问题 单项选择题

某饮料生产企业为增值税一般纳税人,年末将本企业生产的一批饮料发放给职工作为福利。该饮料市场售价为12万元(不含增值税),增值税适用税率为17%,实际成本为10万元。假定不考虑其他因素,该企业应确认的应付职工薪酬为()

A.10

B.11.7

C.12

D.14.04

答案

参考答案:D

解析:

将自产产品用于职工福利,要确认收入,所以记入到应付职工薪酬中的金额是12+12×17%=14.04.分录如下:

  借:应付职工薪酬 14.04

    贷:主营业务收入 12

      应交税费—应交增值税(销项税额) 2.04

  借:主营业务成本 10

   贷:库存商品 10

阅读理解

If the rose can be said to be a special flower, then the apple can be said to be a special fruit.It is very important in American culture.American stories speak of Johnny Appleseed, who went throughout America collecting apple seeds and planting apple trees.He had a great love for nature and went through fields and farms adding richness and beauty to the country.

One of the first sayings taught to school children is, “An apple a day keeps the doctor away.” This short saying encourages children to eat fresh fruit to keep healthy. If someone always says good words to a person, people will call him an “apple polisher”.This, however, is not a good name.If someone is very dear to us, we say that he or she is the “apple of our eye”.

Most people believe that the fruit which Eve gave to Adam was an apple, even though the Bible (圣经) never says so.The apple, therefore, is a deep part of the language and stories of America.

An apple is also delicious.Apples can be cooked in many ways, used as a dessert, and made into sweet juice.

In many parts of the country during the harvest season, a popular activity is to go into an apple garden to pick apples.Washington, D.C.and New York are both famous for their apples.

Finally, when it’s time to take a vacation to American cities, one can always visit New York, which is “the biggest apple” of all the American cities.

小题1:During these years, iphones are popular with the people all over the world. Which country is his starter--Steven Paul Jobs from?

A.America

B.England

C.Russia

D.Japan小题2:Why was Johnny Appleseed so famous?

A.He had a great love of nature.

B.He liked the American people.

C.He went throughout the country.

D.He collected apple seeds and planted apple trees.小题3:What does the underlined phrase “apple polisher” in Paragraph 2 mean?

A.Something for cutting apples.

B.A person who likes to please others.

C.A person who is dealing with fruits.

D.A machine for cleaning apples quickly.小题4:Which of the following is TRUE with apples?

A.Apples are medicine.

B.Apples are the most important food.

C.New York is famous for its big apples.

D.The Bible says Adam was given an apple.小题5:The passage is mainly about ___________.

A.apples in American culture

B.stories about the apple

C.some famous sayings of the apple

D.big cities that are famous for apples

选择题