2008年9月，某加油站通过加油机加注成品油500吨(包括加油站自用_爱下问搜题

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问题单项选择题

2008年9月，某加油站通过加油机加注成品油500吨(包括加油站自用车辆自用汽油720升)，其中：汽油400吨、柴油100吨，汽油、柴油的平均零售价均为6.5元/升；当月发售加油卡20万元；购进汽油、柴油取得的增值税专用发票上注明的金额为350万元，当月通过认证并申报抵扣。该加油站当月应纳增值税( )万元。(汽油1吨=1388升柴油1吨=1176升)

A．3.97
B．4.04
C．6.88
D．6.95

答案

参考答案：A

解析：该加油站当月应纳增值税=(400×1388+100×1176-720)×6.5÷(1+17%)×17%÷10000-350×17%=3.97(万元)。

完形填空

Many people have to work 46 . Some people do not mind. Other people think it’s terrible.
One man thinks that working at the weekends can be 47 . He is George Smith. Mr Smith works in an office, in Brighton, England.
On Saturday, May 24, 1986, he went to the office to do some work. After he 48 the lift, it stopped between floors. Mr Smith could not get out of the lift. He began to shout, but 49 heard him. Then Mr Smith remembered that it was a holiday in England. No one was going to come to work 50 Tuesday.
There was 51 for Mr Smith to do. He had to wait until one of his workmates came to work and found him. With nothing to 52 , Mr Smith was very hungry and had to sleep most of the time.
Early on Tuesday morning, one of his workmates came into work and found the lift 53 . When the lift was opened, Mr Smith came out cold, weak, and tired. He had been in the lift for 54 hours!
Now Mr Smith says, "I only use lifts if they have 55 in them. "

A．from Monday to Friday	B．at the weekends
C．on weekdays	D．from morning till night

A．read or write

B．eat or drink

D．know the time

A．was not there

B．was not closed

C．was not working

D．was working

C．more than 60

问答题

甲公司2012年6月发生以下经济业务：
(1)甲公司向银行借入半年期的借款500000元，存入银行。
(2)甲公司向乙公司购入A材料一批，价款为30000元，增值税税额为5100元，款项尚未支付，材料已验收入库。
(3)甲公司提取本月固定资产折旧32000元，其中车间固定资产提取折旧20000元，办公楼固定资产提取折旧12000元。
(4)销售50件B产品给丙公司，每件售价1000元，增值税税率为17%，货物已送到丙公司，款项尚未支付。
(5)职工王某出差预借差旅费1000元。
请对以下问题进行回答：

请根据经济业务(3)编制会计分录。