问题 单项选择题

某商品批发企业为增值税一般纳税人,2011年4月,主管国家税务机关对该企业3月份的纳税情况进行检查。查出部分经济业务及其账务处理情况如下所示:

(1)3月1日,采用分期付款形式出售货物一批,售价为10万元,成本价5万元。购销合同规定2011年3月10和4月10日两次付清款项,企业尚未取得货款。其发出货物时的账务处理为:

借:库存商品 50000

贷:发出商品 50000

(2)将本企业自产的商品作为元宵节福利发给本单位员工,售价合计为3万元,成本合计为1万元。其账务处理为:

借:应付职工薪酬 10000

贷:库存商品 10000

(3)处理已使用过的汽车(2009年2月1日购进)一辆,其原价为20万元,取得收入12万元,累计折旧为14万元。其账务处理为:

借:固定资产清理 60000

累计折旧 140000

贷:固定资产 200000

借:银行存款 120000

贷:固定资产清理 120000

(4)2月从农民手中购进的农产品丢失,已知其成本为5万元。其账务处理为:

借:待处理财产损益 50000

贷:库存商品 50000

下列需调整的“进项税额转出”科目的有()。

A.发出的商品

B.库存商品的丢失

C.将自产的商品用作职工福利

D.以上情况都需转出进项税额

答案

参考答案:B

解析:

 购进的货物由于管理原因造成商品的被盗、丢失或霉烂变质的损失,其进项税额不得从销项税额中抵扣,需要调整“进项税额转出”科目。故B项符合题意,当选。AC两项属于销售商品的行为,需要缴纳增值税销项税额,与“进项税额转出”科目无关。故本题答案为B。

阅读理解

阅读短文,选择正确答案。

      On Sunday, April 22 nd, people all over the world take time out to appreciate the earth that we all share. It's

Earth Day, a special day to learn about our planet and how to take care of it.

      On Earth Day, some people listen to speeches about the environment. Others help clean up their offices or

save water and electricity at home. Your parents may even decide to take a day off from driving their cars.

      The idea for Earth Day came from a U.S. Senator (参议员). He was worried about pollution and the health

of plants and animals. And the idea quickly caught on (流行起来). In 1970, the first Earth Day was celebrated.

More than 20 million people in cities all over the U.S. took part in it. Since then, Earth Day has been used to

educate people about their roles in taking care of our planet.

      Now, Earth Day has become a worldwide celebration. In 1990, two hundred million people from 140

countries took part in clean-ups, tree planting and other environmental events on Earth Day.

1. Earth Day is a special day to learn about our planet and             .[ ]

A. how to pay attention to the earth

B. how to learn English

C. how to go to the moon

D. how to make use of time

2. On Earth Day, we are told to             . [ ]

A. go shopping

B. save water and electricity at home

C. listen to music

D. drive our cars

3. The idea for Earth Day was given by a from America             . [ ]

A. farmer

B. teacher

C. scientist

D. senator

4. According to the passage, the first Earth Day was celebrated in              in            . [ ]

A. 1990, the U.S.A.

B. 1970, Beijing

C. 1970, America

D. 1990, America

5. Why has Earth Day become a worldwide celebration ? Because            . [ ]

A. Earth Day is on Sundays

B. we can sing songs on Earth Day

C. there are so many people on Earth Day

D. Earth Day can teach people how to take care of our planet

问答题