问题 多项选择题

某企业2011年年末进行财产清查,查明存在的情况有:
(1)甲种原材料账面结存1500千克,每千克成本为6元,实际结存1570千克,经查属于收发计量不准确造成,经批准予以处理。
(2)乙种原材料账面结存2100千克,每千克成本为10元,实际结存2000千克,经查属于保管员赵某的责任事故,经批准应由赵某赔偿。增值税额按照材料成本的17%计算。
(3)发现盘亏生产设备一台,其原始价值为10000元,已提折旧6500元,经批准作损失处理。
(4)发现盘盈管理用设备一台,其重置成本为15000元,估计其价值已损耗6000元。

本题所述盘盈盘亏事项对该企业2011年损益的影响是( )。

A.增加营业利润420元

B.减少利润总额1910元

C.增加利润总额5920元

D.减少利润总额3080元

答案

参考答案:A,D

解析: 盘盈盘亏事项对损益的影响
[解释] 利润总额减少额为3500-420=3080(元)。

单项选择题

A

WELCOME

Welcome to Windsor Castle, the oldest and largest occupied castle in the world. Windsor is one of the official residences (住所)of the Queen, who sometimes stays here.

Audio tours

Free audio tours are available on leaving the Admission Centre at the start of your visit. There is a descriptive audio tour for blind and poor-sighted visitors.

Guided tours

Visitors can explore the history of the Castle through a tour of the Precincts with an expert guide. Tours depart at regular intervals throughout the day from the Courtyard and finish at the en- trance to the State Apartments.

Visitors with children

For those visiting with children, a special family tour and various activities are offered during school holidays and at weekends. Please note permitted in the State Apartments. However, baby carriers are available to borrow.

St George’ s Chapel

Visitors arriving at the Castle after 15:00 from march to October are advised to visit St George’ s Chapel first, before it closes.

Shopping

Shops offer a wide range of souvenirs designed for the Royal Collection, including books, post- cards, china, jewellery, and children’ s toys. Please ask at the Middle Ward shop about our home de- livery service.

Refreshments

Bottled water can be purchased from the Courtyard and Middle Ward shops. From April to September ice cream is also available. Visitors wishing to leave the Castle for refreshments in the town may obtain re-entry permits from the castle shops. Eating and drinking are not permitted in the State Apartments or St George’ s Chapel.

Photography and mobile phones

Non-commercial photography and filming are welcomed in the Castle. Photography, video re- cording and filming are not permitted inside the State Apartments or St George’ s Chapel. Mobile phone must be switched off inside the State Apartments and St George’s Chapel in consideration of other visitors.

Security

As Winter Castle is a working royal palace, visitors and their belongings should get through air-port-style security checks. For safety and security reasons a one-way system operaters alone the visitor route.

Who can get re-entry permits().

A. Visitors wishing to eat outside the Castle.

B. Visitors buying gifts in the castle shops.

C. Visitors buying water from the Courtyard.

D. Visitors eating outside St George’s Chapel.

判断题