问题 问答题

正保公司为增值税一般纳税人,适用的增值税税率为17%,正保公司于2009年7月1日对一生产设备进行改扩建,改扩建前该生产设备的原价为2000万元,已提折旧800万元,已提减值准备40万元。在改扩建过程中领用工程物资300万元(不含增值税),领用自产产品一批,其成本为300万元,公允价值(等于计税价格)为500万元,领用生产用原材料80万元,原材料的进项税额为13.6万元。发生改扩建工程人员工资90万元,福利费12.6万元。用银行存款支付其他相关费用167.4万元(符合资本化条件)。该生产设备于2009年9月2日达到预定可使用状态。该企业对改扩建后的固定资产采用年数总和法计提折旧,预计尚可使用年限为5年,预计净残值为10万元。2012年企业为该项资产发生修理支出5万元,用银行存款支付。2012年12月31日,由于企业经营方向的改变,将该项资产出售,不合税售价为400万元,已收到款项,存入银行,支付清理费用3万元。(假定该生产设备的进项税额可以抵扣。)
要求:

编制2012年正保公司出售固定资产的账务处理。(分录中的金额单位用万元表示)

答案

参考答案:2012年正保公司出售固定资产的账务处理
借:固定资产清理 360
累计折旧 1750
贷:固定资产 2110
借:固定资产清理 3
贷:银行存款 3
借:银行存款 468
贷:固定资产清理 363
应交税费——应交增值税——销项税额 68
营业外收入 37

阅读理解

Harvard University named historian Drew Gilpin Faust as its first female president on Sunday, ending a lengthy and secretive search to find a successor to Lawrence Summers.

The seven-member Harvard Corporation elected Faust, a noted scholar on History of the American South and dean of Harvard’s Radcliffe Institute for Advanced Study, as the university’s 28th president.

“This is a great day, and a historic day, for Harvard,” James R. Houghton, chairman of the presidential search committee, said in a statement. “Drew Faust is an inspiring and accomplished leader, a superb scholar, a dedicated teacher, and a wonderful human being.”

Her selection is noteworthy given the heated debates over Summers’ comments that genetic differences between the sexes might help explain the lack of women in top science jobs.

Faust has been dean of Radcliffe since 2001, two years after the former women’s college was combined into the university as a research center with a mission to study gender issues.

Some professors have quietly groused that the 371-year-old university is appointing a fifth president who is not a scientist. No scientist has had the top job since James Bryant Conant retired in 1953; its last four have come from the fields of classics, law, literature and economics.

Faust is the first Harvard president who did not receive a degree from the university since Charles Chauncy, a graduate of Cambridge University, who died in office in 1762. She attended the University of Pennsylvania.

“Teaching staff turned to her constantly,” said Sheldon Hackney, a former president of the University of Pennsylvania and historian who worked closely with Faust. “She’s very clear. She has a sense of humor, but she’s very strong-minded. You come to trust in her because she’s so solid.”

小题1:Which might be the best title for the passage?

A.Harvard named its first female president.

B.History of Harvard University changed.

C.Debates on female equality ended.

D.Drew Gilpin Faust, a famous woman historian.小题2:Which is NOT true about Drew Gilpin Faust?

A.She is the 28th president of Harvard University.

B.She is a famous scholar from the American South.

C.She isn’t a graduate from Harvard University.

D.She was head of Radcliffe Institute for Advanced Study.小题3:The underlined word “groused” in the 6th paragraph means____ .

A.approved

B.commented

C.complained

D.indicated小题4:This passage probably appears in a____ .

A.biography

B.personal letter

C.research paper

D.newspaper report

判断题