问题 不定项选择 共用题干题

甲有限责任公司为增值税一般纳税人,增值税税率为17%。生产中所需W材料按实际成本法核算,采用月末一次加权平均法计算和结转发出材料成本。2013年6月1日,W材料结存800千克,账面余额220万元,未计提存货跌价准备。甲公司2013年6月份发生的有关W材料业务如下:(1)6月3日,持银行汇票120万元购入W材料400千克,增值税专用发票上注明的货款为100万元,增值税进项税额17万元,对方代垫包装费1万元,材料已验收入库,剩余票款退回并存入银行。(2)6月6日,签发一张银行承兑汇票购入W材料600千克,增值税专用发票上注明的货款为150万元,增值税进项税额25.5万元,对方代垫保险费1万元。材料已验收入库。(3)6月10日,收到乙公司作为资本投入的W材料2000千克,并验收入库。投资合同约定该批原材料价值(不含可抵扣的增值税进项税额)为478万元,增值税进项税额为81.26万元,乙公司开具增值税专用发票。假定合同约定的价值与公允价值相等,未发生资本溢价。(4)6月20日,销售W材料一批,开出增值税专用发票上注明的售价为100万元,增值税销项税额为17万元,款项已由银行收妥。(5)6月30日,因自然灾害毁损W材料50千克,该材料购进时的增值税进项税额为8.5万元,经保险公司核定应赔偿10万元,款项尚未收到,其余损失已经有关部门批准处理。(6)6月份发出材料情况如下:①生产车间领用W材料2000千克,用于生产A产品20件、B产品10件,A产品每件消耗定额为24千克,B产品每件消耗定额为52千克,材料成本在A、B产品之间按照定额消耗量比例进行分配;车间管理部门领用700千克;企业行政管理部门领用450千克。②6月20日对外销售发出W材料300千克(7)6月30日,W材料的预计可变现净值为50万元。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。(金额单位用万元表示)

下列各项中,关于材料采购业务的会计处理正确的是()。

A.一般纳税人购入材料支付的增值税应计入采购成本

B.小规模纳税人购入材料支付的增值税应计入采购成本

C.资料(1)的分录是:借:原材料200应交税费-应交增值税(进项税额)34贷:应付账款234

D.资料(1)的会计分录:借:原材料234贷:应付账款234

答案

参考答案:B, C

阅读理解

My father was Chief engineer of a merchant ship, which was sunk in World War II. The book

Night of the U-boats told the story.

Memories

In September, 1940, my mother, sister and I went to Swansea, where my father’s ship was getting ready to sail. We brought him a family photograph to be kept with him at all times and keep him sail.

Then I remember my mother lying face down, sobbing. She had heard from a friend that the ship had been sunk by a torpedo(鱼雷).

I can remember the arrival of the telegram(电报),which in those days always brought bad news. My grand- mother opened it. It read, “Safe, Love Ted.”

My most vivid memory is being woken and brought down to sit on my father’s knee, his arm in a bandage.

He was judged unfit to return to sea and took a shore job in Glasgow for the rest of the war. For as long as I can remember, he had a weak heart. Mother said it was caused by the torpedoes. He said it was because of the cigarettes. Whichever, he died suddenly in his early 50s.

Ten years later I read Night of the U-boats and was able to complete the story.

Torpedo

One torpedo struck the ship. Father was in the engine room, where the third engineer was killed. He shut down the engines to slow the ship making it easier for it to be abandoned.

By the time he got on deck (甲板) he was alone. Every lifeboat was gone except one which had stuck firm. When he tried to cut it free it swung against the ship, injuring his hand and arm. He had no choice but to jump—still with the photograph in his pocket.

Three days later, he and other survivors were safe in Glasgow. All 23 with him signed the back of the photograph.

In my room is the book and the photograph. Often, glass in hand, I have wondered how I would have dealt with an explosion, a sinking ship, a jump into a vast ocean and a wait for rescue? Lest(以免)we forget, I have some more whisky and toast the heroes of the war.

小题1:We can infer(推断) that the mother and children went to Swansea ________.

A.to meet a friend

B.to see the father off

C.to take a family photo

D.to enjoy the sailing of the ship小题2:What did the author learn about the father from the telegram?

A.he was still alive.

B.His knee was broken.

C.His ship had been sunk.

D.He had arrived in Glasgow.小题3:What can we know about the author’s father after his ship was attacked?

A.He lost his arm

B.He repaired the engines.

C.He managed to take a lifeboat.

D.He was the last to leave the ship.小题4:What is the passage mainly about?

A.A group of forgotten heroes

B.A book describing a terrifying battle.

C.A ship engineer’s wartime experience.

D.A merchant’s memories of a sea rescue.

问答题 简答题