问题 问答题

甲公司为增值税—般纳税企业,材料按计划成本计价核算。丙材料计划单位成本为每公斤10元。该企业2007年3月份有关资料如下:
(1)“原材料一—丙材料”账户月初余额80 000元,
“材料成本差异(丙材料)”账户月初借方余额1 000元,
“材料采购——丙材料”账户月初借方余额21 000元。
(2)3月7日,企业上月已付款的丙材料2 000公斤如数收到,已验收入库。
(3)3月15日,从外地A公司购入丙材料6 000公斤,增值税专用发票注明的材料价款为58 590元,增值税额9 960.3元,企业已用银行存款支付上述款项。材料尚未到达。
(4)3月25日,从A公司购入的丙材料到达,验收入库时发现短缺100公斤,经查明为途中定额内内然损耗,按实收数量验收入库。
(5)3月31日,汇总本月发料凭证,本月共发出丙材料6 000公斤,全部用于产品生产。
要求:根据上述业务编制相关的会计分录,并计算本月材料成本差异率、本月发出材料应负担的成本差异及月末库存材料的实际成本。(应交税费写出明细科目和专栏)

答案

参考答案:(1)3月7日收到材料
借:原材料 20 000
材料成本差异 1 000
贷:材料采购 21 000
(2)3月15日从外地购入材料
借:材料采购 58 590
应交税费——应交增值税(进项税额) 9 960.3
贷:银行存款 68 550.3
(3)3月25日收到3月15日购入的材料
借:原材料 59 000
贷:材料采购 58 590
材料成本差异 410
(4)3月31日
材料成本差异率=(1 000+1 000-410)/(80 000+20 000+59 000)=1%
发出材料应负担的材料成本差异=60 000×1%=600(元)
借:生产成本 60 000
贷:原材料 60 000
借:生产成本 600
贷:材料成本差异 600
(5)月末结存材料的实际成本=(80 000+20 000+59 000-60 000)+(1 590-600)
=99 990(元)

填空题

"Universal history, the history of what man has accomplished in this world, is at bottom the History of the Great Men who have worked here," wrote the Victorian stage Thomas Carlyle. Well, not any more it is not.

Suddenly, Britain looks to have fallen out with its favourite historical form. This could be no more than a passing literary craze, but it also points to a broader truth about how we now approach the past: less concerned with learning from forefathers and more interested in feeling their pain. Today, we want empathy, not inspiration.

From the earliest days of the Renaissance, the writing of history meant recounting the exemplary lives of great men. In 1337, Petrarch began work on his rambling writing De Viris Illustribus—On Famous Men, highlighting the virtus (or virtue) of classical heroes. Petrarch celebrated their greatness in conquering fortune and rising to the top. This was the biographical tradition which Niccolo Machiavelli turned on its head. In The Prince, the championed cunning, ruthlessness, and boldness, rather than virtue, mercy and justice, as the skills of successful leaders.

Over time, the attributes of greatness shifted. The Romantics commemorated the leading painters and authors of their day, stressing the uniqueness of the artist’s personal experience rather than public glory. By contrast, the Victorian author Samual Smiles wrote Self-Help as a catalogue of the worthy lives of engineers, industrialists and explores. "The valuable examples which they furnish of the power of self-help, if patient purpose, resolute working and steadfast integrity, issuing in the formulation of truly noble and many character, exhibit," wrote Smiles. "what it is in the power of each to accomplish for himself" His biographies of James Walt, Richard Arkwright and Josiah Wedgwood were held up as beacons to guide the working man through his difficult life.

This was all a bit bourgeois for Thomas Carlyle, who focused his biographies on the truly heroic lives of Martin Luther, Oliver Cromwell and Napoleon Bonaparte. These epochal figures represented lives hard to imitate, but to be acknowledged as possessing higher authority than mere mortals.

Communist Manifesto. For them, history did nothing, it possessed no immense wealth nor waged battles: "It is man, real, living man who does all that. "And history should be the story of the masses and their record of struggle. As such, it needed to appreciate the economic realities, the social contexts and power relations in which each epoch stood. For: "Men make their own history, but they do not make it just as they please; they do not make it under circumstances chosen by themselves, but under circumstances directly found, given and transmitted from the past. "

This was the tradition which revolutionized our appreciation of the past. In place of Thomas Carlyle, Britain nurtured Christopher Hill, EP Thompson and Eric Hobsbawm. History from below stood alongside biographies of great men. Whole new realms of understanding—from gender to race to cultural studies—were opened up as scholars unpicked the multiplicity of lost societies. And it transformed public history too: downstairs became just as fascinating as upstairs.

 

[A] emphasized the virtue of classical heroes.
41. i Petrarch[B] highlighted the public glory of the leading artists.
42. Niccolo Machiavelli[C] focused on epochal figures whose lives were hard to imitate.
43. Samuel Smiles[D] opened up new realms of understanding the great men in history.
44. Thomas Carlyle[E] held that history should be the story of the masses and their record ofstruggle.
45. Marx and Engels[F] dismissed virtue as unnecessary for successful leaders.
 [G] depicted the worthy lives of engineer industrialists and explorers.

45()

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