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

单项选择题 案例分析题
阅读理解

In December of l 992.I was a happy husband and father of two young children.A month later,I was diagnosed with Acute Lymphoblastic Leukemia(急性白血病).

After two years of chemo(化疗)that helped control the disease,my body was weak and lifeless.I felt as if I were a puppet who needed help to lift his arms or hold up his head.

I began to run.After six months my strength had come back.On one of my runs,one where I felt I could run forever,I decided I was going to try to run a marathon.

After telling my Dad about my plan,he told me of a program that trains people to run a marathon,while raising funds for Leukemia research at the same time.So that summer,through the Leukemia Society’s Team in Training program,I started to train for the Marine Corps Marathon.During mile after mile of uncertainty,the day finally came to run the marathon.

On October 27,1996,at 8 A.M.,along with l9,000 other brave souls I started on a 26.2-mile journey that I will never forget.

I first saw my wife Patty at the six-mile mark . She seemed happy that I was still looking as if I knew what I was doing,and having a good time doing it.At Mile l7,my mind was going back to those two horrible years that tried to bring my family and me down.I saw her again.The concern in her face told me she knew I was starting to struggle.I felt as if we were thinking the same,nine more miles and these last few years will be behind us.

That thought alone pulled me forward.Mile 22,23,slowing but going,24,25,then there it was.The Iwo Jima War Memorial.I have seen nothing so grand and inspiring in my life.Three hours and forty-one minutes after I started,I crossed what I think has to be the most fitting finish line in all of road racing!

That night the Leukemia Society gave me a pin at a post-race party that simply says,“Leukemia 26.2”.

If God wills,my cancer may once again take away my hair and my strength,maybe even my life.But it can never take away my pin,or the fact that I am a marathoner .

小题1:The writer decided to run a marathon because __________ .

A.he wanted to raise money for Leukemia research

B.he believed he was able to take the challenge

C.he hoped to recover his strength through training

D.his dad knew about the race and made the suggestion小题2:Which statement is RIGHT about the writer?

A.He has always been dreaming of becoming a marathoner.

B.The training he took that summer well prepared him for the race.

C.Those running in the race were mostly Leukemia patients like him .

D.His wife was with him during the marathon to give him support.小题3:Why does the writer think the finish line is the most fitting?

A.Because running a marathon is the most suitable sport for him.

B.Because the memorial is the most powerful construction he has seen.

C.Because he considers it a victory over his disease to finish the race.

D.Because 26.2 miles is the most reasonable distance for road racing.小题4:Which of the following can best describe the writer?

A.Optimistic and outspoken

B.Strong-willed and determined

C.Generous and easy-going

D.Brave and warm-hearted