问题 单项选择题

北方公司为上市公司,增值税一般纳税企业,适用增值税税率为17%(假设没有其他税费),原材料只有甲材料一种,专门用于生产车间生产乙产品,并按计划成本法进行日常核算。2012年4月1日,甲材料的计划单价为80元/千克,计划成本总额为250000元,材料成本差异为16010元(超支)。
(一)4月份,甲材料的收入与发出业务有:
1.5日,收到上月采购的甲材料600千克,实际采购成本为49510元,材料已验收入库。
2.7日,生产车间为生产乙产品领用甲材料1000千克。
3.8日,从外地X单位采购甲材料一批共计5000千克,增值税专用发票上注明的材料价款为415200元,增值税为70584元;发生运杂费6308元(不考虑可抵扣税金)。款项及运杂费已通过银行支付,材料尚未收到。
4.15日,收到本月8日从外地x单位采购的甲材料。验收时实际数量为4780千克,经查明,短缺的200千克系由于供货单位少发货,要求供货方退还多付款项,另20千克系运输途中合理损耗。购入该批材料的运杂费全部由实收材料负担。
5.16日,生产车间为生产乙产品领用甲材料3250千克。
6.28日,从外地Y单位购入甲材料1000千克,增值税专用发票上注明的材料价款为78000元,增值税为13260元,材料已验收入库。
(二)生产车间生产乙产品的资料有:
1.乙产品的生产需要经过三道工序,工时定额为100小时,其中第一、第二和第三道工序的工时定额依次为20小时、60小时和20小时,原材料在产品开工时一次投入。
2.4月初,乙产品的在产品成本总额为87705元,其中直接材料72065元,直接人工和制造费用15640元。
3.4月共发生直接人工和制造费用为172360元。
4.4月共完工乙产品650件。
5.4月30日,乙产品的在产品为260件,其中第一、第二和第三道工序的依次为50件、110件和100件。
(三)5月1日,北方公司与上市公司华山公司签订债务重组协议,以库存甲材料3200千克偿还所欠华山公司的债务,债务账面价值为328000元,并开具增值税专用发票一张,注明材料价款272000元,增值税46240元。不考虑其他相关税费。
根据上述资料,回答下列问题。

北方公司2012年4月15日验收入库的甲材料的实际成本为( )元。

A.380660

B.382400

C.404900

D.405600

答案

参考答案:C

解析: 实际成本=415200+6308-(415200÷5000)×200=404900(元)
本题涉及原材料采购过程中的短缺和毁损的会计处理。考生应熟练掌握购进原材料采购成本的确定方法。

单项选择题 共用题干题
单项选择题

I first went to hear a live rock concert when I was eight years old. My brother and his friends were all fans of a heavy metal group called Black Wednesday. When they discovered that Black Wednesday were going to perform at our local theatre, they all bought (21) for the performance. However, at the last minute, once of the friends couldn’t go, so my brother offered me the ticket. I was really excited!

I remember the buzz (嘈杂声) of excitement inside the theatre as we all found our seats. After a few minutes, the lights went down and everybody became quiet. I could barely make out the stage in the (22) . We waited. Then there was a roar from the crowd, like an explosion, as the first members of the band stepped onto the stage. My brother leaned over and shouted something in my ear, but I couldn’t hear what he was saying. The first song was already starting and the music was as (23) as a jet engine. I could (24) the drum beats and bass notes in my stomach.

I can’t recall any of the songs that the band played. I just (25) that I really enjoyed the show and didn’t want it to (26) . But in the end, after three encores (加演), the show finished. We left the (27) and walked unsteadily out onto the pavement. I felt a little dizzy, as if I had just woken from a long sleep. My ears were still (28) with the beat of the last song.

After the (29) , I became a Black Wednesday fan too for a few years before getting into other kinds of music. Once in a while, though, I listen to one of their songs and (30) I’m back at that first show.

26()

A.continue 

B.delay 

C.finish 

D.change