问题 问答题

企业将委托加工收回的应税消费品用于直接销售和用于连续生产应税消费品,在计算消费税时有何区别如何进行会计处理

答案

参考答案:1)如委托方将委托加工产品收回后直接用于销售的,不得扣税。
应将受托方代扣代缴的消费税随同支应付的加工费一并计入委托加工的应税消费品成本,借“委托加工材料”(或“自制半成品——委托外部加工自制半成品”、“生产成本——委托加工产品”)等科目。
2)如委托方将委托加工品收回后用于连续生产应税消费品的,应将受托方代扣代缴的消费税记人“应交税金——应交消费税”科目的借方,应税消费品由受托方代收代缴的消费税,借记“应交税金——应交消费税”科目。
最终应税消费品销售时,借记“产品销售税金及附加”,贷记“应交税金——应交消费税”科目,于缴纳时,借“应交税金——应交消费税”科目,贷记“银行存款”等科目。

阅读理解

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

In times of economic downturn, many people start to look for ways to reduce their household budget and save extra cash. Living a thrifty (节俭的) lifestyle does not have to mean doing nothing.   小题1:   Here are some tips.

Track your spending for at least 2 weeks. You won’t really know how to live a thriftier lifestyle until you know where your money is going. Write down every time you spend money and take a look at it at the end of the month.  小题2:

Search the Internet when you have to buy something. Because of the easy access to information, you can compare prices from more stores in less time.

 小题3: Combining producers’ coupons (优惠券) with store discounts can lead to major savings.

Turn off the lights and other electronics in your home when you are not using them. 小题4:   Leaving electronics on can use a tremendous amount of extra energy, costing you money.

  小题5:  When you do have to go out, look for available deals and discounts. If you are a frequent restaurant diner, consider purchasing a guide book for local restaurants, which will help you save money.

A.Eat at home as often as possible.

B.You probably don’t really need 500 channels.

C.If you really can’t live without it, call the company.

D.Open a window and let in the natural light instead.E. In this way, you will see obvious ways to reduce the small daily expenses.

F. So check your local stores as well as online providers to find the best price.

G. Instead, making small changes will allow you to save money and still enjoy yourself.

单项选择题