问题 问答题

甲企业为增值税一般纳税人(尚未实行增值税转型试点),增值税税率为17%。2007年发生固定资产业务如下:
(1)1月20日,企业管理部门购入一台不需安装的A没备,取得的增值税专用发票上注明的设备价款为550万元,增值税为93.5万元,另发生运输费4.5万元,款项均以银行存款支付。
(2)A设备经过调试后.于1月22日投入使用,预计使用10年,净残值为35万元,决定采用双倍余额递减法计提折旧。
(3)7月1 5日,企业生产车间购入一台需要安装的B设备,取得的增值税专用发票上注明的设备价款为600万元,增值税为102万元,另发生保险费8万元,款项均以银行存款支付。
(4)8月19日,将B设备投入安装,以银行存款支付安装费3万元。B设备于8月25日达到预定使用状态,并投入使用。
(5)B设备采用工作量法计提折旧,预计净残值为35.65万元,预计总工时为5万小时。9月,B设备实际使用_T时为720小时。假设上述资料外,不考虑其他因素。
要求:

编制甲企业2007年1月20日购入A设备的会计分录。

答案

参考答案:借:固定资产(550+93.5+4.5) 648
贷:银行存款 648

填空题
阅读理解

阅读理解。

     The World Expo 2010 Shanghai China is to be staged in Shanghai from May 1 to October 31, 2010. If you

plan to visit the Shanghai Expo this summer, the China Pavilion is a must-see area for you. 

     The China Pavilion, which is called Oriental Crown (东方之冠), is located at the center of the Expo site.

Standing 63 meters tall, the China Pavilion takes the shape of an emperor's crown, with the upper layers larger

than the lower ones. Covering 160,000 square meters in floor space, the pavilion consists of a national hall and

a regional hall. Construction on the China Pavilion began on Dec. 18, 2007. The design of the China Pavilion

was picked from a total of 344 designs put forward by Chinese from around the world. The pavilion possesses

both traditional and modern features, which helps develop the theme of the 2010 Expo "Better City, Better Life".

For example, it is red in appearance, which contains the elements of traditional Chinese culture, and it is green

indoors, with the use of energy-saving techniques. The Shanghai World Expo is expected to attract 70 million

visitors from across the globe. It is estimated that 400,000 people will visit the Expo and its 140 pavilions every

day during the period, but the China Pavilion is only able to receive about one tenth of the total. How to

accommodate so many people in the pavilion remains a tough task. Luckily, the China Pavilion is built as a

permanent landmark. 

     During the Expo, the main structure will be used for an exhibition based on the theme of "Chinese wisdom

in urban development" by explaining the values of harmony, nature and spirit. The three-story pavilion has three

sections. The top floor's "Footprint of the East" will show some of the changes in Chinese cities. There, you can

see a film which shows how Chinese cities have changed, especially in the past 30 years. According to Lu

Chuan, director of the film, the scenery is like something from The Lord of the Rings. On the second floor,

"Journey of Wisdom" will explain China's four great inventions. And the ground's "Blossoming City" will display

scenes from cities of the future.

1. Which of the following words can be used to describe the China Pavilion? [ ]

A. Tiny.

B. Round.

C. Foreign.

D. Environment-friendly.

2. The China Pavilion can receive _____ visitors at most per day. [ ]

A. 40,000

B. 400,000

C. 100,000

D. 20,000

3. We can infer that _____. [ ]

A. the China Pavilion will be pulled down after the World Expo 2010 is over

B. the China Pavilion will probably continue to be open to visitors after the Expo is over

C. you can continue to visit the Japanese Pavilion after the Expo is over

D. some foreign friends took part in the designs of the China Pavilion

4. On the second floor of the China Pavilion, you can _____. [ ]

A. enjoy a film about the changes of cities in China

B. learn what Shanghai looked like in the 1920s

C. find out how paper was invented

D. see how Chinese cities will look like in the future