问题 单项选择题

实行“免、抵、退”办法的生产企业委托外贸企业代理出口自产货物时,按规定计算的当期免抵税额,应借记的会计科目是( )。

A.应交税费——应交增值税(出口退税)
B.其他应收款
C.应交税费——应交增值税(减免税款)
D.应交税费——应交增值税(出口抵减内销产品应纳税额)

答案

参考答案:D

解析: 按照规定计算的当期免抵税额,涉及的会计分录为:
借:应交税费——应交增值税(出口抵减内销产品应纳税额)
贷:应交税费——应交增值税(出口退税)

单项选择题
阅读理解

阅读下面微博上的短文,然后按要求写一篇150词左右的英语短文。  

I have know Li Yong, my friend, since my childhood and we have been studying in the same class of the same middle school, so we have been together almost every day and have built up very close friendship.

Li Yong actually used to be a good example for me to follow because be was a top student in study and got along very well with us fellow classmates. He was once responsible, active, positive and s army guy street with himself, so both teachers and classmates thought well of him. However, 3 months ago, everything changed. He often came late for class. When at class, be often did something that had mouthing to do with study. Last week, he even fought with a student of another class over a very small thing, which had a very bad influence on our class. He let us all a little bit down!

But this afternoon, when school was over, he was alone in the classroom, writing something with a knife on his desk. Coming closer to him I found carved on the desk were the words: “For my class, I must change! Action speaks louder than words.” From these words I could read his determined mind, which make me moved, while at the same time, it seemed as if the desk were crying and wanted to say something to him because of the carving.

[写作内容]

1.以约30个词概括以上博文的主要内容。

2.然后以约120个词就李勇的做法发表你的看法,内容包括:

(1)李华为何因李勇的行为而感动,并说明其理由;

(2)假如你是“课桌”,你想对李勇说什么,为什么?

(3)作为学生,你是如何为班级做出自己的贡献的?

[写作要求]

1.作文中可以使用亲身经历或虚构的故事,也可以参照阅读材料的内容,但不得直接引用原文中的句子。

2.作文中不能出现真实姓名和学校名称。

[评分标准]

概括准确,语言规范,内容合适,语篇连贯。