问题 问答题

某企业位于北京市朝阳区,是一家生产、销售、安装防盗门的企业。2012年2月份该企业与天津的一家企业签订合同销售自行生产的防盗门,合同规定防盗门的不含税销售价格为100万元;由该企业负责安装,安装费用为10万元。2012年2月25日该企业发出货物,并收到全部款项127万元,2012年2月28日进行了防盗门的安装。2012年3月该企业由北京市迁至天津市。
问题:

如何进行账务处理?

答案

参考答案:如何进行账务处理
借:银行存款 127
贷:主营业务收入 100
应交税费——应交增值税(销项税额) 17
其他业务收入(或主营业务收入) 10
借:营业税金及附加 0.3
贷:应交税费——应交营业税 0.3

单项选择题

(三)

Mr. Peter Johnson, aged twenty-three, battled for half an hour to escape from his trapped car yesterday when it landed upside down in three feet of water. Mr. Johnson took the only escape route-through the boot.

Mr. Johnson’s car had finished up in a ditch at Romney Marsin, Kent after skidding on ice and hitting a bank. "Fortunately, the water began to come in only slowly," Mr. Johnson said. "I couldn’t force the doors because they were jammed against the walls of the ditch and dared not open the windows because I knew water would come flooding in. "

Mr. Johnson, a sweet salesman of Sitting Home, Kent, first tried to attract the attention of other motorists by sounding the horn and hammering on the roof and boot. Then he began his struggle to escape.

Later he said, "It was really a half penny that saved my life. It was the only coin I had in my pocket and I used it to unscrew the back seat to get into the boot. I hammered desperately with a hammer trying to make someone hear, but no help came. "

It took ten minutes to unscrew the seat, and a further five minutes to clear the sweet samples from the boot. Then Mr. Johnson found a wrench and began to work on the boot lock. Fifteen minutes passed by. "It was the only chance I had. Finally it gave, but as soon as I moved the boot lid, the water and mud poured in. I forced the lid down into the mud and scrambled clear as the car filled up. "

His hands and arms cut and bruised, Mr. Johnson got to Beckett Farm nearby, where he was looked after by the farmer’s wife, Mrs. Lucy Bates. Huddled in a blanket, he said, "That thirty minutes seemed like hours. " Only the tips of the car wheels were visible, police said last night. The vehicle had sunk into two feet of mud at the bottom of the ditch.

What is the best title for this newspaper article()

A.The Story of Mr. Johnson, A Sweet Salesman

B.Car Boot Can Serve As The Best Escape Route

C.Driver Escapes Through Car Boot

D.The Driver Survived A Terrible Car Accident

单项选择题