问题 单项选择题


(以下每道综合应用题包括5道小题,每道小题有一项或一项以上的正确答案)

乙股份有限公司(简称乙公司)为增值税一般纳税人(该企业购进固定资产相关的增值税额不能抵扣),公司的注册资本总额为100万元,适用的增值税税率为17%。2010年1月至4月发生的有关经济业务如下:
(1)收到A企业投入的新设备一台,设备价值15万元,按协议确定的A企业所占投资比例为10%。
(2)工程领用生产用A原材料一批,实际成本为100万元;购入该批A原材料支付的增值税额为17万元;未对该批A原材料计提存货跌价准备。
(3)应付工程人员职工薪酬11.4万元。
(4)决定处理一批多余的材料,收到2000元,支付相关费用250元。
(5)本年累计实现净利润80000元,按10%比例提取法定盈余公积金。计算出本期应付投资者利润为20000元。

上述业务(2)登记入账时的借方账户和金额是( )。

A.原材料100万元

B.原材料117万元

C.在建工程100万元

D.在建工程117万元

答案

参考答案:D

解析: 会计分录为: 借:在建工程 1170000 贷:原材料——A原材料 1000000 应交税费——应交增值税(进项税额转出) 170000

阅读理解

SPACE is a lonely place. Hundreds of thousands of kilometers from home, astronauts have a hard life. It stands to reason that, once in a while, they need to have a good cry. But this is a lot harder than it sounds.

We still know very little about space, and about living in zero gravity. In fact, we are discovering new things every time astronauts take to the skies (and beyond). As The Atlantic reported in January, crying is not all that simple in space. This is because when a person normally cries,  gravity makes their tears move downwards. But in a spacecraft, this is not the case. Here, there is no gravity, which is why we so often see pictures of astronauts floating around. This means that, strangely, when you cry your tears have nowhere to go. As a result, they just stick to your eyes.

In May 2011, astronaut Andrew Feustel experienced this. “Tears,” as he said, “don’t fall off your eye… they just kind of stay there. ” This can be quite painful. In space, your eyes get very dry, and the added moisture is irritating (气人的). Sometimes, things get even weirder(更怪异的). The astronaut Ron Parise told The Atlantic that when tears get big enough, they “break free of the eye and float around”.

No one can be quite sure why we cry. Why should water in our eyes have anything to do with feeling sad? If you stop to think about it, crying is a very strange thing indeed. And now, thanks to the wonders of space, it just got even stranger.

小题1:The first paragraph mainly wants to tell us that       .

A.living in space is lonely

B.it’s easy to feel sad in space

C.it’s hard to cry in space

D.nobody wants to live in space小题2:If astronauts cry in spacecraft, their tears will       .

A.move downwards

B.move upwards

C.go out of the window

D.stick to their eyes小题3:Astronauts feel       if tears are always in their eyes.

A.sad

B.comfortable

C.happy

D.uncomfortable小题4:What can we learn from the passage?

A.In space our eyes are very wet.

B.Tears will float around if they are big enough in space.

C.People know everything about living in zero gravity.

D.Gravity makes people’s tears move upwards in space.

填空题