问题 问答题

甲公司属于工业企业,为增值税一般纳税人。该公司会计人员在2005年结账前进行对账时,发现如下错账(会计分录中的金额单位为万元):
(1)甲公司2月,购买乙公司股票作为短期投资(购买时不含已宣告未发放的现金股利)。3月收到乙公司分配的现金股利200万元。3月编制的会计分录为: 借:银行存款200贷:投资收益 200
(2)甲公司7月,以银行存款支付生产车间固定资产修理费用78万元。7月编制的会计分录为:借:制造费用 87贷:银行存款 87
(3)甲公司8月,销售商品一批,增值税专用发票上注明售价500万元,增值税85万元。款项已收到存入银行。8月编制的会计分录为:借:银行存款 58.5贷:主营业务收入 50应交税金——应交增值税(销项税额) 8.5
(4)甲公司11月,以银行存款支付广告费20万元。11月编制的会计分录为:借:营业费用 20贷:银行存款 20
甲公司登记账簿时,在“营业费用”和“银行存款”账户登记的金额为2万元。
要求:
(1) 指出对上述错账应采用何种更正方法。
(2) 分别编制错账更正会计分录。
(“应交税金”科目要求写出明细科目及专栏名称,答案中的金额单位用万元表示)

答案

参考答案:(1) 业务(1)采用红字更正法。
业务(2)采用红字更正法。
业务(3)采用补充登记法。
业务(4)采用划线更正法。
(2) 错账更正的会计分录
业务(1)
借:银行存款 200
贷:投资收益 200
借:银行存款 200
贷:短期投资 200
业务(2)
借:制造费用 9
贷:银行存款 9
业务(3)
借:银行存款 526.5
贷:主营业务收入 450
应交税金——应交增值税(销项税额) 76.5
业务(4)
无需编制会计分录,只需按划线更正法将账簿中的金额由2万元改为20万元。

选择题

根据短文内容,从下框A~F选项中选出能概括每段主题的最佳选项,并在答题卡上将该选项涂黑。选项中有一项为多余项。

A. How inner beliefs can help

B. Why are habits so important

C. How to develop positive habits

D. Improve your life

E. You can do it

F. Action plan

The single most important factor that contributes to success is what you do every single day. It is as simple as that. Your habits will determine whether you are successful or not. If you have strong and healthy positive habits, it does not matter whether or not you fail today because you are guaranteed to succeed in the long run.

小题1:________________________________

Because you repeat the same actions and the same behaviors every single day, a single positive action will not change your life, but the same action repeated 1,000 times will have a significant impact on your life. For example, if you go to the gym one time, you won’t see a big difference in your life. However, if you go to the gym 1,000 times over a five year period, you will see a big difference in your body. The same principle applies to finance, health, relationships, work, career, and school. Simple positive actions repeated every single day will have a great impact on your life in the long run.

小题2:_________________________________

There’s nothing easier than developing positive habits. You simply have to do every single day the action you want to make a habit. If you want to develop the habit of running, run almost every day. If you want to develop the habit of eating healthy, eat healthy every day. If you want to develop the habit of reading, read every day. Habits are created by repetition. The more you do an action, the easier it becomes in the long run.

小题3:__________________________________             

If you want to be successful in changing your habits, you should think about changing your inner beliefs about your habits. For example, your old belief was: “I love cigarette because it makes me feel good and relaxed. I need cigarette to be happy and relaxed.” If you keep this belief, you won’t be able to keep your resolution to stop smoking for very long. Instead, you should adopt this new belief: “I love yoga because it makes me feel good and relaxed. Cigarette is poisonous and destroys my body. Yoga makes me happy.” You should analyze your beliefs and make sure they won’t stop you from changing your habits. The same is true when you try to form positive habits. If you want to start eating healthy food, here are some positive beliefs you should start thinking about: “Healthy food is very good for my health. It gives me a lot of energy and I feel very good.”

小题4:____________________________________          

It’s now time for you to develop positive habits in your life and avoid your negative habits. Write down 3 positive habits that you would like to develop and 3 negative habits that you would like to get rid of. For each positive habit, write down exactly what actions you’re going to take every single day in order to develop the new habit. For each negative habit, write down exactly what actions you’re not going to take in the next weeks. Here are some positive habits that will lead to success: exercise, healthy food, reading, saving, studying, healthy relationships, hard work, etc.. Here are some negative habits to get rid of: gambling, drug and alcohol abuse, overeating, shyness, etc..

小题5:____________________________________             

Everybody can change. All it takes is courage and commitment. Decide right now to improve your life by changing your habits. Take action right now! Don’t be afraid. Yes, you will probably make mistakes along the way. But never forget that success is guaranteed for you if you have positive habits in your life. If you refuse to quit, success will be yours.

选择题