问题 单项选择题

某公司2000年11月6日发给甲企业商品1000件,增值税专用发票注明的贷款100000元,增值税额17000元,代垫运杂费2000元,该批商品的成本为85000元。在向银行办妥手续后得知甲企业资金周转十分困难,该公司决定本月不能确认该笔收入。下列相关会计处理中,不正确的是( )。

A.借:发出商品 85000       贷:库存商品 85000

B.借:应收账款 2000 贷;银行存款2000

C.借:应收账款 85000    贷;主营业务成本 86000

D.借;应收账款 17000贷:应交税金——应交增值税(销项税额) 17000

答案

参考答案:C

解析: 如果企业售出的商品不符合销售收入确认的4项条件中任何一条,均不应确认收入。对于在一般销售方式下,已经发出但尚未确认销售收入的商品成本应通过“发出商品”科目核算。

多项选择题 案例分析题
单项选择题

The road to controlling population growth in the 20th century was paved with good intentions and unpleasant policies that did not work, a new book argues an historian who grew up as the youngest of eight children might well be expected to approach the question of whether the world is overpopulated from an unusual angle. Matthew Connelly, a professor at Columbia University, dedicates his study of those who thought the planet had too many people and tried to do something about it to his parents, "for having so many children".

Yet, he assures the reader, it Was not his personal experience of large families that drew him to the subject. Mr. Connelly’s mentor, Paul Kennedy of Yale University, believed it was necessary to look beyond great-power rivalries to understand the post-cold-war era. In 1994 the pair wrote an article for Atlantic Mouthly arguing that population growth in poor countries, increasing awareness of global economic inequality and the prospect of mass migration could lead to clashes between the West and "the rest".

When, years later, Mr. Connelly began his own book on population growth, he still thought of the topic as a way to offer a broader understanding of world security. He ended up writing a very different-and angry-book, one about people who looked at the human race reproducing itself and saw what a gardener sees when looking at a prize plant: something to be encouraged to bloom in some places and pruned in others.

As the world population soared, the population controllers came to believe they were fighting a war, and there would be collateral damage. Millions of devices were exported to poor countries although they were known to cause infections and sterility. "Perhaps the individual patient is expendable in the general scheme of things," said a participant at a conference on the devices organized in 1962 by the Population Council, a research institute founded by John [D] Rockefeller, "particularly if the infection she acquires is sterilizing but not lethal. "

Furthermore, statistical estimates suggest that as much as 90% of the reason that women have families of a particular size is simply because that is the number of children they want. Where women gained education and rights, birth rates fell. As with reproduction itself, for people to become less fruitful, desire must precede performance.

Which one of the following is true according to Connelly’s book in 19947()

A.Population growth reflects the powers of great nations

B. Population growth became a problem for human being after the cold war

C. Population growth in underdeveloped countries may deepen economic inequality

D. Population growth lead to different controlling policies and these policies lead to clashes