问题 问答题

企业20×8年发生如下经济业务: (1)以银行存款支付上期计提的短期借款利息1500元。 (2)企业领用材料25000元,其中生产A产品领用12000元,B产品领用8000元,车间领用3000元,厂部领用2000元。 (3)企业从新华公司购入甲材料共计货款10000元,增值税1700元,材料尚未入库,货款已用银行存款支付,企业采用计划成本法核算,计划成本为11000元。 (4)提取盈余公积12000元。 (5)结转已售产品的成本,其中A产品60000元,B产品45000元。 要求:按照上述经济业务(1)—(5)编制会计分录。(“应交税费”需写出明细科目及专栏名称,“生产成本”需要写明明细科目)

答案

参考答案:

解析:(1)借:应付利息 1500  贷:银行存款 1500 (2)借:生产成本——A产品 12000 ——B产品 8000 制造费用 3000 管理费用 2000 贷:原材料 25000 (3)借:材料采购 10000 应交税费——应交增值税(进项税额) 1700 贷:银行存款 11700 (4)借:利润分配 12000 贷:盈余公积 12000 (5)借:主营业务成本 105000 贷:库存商品——A产品 60000 ——B产品 45000

阅读理解

Thomas Edison was born in America. He invented plenty of electric appliances(电器) and people from all over the world know him. At that time, there was no electric lamp in the world. And it brought people much trouble. Young Edison decided to invent it. He didn’t know which material was suited to be a lamp filament(灯丝). He failed and failed and he spent a lot of time on it. Some of his friends asked him to stop the experiments, but he didn’t listen to them and tried his best to find the material.

One afternoon, one of his friends came to visit him, he was doing his experiments in the lab when the man came in. But he only asked his friend to sit down and didn’t stop to talk with him. The man sat for a long time and Edison said nothing to him. His friend was angry with him and said, “You’ve done the experiments 1,200 times but you failed 1,200 times too!”

“You’re right, my friend,” Edison went on doing his experiments and said. “But I’ve known 1,200 materials are not suited to be a lamp filament!”

小题1:Why do many people know Edison?

A.Because he was very clever.

B.Because he worked hard.

C.Because he spent much time on his work.

D.Because he invented many electric appliances.小题2:He tried to find a kind of material which was suited to be ______.

A.a lamp

B.a lamp filament

C.a telephone

D.a light小题3: Edison was busy with his work, so ____________.

A.he asked his friend to help him

B.he asked his friend to go back first

C.he didn’t stop to talk with his friend

D.he asked his friend to watch him working小题4:His friend was angry because ____________.

A.he couldn’t persuade Edison to give up

B.Edison didn’t say hello to him

C.Edison failed 1,200 times

D.he didn’t think Edison was polite to him小题5:From the passage, we learn that ___________.

A.Edison was a hard-working person

B.Edison never gave up

C.Edison was rude to friends.

D.Both A and B

多项选择题