问题 问答题

甲企业为增值税一般纳税人,增值税税率为17%。20×5年1月,甲企业因生产需要,决定自营建造一间材料仓库。相关资料如下:
(1)20×5年1月5日,购入工程用专项物资20万元,增值税额为3.4万元,该批专项物资已验收入库,款项用银行存款付讫。根据税法规定,与该材料仓库有关的增值税不得抵扣。
(2)领用上述专项物资,用于建造仓库。
(3)领用本单位生产的水泥一批用于工程建设,该批水泥成本为2万元,税务部门核定的计税价格为3万元。
(4)领用本单位外购原材料一批用于工程建设,原材料实际成本为1万元,应负担的增值税额为0.17万元。
(5)20×5年1月至3月,应付工程人员工资2万元,用银行存款支付其他费用0.92万元。
(6)20×5年3月31日,该仓库达到预定可使用状态,预计可使用20年,预计净残值为2万元,采用年限平均法计提折旧。
(7)20×9年12月31日,该仓库突遭火灾焚毁,残料估计价值5万元,验收入库,用银行存款支付清理费用2万元。经保险公司核定的应赔偿损失7万元,尚未收到赔款。甲企业确认了该仓库的毁损损失。
要求:
1.计算该仓库的入账价值。

答案

参考答案:①借:工程物资 23.4
贷:银行存款 23.4
②借:在建工程 23.4
贷:工程物资 23.4
③借:在建工程 2.51
贷:库存商品 2
应交税费——应交增值税(销项税额) 0.51
④借:在建工程 1.17
贷:原材料 1
应交税费——应交增值税(进项税额转出) 0.17
⑤借:在建工程 2
贷:应付职工薪酬 2
借:在建工程 0.92
贷:银行存款 0.92
或:
借:在建工程 2.92
贷:应付职工薪酬 2
银行存款 0.92
⑥借:固定资产 30
贷:在建工程 30
借:管理费用 1.05
贷:累计折旧 1.05

单项选择题
单项选择题

When Dave was eighteen, he bought a secondhand car for 200 so that he could travel to and from work more (1) than by bus. It worked quite well for a few years, but then it got so old, and it was costing him (2) much in repairs that he decided that he had better (3) it.

He asked among his friends to see if anyone was particularly (4) to buy a cheap car, but they all knew that it was falling to pieces, so (5) of them had any desire to buy it. Dave’s friend Sam saw that he was (6) when they met one evening, and said, "What’s (7) , Dave"

Dave told him, and Sam answered, "Well, what about advertising it in the paper You may (8) more for it that way than the cost of the advertisement!" Thinking that Sam’s (9) was sensible, he put an advertisement in an evening paper, which read "For sale: small car, (10) very little petrol, only two owners. Bargain at 50. " For two days after the advertisement first appeared, there was no (11) . But then on Saturday evening he had an enquiry. A man rang up and said he would like to (12) him about the car. "All right, " Dave said, feeling happy. He asked the man whether ten o’clock the next morning would be (13) or not. "Fine, " the man said, "and I’ll (14) my wife. We intend to go for a ride in it to (15) it. "

The next morning, at a quarter to ten, Dave parked the car in the square outside his front door, (16) to wait there for the people who had (17) his advertisement. Even Dave had to (18) that the car really looked like a wreck. Then, soon after he had got the car as clean (19) it could be, a police car stopped just behind him and a policeman got out. He looked at Dave’s car and then said, "Have you reported this (20) to us yet, sir\

4()

A. anxious

B. lucky

C. ashamed

D. generous