问题 单项选择题

某企业因自营建造工程需要,领用本单位生产的电机一台,生产成本为20000元,其中耗用材料10000元。对外售价30000元,企业产品及其耗用的材料适用增值税率均为 17%,企业应作会计处理为( )。

A.借:在建工程——自营工程20000 贷:产成品 20000

B.借:在建工程——自营工程21700 贷:产成品 20000 应交税金——应交增值税(进项税额转出)1700

C.借:在建工程——自营工程23400 贷:产成品 20000 应交税金——应交增值税(进项税额转出)3400

D.借:在建工程——自营工程25100 贷:产成品 20000 应交税金——应交增值税(销项税额) 5100

答案

参考答案:D

解析: 本题要求考生掌握自营工程的核算及账务处理。

多项选择题
阅读理解

Facebook means never having to say goodbye. The social media website has earned a reputation for reconnecting old friends. Last week,  a guy whom I hadn't seen since my bachelor party five years ago sent me a friend request. I accepted and waited for "Easy E" to send me a greeting of some kind. He had sought me out,  after all.

I learned from his profile that he was in a relationship and had a son. However,  I'm pretty sure we won't ever write wall-to-wall, let alone e-mail each other. But he'll remain a friend of' online until one of us makes a point of' removing the other from his official list.

My pool of friends consists of family members, college buddies, co-workers from past and present,  and friends of' friends. There are 35 in all. If I spent some time uploading old e-mail addresses, I'm confident that I could increase my friend count actually.

A person could make a mission out of' reconnecting with childhood friends, former classmates,  distant cousins, and those one would like to get to know better. And some people can  even handle hundreds of no-screen relationships, keeping up with the daily happenings of'  their small army of' companions. After all, there are worse fates than having too many friends.

Thanks to e-mail, the inability to schedule face-to-face meetings no longer means a friendship must come to a close. But even with e-mail,  people will lose touch if' one or both parties stop writing back. That's normal. People move from school to school,  job to job, city to city.You never have to feel guilty for breaking away.

Every day,the masterminds of' Web 2.0 find new ways of' making human communication easier. However, convenience can be a crutch (拐杖). Some things shouldn't be simplified.When it comes to friendship,  there can be no shortcuts.

小题1:According to Paragraph l,  the website is famous because          

A.it has an interesting name of'“ Facebook”

B.it helps people get in touch with old friends

C.it can send people a greeting of' some kind

D.it reminds people of 'events in the past小题2:From the second paragraph we can learn that the writer         

A.would write to the friend quite often

B.asked the friend to e-mail him

C.did get some information about the friend

D.would keep in touch with the friend forever小题3:Which of 'the following statements is NOT true?

A.There are 35 people in the author's list of' friends right now.

B.The author communicates with all the 35 friends by e-mails.

C.The list of'35 friends doesn't include the old e-mail addresses.

D.It is not difficult for the author to increase his friend count.小题4:What does the write mean by saying “However, convenience can be a crutch(拐杖)”?

A.The masterminds of Web 2.0 also sell crutch online.

B.Taking a crutch is a new way of' making friends online.

C.Convenience is dangerous for human communication.

D.Convenience is not really good for human communication.小题5:What does the author think of' the convenience of' communicating online'?

A.The technology could not keep true friendship forever.

B.The social website of Facebook means nothing at all.

C.There will be no ways of making real friends online.

D.People will not lose friends with the help of' the Facebook.