresses in order to make full use of the website or service.
The problems associated with the rapid growth and abuse of unsolicited commercial electronic mail cannot be solved by the government alone. The development and adoption of technological approaches and the pursuit of cooperative efforts with other countries will be necessary as well.

According to the passage, efficiency of e-mail is threatened by ______.

A．heavy e-mail traffic

B．fraudulent e-mail messages

C．large volume of messages

D．increasing amount of unwanted e-mail
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填空题

关系数据库的关系演算语言是以 为基础的DML语言。
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