问题 问答题

甲企业委托乙企业加工用于连续生产的应税消费品。甲、乙两企业均为增值税一般纳税人,适用的增值税税率为17%,适用的消费税税率为5%。甲企业对材料采用计划成本法核算。有关资料如下:
(1)甲企业发出材料一批,计划成本为35000元,材料成本差异率为2%。
(2)按合同规定,甲企业用银行存款支付乙企业加工费用2300元(不含增值税),以及应支付的增值税和消费税。
(3)甲企业用银行存款支付往返运杂费300元(假定不考虑运费增值税抵扣问题)。
(4)甲企业委托乙企业加工完成后的材料计划成本为40000元,该批材料已验收入库。
要求:

编制甲企业发出委托加工材料、支付有关税费和入库的有关会计分录。(“应交税费”科目要求写出明细科目及专栏名称,金额单位用元表示)

答案

参考答案:有关会计分录如下:
借:委托加工物资 35000
贷:原材料 35000
借:委托加工物资 700
贷:材料成本差异 700
借:委托加工物资 2300
应交税费——应交增值税(进项税额) 391
——应交消费税 2000
贷:银行存款 4691
借:委托加工物资 300
贷:银行存款 300
借:原材料 40000
贷:委托加工物资 38300(35000+700+2300+300)
材料成本差异 1700

选择题
阅读理解

Below is an introduction to Top 5 Teen Magazines from the US and the UK.

J-14

Marked to preteen and teenage girls ages 11-19, J-14 --a shortened name of “Just For Teens” --is packed with features like teen gossip, quizzes, fashion advice, posters, and celebrity(名人) interviews in every issue.

Some of the magazine’s most popular features include: “Hot Topic”, “Life’s Big Questions” and “Real Life”. Throughout the year, J-14 publishes several editions, such as “Summer Entertainment Guide”, “Back-to-School Special” and the annual “Best of Year Special and J-13 Teen Icon Awards” issue.

Teens who have a passion for pop culture would love a subscription to J-14 magazine!

Twist

Twist covers the latest fashion and stytles with lots of photos and easy-to-follow how-tos, giving teens both instruction and inspiration to experiment with what works for them. Body image(形象) and relationships are popular topics of interest to teens, and the magazine offers tips on building strong self-esteem.

Additional content in every monthly issue inculdes reader polls, teen celebrity gossip, news and interviews. During the yaer, Twist publishes several special editions about seasonal fashion and major teen events, like prom and back-to-school. The magazine publishes a “Best of Year” issue every December.

Teens who love fashion and celebrity news would love a subscription to Twist magazine!

Discovery Girls

First published in 2000, the magazine often addresses the topics of school, sports, and friendship.

Content in the magazine is created by girls, which gives it the authentic opinions of its target audience. Each bimonthly issus features quizzes, fashion advice, and games in addition to some regular sections that appear in each magazine. Mant of the following sections that appear in every issue also feature content submitted by readers: “The Worst Day”, “Embarrassing Moments”, “The Great Debate” and “Mailbag”.

Young girls and teens would find a friendly, identifiable voice in each issue of Discovery Girls, and parents would approve of giving a gift subscription to this award-winning magazine!

Boy’s Life

First published in 1911, Boy’s Life is written for young males ages 6 to 18 and is distributed in two editions. One edition is printed for the youngest members 6-to-10-year-old Tiger Cubs and first-year Webelos Scouts. The other is for ages 11-18 and is aimed at second-year Webelos Scouts through 18-year-old Boy Scouts.

A central focus of Boy’s Life is encouraging physical activity among boys, like camping, hiking, swimming, and kayaking. Each month, the magazine features articles on history, the outdoors, science, and much more. Fitness, technology, and video game and biik reviews are other common topics Boy’s Life often addresses.

A subscription to Boy’s Life magazine would make a great gift for active young boys!

Seventeen

Seventeen magazine celebrates teens where they are in life while also providing age-appropriate advice to the complex issues young women face every day.

The magazine organizes its content into five sections, such as “Your Body”, a range of fitness motivation and encouragement about positive body image, “Love & Guys”, advice columns and tips on understanding relationships with the opposite sex, and “Your Awesome Life”, personal development tips about hot topics like building confidence and selecting a college, plus inspirational stories about teens.

Special editions include the “Back-to-school Issue” in August and “The Freebie Issue” in May.

Teens who want to look good, feel great, and be their best would enjoy a subscription to Seventeen magazine!

小题1:According to the passage, what content do J-14, Twist and Discovery Girls share?

A.Teen gossip.

B.Advice on fashion.

C.Sports and friendship.

D.Self-respect building.小题2:What content does Boys 'Life mainly center on?

A.Sports.

B.Games.

C.Beauty.

D.Education.小题3:We can learn from the passage that       .

A.J-14 is distributed in two editions for teens of different ages

B.the content of Discovery Girls is closely related to teen girls

C.Seventeen covers aspects like looking good, keeping fit and writing stories

D.all the five magazines mentioned publish special editions except Boys 'Life小题4:The main purpose of the introduction to the five magazines is       .

A.to distinguish their features

B.to explain the secret to their popularity

C.to encourage the subscription to the magazines

D.to arouse people's interest in reading teen magazines