问题 问答题 简答题

顺达股份有限公司(以下简称顺达公司)系工业企业,为增值税一般纳税人,适用的增值税率为17%,适用的所得税率为25%。销售单价除标明为含税价格外,均为不含增值税价格。

顺达公司2008年12月发生如下业务:

(1)12月3日,向甲企业赊销A产品50件,单价为20000元,单位销售成本为10000元。

(2)12月15日,向丁企业销售材料一批,价款为700000元,该材料发出成本为500000元。当日收取面值为819000元的票据一张。

(3)12月18日,丙企业要求退回本年11月25日购买的20件A产品。该产品销售单价为20000元,单位销售成本为10000元,其销售收入400000元已确认计账,价款尚未收取。经查明退货原因系发货错误,同意丙企业退货,并办理退货手续和开具红字增值税专用发票。

(4)12月20日,收到外单位租用本公司办公用房下一年度租金600000元,款项已收存银行。

(5)12月21日,甲企业来函提出12月3日购买的A产品质量不完全合格。经协商同意按销售价款的10%给予折让,并办理退款手续和开具红字增值税专用发票。

(6)12月31日,计算本月应交纳的城市维护建设税8377.6元,其中产品销售应交纳7544.6元,销售材料应交纳833元;教育费附加3590.4元,其中产品销售应交纳3233.4元,销售材料成交纳357元。

要求:

根据上述业务编制相关的会计分录。

(答案中的金额以元为单位;“应交税费”科目须写出二级和三级明细科目,其他科目可不写出明细科目)

答案

参考答案:(1)借:应收账款    1170000

贷:主营业务收入    1000000

应交税费——应交增值税(销项税额)    170000

借:主营业务成本    500000

贷:库存商品    500000

(2)借:应收票据    819000

贷:其他业务收入    700000

应交税费——应交增值税(销项税额)    119000

借:其他业务成本    500000

贷:原材料    500000

(3)借:主营业务收入    400000

应交税费——应交增值税(销项税额)68000

贷:应收账款    468000

借:库存商品    200000

贷:主营业务成本    200000

(4)借:银行存款    600000

贷:预收账款    600000

(5)借:主营业务收入    100000

应交税费——应交增值税(销项税额)    17000

贷:应收账款    117000

(6)借:营业税金及附加    11968

贷:应交税费——应交城市维护建设税    8377.6

应交税费——应交教育费附加    3590.4

单项选择题
完形填空
请认真阅读下面短文,并根据所读内容在文章后表格中的空格里填入一个最恰当的单词。注意:每个空格只填1个单词。
In the United States, engineering is a profession that has been dominated(支配)historically by men. Even today, it's still true that few women become civil or chemical or mechanical(机械的) engineers, but that's something www.EngineerGirl.org aims to change. Young women who visit the web site can find out about a great career choice they might not have considered.
"Women are very much underrepresented in engineering and in engineering education programs and then of course, down the road, in the engineering workforce. So only about 20 percent of engineering undergraduate degrees go to women, and then only about nine percent of working engineers are women."
Mary Mattis is the National Academy of Engineering, says the EngineerGirl website aims to reach young women around ages 11 through 14, when they are just getting old enough to start thinking about their futures.
"We know from the research that middle-school girls are at a critical(关键的)point in their lives, and that it's a time when we need to reach them, both with an understanding, increasing their awareness of interesting fields in engineering, what a wonderful productive and exciting career you can have as an engineer. But we also need to reach them at that time because you have to take certain courses, and you can't start thinking about taking those courses when you're a junior in high school."
Engineering is a demanding course of study ---there is a lot of science and mathematics, for many girls and even boys, that can be challenging. But Ms. Mattis says that the EngineerGirl website stresses that engineering can also be fun and exciting.
"It's about designing things. It's about changing the world for people. It's about making a difference. And, in addition, you can make a good living, you can be independent economically by becoming an engineer. All of those things are messages that girls need to get."
While most engineers go into traditional fields such as mechanical and electrical engineering, the EngineerGirl site also highlights unusual engineering careers in fields such as sports engineering and --- believe it or not --- chocolate engineering.
"There's a section called 'why be an engineer,' and that talks about the many opportunities and increasingly different opportunities like with bio-engineering and environmental engineering, some fields that might appeal to girls who want to make a difference or have a meaning for their careers beyond earning an income."
Even if you are not a girl in the target age group, there’s a lot of interesting information on the site, including biographies(传记)of some notable(显著的)women engineers.
Title : Website(1)______ Girls to learn Engineering
Present (2)_____ for the engineering profession in the USA
The majority of men take up the profession throughout(3) ______, while only a small number of women work as engineers.
(4)_____ of the website
To  make  young  women (5)_____ of interesting  fields  in engineering and what productivity and(6)_____ the career of being engineers can bring them.
(7)_____ of being engineers
* It can be fun and exciting.
* It can(8)_____ the world for people.
* You can make a good living.
* You can gain economic(9)_____ by becoming an            engineer.
Other fields concerning engineering 
Various opportunities are talked about like bio-engineering and engineering (10) _____ to sports, and even chocolate