问题 多项选择题

以下经济业务中涉及的流转税金及附加,应当在“营业税金及附加”科目中核算的有()。

A.某企业将使用过的无形资产对外投资

B.某房地产企业将新开发的商品房对外出售取得收入

C.某服务业企业出租房屋取得收入计入其他业务收入中

D.某工业企业将空置的厂房对外出租取得收入

E.某工业企业转让不动产类固定资产

答案

参考答案:B, C, D

解析:选项A属于处置无形资产应纳流转税及附加,属于企业的非正常损益,应当根据转让所得的净收入计入营业外收入或者营业外支出;选项B属于企业的主营业务收入,对应的流转税金及附加应当计入“营业税金及附加”科目;根据新会计准则的规定,企业计入其他业务收入中收入对应的流转税金及附加在“营业税金及附加”科目中核算,所以选项C、D是正确的;选项E应当通过“固定资产清理”科目核算,不计入“营业税金及附加”科目。

阅读理解

阅读理解。

    People all over the world cat rice.Millions of people in Asia  Africa and South America eat it every day of their lives. Some people eat almost nothing but rice.

     Rice is a kind of grass. There are more than 7, 000 kinds of rice. Farmers grow rice in many countries, even in the South part of the United States think that is started to grow in two places. They think that one

kind of rice grew in Southern Asia thousands of years ago. Someone in China wrote about it almost 5, 000 years ago. Another kind probably grew in West Africa. Other scientists think that rice came from India,

arid Indian travelers took it to other parts of the world.

     These are two main ways to grow rice. Most rice grow in wet soil. People in many countries do all of

the work of growing rice by hand. This is the same way farmers worked hundreds of years ago. In some

countries,  people now use machines on their rice farms.

    People use every part of the rice plant. They make animal feed and rice oil from it. They also make

baskets,  brooms and roofs for their houses. They burn dry rice plants in fires for cooking.

根据短文内容,回答下列问题。

1. How many kinds of rice came from?

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2. Where do scientists think rice came from?

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3. How did farmers grow rice hundreds of years ago?

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4. Which part of the rice plant can be used!

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5. What do you think is the best way to grow rice?

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判断题