问题 问答题

甲企业委托乙企业加工用于连续生产的应税消费品。甲、乙两企业均为增值税一般纳税人,适用的增值税率为17%。甲企业对材料采用计划成本进行核算。有关资料如下:
(1) 甲企业发出材料一批,计划成本为70000元,材料成本差异率为2%。
(2) 按合同规定,甲企业用银行存款支付乙企业加工费5000元(不含增值税),支付增值税850元,支付消费税4000元。
(3) 甲企业用银行存款支付往返运杂费800元(不考虑增值税进项税额)。
(4) 甲企业委托乙企业加工完成后的材料计划成本为80000元,该批材料已验收入库。
要求:编制甲企业委托加工材料发出、支付有关税费和入库有关的会计分录(“应交税费”账户需列出明细账,增值税需列出专栏)。

答案

参考答案:(1) 借:委托加工物资 71400
贷:原材料 70000
材料成本差异 1400
(2)借:委托加工物资 5000
应交税费——应交增值税(进项税额) 850
应交税费——应交消费税 4000
贷:银行存款 9850
(3) 借:委托加工物资 800
贷:银行存款 800
(4)借:原材料 80000
贷:委托加工物资 77200
材料成本差异 2800

阅读理解

In some science fiction movies, evil robots refuse to die, no matter how hard people fight back.

Now science fiction has become science fact. For the first time, scientists have made a robot that can take a beating and keep on going. Scientists from Cornell University made the robot, which looks like a spider with four legs.

Until now, even the most advanced (先进的) robot was almost certain to break down when it was damaged (毁坏). That is because its computer inside simply doesn’t know how to make the machine work after its shape has changed. 

To deal with this problem, the scientists put eight motors (发动机) and two sensors (传感器) that read how the machine is working. They all give signals to the machine’s software. Using this information, the computer can then figure out the machine’s shape at any moment.

The new technology is a big advance in robot-making, scientists say, and it’s far from scary. It may someday help scientists create better artificial (假的) arms and legs and give new freedom to people who lose them. It might also help scientists understand how people and animals figure out their own sense of place in space.

“It has been difficult to design robots that can work well when the environment changes or when it’s damaged,” says Olaf Sporns of Indiana University in US. “With this work, we are nearer to solving this problem.”

小题1:Why do robots easily break down when they are damaged?

A.They cannot repair themselves.

B.The computer has changed a lot.

C.They have no computers inside.

D.The computer cannot work if the robot changes.小题2:The new technology(技术) allows the robot to        .

A.keep working after being damaged

B.tell people where it is

C.do house work for humans

D.remember a lot of information小题3:The underlined word “them” in Paragraph 5 refers to       .

A.sensors

B.robots

C.scientists

D.arms and legs小题4:How do the sensors in the robot work?

A.They can replace the computer when it’s broken.

B.They help the computer learn the robot’s condition.

C.They can find out where the damage comes from.

D.They can send signals to the person who uses the robot.

单项选择题 案例分析题