问题 问答题

A公司发生下列经济业务: (1)购入一台不需要安装的设备,价款20 000元,增值税额3 400元,发生的运杂费支出 300元,发生的保险费支出500元。款项全部用银行存款付清。 (2) 购入一台需要安装的设备,价款100 000元,增值税额17 000元,运杂费支出3 000元,用银行存款支付安装费5 000元,领用工程物资8 000元。设备安装完毕交付使用。 (3) 接受B公司投入一台设备,双方确认的价值为160000元。该设备在B公司的账面原值为300 000元,已提折旧120 000元。 (4)年末对固定资产进行清查时,发现未入账的设备一台,同类设备市场价格为100 000元,成新率为60%,盘盈设备经批准后转入营业外收入。 (5)出售一台设备,该设备账面原价为200 000元,已提折旧80 000元,出售时用银行存款支付清理费用2 000元,收到设备变价收入100 000元,存入银行,将出售设备的净损益转入营业外损益。 要求:根据上述业务编制相关会计分录。

答案

参考答案:

解析:[答案及解析] (1) 购入不需要安装设备 借:固定资产 24 200 贷:银行存款 24 200 (2) 购入需要安装的设备 购入设备时: 借:在建工程 120 000 贷:银行存款 120 000 支付安装费: 借:在建工程 5 000 贷:银行存款 5 000 领用工程物资: 借:在建工程 8 000 贷:工程物资 8 000 设备交付使用: 借:固定资产 133 000 贷:在建工程 133 000 (3) 接受投资者投入设备 借:固定资产 160 000 贷:实收资本 160 000 (4) 盘盈固定资产 盘盈时: 借:固定资产 60 000 贷:待处理财产损溢 60 000 批准处理后: 借:待处理财产损溢 60 000 贷:营业外收入 60 000 (5) 出售设备 注销设备的原值和累计提取的折旧: 借:固定资产清 120 000 累计折旧 80 000 贷:固定资产 200 000 用银行存款支付清理费用: 借:固定资产清 2 000 贷:银行存款 2 000 收到变价收入存入银行: 借:银行存款 100 000 贷:固定资产清理 100 000 结转固定资产净损失: 借:营业外支出 22 000 贷:固定资产清理 22 000

阅读理解

Do you find getting up in the morning so difficult that it’s painful? This might be called laziness, but Dr. Kleitman has a new explanation. He has proved that everyone has a daily energy cycle.

During the hours when you labor through your work you may say that you’re “hot”, that’s true. The time of day when you feel most energetic is when your cycle of body temperature is at its peak(最高峰). For some people the peak comes during the forenoon. For others it comes in the afternoon or evening. No one has discovered why it is so, but it leads to such familiar monologues(自言自语)as: “Get up, John! You’ll be late for work again!” the possible explanation to the trouble is that John is at his temperature—and—energy peak in the evening. Much family quarrelling ends when husbands and wives realize what these energy cycles mean, and which cycle each member of the family has.

You can’t change your energy cycle, but you can learn to make your life fit it better. Habit can help, Dr. Kleitman believes. Maybe you’re sleepy in the evening but feel you must stay up late anyway. Counteract(对抗)your cycle to some extent by habitually staying up later than you want to. If your energy is low in the morning but you have an important job to do early in the day, rise before your usual hour. This won’t change your cycle, but you’ll get up steam and work better at your low point.

Get off to a slow start which saves your energy. Get up with a leisurely yawn(呵欠)and stretch. Sit on the edge of the bed a minute before putting your feet on the floor. Avoid the troublesome search for clean clothes by laying them out the night before. Whenever possible, do routine work in the afternoon and save tasks requiring more energy or concentration for your sharper hours.

小题1:If a person finds getting up early a problem, most probably ______.

A.he is a lazy person       

B.he refuses to follow his own energy cycle

C.he is not sure when his energy is low

D he is at his peak in the afternoon or evening

小题2: Which of the following may lead to family quarrels according to the passage?

A.Not knowing about the energy cycle

B.Familiar monologues

C.A change in a family member’s energy cycle

D.Attempts to control the energy cycle of other family members小题3:If one wants to work more efficiently at his low point in the morning, he should ______.

A.change his energy cycle

B.overcome his laziness

C.get up earlier than usual

D.go to bed earlier小题4:You are advised to rise with a yawn and stretch because it will ______.

A.help to keep your energy for the day’s work

B.help you to control your temper early in the day

C.enable you to concentrate on your routine work

D.keep your energy cycle under control all day

单项选择题 案例分析题