问题 问答题

甲公司为商品流通企业,且属于增值税一般纳税人,售价中不含增值税。该公司只经营A类商品,采用毛利率法对发出商品进行计价核算;每一季度内各月份的毛利率根据上季度实际毛利率确定。该公司2008年第三季度、第四季度A类商品有关的资料如下: (1)第三季度累计销售收入为900万元、销售成本为738万元,9月末库存商品实际成本为560万元。 (2)10月份购进并验收入库A类商品的实际成本为480万元。 (3)10月份销售A类商品实现销售收入600万元。 [要求] (1)计算甲公司A类商品2008年第三季度的实际毛利率。 (2)计算甲公司A类商品2008年10月A类商品的销售成本和月末实际库存成本。 (3)编制甲公司2008年10月A类商品验收入库和结转发出商品销售成本的会计分录。

答案

参考答案:

解析:2. (1)A类商品第三季度的毛利率=[(900-738)÷900]×100%=18% (2)A类商品10月份的商品销售成本=600×(1-18%)=492(万元) A类商品10月月末实际库存成本=560+480-492=548(万元) (3)借:库存商品 4800000 贷:物资采购 4800000 借:主营业务成本 4920000 贷:库存商品 4920000

单项选择题
写作题

写作。

     阅读下面的短文,然后按照要求写一篇150词左右的英语短文。

     I have a friend Monty Roberts who owns a horse ranch (牧马场) in San Ysidro. When he

was a senior, he was asked to write a paper about what he wanted to be and do when he grew up.

The next day he handed it in to the teacher. On the front was a large red F. He asked, "Why did I

receive an F?"

    The teacher said, "This is an unrealistic dream for a young boy like you. You have no money.

You come from an itinerant(四处奔波的)family. You have no resources. Owning a horse ranch

requires a lot of money. You have to buy the land. You have to pay for the original breeding

stock and later you'll have to pay large stud (种马) fees. There's no way you could ever do it."

    He stated, "You can keep the F and I'll keep my dream."

   The best part of the story is that two summers ago that same school teacher brought 30 kids

to camp out on Monty's ranch for a week. When the teacher was leaving, he said, "Look, Monty,

I can tell you this now. When I was your teacher, I was something of a dream stealer. During

those years I stole a lot of kids' dreams. Fortunately you had enough belief not to give up on yours."

     [写作内容]

    学校最近组织了一次中美学生交流活动,你参加其中的"坚守信念"的讨论.读完

Monty Roberts 的故事之后,你准备写一份发言稿,题目是 "Belief can change one's fate" ,

内容要点包括:

   1. 以约30个词概括Monty Roberts的成长故事;

   2. 然后以约120个词谈谈你对信念的看法,内容包括:

     (1) 坚守信念对一个人成长的重要性;

     (2) 举一两个例子去论证"坚守信念能改变人的命运";

     (3) 你的感想.

     [写作要求]

   1. 在作文中可以使用自己亲身的经历或虚构的故事,也可以参照阅读材料的内容但

不得直接引用原文中的句子;

   2. 作文中不能出现真实姓名和学校名称。

   [评分标准]

   概括准确,语言规范内容合适,篇章连贯。

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