问题 问答题

黄河公司为工业企业,增值税一般纳税人,适用的增值税税率为17%,其有关资料如下:
(1)产品、材料销售价格中均不舍增值税。
(2)按实际成本核算,逐笔结转销售成本。
(3)2010年12月1日有关科目余额如下:

科目名称借方余额科目名称贷方余额
库存现金600短期借款360000
银行存款580000应付票据30000
应收票据40000应付账款160000
应收账款300000应付职工薪酬3000
坏账准备-6000应交税费12500
其他应收款9000长期借款1000000
原材料40000实收资本2000000
周转材料50000盈余公积100000
库存商品60000利润分配(未分配利润)1214100
长期股权投资700000
固定资产3890000
累计折旧-760000
固定资产减值准备-30000
无形资产6000
合计4879600合计4879600
(4)黄河公司2010年12月发生如下经济业务:
①12月1日,销售给甲公司一批产品,销售价格50000元,产品成本40000元。产品已经发出,开出增值税专用发票,款项尚未收到。为了及早收回货款,双方约定的现金折扣条件为:2/10,1/20,n/30(假定计算现金折扣时不考虑增值税)。12月16日黄河公司收到甲公司的货款。
②12月5日,购入原材料一批,增值税专用发票上注明的金额为400000元,增值税68000元。材料已经到达,并验收入库。企业开出不带息商业承兑汇票。
③12月15日对外销售一批原材料,销售价格300000元,材料实际成本110000元。材料已经发出,开出增值税专用发票。款项已经收到,并存入银行。
④12月25日出售一台不需用办公设备。设备账面原价210000元,已提折旧34000元,已提减值准备为30000元,出售价格200000元。出售设备价款已经收到,并存入银行,假定不考虑增值税。
⑤12月31日计提存货跌价准备3000元,计提无形资产减值准备300元。
⑥摊销无形资产1000元;计提管理用固定资产折旧15000元。
⑦本年度所得税费用和应交所得税为28550元;计提法定盈余公积8565元。
(5)2010年应收账款年初余额为256000元,存货年初余额为223000元,2010年营业收入为412500元,营业成本为66250元。
要求:

中的资产负债表及资料(5),计算下列财务指标(列出计算过程,计算结果有小数的,保留两位小数):
流动比率;资产负债率;应收账款周转率;存货周转率。

答案

参考答案:

解析:流动比率=流动资产/流动负债=1929600/1053550=183.15% 资产负债率=负债总额/资产总额=2053550/0573300=36.85% 应收账款周转率=营业收入/平均应收账款余额=412500/[(256000+294000)/2]=1.5 存货周转率=营业成本/平均存货余额=66250/[(223000+397000)/2]=0.21

完形填空
A little part of me thought about going to another checkout line.This one had the shortest    ,there was only one guy in it,but he was in a     and there seemed to be some difficulties     
We stepped in behind him.At first, he       to be having difficulty getting his groceries onto the counter.But after a while,I realized that what he was actually doing was      it into two parts.
I offered to help,but he and the checkout lady had it under     .He asked Julie if she would mind putting his     basket away.Then he       for his wallet which was in a bag on one side of his chair.The      he was positioned and the fact he only had one usable arm      this troublesome for him,so I helped there.
The checkout operator came around and gave him his     and the goods he needed to have to hand.She      one bag of groceries over a handle at the back of his chair.
I offered to get the other bigger bag and he said,“No.    you could do me a favor.Take that bag along to the entrance and give it to Angela."
Angela,it    ,was collecting food for people who might      go hungry! I hadn’t even     her before.
This guy,in spite of the limitations,had bought more than twice as     shopping as he needed—and given the bigger bag away to help     people!
He didn’t let the fact that he needed help      him from being a help.He may have been limited    ,but his heart was more than able to overcome all that.
小题1:
A.queueB.spaceC.figureD.time
小题2:
A.supermarketB.wheelchairC.helmetD.uniform
小题3:
A.going onB.holding onC.paying offD.setting down
小题4:
A.happenedB.seemedC.usedD.pretended
小题5:
A.selectingB.wrappingC.handingD.separating
小题6:
A.chargeB.controlC.improvementD.settlement
小题7:
A.emptyB.heavyC.largeD.broken
小题8:
A.feltB.searchedC.reachedD.seized
小题9:
A.spotB.directionC.distanceD.way
小题10:
A.caughtB.carriedC.madeD.solved
小题11:
A.basketB.bagC.walletD.change
小题12:
A.arrangedB.hungC.loadedD.connected
小题13:
A.AndB.ButC.SoD.Or
小题14:
A.turned outB.found outC.pointed outD.put out
小题15:
A.alreadyB.alwaysC.otherwiseD.fairly
小题16:
A.noticedB.knownC.understoodD.greeted
小题17:
A.manyB.muchC.fewD.little
小题18:
A.wealthyB.ordinaryC.otherD.normal
小题19:
A.stopB.requireC.leadD.persuade
小题20:
A.financiallyB.morallyC.mentallyD.physically
单项选择题