问题 解答题
(-5)×(-8
7
9
)-(-7)(+
79
7
)+12÷(-
9
79
)
答案

(-5)×(-8

7
9
)-(-7)×(+
79
7
)+12÷(-
9
79
)

=

79
9
+7×
79
7
-12×
79
9

=

79
9
×(5-12)+79

=79×(1-

7
9

=79×

2
9

=17

5
9

不定项选择 共用题干题

A企业为增值税一般纳税人,增值税税率为17%,企业所得税税率为25%,有关资料如下:该企业2013年12月发生如下经济业务:(1)购进原材料一批,价款200000元,增值税税率17%,款项以银行存款支付,材料已验收入库(原材料按实际成本核算);(2)销售给B公司产品一批,增值税专用发票上注明的售价为400000元,收到B公司交来面值为468000元的银行承兑汇票一张,销售成本为300000元;(3)出售旧设备一台,原值为65000元,已提折旧为60000元,支付清理费用为1000元,取得变价收入为2000元,收到款项2340元存入银行(含增值税);(4)B公司来函提出本月购买的产品中,有100000元的产品质量不完全合格,要求A企业在价格上给予40000元的折让,经查明,符合原退货合同约定条款,A企业同意B公司的要求,并办理退款手续和开具红字增值税专用发票;(5)为客户研制一项产品,工期为6个月,合同收入330000元,到2013年12月31日已发生成本220000元,已预收账款200000元,预计开发完成此项产品总成本为250000元。年末经专业测量师测量,产品的开发程度为85%;(6)用银行存款支付本月管理费用20000元;(7)转让一项交易性金融资产,成本为100000元,之前无公允价值变动,售价为99000元,收到款项存入银行;(8)购入C公司有表决权的股票1000000股,占C公司股份的25%,从而对C公司的财务和经营政策有重大影响。该股票每股买入价为8元,其中每股含已宣告但尚未发放的现金股利0.20元;另外,A企业在购买股票时还支付相关税费10000元,款项均由银行存款支付(假定C公司2013年12月31日可辨认净资产的公允价值为30000000元);(9)收到增值税税收返还20000元,存入银行;(10)假定A企业12月份的应纳税所得额为123000元,不存在纳税调整事项,当期递延所得税发生额为0。要求:根据上述资料,不考虑其他因素,分析回答下列第(1)-(6)小题。

根据资料(2)和(3),下列各项中,会计处理正确的是()。

A.运输途中合理损耗应通过"原材料"科目核算

B.运输途中合理损耗不应计入存货成本

C.资料(2)的会计分录是:借:材料采购32.5应交税费-应交增值税(进项税额)5.1贷:银行存款37.6

D.资料(3)的会计分录是:借:原材料30材料成本差异2.5贷:材料采购32.5

阅读理解

阅读理解。

     The man of many secrets-Harry Houdini-was one of the greatest American entertainers in the theater this

century. He was a man famous for his escapes-from prison cells, from wooden boxes floating in rivers, from

locked tanks full of water. He appeared in theaters all over Europe and America. Crowds came to see the great

Houdini and his "magic" tricks.

     Of course, his secret was not magic or supernatural powers. It was simply strength. He had the ability to

move his toes as well as he moved his fingers. He could move his body into almost any position he wanted.

     Houdini started working in the entertainment world when he was 17, in 1891. He and his brother Theo

performed card tricks in clubs in New York. They called themselves the Houdini Brothers. When Harry

married in 1894, he and his wife Bess worked together as magician and assistant. Bur for a long time they

were not very successful. Then Harry performed his first prison escape in Chicago in 1898. Harry persuaded

a detective to let him try to escape from the prison, and he invited the local newspapermen to watch.

     It was the publicity (宣传) that came from this that started Harry Houdini's success. Harry had fingers

trained to escape from handcuffs and toes trained to escape ankle chains. But his biggest secret was how he

unlocked the prison doors. Every time he went into the prison cell, Bess gave him a kiss for good luck-and a

small skeleton key, which is a key that fits many locks, pass quickly from her mouth to his.

     Harry used these prison escapes to build his fame. He arranged to escape from the local prison of every

town he visited. In the afternoon, the people of the town would read about it in their local newspapers, and

in the evening every seat in the local theater would be full. What was the result? Worldwide fame and a name

remembered today.

1. According to the passage, Houdini's success in prison escapes depends on ______.

A. his special tricks and supernatural powers

B. his unusual ability and skeleton key

C. his magic tricks and inhuman powers

D. his wisdom and magic tricks

2. In the fourth paragraph, the underlined word "this" refers to ______.

A. his first prison escape

B. the year 1898

C. the publicity

D. Harry Houdini's success

3. It can be inferred from the passage that Houdini became famous ______.

A. in 1894

B. before he married

C. at the age of 17

D. when he was 24

4. Which of the following is the best title for the passage?

A. A skeleton key

B. A man of many secrets

C. Worldwide fame

D. Great escapes