问题 问答题

广州鸿新进出口公司是一家商业外贸公司,为增值税一般纳税企业,以人民币为记账本位币,对外币交易采用期初即期汇率中间价折算,该公司有自属加工厂。2010年9月份该公司根据与外商签订的一份来料加工合同进行来料加工业务,该公司在进行该项业务过程中已经向主管出口退税的税务机关办理了免税证明。该公司本月发生以下业务(当月月初即期汇率中间价为1美元=6.40元人民币): (1)收到外商提供不计价面料、辅料等材料折合人民币共计410000元;(2)将上列外商提供不计价面料、辅料等材料拨给自属加工厂加工成B产品; (3)该公司收到下属加工厂加工完毕的B产品验收入库,并以银行存款支付加工费220000元人民币;(4)该公司将上列完工后的B产品报关出口,应向外商收取该批来料加工产品加工费43750美元,同时结转该批来料加工产品加工成本; (5)以外汇银行存款支付上列来料加工业务的境外运保费1875美元; (6)接银行通知,收到上列外商来料加工加工费43750美元; 要求:根据该公司上列各项业务,编制必要的会计分录。

答案

参考答案:(第1、2笔各1分,其余每笔2分)(1)借记“外商来料”表外科目;(2)借记“拨出来料”表外科目,贷记“外商来料”表外科目;(3)借:委托加工物质—来料加工—B成品(加工费)220000 贷:银行存款220000借:库存商品 220000贷:委托加工物质—来料加工—B成品(加工费)220000(4)贷记“拨出来料”表外科目,同时:借:应收账款-应收外汇账款-XX外商USD43750 6.40 280000.00 贷:其他业务收入—来料加工收入-B成品USD43750 6.40 280000.00结转销售成本时:借:其他业务成本—来料加工成本-B成品 220000贷:库存商品—库存来料加工商品-B成品 220000(5)借:其他业务收入—来料加工收入-B成品USD1875 6.40 12000.00 贷:银行存款—运保费USD1875 6.40 12000.00(6)借:银行存款 USD43750 6.40 280000.00贷:应收账款—应收外汇账款-XX外商USD43750 6.40 280000.00

阅读理解

阅读理解。

     Scientists warn today that the Atlantic bluefin tuna (金枪鱼) faces disappearance unless certain action

is taken. They used electronic ways to track the movement of the powerful fish from the Gulf of Mexico

to the Mediterranean, and report today in the journal Nature that meals of sushi and sandwiches with tuna

worldwide are more dangerous than anyone has imagined.

     The bluefin tuna can live for 30 years, grow to three metres in length and weigh as much as 700kg. A

good one can fetch as much as £ 52,000 in the Tokyo fish markets."In my lifetime, we've brought this

big fish to the doorstep of death in the western Atlantic Ocean," said Barbara Block of Stanford University

in California."The electronic way of tracks provides the best scientific information we've ever had to

manage these tuna and we must, as an international community, start to act actively to make sure of the

future of this fish."

      Scientists have repeatedly said that the harvest of the seas cannot be as good as before. There are fewer

and fewer fish in around Newfoundland, North Sea and Iceland, so fishermen have pushed further offshore

in search of deep ocean fish. Tuna-in the Mediterranean and Japan-have been under increasing pressure for

years. The International Commission on the Conservation of Atlantic Tuna has tried to manage the fish since

1969.There are two populations: a western one that has dropped by 80% in the past 30 years, and a larger,

eastern population. Although catches are controlled by 3,000 tons a year in the western fishery, and 32,000

in the east, no one knew whether the limits worked.

     So Professor Block and her team placed tracks on hundreds of the fish and tracked them to depths of

more than 900 metres and on journeys of thousands of miles, measuring the movement, body and water

temperatures. "There are two ways to save the Atlantic bluefin tuna-protect them in their production grounds

and in their feeding grounds," Prof. Block said. "This will need immediate action in both the central Atlantic,

to reduce the loss of the big fish while hunting, and in the Gulf of Mexico and Mediterranean, where tuna

produce as separate populations."

1. The bluefin tuna in this passage mainly refers to the one _____.

A. in the Atlantic

B. in the Pacific

C. in the Gulf of Mexico

D. in the Mediterranean

2. Which of the following is NOT true according to this passage?

A. The bluefin tuna is a kind of large and heavy fish.

B. The number of the bluefin tuna in the sea is getting smaller and smaller.

C. Scientists are worried about the future of the tuna.

D. Scientists think that the harvest of the seas will remain good.

3. The purpose of the passage is to ______.

A. tell people a new way has been found to save the bluefin tuna

B. call for action to save the bluefin tuna

C. warn people not to eat tuna sandwiches anymore

D. help scientists to find a new way to save the bluefin tuna

多项选择题