问题 问答题

(1)根据“工资结算汇总表”列示,当月应付工资总额为680000,扣除企业已为职工代垫的医药费2000元和受房管部门委托代扣的职工房租26000元,实发工资总额为652000元。要求做出向银行提取现金、发放工资、代扣款项的会计分录。
(2)上述工资总额中,根据“工资费用分配表”列示产品生产人员工资为560000元,车间管理人员工资为50000元,企业行政管理人员工资为60000元,医务人员工资为10000元,编制月末分配工资费用的会计分录。

答案

参考答案:(1)根据“工资结算汇总表”列示:
①向银行提取现金:
借:库存现金 652000
贷:银行存款 652000
②发放工资:
借:应付职工薪酬 652000
贷:库存现金 652000
③代扣款项:
借:应付职工薪酬 28000
贷:其他应收款——代垫职丁医药费 2000
其他应付款——代扣职工房租 26000
(2)借:生产成本——基本生产成本560000
制造费用 50000
管理费用 60000
应付福利费 10000
贷:应付工资 680000

阅读理解

阅读理解。

    Tokyo may be one of those places that you love and hate at the same time. In Tokyo, there are always too

many people in the places where I want to go. There are also too many cars. Tokyo drivers often spend a long

time in the busy street, just like drivers in London, Paris and New York.

     Tokyo also has a lot of people on foot, and sometimes it is really difficult to walk in the street. The worst

time in the street is at 11:30 at night. That is because the nightclubs are closing at that time and everybody

wants to go home then. There are 35,000 nightclubs in Tokyo, and usually none of them is empty at night.

     During the day, most people go to work by train. Six million train tickets are sold every year in Tokyo. At

most stations, trains arrive every two or three minutes, but at certain hours it is not enough at all. Although

trains are always crowded, they are very good in many ways. They always leave and arrive on time. In London

trains, you may see everybody reading a newspaper. But in Tokyo trains, everybody seems to be sleepy, no

matter whether his journey is long or short. If you stand outside the station for five minutes, there will be three

fire engines(消防车) going past you. They are on the way to one of the fires that Tokyo has every day. Tokyo

has so many surprises that none of them can really surprise me now.

1. In London, Paris and New York, there are _____ in the street. [ ]

A. a few trains

B. many trains

C. too many cars

D. no cars

2. Japanese trains _____. [ ]

A. don't often leave and arrive on time

B. are not crowded

C. are good for sleep

D. are the important traffic tools for Japanese

3. The business of the nightclubs in Tokyo is _____. [ ]

A. very bad

B. just so so

C. not too good

D. very good

4. From the passage, we can know _____. [ ]

A. the writer like Tokyo more than he hates

B. the writer hates Tokyo more than he likes

C. the writer wants to leave Tokyo as soon as possible

D. the writer has got used to the life in Tokyo

选择题