问题 单项选择题

一般纳税企业缴纳上月增值税的会计分录应为______。

A.借:应交税费——应交增值税(已交税金)

贷:银行存款
B.借:应交税费——未交增值税(已交税金)

贷:银行存款
C.借:应交税费——未交增值税

贷:银行存款
D.借:应交税费——应交增值税

贷:银行存款

答案

参考答案:C

解析: 企业缴纳当月的增值税,应借记“应交税费——应交增值税(已交税金)”账户,贷记“银行存款”账户;如果当月缴纳上月或以前月份欠交的增值税,则应借记“应交税费——未交增值税”账户,贷记“银行存款”账户。

阅读理解

     Long ago, operation usually had to be done while the sick man could feel everything. The sick man had to be held down on a table by force while the doctors did their best to save him. He could feel all the pain

if his leg or arm was being cut off, and his fearful cries filled the room and the hearts of those who

watched.   

     Soon after 1770, Josept Priestley discovered a gas which is now called "laughing gas". Laughing gas

became known in America. Young men and women went to parties to try it. Most of them spent their time laughing, but one man at a party, Horace Wells, noticed that people didn't seem to feel pain when they

were using this gas. He decided to make an experiment on himself.He asked a friend to help him.   

     Wells took some of the gas, and his friend pulled out one of Wells' teeth. Wells felt no pain at all.  

     As he didn't know enough about laughing gas, he gave a man less gas than he should have. The man

cried out with pain  when his tooth was being pulled out.    

     Wells tried again, but this time he gave too much of the gas, and the man died. Wells never forgot this

terrible event.

1. Long ago,when the sick man was operated on, he ______.

A. could feel nothing            

B. could not want anything

C. could feel all the pain        

D. could do anything

2. Using the laughing gas, the people did not seem to ______.

A. be afraid of anything    

B. feel pain    

C. want to go to the parties    

D. be  ill

3. If a man took less laughing gas than he should have when an operation went on, he ______.

A. felt nothing                

B. felt very comfortable  

C. still felt pain              

D. would die

4. One who took too much of the laughing gas ______.                  

A. would laugh all the time        

B. would be very calm

C. would never feel pain          

D. would die.                 

填空题