问题 问答题

长江公司2009年5月1日向建海公司销售商品一批,价款200000元,增值税34000元,商品已交付建海公司,该商品成本为150000元。当日收到建海公司开出并由银行承兑的商业汇票,面值234000元,期限6个月。10月1日,长江公司向百顺公司采购原材料一批,价款为190000元,增值税32300元,材料已验收入库,百顺公司发货时代垫运杂费1700元;当日长江公司将持有的建海公司商业汇票背书转让给百顺公司,差额部分用银行存款结算。 要求: 根据上述资料编制有关会计分录。(“应交税费”科目要求写出明细账户)

答案

参考答案:

解析:1. (1)销售商品: 借:应收票据 234000 贷:主营业务收入 200000 应交税费——应交增值税(销项税额) 34000 借:主营业务成本 150000 贷:库存商品 150000 (2)采购原材料: 借:原材料 191700 应交税费——应交增值税(进项税额) 32300 银行存款 10000 贷:应收票据 234000

阅读理解

阅读理解。

    The favorite food in the United States is the hamburger. The favorite place to buy a hamburger is a fast

food restaurant. At fast food restaurant, people order their food, wait a few minutes, and carry it to their

tables themselves. People also take their food out of the restaurants and eat it in their cars or in their homes.

At some fast food restaurant, people can order their food, pay for it and pick it up without leaving their cars.

There are many kinds of fast food restaurant in the United States. The greatest in number sell hamburger,

French fries and so on. They are popular among Americans. Besides, fast food restaurant that serve Chinese

food, Mexican food, Italian food, chicken, seafood and ice-cream are very many. The idea of a fast food

restaurant is so popular that nearly every kind of food can be found in one.

     Fast food restaurants are popular because they reflect (反映) American life style. Customer can wear any

type of dress when they go to a fast food place. Second, they are fast. People who are busy do not want to

spend time preparing their own food or waiting while someone prepares it. In fast food restaurant, food is

not expensive. Therefore, people often buy and eat at a fast restaurant, while they may not be able to go to a

more expensive restaurant very often.

1. In the United States the favorite food is ____. [ ]

A. Chinese food

B. Mexican food

C. French fries

D. the hamburger

2. Americans like to fast food restaurant because ____.[ ]

A. they can easily find fast food restaurant

B. they like to eat hamburger and French fries

C. they are too busy to want to spend time preparing or waiting

D. they are so rich that they don't want to do cooking themselves

3. ____ of fast food restaurant sell hamburger, French fries. [ ]

A. All

B. Most

C. Few

D. None

4. The food in fast food restaurant is ____ ready before the customers order it. [ ]

A. always

B. usually

C. seldom

D. never

5. The best title for the passage is ____. [ ]

A. The Fast Food Restaurant in the U.S.A.

B. The Hamburger in the U.S.A.

C. American Life Style

D. All Kinds of Food in the U.S.A.

单项选择题 B型题