问题 多项选择题

富辉公司为增值税一般纳税企业,适用的增值税率为17%。2009年3月1日销售甲产品200件,单价3000元/件(不含税),单位成本为2250元/件。由于是成批销售,富辉公司给予购货方5%的商业折扣,同时提供现金折扣,折扣条件为“2/20-N/30”(增值税部分不能折扣)。客户于3月19日付款,同时退回不符合质量要求的10件产品(假定相应的销项税额可以冲减),其余货款全部用银行存款付讫。3月1日该销售业务符合收入确认条件。
要求:根据上述资料,回答题:

3月1日,富辉公司应编制的会计分录包括( )。

A.借:应收账款702000
贷:主营业务收入 600000
应交税费-应交增值税(销项税额) 102000

B.借:应收账款666900
贷:主营业务收入 570000
应交税费-应交增值税(销项税额) 96900

C.借:应收账款653562
贷:主营业务收入 558600
应交税费-应交增值税(销项税额) 94962

D.借:主营业务成本 450000
贷:库存商品 450000

答案

参考答案:B,D

解析: 企业确定应收账款时,应以扣除商业折扣、但未扣除现金折扣的实际售价入账,会计核算时无需对商业折扣单独进行账务处理,而现今折扣则在规定期限内买方实际付款时才予以确认。富辉公司产品实现销售时,应确认的销售收入=200×3000×(1-5%)=570000(元),同时应按产品的实际成本结转销售成本。
[考点] 收入的账务处理。

完形填空
完形填空
     Al was a potter (制陶工). He had a wife and two sons. One night, his older son got a stomachache.
At first, Al and his wife thought the boy just got a bad cold, so they didn't take it seriously. But it was
not a cold. It was terrible appendicitis (阑尾炎), and the boy died suddenly that night. Knowing the
death could not   1   if he had taken the illness seriously, Al was very sad and was full of guilt (罪恶感).
Then his wife couldn't stand the thing, so she left him alone    2    his six-year-old younger son.
     Al lost his two favorite persons. He felt no hope in the world and    3    to drink wine. Then Al
became an alcoholic (酒鬼). As he drank more, Al began to lose    4    he had-his home, his land and
his work. Finally, Al died alone in a San Francisco room.
     When I heard of Al's death, I thought he was a loser and he wasted his life. As time went    5   , I
realized that I had made a serious mistake. Then I began to know    6   I once thought was wrong.
     I knew Al's little son, Ernie a lot. He is one of the kindest, most caring, most loving men I have ever
known. I watched Ernie with his children and saw the deep love    7    them. I knew that the kindness
and caring had to    8   somewhere. I never heard Ernie talk much about his father.
     One day I asked him, 'I'm really    9    by something. I know your father was the only one to raise
you. What on earth (究竟) did he do to make you become such a special person?' Ernie sat in the chair
quietly and smiled for a few    10   . Then he said, 'When I was a child, Al came into my room every
night, gave me a kiss and said, "I love you, son."'
     Tears came to my eyes. Al had not left any money behind, but he had been a kind, loving father, and
he left behind a legacy (遗产) of love to Ernie.
( )1.A. happened  
( )2.A. in        
( )3.A. seemed    
( )4.A. everything
( )5.A. by        
( )6.A. that        
( )7.A. in        
( )8.A. come from  
( )9.A. puzzled(困惑)
( )10.A. minute    
B. happen    
B. with      
B. turned    
B. something         
B. on        
B. why      
B. between  
B. move from
B. interested
B. while    
C. take place     
C. without
C. came      
C. anything       
C. over      
C. what    
C. among  
C. come to
C. moved  
C. seconds
D. took place
D. on        
D. said      
D. nothing                 
D. through  
D. it        
D. with      
D. move to  
D. excited  
D. hours    

单项选择题