问题 单项选择题

A公司适用的增值税税率为17%,2010年初应付职工薪酬的余额为10万元。2010年有关职工薪酬的业务如下:
(1)A公司以其生产的每台成本为8000元、售价(含增值税)为11700元的液晶电视机作为福利发放给生产一线职工(每人1台)。假定A公司有100名直接参加生产的职工。
(2)A公司为总部部门经理级别以上职工每人提供一辆马自达汽车免费使用,该公司总部共有部门经理以上职工30名,假定每辆马自达汽车每月末计提折旧1000元;该公司还为其5名副总裁以上高管每人租赁一套公寓免费使用,月租金为每套4000元,每月末支付租金。
(3)A公司管理层2009年12月1日决定停止某车间的生产任务,制定了一项职工没有选择权的辞退计划,规定拟辞退生产工人150人、总部管理人员15人,并于2010年1月1日执行,辞退补偿为生产工人每人2.5万元、总部管理人员每人45万元。该计划已获董事会批准,并已通知相关职工本人。
(4)按照工资总额的标准分配工资费用,其中生产工人工资为100万元,车间管理人员工资20万元,总部管理人员工资为30万元,专设销售部门人员工资为10万元,在建工程人员工资为5万元,内部开发人员工资为35万元(符合资本化条件)。
(5)按照所在地政府规定,按照工资总额的10%、12%、2%和10.5%计提医疗保险费、养老保险费、失业保险费和住房公积金。
(6)按照工资总额的2%和2.5%计提工会经费和职工教育经费。
(7)2010年实际发放职工工资200万元。
根据上述资料,回答下列问题:

2010年因职工薪酬在资产负债表“存货”项目反映的金额为( )万元。

A.117

B.28.8

C.283.8

D.172.8

答案

参考答案:C

解析: 资料1,应记入“生产成本”科目的金额为117万元;资料4~6,计入生产成本的职工薪酬=100+100×(10%+12%+2%+10.5%+2%+2.5%)=139(万元);
计入制造费用的职工薪酬=20+20×(10%+12%+2%+10.5%+2%+2.5%)=27.8(万元)。
所以,存货项目的金额=117+139+27.8=283.8(万元)。

阅读理解

People in the United States honor their parents with two special days: Mother’s Day on the second Sunday in May, and Father’s Day, on the third Sunday in June. These days are set aside to show love and respect for parents. They raise their children and educate them to be responsible citizens. They give love and care. These two days offer an opportunity to think about the changing roles of mothers and fathers. More mothers now work outside the home. More fathers must help with child-care.

These two special days are celebrated in many different ways. On Mother’s Day people wear carnations. A red one symbolizes a living mother. A while one shows that the mother is dead. Many people attend religious services to honor parents. It is also a day when people whose parents are dead visit the cemetery. On these days families get together at home, as well as in restaurants. They often have outdoor barbecues for Father’s Day. These are days of fun and good feelings and memories.

Another tradition is to give cards and gifts. Children make them in school. Many people make their own presents. These are more valuable than the ones bought in stores. It is not the value of the gift that is important, but it is “the thought that counts”. Greeting cards stores, florists, candy makers, bakeries, telephone companies, and other stores do a lot of business during these holidays.

小题1: Which is not a reason for children to show love and respect for parents?

A.Parents bring up the children.

B.Parents give love and care to children.

C.Parents educate children to be good persons.

D.Parents pass away before children grow up.小题2:. What do you know from the passage?

A.Mother’s Day and Father’s Day are both in May.

B.Fewer women worked outside the home in the past.

C.Not all the children respect their parents.

D.Fathers are not as important as mothers at home.小题3: Which do you think is right about “carnation”?

A.It only has two kinds of colors.

B.It refers to the special clothes people wear on Mother’s Day or Father’s Day.

C.It’s a kind of flower showing love and best wishes.

D.People can wear carnations only on the second Sunday in May.小题4: On Mother’s Day and Father’s Day, ________.

A.people usually have family parties.

B.everyone goes to visit the cemetery.

C.children always go to parent’s home.

D.hand-made cards are the most valuable gifts.小题5: What do you think florists do?

A.They sell flowers.

B.They make bread or pastry.

C.They offer enough room for having family parties.

D.They sell special clothes for Mother’s Day and Father’s Day.

单项选择题