问题 问答题

某商业企业采用售价金额核算法核算发出的存货。该企业20×1年8月期初库存商品的进价成本为100000元,售价总额为120000元,本月购入商品的进价成本为65000元,售价总额为80000元,购货款已通过银行转账支付。本月销售收入为150000元。假定不考虑相关税费。
要求:计算本期销售商品的实际成本,做相关会计分录。

答案

参考答案:(1)购入商品:
借:库存商品 80000
贷:银行存款 65000
商品进销差价 15000
(2)销售商品:
借:银行存款 150000
贷:主营业务收入 150000
借:主营业务成本 150000
贷:库存商品 150000
(3)月末结转已销商品进销差价:
进销差价率=[(120000-100000)+(80000-65000)]÷(120000+80000)×100% =17.5%
本期已售商品应分摊的进销差价=150000×17.5%=26250(元)
本期销售商品的实际成本=150000-26250=123750(元)
会计分录为:
借:商品进销差价 26250
贷:主营业务成本 26250

多项选择题 案例分析题
阅读理解

     The Gullah people in the southern US have honored their culture for more than 100 years. Living

mainly on the Sea Islands and coastal areas of South Carolina, Georgia and Floride, the Gullah people,

an African-American group, have a rich culture including their own language. It is a Creole language

created by slaves who came to the US from the West Africa in the 1800s. It combines West African

languages with English.

     For many years efforts have been made to save the Gullah language. One project began in 1979. Its

goal was to translate the New Testament part of the Bible into Gullah. Experts say that it was a difficult

process because Gullah is not a written language. It is a spoken language only.

     A team of Gullah speakers began working on the translation to make the Bible easier to understand

for those who spoke Gullah as their main language. The Gullah version is called De Nyew Testament. It

is written in English on one side of the page, and next to it, there is a Gullah translation. De Nyew

Testament was published by the American Bible Society. The project also received help from the

Summer Institute of Linguistics, Wycliffe Bible Translators, the United Bible Societies and the Penn

Centre .

     Experts believe that the translated Bible is a major step towards saving the Gullah language and

traditions. "This is more than a Bible translation," says Robert Hodgson, at the American Bible Society.

"De Nyew Testament raises the Gullah language and culture to a new level." Ardell Greene is a member

of the translation team. She calls the book "a treasure". She says that the Gullah version of the Bible will

be read in churches and will help young people keep the Gullah language alive.

1. According to the passage, De Nyew Testament can be best seen as _______.

A. a good version of the Bible          

B. something difficult to understand

C. a spoken form of the Gullah language  

D. the effort to save the Gullah language

2. Which of the following statements is NOT true according to the passage? 

A. Gullah communities can be found in the southern US.

B. Gullah is influenced by both English and West African languages.

C. De Nyew Testament is a complete Bible translation.

D. Ardell Greene thinks highly of De Nyew Testament.

3. What does this passage mainly focus on?

A. Efforts to save the Gullah language.    

B. Different versions of the Bible.

C. The history of the Gullah people.

D. The culture of the Gullah people.