某企业用银行存款购入一台需要安装的设备，增值税专用发票上注明的没备买价为20000元，增值税额为2400元，支付运杂费1000元，支付安装费3000元。设备安装完毕投入使用。编制支付价款与增值税和运杂费、安装费、设备交付使用的会计分录。
参考答案：
解析：购入时： 借：在建工程 24400 贷：银行存款 24400 (2) 支付安装费： 借：在建工程 3000 贷：银行存款 3000 (3) 设备安装完毕达到预定可使用状态： 借：固定资产 27400 贷：在建工程 27400
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| Mr. and Mrs. Brown lived in a small house near London with their child. Sometimes Mr. Brown came back 1 home from work very late. At that time both his wife and his son 2 to bed. He would open the front door of his house with his key and came in very 3 . One night he came back late again. He lost his key 4 the door. He knocked (敲) at the door. But 5 happened. He knocked at the bedroom window. He spoke to his wife, and 6 to her but she did not 7 . At last he stopped and thought for a while (一会儿), then he began to speak 8 a child. Mother, I want to go to the toilet (厕所). He spoke very 9 , but at once Mrs. Brown got up and 10 the door for him. |
| ( )1. A. to ( )2. A. was going ( )3. A. quietly (安静地) ( )4. A. of ( )5. A. nothing ( )6. A. shouted ( )7. A. listen to ( )8. A. like ( )9. A. happily ( )10. A. locked (锁) | B. from B. go B. slowly B. to B. something B. told B. listen B. liked B. angrily B. closed | C. at C. went C. quickly C. about C. a sound C. talked C. hear C. liking C. quietly C. opened | D. / D. would go D. happily D. with D. none D. said D. hear to D. likes D. loudly D. knocked at |