问题 问答题

A企业将生产应税消费品甲产品所需原材料委托B企业加工。5月10日A企业发出材料实际成本为51950元,应付加工费为7000元(不含增值税),消费税率为10%,A企业收回后将进行加工应税消费品甲产品;5月25日收回加工物资并验收入库另支付往返运杂费150元,加工费及代扣代缴的消费税均未结算;5月28日将所加工收回的物资投入生产。A、B企业均为一般纳税人,增值税率为17%。
要求:编制A企业有关会计分录。

答案

参考答案:A企业(委托方)会计账务处理为:
(1)发出原材料时,
借;委托加工物资 51950
贷:原材料 51950
(2)应付加工费、代扣代交的消费税:
应税消费品计税价格
=(51950+7000)÷(1-10%)=65500(元)
代扣代交的消费税
=65500×10%=6550(元)
借:委托加工物资 7000
应交税金——应交增值税(进项税额) 1190
应交税金——应交消费税 6550
贷:应付账款 14740
(3)支付往返运杂费:
借:委托加工物资 150 
贷:银行存款 150
(4)收回加工物资验收入库:
借:原材料 59100
  贷:委托加工物资 59100

阅读理解
阅读理解
If you were a pilot flying a plane, and suddenly the engine failed, would you eject (弹出), or stay in? For a pilot, the choice is very difficult. If he ejects, he is wise, but the plane crashes. If he stays in the plane, he risks his life.
Recently, Chinese Air Force pilot Li Feng, 38, faced this choice during a training exercise. It was March 7 and he was flying a Jian-10 (Flghter-10) at 4,500 meters. A warning appeared on the plane’s computer screen. He realized the plane might fail at any moment.
Li Feng did a quick check of the engine and asked the base if he could return. When the fighter was 7km away from the airport, however, the engine stopped working. The plane began to fall at a speed of 25 meters a second from an altitude of 1,160 meters.
Under Air Force rules fighter pilots may eject if their aircraft loses engine power below 2,000 meters and can’t be restarted. Before Li lost contact with the control tower, the commander in the air base asked him to eject. But Li Feng insisted on having another try.
“I knew where the deadline (to abandon the aircraft) was and was prepared for the ejection, but I decided not to give up unless the fighter was totally out of control,” Li recalled during a recent television interview.
After 104 seconds, Li was able to bring the fighter to a safe landing. The plane only suffered slight damage.
“You are a hero! Congratulations!” Li’s teacher, Xu yongling wrote in a text message to him after the landing. He said Li was a cool-headed pilot and very professional.
Li’s brave and calm act not only saved the 200 million yuan aircraft but also gave him invaluable first-hand experience of dealing with an engine emergency.
For his outstanding performance, the Air Force recently awarded him a gold medal.
小题1:When the engine stopped working, Li Feng _________.
A.was flying a Jian-10 at 4,500 metersB.saw a warning appeared on the plane’s computer screen
C.was still calm and cool-headedD.was asked to stay in, but he ejected
小题2:When the fighter plane loses engine power below 2,000 meters, ___________.
A.pilots must restart it as soon as possibleB.pilots should repair it as soon as possible
C.pilots may eject for safetyD.pilots should bring it to a safe landing
小题3:Why didn’t Li Feng give up the plane?
A.Because he had no choice but to stay in the plane.
B.Because the fighter was not totally out of control.
C.Because he didn’t know how to eject.D.Because he wanted to get a gold medal.
小题4:What is the best title for the passage?
A.Flying the Fighter CorrectlyB.When to Abandon the Aircraft
C.How to Deal with an Engine EmergencyD.Bring the Fighter to a safe Landing