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S公司为增值税一般纳税人，其产品适用的增值税税率为17%，2003年12月发生如下经济业务：
(1)采用托收承付结算方式销售甲产品7 500件，用银行存款代垫运杂费15 000元，销售单价为800元(下同)。
(2)销售乙产品15 000件，单位售价500元，产品已发出并收到商业承兑汇票。在销售乙产品时，领用一批包装材料，其实际成本为9 375元。
(3)采用分期收款方式销售甲产品5 625件，产品已发出并收到购销合同规定的第一期货款及增值税额，为全部金额的30%。
(4)上月销售的甲产品375件因质量问题发生退货，该批产品的售价300 000元，增值税额为51 000。企业用银行存款支付退回产品的货款及增值税额，退回÷产品已验收入库。
(5)转让一项非专利技术，转让收入1 500 000元存人银行，该项无形资产的账面价值为 1 125 000元。
(6)用银行存款支付各种销售费用375 000元。
(7)计算并结转本月产品销售成本。其中甲产品的单位成本450元；乙产品的单位成本330元。
(8)计算并结转本月销售乙产品应交的消费税(消费税税率为8%)，同时结转本月销售产品应交的城市维护建设税195 000元，应交的教育费附加105 000元。
(9)计算并结转本月转让无形资产应交的营业税(税率为5%)，同时结转其应交的城市维护建设税6 000元，应交的教育费附加1 500元。
S公司的其他有关资料如下：
(1)本月管理部门共发生各种费用337 500元，发生应计入当期损益的利息费用为412 500元。
(2)本月共取得投资收益675 000元，其中：国库券利息收入375 000元，其余的投资收益系转让投资所产生。
(3)本月实际计入管理费用的业务招待费为210 000元，但按税法规定的业务招待费开支限额为97 500元。
(4)本月取得营业外收入382 500元；发生营业外支出450 000元，其中：非常损失225 000元，非公益性捐赠支出187 500元，固定资产清理损失37 500元。
(5)本月按会计计算的折旧费用为960 000元，按税法规定计算的折旧费用为1110 000元。
(6)该公司所得税核算采用应付税款法，所得税税率为33%。
要求：
(1)为S公司编制1～9项经济业务的会计分录。
(2)为S公司编制2003年12月的利润表(只填列本月数)。

答案

参考答案：(1)借：应收账款 7 035 000
贷：主营业务收入 6 000 000
应交税金——应交增值税(销项税额) 1 020 000
银行存款 15 000
(2)借：应收票据 8 775 000
贷：主营业务收入 7 500 000
应交税金——应交增值税(销项税额) 1 275 000
借：营业费用 9 375
贷：包装物 9 375
(3)借：分期收款发出商品 2 531 250
贷：库存商品 2 531 250
借：银行存款 1 579 500
贷：主营业务收入 1 350 000
应交税金——应交增值税(销项税额) 229 500
(4)借：主营业务收 300 000
应交税金——应交增值税(销项税额) 51 000
贷：银行存款 351 000
(5)借：银行存款 1 500 000
贷：其他业务收入 1 500 000
借：其他业务支出 1 125 000
贷：无形资产 1 125 000
(6)借：营业费用 375 000
贷：银行存款 375 000
(7)借：主营业务成本 8 915 652
贷：库存商品 8 156 250
分期收款发出商品 759 375
(8)借：主营业务税金及附加 900 000
贷：应交税金——应交消费税 600 000
应交税金——应交城市维护建设税 195 000
其他应交款——应交教育费附加 105 000
(9)借：其他业务支出 82 500
贷：应交税金——应交营业税 75 000
应交税金——应交城市维护建设税 6 000
其他应交款——应交教育费附加 1 500
　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　

利 润 表

　一、主营业务收入　　　　　　　　　　　　　　　　　　　　　1455000
　　　减：主营业务成本　　　　　　　　　　　　　　　　　　　8915625
　　　　　主营业务税金及附加　　　　　　　　　　　　　　　　 　9000
　二、主营业务利润　　　　　　　　　　　　　　　　　　　 　4734375

