问题 问答题

某软件开发企业于2003年7月1日与客户签订一项软件开发合同。合同规定,软件开发期为2年,软件开发费用为450 000元,客户分三次等额支付,第一次在项目开始时支付,第二次在项目中期支付,第三次在项目结束时支付。估计总成本为270 000元,假定均为软件开发人员工资,其中,2003年发生成本100 000元,2004年发生成本90 000元, 2005年发生成本80 000元。假定成本估计准确,软件开发费也能可靠收回,该企业按照该项劳务完成的时间比例确定该项劳务的完工程度。 要求: (1) 计算企业2003年应确认的收入和费用; (2) 编制企业2004年的有关会计处理。

答案

参考答案:

解析:(1) 2003年12月31日按完工百分比法确认收入和成本: 劳务完成程度=6÷24×100%-25% 应确认的收入=4550 000×25%-0=112 500(元) 应确认的费用=270000×25%-O=67 500(元) (2) 2004年实际发生成本时 借:劳务成本 90 000 贷:应付工资 90 000 预收账款时 借:银行存款 150 000 贷:预收账款 150 000 2004年12月31日按完工百分比法确认收入和费用 劳务的完成程度=18÷21×100%=75% 应确认的收入=450 000×75%-112 500=225 000 (元) 应确认的费用=270000×75%-67 500=135 000(元) 借:预收账款 225 000 贷:主营业务收入 225 000 借:主营业务成本 135 000 贷:劳务成本 135 000

阅读理解

We went into a secondhand shop to get out of the rain.

I took my 6-year-old daughter’s hand and we started to walk around. Suddenly she reached out her hand to touch a pair of shiny black shoes.

“Buy for me?” she asked.

“Oh, Sweetie, they are tap dancing (踢踏舞) shoes. You aren’t taking tap dance.”

“Buy for me?” she repeated.

“Well, let’s try them on.”

She sat on the floor and took off her bright pink rain boots . When she stood up we heard “click”. She took a step, “click, click, click.”

The sun came out and we went on our way. Our next stop was the grocery store(杂货店).

“Click, click, click…” people turned to look as we entered the store. People would never allow their daughter to wear tap dancing shoes to the grocery store .

“Excuse me, dear. Why would you allow your daughter to wear tap dancing shoes here?  They make such a noise.”

“Isn’t it wonderful?”

“Wonderful? My dear, this is not the place to wear those shoes.”

“You don’t understand. When she was a baby, doctors told us that she would never walk or talk. It has taken a lot of hard work and patience, but she asked for the shoes and the ‘click, click, click’ says that she can walk,” I said.

My daughter is 18 now and will graduate from grade 12 in June. It has not always been easy, but it has all been worthwhile (值得做的). She has taught me that it doesn’t matter what others think. They don’t walk in your shoes.

小题1:Why did the mother and daughter go to the secondhand shop?

A.They just went window shopping.

B.The daughter loved the place.

C.They just found the place to hide from the rain.

D.The mother wanted to buy cheap shoes for her daughter.小题2:People would never allow their daughter to wear tap dancing shoes to the grocery store because _________.

A.they make noise

B.they are expensive

C.they are dirty

D.it is not allowed小题3:According to the story, which of the following is TRUE?

A.The mother didn’t buy the tap dancing shoes for her daughter.

B.The mother allowed her daughter to do anything she wanted.

C.The mother had once thought of giving her daughter up.

D.For the mother, the “click” noise sounded beautiful.小题4:What does the sentence “They don’t walk in your shoes” mean? __________.

A.They don’t have the same shoes as yours.

B.They don’t know how you feel.

C.They don’t walk the same way as you.

D.They don’t know the size of your shoes.小题5:The story wants to tell us ______.

A.the love between mother and daughter is strong

B.sometimes you shouldn’t care what others say

C.you should wear the wrong shoes for your feet

D.wearing your own shoes helps you walk faster

单项选择题 A1/A2型题