问题 问答题

嘉汇公司为一般纳税人,增胜税税率为17%,2006年8月初和8月末的固定资产账面原值均为3500000元。8月份车间使用的固定资产计提折旧28000元,厂部使用的固定资产计提折旧14000元。2006年9月,嘉汇公司发生下列经济业务:

(1)接受投资转人一台机床。投出方账面原值为65000元,已提折旧12000元。双方确认价值为48000元,嘉汇公司接受投资后投入车间使用。

(2)购入需要安装的机器一台。增值税专用发票列明价款为30000元。增值税税额为5100元,支付运输费1000元,发生安装费2300元,全部款项均开出转账支票予以支付。该机器安装完毕。交付车间便用。

(3)购入一辆全新的运输设备,发票价格200000元。增值税额34000元,车辆购置税23400元。保险费等18000元。全部款项开出转账又票予以支付,车辆交付车间使用。

(4)进行财产清查时,发现盘亏机器设备一台,其账面原值为50000元,已提折扣23000元,经批准后予以核销。

(5)计提9月份的固定资产折旧。

要求:根据上述业务,编制相关会计分录(有明细科目的,必须注明)。

答案

参考答案:

(1)借:固定资产——机床 48 000

贷:实收资本 48 000

(2)借:在建工程——机器 35 100

贷:银行存款 35 100

借:在建工程——机器 3 300

贷:银行存款 3 300

借:固定资产——机器 38 400

贷:在建工程 38 400

(3)借:固定资产——运输设备 257 400

贷:银行存款 257 400

借:管理费用 18 000

贷:银行存款 18 000

(4)借:待处理财产损溢——待处理固定资产损溢 27 000

累计折旧 23 000

贷:银行存款 50 000

借:营业外指出 27 000

贷:待处理财产损溢——待处理固定资产损溢 27 000

(5)借:制造费用——折旧费 28 000

管理费用——折旧费 64 000

贷:累计折旧 42 000

选择题
阅读理解

When Christina Brouder was five years old, a drunk driver ran over her as she and her father were crossing the street in front of their home.Hurt badly, the young girl was forced to spend a long time in a full-body cast(石膏) to recover from her injuries.Mostly, she traveled between the hospital and her home.Once out of the cast, Brouder sat in a wheelchair for almost a year.

In spite of the horrible accident, Christina was grateful for her recovery.She was so grateful, in fact, that she and her four talented siblings(兄弟姐妹)( three sisters and a brother) started a music group, Gilbride.The group performed at local hospitals and nursing homes, performing for the patients.Among them, the children could sing, dance and play about 20 different musical instruments.At their first show in 1988, held at Montefiore Hospital, the kids were 2,3,6,8 and 9 years old.That year alone, the group made over a hundred appearances.

From the local public entertainment places, the group expanded to charity performances.They also entertained people at Disney World, Radio City Music Hall, and even the White House.

Christina balanced her happy and successful musical career with academics.First graduating from New York City’s High School of Music and Art,and then from Fordham.In 2000,as t he youngest graduate from Fordham,1 8一year—old Christina and her siblings went on tour for a year.Not pleased with the applause she received from the audience, she entered Pace University Law School.On May 19,Christina Brouder realized part of her dream when at only 22,she received Health Law Certificate(文凭).

小题1:What happened to Christina when she was five years old?

A.She was coldly deserted by her father.

B.She got a strange and serious disease.

C.She had to give performances to make a living.

D.She was seriously injured in a traffic accident.小题2:According to the text,Christina was        .

A.thankful and hardworking

B.a little shy but gentle

C.a 1ittle stupid and 1azy

D.sad and bored with her 1ife小题3:According to the passage,the siblings          .

A.were talented in music

B.were interested in sports

C.were enthusiastic about writing

D.had the ability to draw very well小题4:In terms of time,what is the correct order of the things Christina did?

a.She graduated from Fordham.

b.Christina received Health Law Certificate.

c.Their first show was held at Montefiore Hospital.

d.She and her siblings entertained at the White House.

A.d,a,b,c

B.d,c,b,a

C.c,d,a,b

D.c,b,d,a