问题 问答题

某进出口公司为一般纳税企业,以人民币为记账本位币,其外币交易采用交易日即期汇率折算,该公司本期有以下自营进口业务:
(1)根据合同从日本国进口仪表一批,进货价格条件为FOB东京,货款共计180000美元。今接到银行转来的全套进口单证经审核无误后货款以外汇银行存款对外付款。上列业务当日即期汇率为1美元=6.83元人民币。
(2)收到中国人民保险公司有关单据,上列进口仪表保险费为2120美元,今以外汇银行存款支付保险费。当日即期汇率为1美元=6.85元人民币
(3)今收到外运公司的有关单据,应付上列进口仪表的国外运费为4700美元,当日即期汇率为1美元=6.86元人民币。
(4)上列进口仪表到达口岸后,以银行存款支付进口关税127616元人民币,增值税238642.60元人民币。
(5)今将上列进口仪表验收入库,仓库保管员转来进库单。
(6)现将上列仪表全部销售给国内用户H公司,今开出增值税发票售价1650000元人民币,增值税率17%。上列销售款项已收到。同时根据仓库保管员开来的货物出仓凭证,结转上列销售进口仪表的销售成本。
要求:根据该公司上列各项业务,编制必要会计分录。

答案

参考答案:(1)借:在途物资——进口物资采购 1229400
贷:银行存款——美元户(USD180000×6.83) 1229400
(2)借:在途物资——进口物资采购(USD2120×6.85) 14522
贷:银行存款——美元户(USD2120×6.85) 14522
(3)借:在途物资——进口物资采购(USD4700×6.86) 32242
贷:应付账款——应付外汇账款(USD4700×6.86) 32242
(4)借:在途物资——进口物资采购 127616
贷:应交税费——关税 127616
借:应交税费——关税 127616
贷:银行存款 127616
借:应交税费——应交增值税(进项税) 238642.60
贷:银行存款 238642.60
(5)借:库存商品——库存进口商品 1403780
贷:在途物资——进口物资采购 1403780
(6)借:应收账款 1930500
贷:主营业务收入——自营进口销售收入 1650000
应交税费——应交增值税(销项税) 280500
借:主营业务成本——自营进口成本 1403780
贷:库存商品——库存进口商品 1403780

填空题
单项选择题

"It’s no use, Mum," said Johnny. "I’m just no good at dancing."

"You’ve got to keep trying. Tonight will be (1) , dear. Try a turn with that pretty Lisette. "

Johnny (2) . Every Saturday night used to be the best of the week. He and his parents went to the (3) at the Club, where his hero, Alcide, played the accordion with the band. But lately everything had changed. Now that Johnny was older, he was (4) to dance with a girl!

(5) Johnny and his parents arrived at the Club, music had already started. Johnny got up his (6) to approach Lisette. "May I have this dance" Johnny asked. "That’s all right."said Lisette. Johnny struggled to keep up with Lisette’s (7) steps, but he was always one beat behind her. Then Johnny heard his friend Pierre say, "Look! Johnny has two left feet!" (8) burst from the crowd. Johnny (9) and ran outside, determined never to go to another dance.

The next Saturday, Alcide (10) to Johnny’s house for some potatoes. He happened to hear Johnny playing the accordion. Alcide’s eyes (11) . "Bring that accordion and play some songs tonight," Alcide said. Then he drove off, leaving Johnny staring open mouthed (12) him.

At the Club, Johnny scanned the crowd for Lisette and (13) her. The band played for a long time before Alcide said, "Dear friends, I got a (14) for you tonight. Young Johnny is going to join us!" (15) , Johnny stepped up on the platform, his eyes on the floor. He began to play, and the band (16) behind him. When the song ended, he heard cheers. Johnny kept playing until the dance was (17) . "You did a fine job tonight. Play with us again next Saturday night, " Alcide said. "Yes, sir! " said Johnny. (18) he went outside, Johnny saw Lisette and her friends near the door. Lisette stepped (19) , smiling. "You played really good tonight!" she said."Thank you," Johnny blushed. As he walked on, Pierre (20) moved out of the way for him to pass.Johnny patted his accordion. Come to think of it, in his whole life, he had never once seen Alcide out on the dance floor.

5().

A.If

B.Since

C.Though

D.When