搜题请搜索小程序“爱下问搜题”
问题 问答题

汇利商业进出口公司为一般纳税企业，以人民币为记账本位币，对外币交易采用交易日即期汇率折算，该公司2009年12月份为本市A工厂从美国代理进口食用油料一批，价格条件为FOB上海80000美元，按1.5%收取代理手续费，设当月即期汇率（记账汇率）均为1美元=6.75元人民币。 汇利商业进出口公司向A工厂开出结算清单如下：

 要求：（15分）

汇利公司根据上列结算单编制下列会计分录：（1）汇利公司按照代理合同规定，根据上列代理清单结算金额向委托方A工厂收取代理款项后存入银行，并支付国外货款。（2）汇利公司支付代理国外运、保费。（3）汇利公司支付代理银行手续费。（4）汇利公司交纳代理进口关税与增值税。（5）汇利公司按代理协议收取代理手续费，并根据所收的手续费交纳5%的营业税。

答案

参考答案：

（1）借：银行存款 910585.746 贷：预收帐款 910585.746 （1分） 借：预收帐款 540000（8000×6.75） 贷：银行存款 540000 （1分） （2）借：预收帐款 144990 贷：银行存款——运费 128250（19000×6.75） ——保费 16740（2480×6.75）　　（1分） （3）借：预收帐款 2700 贷：银行存款——银行手续费 2700　　　　　　　（1分） （4）借：预收帐款 212620.896 贷：银行存款 82198.80+130422.096　　　　　　　（1分） （5）借：预收帐款 10274.85 贷：其他业务收入 10274.85 借：营业税金及附加 513.7425 贷：应交税费-营业税 513.7425 　　　　　　　　（1分）

单项选择题

Passage Four

Skin Care
护肤
The eyes are described as the windows of the soul, the mouth as the courier of thought, and the nose as the servant of olfaction. The skin is just the frame to the picture. Unfortunately, many judge themselves according to this frame. They could either have feelings of content or censure of their own physical features. Good health and self-esteem go hand-in-hand during the process of exercising and establishing good health habits. The skin’s clarity of ache, wrinkles, and sunburns is merely assistance to their stature of confidence. Having healthy skin is a step to confidence. Becoming worry-free of appearances is practicing good sleeping, eating, and drinking habits that lead to the success of a healthy looking person. Adolescents need about 8-10 hours of sleep a night, and adults need less than that. However, the body needs to rest and save energy for ongoing activities. Eating properly from the four basic food groups maintains the balance of proteins and nutrients. Fluid consumption of water is more recommended by doctors than the choice of soft drinks that are out on the market. Water provides plenty of water that is the key to have that fresh natural look. When actress, Rebecca Gayheart, (the commercial model of Noxema)was interviewed by Shape magazine in the 1998 November issue, she said, "My beauty routine is basically plenty of sleep and lots of water. " Exercising regularly will circulate blood and keep skin firm and toned. Getting involved in an activity that a person enjoys, and they are most likely to be happy and look more healthy. Having to be the largest organ of the human body, the skin’s main function is to protect the body from microbes. Because of the large coverage of the skin over the body, it would be encouraged to take care of its texture and form. Many desire healthy looking skin that is smooth and firm. The attraction for this desire makes the market place booming with industry in order to fulfil the consumers’ desire. Viewers at home can be guaranteed to see some type of commercial advertisement on TV that focuses on the integument and appendages of hair, make-up, lotions, or nail products. Keeping the face clear promotes good self-esteem and confidence to one’s appearance. Good skin can save time from make-up. When a girl wants to step out for a night of the town, the pimples and blemishes on her face will be the last thing that she will be conscious of. Little things can be erupted from something so miniscule. The first thing to combat would be the pores. Pores are what allows the skin to breathe. If pores were to be blocked by dirt, oil, or make-up, unwanted ache would take place. Avoid wearing make-up to sleep and touching the face when hands are dirty. Pores can be kept clean if washed daily, by using a soft facial cleanser versus the usage of deodorant soaps. Whenever heading for the pool or a day out in the sun, never forget to protect your skin from hazardous Ultraviolet (UV)rays. By overexposure to Ultraviolet rays, you’re more likely to develop cancer. Through the appliance of sunscreen upon the exposed skin, and underneath make-up we can decrease the odds are more likely to be in your favor. Do not go out and tan, because that ruins the outer membranes. The high percentage of risk upon skin cancer is a large fear.

If you’d like to be free from worries about your appearances, you have to______.

A．sleep as long as you want

B．eat whatever you are mad about

C．drink more soft drinks

D．establish good habits in life
查看答案
单项选择题

普通型薄膜衣的材料是（）。

A、甲基纤维素

B、乙基纤维素

C、醋酸纤维素

D、邻苯二甲酸羟丙基甲基纤维素（HPMCP）
查看答案