问题 问答题

甲公司为增值税一般纳税企业,销售的产品为应纳增值税产品,增值税税率为 17%,产品销售价格中不含增值税额。产品销售成本按经济业务逐笔结转。所得税税率 33%.甲公司2007年发生如下经济业务;
(1)向B公司销售甲产品一批,销售价格535 000元,产品成本305 000元。产品已经发出,并开出增值税专用发票,已向银行办妥托收手续。
(2)根据债务人的财务状况,对应收账款计提20 000元坏账准备。
(3)采用预收款方式销售商品,当年收到第一笔款项10 000元,已存入银行。
(4)收到B公司甲产品退货。该退货系甲公司20×7年售出,售出时售价共计2 000元,成本1 750元,该货款当时已如数收存银行。甲公司用银行存款支付退货款项,退回的甲产品已验收入库,并按规定开出红字增值税专用发票。
(5)年末公司持有的交易性金融资产账面价值为40 000元,公允价值为41 000元。
(6)计提已完工工程项目的长期借款利息3 000元;用银行存款支付发生的管理费用 5 000元,销售费用2000元。
(7)销售产品应交的城市维护建设税1 400元,应交的教育费附加600元。
(8)计算应交所得税(不考虑纳税调整事项)。
要求:
(1)编制甲公司有关经济业务的会计分录(除“应交税费”科目外,其余科目可不写明细科目)。
(2)编制甲公司2007年度的利润表。
                  利润表
     编制单位:甲公司 2007年度单位:元

项目 本期金额 上期金额
一、营业收入
  减:营业成本
  营业税金及附加
  销售费用
  管理费用
  财务费用
  资产减值损失
加:公允价值变动收益(损失以“一”号填列)
  投资收益(损失以“一”号填列)
其中:对联营企业和合营企业的投资收益
二、营业利润(亏损以“一”号填列)
加:营业外收入
减:营业外支出
其中:非流动资产处置损失
三、利润总额(亏损总额以“一”号填列)
减:所得税费用
四、净利润(净亏损以“一”号填列)
五、每股收益;
(一)基本每股收益
(二)稀释每股收益

答案

参考答案:
(1)编制会计分录:
①向B公司销售甲产品并结转销售成本:
借:银行存款 625 950
贷:主营业务收入 535 000
应交税费——应交增值税(销项税额) 90 950
借:主营业务成本 305 000
贷:库存商品 305 000
②借:资产减值损失 20 000
贷:坏账准备 20 000
③借:银行存款 10 000
贷:预收账款 10 000
④销售退回:
借:主营业务收入 2 000
应交税费——应交增值税(销项税额) 340
贷:银行存款 2 340
借:库存商品 1 750
贷:主营业务成本 1 750
⑤借:交易性金融资产——公允价值变动 1 000
贷:公允价值变动损益 1 000
⑥计提借款利息和支付费用:
借:财务费用 3 000
贷:应付利息 3 000
借:管理费用 5 000
销售费用 2 000
贷:银行存款 7 000
⑦计提相关税金及附加:
借:营业税金及附加 2 000
贷:应交税费——应交城市维护建设税       1 400
        —一应交教育费附加           600
⑧应纳税所得额
=535 000-305 000-20 000-2 000+1 750+1 000-3 000-5 000-2 000-2 000
=198 750(元)
应交所得税=198 750×33%=65 587.5(元)
借:所得税费用 65 587.5
贷:应交税费——应交所得税 65 587.5
(2)编制利润表
               利润表
编制单位:甲公司 2007年度 单位:元

项目
完形填空

阅读表达(共5小题;每小题3分,满分15分)

阅读下面的短文,并根据要求答题。(请注意问题后的字数要求)。

"Wow, you got an A without even studying."

"Your drawing is wonderful --you're my little Picasso."

If you're like most parents, you offer praise to your children believing it is the key to their success.But according to a new study, praise may do more harm than good.

For the study, after a simple IQ test, one group was told it did really well and must be very smart.The other group was told it did really well and must have worked hard. One group was praised for intelligence,                  .

Asked if they wanted to take a slightly harder test, the kids praised for their intelligence were unwillingly.Of those praised for their effort, however, 90 percent were eager for a more challenging task.And on a final test the effort group performed significantly better than the group praised for its intelligence.

Many of the kids who had been labeled "smart" performed worst of all.The "hard workers" got the message that they could improve their scores by trying harder, but the "smart" kids believed they should do well without any effort.Thus, kids who get too much praise are less likely to take risks, are highly sensitive to failure and are more likely to give up when faced with a challenge.

Tips for Parents:

◆Avoid labels.Praising for effort sends the message that your child has the power to improve and change.Be mindful of labeling yourself and others.

◆Teach kids from an early age that the brain is a muscle that can be strengthened with practice.This sends the message that kids can directly affect their intelligence.

◆Parents often praise their kids to make themselves feel good, or to protect their kids from failure.But it's vital for parents to help their kids to learn to deal with setbacks and to help them focus on ways to improve.

小题1:What is the best title of the passage? ( Please answer within 10 words.)

小题2:Which sentence in the passage can be replaced by the following one?

As a result of much praise, kids will lack enough courage to risk and face failure and a challenge.

小题3:Please fill in the blank in the fourth paragraph with proper words or phrases to complete the sentence.(Please answer within 10 words.)

小题4:If your parents praise you too much, what should you do7 Why7 (Please answer within 30 words.)

小题5:Translate the underlined sentence in the last paragraph into Chinese.