　　　加：其他业务利润 　　　　　　　　　　　　　　　　　　　292500
　　　减：营业费用 　　　　　　　　　　　　　　　　　　　　　284375
　　　　　管理费用　　　　　　　　　　　　　　　　　　　　 　337500
　　　　　财务费用　　　　　　　　　　　　　　　　　　　　 　412500
　三、营业利润　　　　　　　　　　　　　　　　　　　　　　　3892500
　　　加：投资收益　　　　　　　　　　　　　　　　　　　　 　675000
　　　　　补贴收入
　　　　　营业外收入 　　　　　　　　　　　　　　　　　　　　382500
　　　减：营业外支出　　　　　　　　　　　　　　　　　　　 　450000
　四、利润总额　　　　　　　　　　　　　　　　　　　　　　　4500000
　　　减：所得税 　　　　　　　　　　　　　　　　　　　　　 1405800
　五、净利润　　　　　　　　　　　　　　　　　　　　　　　　3094200

选择题

_________ eats lunch at 12:00.[ ]

A. Miss Kate

B. Mr Green Jim

C. Mrs Nancy

D. Mr Green
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阅读理解

D

Skyscrapers and domed stadiums can amaze us. These modern “wonders of the world” are great achievements in building. Some skyscrapers stretch more than 100 stories toward the sky. The Sears Tower, the tallest building in Chicago, soars 110 stories above the city. Domed stadiums like the Astrodome in Huston, Texas, have seats for thousands of people. Inside these stadiums, people can watch their favorite sports without the bother of heat, cold, rain, or snow. Modern skyscrapers and domed stadiums are certainly marvelous structures!

On the other hand, our modern buildings may seem small when compared to some structures of the ancient world. Our buildings may be large, hold many people, and protect us from the weather. However, many ancient structures stand as some of the greatest achievements in building. Ancient builders used great creativity and physical strength to plan and complete these buildings. Today, we could make most of these ancient structures easily, but it is hard to understand how people built them hundreds and hundreds of years ago.

Stonehenge is a huge stone circle in Europe. It was built more than 4,000 years ago. The circle has stone slabs that stand up to 30 feet tall. The heaviest stones in the circle weigh about 50 tons. How did people build Stonehenge without cranes or other modern equipment? Scientists have studied Stonehenge for years and think it probably took more than 30 million hours to complete the project.

Tourists in Africa like to see the Great Pyramids of Egypt. These tombs for Egyptian kings were built over 4,000 years ago. Each tomb has walls shaped like triangles and a square base. The largest pyramid is more than 450 feet tall and contains more than two million stones. Each stone weighs more than two tons. Some of the stones weigh as much as 200 tons. More than 900 workers worked to move the largest stones into place.

The stone faces are unusual structures on Easter Island. The faces are 12 to 20 feet high. Islanders made the stone faces more than 1,000 years ago. We do not know why they built them. There are more than 600 stone faces on the island. The great number of stone faces is surprising, since Easter Island is only 11 miles long and 15 miles wide.

Stonehenge, the Great Pyramids, and the stone faces on Easter Island give only a glimpse of the ancient achievements in building. If we look back through history, we can find many more examples of marvelous structures built without the aid of modern tools and equipment.

68．What is the main idea of this passage?

A．Modern builders have learned a great deal by studying ancient structures.

B．Modern builders have shown great creativity in the structures they have made.

C．Ancient builders could not create structures as great as modern ones.

D．Ancient builders created some of the world’s finest structures without the use of the modern methods or materials.

69．According to the passage, ancient structures are amazing because they were built ______ .

A．in places like Egypt and Europe            B．without the use of modern equipment

C．from stone slabs                     D．over long periods of time

70．The author of this passage would probably describe the achievements of ancient builders as _____.

A．ordinary      B．amazing       C．strange        D．impossible

71．Which of the following is an OPINION expressed in this passage?

A．The stone slabs at Stonehenge stand up to 30 feet tall.

B．Modern skyscrapers and domed stadiums are certainly marvelous structures.

C．Some ancient structures required 900 workers to complete them.

D．The Sears Tower is 110 stories high.
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