问题 问答题


某企业2010年10月发生以下经济业务,根据下列经济业务编制会计分录。

向广州公司销售A产品20件,每件售价2100元,销售B产品120件,每件售价300元,增值税税率17%,款项尚未收到。

答案

参考答案:

解析:借:应收账款——广州公司 91260 贷:主营业务收入——A产品 42000 ——B产品 36000 应交税费——应交增值税(销项税额) 13260

单项选择题
阅读理解

阅读理解。

     It is well known that the Japanese people's love of fish is almost as strong as a bee's interest in

honey. As fish populations were decreasing, fishing companies were forced to fish further and further

away from the shore. Then they had a big challenge - how to keep the fish fresh for longer. So they

decided to keep the fish stored in freezers on the boats. But the public did not like frozen fish. So again

the fishing companies had a new bigger challenge. What they decided to do was to have fish tanks on

their boats. After catching fishes, they would put them in the tanks and keep them living there until they

got back to shore. But in this protected environment, lacking predators (掠食者), the fish stopped moving around. The Japanese public felt these dull fish did not taste fresh, which had an unpleasant effect upon

sales. Once again the fishing companies had an even bigger challenge …

    Stop for a minute! Before we go any further, I would like to ask "What are your challenges? How do

you handle an unexpected challenge? " May I think it this way that you should try to attack your

challenges? Conquer them with a Swiss Army knife. Take the most proper and simple tool that you

can adopt to deal with your situation.

    Now back to our story. How did the Japanese finally figure out the fresh fish problem? Sharks! You

might think the same. Sharks were caught and put into the tanks with other fishes. Don't sharks eat fish?

Well, they do eat a few fish, but they did also keep more fish active and alert (警觉的). The fish stay

fresh because they are challenged.

   Now, try to keep yourself fresh by finding your own shark to offer yourself a challenge in your own

business and career.

1.The main reason for the fishing company to fish in the far sea is that _______.

A.the fish resource near the shore was decreasing

B.the fishes farther away from the sea tasted fresher

C.people would prefer eating fresh fishes to less fresh ones

D.it was getting harder and harder to keep fishes fresh

2.Which was the best way for the fishing company to keep fishes fresh?  

A.Getting the fishes frozen.     

B.Storing the fishes with salt.

C.Putting the fishes in tanks.      

D.Keeping the fishes with sharks in tanks.

3.The underlined part of the last paragraph means "_______."

A.If you went fishing, you might do as the fishing companies did

B.Try to find a big shark, and you will meet your challenge  

C.To succeed in life, you should always be ready to meet challenges

D.Sharks are usually compared to the challenges in people's life

4.The purpose for the author to write the passage is to ________.

A.tell the readers how the Japanese fishing companies work

B.tell the readers how the Japanese keep the fish fresh

C.suggest readers looking for challenges to make progress

D.suggest readers finding a shark to keep the fish fresh