问题 选择题

应_________总统邀请,2014年2月6日至8日,习 * * 出席2014年_________冬奥会开幕式。(    ) 

A.意大利都灵

B.俄罗斯索契

C.加拿大温哥华

D.韩国平昌

答案

答案:B

题目分析:这是一道时事题

填空题

词汇填空。

    Mary likes Chinese 1. ______ (文物) very much. She spends most of her spare time going

everywhere 2. ______ (搜寻) 3. ______ (稀有的) things 4. ______ (设计) or made by famous

5. ______ (艺术家), such as 6. ______ (有价值的) 7. ______ (木制) furniture, 8. ______ (奇

特的) hats and 9. ______ (花瓶) of all 10. ______ (样式), which have 11. ______ (幸存) for

a long time. One day she visited her friend, John, in whose house she was 12. ______ (惊奇

地) to find some 13. ______ (令人吃惊的) 14. ______ (证据) that reflected the period when

China was 15. ______ (处于战争状态) with Japan. They were some 16. ______ (画) drawn by

Zhang Daqian, in one of which some 17. ______ (当地的) Chinese people were fighting hard

with the invaders, some bombs 18. ______ (爆炸了) and many Chinese people were killed.

John told her that the paintings 19. ______ (属于) his grandfather and his parents used

to 20. ______ (装饰) the house with them. Mary 21. ______ (挑选了) a few of them and 22.

______ (作为回报) gave John some china that was 23. ______ (值…) the money. In order to

show respect for the Chinese culture, both Mary and John made up their minds to offer the

paintings to China. But their parents didn't agree with them. They 24. ______ (争论了) for

two hours, and at last their parents gave in. There is no 25. ______(疑问) that their

kindness will be 26. ______ (高度赞扬) by the government of China and the Chinese people.

问答题

甲工业企业为增值税一般纳税企业,采用实际成本进行材料日常核算。假定运费不考虑增值税。2000年8月1日有关账户的期初余额如下:  在途物资           4 000(元)  预付账款——D企业        8 000(元)  委托加工物资——B企业      2 000(元)  包装物            5 000(元)  原材料            800 000(元)  (注:"原材料"账户期初余额中包括上月末材料已到但发票账单未到而暂估入账的6 000元)  2000年8月份发生如下经济业务事项:  (1)1日 对上月末暂估入账的原材料进行会计处理。  (2)3日 在途材料全部收到,验收入库。  (3)8日 从A企业购入材料一批,增值税专用发票上注明的货款为50 000元,增值税为8 500元,另外A企业还代垫运费500元。全部货款已用转账支付付讫,材料验收入库。  (4)10日 收到上月委托B企业加工的包装物,并验收入库,入库成本为2 000元。  (5)13日 持银行汇票200 000元从C企业购入材料一批,增值税专用发票上注明的货款为150 000元,增值税为25 500元,另支付运费500元,材料已验收入库。甲工业企业收回剩余票款并存入银行。  (6)18日 收到上月末估价入账的材料发票账单,增值税专用发票上注明的货款为5 000元,增值税为850元,开出银行承兑汇票承付。  (7)22日 收到D企业发运来的材料,并验收入库。增值税专用发票上注明的货款为8 000元,增值税为1 360元,对方代垫运费640元。为购买该批材料上月曾预付货款8 000元,收到材料后用银行存款补付余款。  (8)31日 根据"发料凭证汇总表",8月份基本生产车间领用材料360 000元,辅助生产车间领用材料200 000元,车间管理部门领用材料30 000元,企业行政10 000元。  (9)31日 结转本月随同产品出售不单独计价的包装物的成本6 000元。  要求:编制甲工业企业上述经济业务事项的会计分录("应交税金"科目要求写出明细科目)。