问题 问答题

甲企业为增值税一般纳税人,适用的增值税税率为17%。
(1) 2000年11月1日,接受乙企业捐赠的需要安装的专用设备一台,但乙企业未提供该项专用设备的有关凭证,市场上该类专用设备的价格为100万元。甲企业收到该专用设备后立即投入安装。
(2) 在安装上述专用设备过程中,领用生产用库存原材料10万元,增值税进项税额为1.7万元;领用本企业生产的商品一批,成本为40万元,税务部门确定的计税价格为50万元;应付未付工程人员的工资为15万元,用银行存款支付其他费用为4.8万元。
(3) 2000年12月15日,该项工程完工,达到预定可使用状态,并投入第一基本生产车间使用。
(4) 该专用设备估计使用年限为5年,预计净残值率为5%,采用年数总和法计提折旧。
(5) 2003年12月25日,甲企业将该专用设备对外出售,获得价款90万元存入银行。假定甲企业在接受捐赠以及出售该项专用设备时均不考虑所得税等相关税费。
要求:
(1) 编制甲企业接受捐赠专用设备的会计分录。
(2) 编制甲企业安装专用设备的会计分录。
(3) 编制甲企业专用设备安装完工,并投入使用的会计分录。
(4) 计算甲企业的该项专用设备2001年和2002年应计提的折旧额。
(5) 编制甲企业出售该项专用设备的会计分录。
(答案中的金额单位均用万元表示;“资本公积”科目要求写出二级明细科目,“应交税金”科目要求写出明细科目及专栏名称)

答案

参考答案:(1) 借:在建工程 100
贷:资本公积——接受捐赠非现金资产准备 100
(2) 借:在建工程 80
贷:原材料 10
库存商品 40
应交税金——应交增值税(进项税额转出) 1.7
(销项税额) 8.5
应付工资 15
银行存款 4.8
(3) 借:固定资产 180
贷:在建工程 180
(4) 2001年应计提的折旧额=(180-180×5%)万元×5/15=57万元
2002年应计提的折旧额=(184-180×5%)万元×5/15=45.6万元
(5) 借:固定资产清理 43.2
累计折旧 136.8
贷:固定资产 180
借:银行存款 90
贷:固定资产清理 90
借:固定资产清理 46.8
贷:营业外收入 46.8
借:资本公积——接受捐赠非现金资产准备 100
贷:资本公积——其他资本公积 100

单项选择题

Civil-liberties advocates reeling from the recent revelations on surveillance had something else to worry about last week: the privacy of the billions of search queries made on sites like Google, AOL, Yahoo and Microsoft. As part of a long-running court case, the government has asked those companies to turn over information on its users’ search behavior. All but Google have handed over data, and now the Department of Justice has moved to compel the search giant to turn over the goods.
What makes this case different is that the intended use of the information is not related to national security, but the government’s continuing attempt to police Internet pornography. In 1998, Congress passed the Child Online Protection Act (COPA), but courts have blocked its implementation due to First Amendment concerns. In its appeal, the DOJ wants to prove how easy it is to inadvertently stumble upon porn. In order to conduct a controlled experiment—to be performed by a UC Berkeley professor of statistics—the DOJ wants to use a large sample of actual search terms from the different search engines. It would then use those terms to do its own searches, employing the different kinds of filters each search engine offers, in an attempt to quantify how often "material that is harmful to minors" might appear. Google contends that since it is not a party to the case, the government has not right to demand its proprietary information to perform its test. "We intend to resist their motion vigorously," said Google attorney Nicole Wong.
DOJ spokesperson Charles Miller says that the government is requesting only the actual search terms, and not anything that would link the queries to those who made them. (The DOJ is also demanding a list of a million Web sites that Google indexes to determine the degree to which objectionable sites are searched.) Originally, the government asked for a treasure trove of all searches made in June and July 2005 ; the request has been scaled back to one week’s worth of search queries.
One oddity about the DOJ’s strategy is that the experiment could conceivably sink its own case. If the built-in filters that each search engine provides are effective in blocking porn sites, the government will have wound up proving what the opposition has said all along—you don’t need to suppress speech to protect minors on the Net. "We think that our filtering technology does a good job protecting minors from inadvertently seeing adult content," says Ramez Naam, group program manager of MSN Search.
Though the government intends to use these data specifically for its COPA-related test, it’s possible that the information could lead to further investigations and, perhaps, subpoenas to find out who was doing the searching. What if certain search terms indicated that people were contemplating terrorist actions or other criminal activities Says the DOJ’s Miller, "I’m assuming that if something raised alarms, we would hand it over to the proper [authorities]." Privacy advocates fear that if the government request is upheld, it will open the door to further government examination of search behavior. One solution would be for Google to stop storing the information, but the company hopes to eventually use the personal information of consenting customers to improve search performance. "Search is a window into people’s personalities," says Kurt Opsahl, an Electronic Frontier Foundation attorney. "They should be able to take advantage of the Internet without worrying about Big Brother looking over their shoulders. \

Google refused to turn over "its proprietary information"(para. 2) required by DOJ as it believes that ______.

A.it is not involved in the court case

B.users’ privacy is most important

C.the government has violated the First Amendment

D.search terms is the company’s business secret

多项选择题