问题 问答题

甲企业2005年12月31日的有关资料如下:
(1)科目余额表(单位:元):

项目 金额 项目 金额
资产 负债和所有者权益
流动资产 流动负债:
货币资金 100500 短期借款 15000
应收票据 90000 应付账款 115000
应收账款 137500 预收账款 40000
预付账款 55000 应付工资 -6000
存货 232500 应交税金 19500
待摊费用 3000 预提费用 0
流动资产合计 618500 一年内到期的长期负债 45000
固定资产: 流动负债合计 228500
固定资产原价 1200000 长期负债:
减:累计折旧 450000 长期借款 75000
固定资产净值 750000 负债合计 303500
在建工程 60000 所有者权益
固定资产合计 810000 实收资本 750000
无形资产及其他资产: 盈余公积 300000
无形资产 225000 未分配利润 300000
无形资产及其他资产合计 225000 所有者权益合计 1350000
资产总计 1653500 负债及所有者权益总计 1653500
(2)长期借款共2笔,均为到期一次性还本付息。金额及期限如下:
①从工商银行借入45000元(本利和),期限从2004年6月1日至2006年6月1日。
②从建设银行借入75000元(本利和),期限从2005年8月1日至2008年8月1日。
要求:编制甲企业2005年12月31日的资产负债表。

答案

参考答案:资产负债表
编制单位:甲企业 2005年12月31日 单位:元

项目
单项选择题

Drug use is rising dramatically among the nation’ s youth after a decade of decline. From 1993 to 1994, marijuana use among young people (1) from 12 to 17 jumped 50 percent. One in five high school seniors (2) marijuana daily. Monitoring the Future, which (3) student drug use annually, reports that negative attitudes about drugs have declined for the fourth year in a row. (4) young people see great risk in using drugs. Mood-altering pharmaceutical drugs are (5) new popularity among young people. Ritalin, (6) as a diet pill in the 1970s and now used to (7) hyperactive children, has become a (8) drug on college campuses. A central nervous system (9) , Ritalin can cause strokes, hypertension, and seizures. Rohypnol, produced in Europe as a (10) tranquilizer, lowers inhibitions and suppresses short-term memory, which has led to some women being raped by men they are going out with. (11) taken with alcohol, its effects are greatly (12) . Rock singer Kurt Cobain collapsed from an (13) of Rohypnol and champagne a month before he committed (14) in 1994. In Florida and Texas, Rohypnol has become widely abused among teens, who see the drug as a less expensive (15) for marijuana and LSD. Alcohol and tobacco use is increasing among teenagers, (16) younger adolescents. Each year, more than one million teens become regular smokers, (17) they cannot legally purchase tobacco. By 12th grade, one in three students smokes. In 1995, one in five 14-year-olds reported smoking regularly, a 33 percent jump (18) 1991. Drinking among 14-year-olds climbed 50 percent from 1992 to 1994,and all teens reported substantial increases in (19) drinking. In 1995, one in five 10th graders reported having been drunk in the past 30 days. Two-thirds of high school seniors say they know a (20) with a drinking problem.

16()

A.specially

B.particularly

C.mostly

D.actually