问题 问答题

资料:2010年6月份H公司发生的部分业务如下:(1)收到出资人投入货币资金800000元存入银行。(2)收回应收账款200000元存入银行。(3)购入不需要安装的机器设备一台,价款60000元已用银行存款支付。(4)用银行存款预付购料款25000元。(5)赊销产品一批,价款25000元。(6)计提固定资产折旧3000元,其中:车间设备计提2000元,行政办公设备计提1000元。(7)结转完工产品成本40000元。(8)分配本月应付的职工薪酬29000元,其中:生产工人薪酬20000元,车间管理人员薪酬4000元,行政管理人员薪酬5000元。(9)结转本月实现的收入与发生的费用,其中:主营业务收入60000元,主营业务成本45000元,销售费用10000元,管理费用8000元,财务费用1500元。要求:根据上述业务编制会计分录(不考虑增值税)。

答案

参考答案:(1)借:银行存款800000 贷:实收资本800000(2)借:银行存款200000 贷:应收账款200000(3)借:固定资产60000 贷:银行存款60000(4)借:预付账款25000 贷:银行存款25000(5)借:应收账款 25000 贷:主营业务收入 25000(6)借:制造费用1000 管理费用2000 贷:累计折旧3000(7)借:库存产品40000 贷:生产成本40000(8)借:生产成本20000 制造费用4000 管理费用5000 贷:应付职工薪酬29000(9)借:主营业务收入60000 贷:本年利润 60000 借:本年利润645000 贷:主营业务成本45000 销售费用10000 财务费用1500 管理费用8000

阅读理解

The city of Rome has passed a new law to prevent cruelty to animals. All goldfish bowls are no longer allowed and dog owners must walk their dogs.

This comes after a national law was passed to give prison sentences to people who desert cats or dogs.

“The civilization of a city can be measured by this,” said Monica Cirinna, the councilor (议员)behind the new law.

“It’s good to do whatever we can for our animals who in exchange for a little love fill our existence with their attention,” she told a Rome newspaper.

The newspaper reported that round bowls don’t give enough oxygen for fish and may make them go blind.

“Rome has tried to protect fish more than anywhere else in the world. It stands out for recognizing that fish are interesting animals who deserve our respect and compassion every bit as much as dogs and cats and other animals,” said Karin Robertson, a director of the People for the Ethical Treatment of Animals.

Last year a law was passed in Italy that gives people who desert pets big fines and prison sentences. Since then local governments have added their own animal protection rules.

The northern city of Turin passed a law in April to give pet owners fines of up to $598 if they do not walk their dogs three times a day.

The new law in Rome also says that owners mustn’t leave their dogs in hot cars or cut their dogs’ tails to make them look lovelier. The law also gives legal recognition to the “cat ladies” who feed homeless cats. The cats live all over the city from ancient ruins to modern office car parks.

小题1:The new law passed in Rome will ________.

A.help improve fishing environment

B.guarantee better conditions for goldfish

C.stop people from catching goldfish

D.discourage keeping goldfish at home小题2:People in Rome believe that the civilization of a city can be judged by its ________.

A.exchanges with other cities

B.protection for ancient ruins

C.awareness of animal protection

D.recognition of animal lovers小题3:The underlined word “compassion” in Paragraph 6 is the closest in meaning to ________.

A.pity

B.praise

C.support

D.popularity小题4:People may break the law in Turin if they ________.

A.keep their dogs or cats in cars

B.feed homeless animals in car parks

C.raise their cats near ancient ruins

D.shut their dogs home all day long

问答题 简答题