某企业“应收账款”账户月初借方余额15000元，本月发生的有关交易或事项如下：
(1)销售产品一批，价款60000元，增值税销项税额10200元，产品成本为45000元，款项通过银行已收到34000元，其余款项尚未收到。
(2)收回应收账款10000元，存入银行。
(3)将10000元到期应付票据转为银行借款。
(4)以银行存款5000元偿还前欠某公司账款。
针对业务(1)、(3)，下列说法正确的是( )。
A．资产增加为25200元
B．资产增加为35200元
C．资产减少为10800元
D．应交增值税为销项税额
参考答案：A,D
解析： 会计科目计算
业务(1)使得资产借方发生额为70200元，贷方发生额为45000元，资产增加额为25 200元；业务(3)属于负债内部的一增一减，并不影响资产总额。资产增加为70200-45000=25200(元)。
| 完形填空。 | |||
| Waiting for the airplane to take off, I was happy to get a seat by myself. Just then, an airline hostess 1 me and asked, “Would you mind changing your seat? A couple would like to sit together.” The only other 2 seat was next to a woman 3 both arms in casts(石膏), a black-and-blue face, and a depressed emotion. “ 4 am I going to sit there” was my immediate thought. 5 then a deeper, quieter voice spoke, “Opportunity.” Finally I took my new seat and discovered that Kathy had been in an auto accident, and she was on her way for 6 . When the snack of nuts and juice arrived, 7 did not take me long to realize that Kathy would not be able to 8 herself. I considered offering to feed her but 9 , as it seemed too close and familiar a service to offer to a stranger. But then I decided that Kathy’s need was more important than my 10 . I offered to help her eat, and although she too was uncomfortable about 11 it, she did. The experience was pleasant, and she and I 12 close in a short period of time. 13 the end of the five-hour trip, my heart was fully 14 , and the time was 15 better spent than if I had just sat by myself. I was very glad I had reached beyond my comfort zone to sit next to Kathy and feed her. 16 sometimes flows beyond human borders and dissolves the fears 17 keep us separate. When we stretch to serve another, we grow to live in a larger, more 18 world. Help me move 19 the small self so I can connect with the hearts of others. When I give love to another, I 20 my own soul. | |||
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