问题 问答题

甲有限责任公司(简称甲公司)采用账结法结转本年利润,2009年有关资料如下:
(1)12月31日结账前部分科目余额如下表所列(单位:万元):

科目名称 借方余额 贷方余额 科目名称 借方余额 贷方余额
主营业务收入 3600 财务费用 120
主营业务成本 2500 资产减值损失 8
营业税金及附加 57 投资收益 38
销售费用 190 营业外收入 12
管理费用 470 营业外支出 10
本年利润 995 利润分配 80
(2)企业所得税按月计提,适用税率为25%。12月31日结账前“递延所得税资产”和“递延所得税负债”科目余额均为零。12月份发生的营业外支出中含罚款支出5万元,且企业无其他纳税调整事项。
(3)该企业2008年12月31日资产负债表中的资产总额为17200万元,负债总额为10320万元;2009年12月31日资产负债表中的资产总额为18800万元,负债总额为11020万元。
(4)2009年度企业按当年净利润的10%计提法定盈余公积,按当年净利润的30%向股东分配现金股利。
[要求](1)计算2009年12月甲公司实现的营业利润和利润总额。
(2)编制甲公司2009年12月份计提应交所得税的会计分录。
(3)编制甲公司2009年12月份结转本年利润的会计分录。
(4)计算甲公司2009年度的资本保值增值率和当年年末的资产负债率。
(5)编制甲公司2009年计提盈余公积、向股东分配现金股利的会计分录。

答案

参考答案:2.(单位:万元)
(1)12月份实现营业利润=3600-2500-57-190-470-120-8+38=293(万元)
12月份实现利润总额=293+12-10=295(万元)
(2)12月份应交所得税=(295+5)×25%=75(万元)
借:所得税费用 75
贷:应交税费——应交所得税 75
(3)借:主营业务收入 3600
投资收益 38
营业外收入 12
贷:本年利润 3650
借:本年利润 3430
贷:主营业务成本 2500
营业税金及附加 57
销售费用 190
管理费用 470
财务费用 120
资产减值损失 8
营业外支出 10
所得税费用 75
(4)2009年度资本保值增值率=[(18800-11020)÷(17200-10320)]×100%=113.08%
2009年12月31日资产负债率=(11020÷18800)×100%=58.62%
(5)企业当年实现净利润=(295-75)+995=1215(万元)
当年提取法定盈余公积=1215×10%=121.5(万元)
当年分配现金股利=1220×30%=364.5(万元)
借:利润分配——提取法定盈余公积 121.5
——应付现金股利 364.5
贷:盈余公积——法定盈余公积 121.5
应付股利 364.5

单项选择题

A study released a little over a week ago, which found that eldest children end up, on average, with slightly higher IQ’s than younger siblings, was a reminder that the fight for serlfdefinition starts much earlier than freshman year. Families, whatever the relative intelligence of their members, often treat the firstborn as if he or she were the most academic, and the younger siblings fill in other niches: the wild one, the flirt.
These imposed caricatures, in combination with the other labels that accumulate from the sandbox through adolescence, can seem over time like a miserable cat. entourage of identities that can be silenced only with hours of therapy. But there’s another way to see these alternate identities: as challenges that can sharpen psychological skills. In a country where reinvention is considered a birthright, many people seem to treat old identities the way Houdini treated padlocked boxes: something to wriggle free from, before being dragged down. And psychological research suggests that this ability can be a sign of mental resilience, of taking control of your own story rather than being trapped by it.
The late-night bull sessions in college or at backyard barbecues are at some level like out-of-body experiences, allowing a re-coloring of past experience to connect with new acquaintances. A more obvious outlet to expand identity--and one that’s available to those who have not or cannot escape the family and community where they’re known and labeled —is the Internet. Admittedly, a lot of the role-playing on the Internet can have a deviant quality. But researchers have found that many people who play life-simulation games, for example, set up the kind of families they would like to have had, even script alternate versions of their own role in the family or in a peer group.
Decades ago the psychologist Erik Erickson conceived of middle age as a stage of life defined by a tension between stagnation and generativity-a healthy sense of guiding and nourishing the next generation, of helping the community. Ina series of studies, the Northwestern psychologist Dan P. McAdams has found that adults in their 40s and 50s whose lives show this generous quality - who often volunteer, who have a sense of accomplishment - tell very similar stories about how they came to be who they are. Whether they grew up in rural poverty or with views of Central Park, they told their life stories as series of redemptive lessons. When they failed a grade, they found a wonderful tutor, and later made the honor roll; when fired from a good job, they were forced to start their own business.
This similarity in narrative constructions most likely reflects some agency, a willful reshaping and re-imagining of the past that informs the present. These are people who, whether pegged as nerds or rebels or plodders, have taken control of the stories that form their identities.
In conversation, people are often willing to hand out thumbnail descriptions of themselves: "I’m kind of a hermit." Or a talker, a practical joker, a striver, a snob, a morning person. But they are more likely to wince when someone else describes them so authoritatively.
Maybe that’s because they have come too far, shaken off enough old labels already. Like escape artists with a lifetime’s experience slipping through chains, they don’t want or need any additional work. Because while most people can leave their family niches, schoolyard nicknames and high school reputations behind, they don’t ever entirely forget them.

We can learn from the last two paragraphs that

A.it might be difficult to completely shake off one’s old identities.

B.people hate to have thumbnail descriptions of themselves.

C.it might take additional work for people to entirely forget their past.

D.people hate to hear their schoolyard nicknames when they grow up.

单项选择题