对于包装物已经作价随同应税消费品销售的，而另外加收的包装物押金，如果逾期的，应该记入( )科目进行核算。
A．“主营业务收入”贷方
B．“其他业务收入”贷方
C．“营业外收入”贷方
D．“包装物”贷方
参考答案：C
解析： 包装物已作价随同产品销售，实质是一种变相加价，收取时应当缴纳增值税、消费税；借记“银行存款”，账户，贷记“其他应付款”、“应交增值税”、“应交消费税”账户；逾期包装押金没收时，冲抵“其他应付款”账户的余额转入“营业外收入”账户，这种业务发生的较少。
| 阅读理解。 |
| People are busy working every day, so they do not have enough time to do exercises. As a result (结果), many people become too fat. To keep our bodies healthy, we have to do exercises every day. There are many kinds of exercises. Bending (弯腰) and stretching (伸展) help us move easily. Before we play ball games or swim, it is better for us to do bending and stretching exercises first. This kind of exercise is sometimes called"warm-up exercise". Running is also a good exercise. If we cannot run fast, we can jog. Jogging means running slowly. Before we run or jog, we must do warm-up exercises. And we should not run or jog in busy streets. The air there is often dirty. Some people like weightlifting (举重) because it can make their bodies strong. We also need to do some warm-up exercises before weightlifting. |
| 1. _____ makes many people too fat. |
[ ] |
| A. Eating or drinking every day B. Having no time to do exercises C. Doing more exercises D. Reading at home |
| 2. Before we _____, we must do warm-up exercises. |
[ ] |
| A. run B. jog C. work D. Both A and B |
| 3. _____ is called "warm-up exercise". |
[ ] |
| A. Playing ball games B. Swimming C. Bending and stretching D. Weightlifting |
| 4. Why do people like weightlifting? |
[ ] |
| A. Because it can make them work well. B. Because it can make them thin. C. Because it can make their bodies strong. D. Because they don't like other exercises. |
| 5. Which of the following sentences is RIGHT according to the passage? |
[ ] |
| A. Jogging means running quickly. B. Busy streets are not good places for running. C. Weightlifting can help us move easily. D. We shouldn't do warm-up exercises before swimming. |