甲公司销售给乙公司产品一批，销售价款为234000元(含税)，甲公司_爱下问搜题

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问题多项选择题

甲公司销售给乙公司产品一批，销售价款为234000元(含税)，甲公司规定的现金折扣条件为“1/10、n/30”，乙公司于15天后付款，甲公司适用的增值税税率为17％，在销售货物时，下列会计分录中错误的有（　　）。

A．借：应收账款——乙公司234000 贷：主管业务收入234000

B．借：应收账款——乙公司234000 贷：主营业务收入200000 应交税费——应交增值税(销项税额)34000

C．借：应收账款——乙公司231660 贷：主营业务收入198000 应交税费——应交增值税(销项税额)33660

D．借：应收账款——乙公司231660 财务费用2340 贷：主营业务收入200000 应交税费——应交增值税(销项税额)34000

答案

参考答案：A,C,D

解析：【解析】乙公司于15天后付款，不能享受现金折扣。应确认的收入=234000÷(1+17％)=200000(元)应交纳的增值税税额=200000×17％=34000(元)应收账款=200000+34000=234000(元)所以，本题的分录为：借：应收账款——乙公司234000贷：主营业务收入200000应交税费——应交增值税(销项税额)34000如果乙公司在10天内付款，则可享受1％的现金折扣，分录为：借：应收账款——乙公司231660财务费用2340贷：主营业务收入200000应交税费——应交增值税(销项税额)34000

完形填空

I have a friend named Monty Roberts who owns a horse ranch(牧马场).He has let me use his      36    to raise money for youth at risk programs.
The last time I was there he told me his story.when he was young, his family is too    37   to have a house to live in.As a    38   , when he was in high school, he was asked to write a paper about    39    he wanted to be and do when he grew up.That night he wrote a seven-page paper describing his goal of    40    a horse ranch.He also drew a picture to show a 4,000-square-foot house that would sit on a beautiful farm.The next day he handed it in to his   41  .Two days later he received his paper back.On the front page was a large red F.Roberts asked, “Why did I receive an F?” He teacher said, “This is a(an)   42   dream for a young boy like you.Owning a horse ranch requires a lot of money.” Then the teacher added, “If you will rewrite this paper with a more realistic goal, I will reconsider your    43  .”
The boy went home and thought about it for a    44   and hard time.He asked his father what he should do.His father said, “Look, son, you have to    45  your own mind on this.Finally, after sitting with it for a week, the boy turned in the same paper, making no    46  at all.He told his teacher “you could keep the F and I    47  keep my dream.
Monty tell me this   48   because I am sitting in his 4,000-square-foot house in the middle of my 200-acre horse ranch.He said a lot of kids’s    49  can be stole.Don't let anyone steal your dreams.Follow your heart, no matter what.   50  he had enough gumption(毅力) not to give up my dream.

D．unrealistic

D．Fortunately

单项选择题

玻璃（细菌）滤器使用后，立即用（）抽滤一次，当洗涤液尚未滤尽时，将滤器浸入上述洗涤液中浸泡48h（滤片两面均应接触洗涤液）。

A、1%的盐酸

B、重铬酸钾洗涤液

C、浓硫酸-硝酸钠洗涤液

D、氢氧化钠或碳酸氢钠稀溶液