问题 问答题

长江股份有限公司(以下称长江公司)属于增值税一般纳税人,适用增值税税率17%。原材料(只有一种甲材料)采用计划成本法核算,单位计划成本1.5万元/吨。
2010年8月初“原材料”账户余额为1957/元(其中暂估入账的原材料成本15万元),“材料成本差异”账户为借方余额4.57/元。长扛公司8月份发生以下经济业务:
(1)1日,收到上月暂估入账的原材料发票,载明数量10吨,实际成本14.7万元,无其他相关费用。
(2)2日,购入甲材料62吨,增值税专用发票上注明的价款为90万元,增值税税额为15.3万元;发生运输费用(不考虑增值税抵扣)、装卸费用和保险费共计7.5万元。
(3)5日,上述甲材料运抵企业,验收入库甲材料实际数量为60吨,短缺的2吨是运输途中发生的合理损耗。
(4)10日,长江公司和A公司签订协议,接受A公司以账面价值150万元(双方确认的公允价值为135万元)的100吨甲材料对长江公司进行投资,长江公司以增发的20万股(每股面值1元)普通股作为对价。该批甲材料验收入库并收到对方开具的税额为22.95万元的增值税专用发票一张。
(5)20日,长江公司就应收B公司贷款36万元(已计提坏账准备1.8万元)与其进行债务重组。经协商,长江公司同意B公司以20吨账面成本为19.5万元、公允价值为24万元的甲材料偿还全部债务。该批甲材料验收入库并收到对方开具的税额为4.08万元的增值税专用发票一张。
(6)31日,经汇总,本月共领用甲材料计划成本360万元用于生产乙产品。本月乙产品的成本资料为:月初在产品0件,本月完工100件,月末在产品20件,本月发生直接入150万元,制造费用195万元。原材料在开工后陆续投入,月末在产品完工程度为50%。
(7)31日,月末对库存乙产品进行实地盘点,发现实存数小于账存数5件,经查实,系管理不善造成丢失。

2010年8月5日长江公司验收入库甲材料的实际成本为( )万元。

  • A.87.0
  • B.90.0
  • C.95.7
  • D.97.5

答案

参考答案:D

解析: 8月5日购入材料的实际成本=90+7.5=97.5(万元)。运输途中合理的损耗计入存货成本,即不影响购入材料的总成本,仅影响材料的单位成本。

阅读理解

The Earth has warmed by about half a degree(0.50℃)over the last 100 years. It could be getting warmer on its own, but many scientists think that people are making the Earth warmer by making a greenhouse effect. The greenhouse effect is important.  Without it, the Earth would not be warm enough for us to live on. But just a little warmer than it is now could cause problems for humans, plants and animals.

Many of the things we do every day can change the Earth’s temperature by sending greenhouse gases into the air. We send greenhouse gases into the air when we watch TV, turn on lights, dry hair, play video games, wash or dry our clothes or drive cars. The rubbish from factories and homes also produces greenhouse gases.

Even a small change in temperature can affect our weather. This can cause changes in the sea levels, the air, flooding, and our fresh water.

The change in the temperature can also cause changes in the living places for animals and plants, endangering many animals.

Global warming is a big problem, and every little bit we do can help. We can save electricity. We can save energy in other ways such as by taking buses or walking rather than driving cars. We can recycle to reduce the rubbish and save natural resources such as trees, oil and metals. We can buy products that don’t do bad to the environment and we can turn to solar energy. Remember the little bit that you do will bring a better world.

小题1: Which of the following does not send greenhouse gases into the air?

A.Watching TV.

B.Turning on a light.

C.Driving a car.

D.Walking to school.小题2: In this passage, the scientists are mainly trying to make the readers realize___________ .

A.the greenhouse effect is important

B.humans are making the earth warmer

C.the earth is getting warmer in 100 years

D.the earth could be getting warmer by itself小题3: Without the greenhouse effect,we would _____________ .

A.be safer

B.not be able to live

C.have a cleaner earth

D.have a better world小题4: The writer gives us advice on how to save energy in __________ .

A.Paragraph 2

B.Paragraph 3

C.Paragraph 4

D.Paragraph 5小题5: Global warming is a big problem but ___________ .

A.we can't do anything to help

B.we don't need to do anything

C.we can do something to help

D.we can do something to stop it

判断题