问题 问答题

(本小题6分,可以选用中文或英文解答,如使用英文解答,须全部使用英文,答题正确的,增加5分,最高得分为11分。)  甲公司为通讯服务运营企业。20×6年12月发生的有关交易或事项如下:  (1)20×6年12月1日,甲公司推出预缴话费送手机活动,客户只需预缴话费5000元,即可免费获得市价为2400元、成本为1700元的 手机一部,并从参加活动的当月起未来24个月内每月享受价值150元、成本为90元的通话服务。当月共有10万名客户参与了此项活动。  (2)20×6年11月30日,甲公司董事会批准了管理层提出的客户忠诚度计划。具体为:客户在甲公司消费价值满100元的通话服务时,甲公司 将在下月向其免费提供价值10元的通话服务。20×6年12月,客户消费了价值10000万元的通话服务(假定均符合下月享受免费通话服务的条件),甲公 司已收到相关款项。  (3)20×6年12月25日,甲公司与丙公司签订合同,甲公司以2000万元的价格向丙公司销售市场价格为2200万元、成本为1600万元 的通讯设备一套。作为与该设备销售合同相关的一揽子合同的一部分,甲公司同时还与丙公司签订通讯设备维护合同,约定甲公司将在未来10年内为丙公司的该套 通讯设备提供维护服务,每年收取固定维护费用200万元。类似维护服务的市场价格为每年180万元。销售的通讯设备已发出,价款至年末尚未收到。  要求:  本题不考虑货币时间价值以及税费等其他因素。  根据资料(1)至(3),分别计算甲公司于20×6年12月应确认的收入金额,说明理由,并编制与收入确认相关的会计分录(无需编制与成本结转相关的会计分录)。  请直接将答案输入在下方的答题区中,如使用英文解答,该题须全部使用英文。

答案

参考答案:(1)根据资料(1),甲公司应确认的收入金额=(5000×2400/6000+150/3600×3000)×10=21250  理由:甲公司应当将收到的花费在手机销售和通话服务之间按相对公允价值比例进行分配。手机销售收入应在当月一次性确认,话费服务的提供逐期确认。  借:银行存款                    50000  贷:预收账款                    28750  主营业务收入                  21250  (2)根据资料(2),甲公司应确认的收入金额=100/110×10000=9090.91(万元)  理由:甲公司取得10000万元的收入,应当在当月提供服务和下月需要提供的免费服务之间按其公允价值的相对比例进行分配。  借:银行存款                    10000  贷:主营业务收入                 9090.91  递延收益                   909.09  (3)根据资料(3),甲公司应确认的收入金额=4000×2200/4000=2200万元  理由:因设备销售和设备维护合同相关联,甲公司应当将两项合同总收入按照相关设备和服务的相对公允价值比例进行分配。  借:应收账款                    2200  贷:主营业务收入                  2200

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     One afternoon I was sitting at my favorite table in a restaurant, waiting for the food I had
ordered to arrive. Suddenly I   1   that a man sitting at a table near the window kept glancing
in my direction, _  2       he knew me. The man had a newspaper     3    in front of him, which
he was   4   to read, but I could     5    that he was keeping an eye on me. When the waiter
brought my    6  , the man was clearly puzzled by the    7   way in which the waiter and I   8  
each other. He seemed even more puzzled as    9   went on and it became   10   that all the
waiters in the  restaurant knew me. Finally he got up and went into the    11   . When he
came out, he paid his bill and   12   without another a glance in my direction.
     I called the owner of the restaurant and asked what the man had   13  .  "Well, "he said,
"That man was a detective(侦探). He 14   you here because he thought you were the
man he 15  ." "What ?"I said, showing my  16  . The owner continued, "He came into the
kitchen and showed me a photo of the wanted man.  I   17   say he looked very much like
you! Of course  since we know you, we told him that he had made a __18_." "Well, it's
really  19   I came to a restaurant where I'm known, "I said. "  20  , I might have been in
trouble."
( )1.A. knew
( )2.A. since
( )3.A. flat
( )4.A. hoping
( )5.A. see
( )6.A. menu
( )7.A .direct
( )8.A. chatted with
( )9.A. the waiter
( )10.A. true
( )11.A. restaurant
( )12.A. left
( )13.A. wanted
( )14.A. met
( )15.A. was to beat
( )16.A. care
( )17.A. must
( )18.A. discovery
( )19.A. a pity
( )20.A. Thus


B. unders tood
B. even if
B. open
B. thi nking
B. find
B. bill
B. familiar
B. looked at
B. time
B. hopeful
B. washroom
B. acted
B. tried
B. caught
B was dealing with
B. surprise
B can
B mistake
B natural
B However


C. noticed
C .though
C. cut
C. pretending
C. guess
C. paper
C. strange
C. laughed at
C. I
C .clear
C. office
C. sat down
C. ordered
C. followed
C. was to meet
C. worry
C. need
C decision
C. a chance
C.Otherwise


D.recognized
D.as if
D. fixed 
D.continuing
D. learn
D. food 
D. funny 
D. talked about
D. the dinner
D. possible
D .kitchen
D. calmeddown
D. wished
D. discovered
D. was looking for
D. regret
D. may
D. fortune
D. lucky
D. Therefore


材料分析题