问题 问答题

企业本月销售商品一批,商品售价260000元,增值税率为17%,款项尚未收到。但已符合收入的确认条件。确认为收入。该批商品成本为182000元。编制确认收入和结转销售成本的会计分录。

答案

参考答案:

(1)确认收入时

借:应收账款 304 200

贷:主营业务收入 260 000

应交税费一应交增值税(销项税额) 44 200

(2)结转销售成本时

借:主营业务成本 182 000

贷:库存商品 182 000

阅读理解

I used to live in Kobe in Japan. On my way home on the bus every evening I used to look for an old man who often played his saxophone (萨克斯管) near the river. I couldn’t hear his music because the windows were closed on the bus but I imagined it to be loud and clear. I wanted to be like that man.

One night I went to Himeji, a city not far from Kobe. As I walked with my family along the river I saw a statue. It was a young man who looked just like me. He was wearing a cap and smiling. Around his neck was a leather strap (皮带) and in his hands was a saxophone. He was lifting the saxophone to his lips and he was just about to play. I stayed there for a long time by the statue dreaming of playing a saxophone on TV.

Two weeks later it was my birthday. Imagine my joy when I opened my present from my parents and found that it was a saxophone! I put it to my lips to play, but it wouldn’t make a sound. Then Dad told me to read the instruction book to find out what to do. After about 15 minutes the saxophone was ready to play. I raised it slowly to my lips as my family watched. But still there was no sound. I blew and blew but I couldn’t get the saxophone to play. I was almost crying when suddenly the saxophone made the most beautiful sound—loud and clear like I imagined the music of the man by the river in Kobe. I blew again, I moved my fingers on the saxophone and I made more sounds. I was happy because I was playing very interesting sounds. But I wasn’t playing music yet.

Then came the lessons. Night after night, week after week my teacher made me practice. Slowly I started to improve and at last there came the magic day when I started to play music. Now I’m in the TV studio with my saxophone strapped to my neck and my cap on my head. I’m always thinking of the man by the river in Kobe and the statue smiling at me in Himeiji. I’m a happy man.

小题1:On the bus, the writer couldn’t ________.

A.find an old man with a saxophone

B.see a river

C.hear the old man’s music

D.imagine the sound小题2:The statue along the river made the writer think of ________.

A.having a saxophone

B.the old man near the river

C.having a cap and a saxophone as the boy

D.playing the saxophone on TV小题3:The writer could get the saxophone to play ________.

A.as soon as he got it

B.after he read the instruction

C.after he tried many times

D.after his father taught him小题4:What does the passage mainly talk about?

A.The magic day.

B.My birthday present.

C.The old man and the statue.

D.My dream of playing saxophone.

单项选择题