问题 问答题

某企业购入一台不需安装的设备一台,取得的增值税专用发票注明,支付设备价款10000元,支付的增值税1700元,支付运杂费300元,写出会计分录。

答案

参考答案:

解析:借:固定资产 10300 应交税费——一增值税(进项税额) 1700 贷:银行存款 12000增值税可以抵扣说明增值税额不计入固定资产成本。

完形填空
完型填空。
       Many people like traveling for their holiday. They go to  1  , seaside or forests. Some people like 
    2  , so they like to visit some old interesting places. In many countries, the travel agency can help
  you  3  your holiday. You can tell the travel agency what kind of   4   you like, how much   5   you want
  to spend, and the travel agency will give you a lot of information about where to go, how  6  there,
  where to stay, and what kind of activities you can do there.  7   the holidays is   8  "Package"
  holiday.  9   is, you just pay the money, and the travel agency will plan  10   for you, the ticket for the
  train or plane, the hotel, the activities, and so on.
( )  1. A. schools    
( )  2. A. history    
( )  3. A. to plan    
( )  4. A. weather    
( )  5. A. water      
( )  6. A. get        
( )  7. A. Both      
( )  8. A. call      
( )  9. A. That      
( ) 10. A. everything
B. shops    
B. music    
B. planned  
B. holiday  
B. day      
B. to get  
B. All      
B. calling  
B. What    
B. nothing  
C. hills    
C. country  
C. plans    
C. train    
C. time      
C. getting  
C. One of    
C. calls    
C. How      
C. anything  
D. the Great Wall  
D. city            
D. planning        
D. city            
D. money          
D. got            
D. Every one of    
D. called          
D. This            
D. something      
单项选择题