问题 问答题

某增值税一般纳税企业单独设置了“预收账款”和“预付账款”账户。2009年5月,该企业发生下列经济业
务:
发现后,予以更正。
要求:根据以下资料编制相关会计分录。

10日,收到M公司货物结算单,其中材料价款50000元,增值税8500元。代垫杂费350元,材料已验收入库,企业已于上月10日预付货款40000元。

答案

参考答案:

解析:借:物资采购(原材料)                  51350     应交税费——应交增值税(进项税额)           8500    贷:预付账款——M公司                   40000      应付账款——M公司                   18850

阅读理解

Good morning. The program today is about music. The word “music” comes from the Greek word “muse”. The Muses are the goddesses of the arts. The Music is only one of the arts. It is like the spoken language, but it uses sounds. Today’s program brings together music from different concerts of the world. Who invented music? Who sang the first song? No one knows exactly the answers to these questions. But we know that music plays an important part in almost everyone’s life. Babies and young children love to hear people singing to them. When they are a little older, they like to sing the songs they have heard. When children go to school, their world of music grows. In the middle grades, students take music lessons. When they reach high school, they become interested in listening to pop music. 

The records we have chosen for you today are from American country music, Indian music, pop music and so on. Music has meaning for everyone. It can make people happy or it can make them sad. In this program we shall study the language of music. We shall be trying to find out more about how music works. We shall try to find out how music says what people feel.

Now, here comes the music today , I shall explain why they are all good music.

小题1:The first paragraph is mainly about the             .

A.styles of music

B.history of music

C.taste of music

D.knowledge of music小题2:Which is NOT the purpose of this music program?

A.To study the language of music .

B.To learn more about the music.

C.To give a complete background to the music.

D.To give people some music to listen to.小题3:The speaker is probably        

A.a host

B.a singer

C.a dancer

D.a teacher

选择题