问题 单项选择题

某企业采用自营方式建造一栋办公楼,建造期间领用本单位生产的电机一台,生产成本为25000元(其中耗用材料20000元,人工费用等其他支出为5000元)。电机市场售价为27500元,企业生产的电机及其耗用的材料适用的增值税税率均为17%,企业应作的会计处理为()。

A.借:在建工程——自营工程25000;贷:库存商品25000

B.借:在建工程——自营工程29250;贷:库存商品25000;应交税费——应交增值税(进项税额转出)4250

C.借:在建工程——自营工程31750

贷:库存商品27500;应交税费——应交增值税(进项税额转出)4250

D.借:在建工程——自营工程29675;贷:库存商品25000;应交税费——应交增值税(销项税额)4675

答案

参考答案:D

解析:企业自产产品用于非增值税应税项目,应视同销售,计算增值税销项税额并计入在建工程成本,但不确认收入,而是按照成本结转库存商品。

阅读理解

A common misconception (误解) -about scholarships is that they are only available for the smartest students with the highest GPAs. However, this just isn't even close to true. There are scholarships out there for every type of student seeking a college education. Let's take a look at each type a bit more in depth.

Academic Scholarships

Academic scholarships are also often referred to as merit (优点) scholarships, though a merit scholarship can mean anything that has some level of contest to it. These are fox; the students with the 4.0 GPAs, the years as a part of several extracurricular (课外的) activities and the well- rounded applications. They typically have the highest payouts and are considered very well- known as they are often national awards.

Athletic Scholarships

For students with strong academics (学业的) and physical skills, athletic scholarships are the way to go. There is practically a scholarship for every single sport, from volleyball to football; gymnastics to cheerleading. So, if you are good at anything physical, you should definitely pursue an athletic scholarship.

Scholarships for Minorities

There are also many scholarships for minorities available. Some of these are general and for "all minorities as a collective whole, while others are intended for individual ethnic (种族的) groups. It is also a good idea to apply for a minority scholarship if you are part of fully of a certain ethnicity. You will get to represent your culture and possibly win money -- what more could you ask for?

Scholarships for Women

As with the scholarships for minorities above, there are also scholarships specifically for women. Since colleges were dominated (主宰) by men for many years, scholarships have been created for strong, career-minded women that need assistance paying for college expenses. If you are female, it is strongly recommended you pursue a scholarship for women. Moreover, scholarships for women are typically available in just about any field. Be specific!

小题1:In the author's opinion, ______.

A.most people are well - informed about scholarships

B.most people think scholarships should go to the smartest students

C.most people have some misunderstanding about scholarships

D.most people deserve scholarships though not having applied for them小题2:Tom does well in his lessons and is especially good at sports. The best scholarship he can apply for ______.

A.Academic Scholarships

B.Athletic Scholarships

C.Scholarships for Minorities

D.Scholarships for Women小题3:Alice is an Indian -American. She prefers to study her own culture and something about ethnology (民族学). Then she'd better apply for ______.

A.Academic Scholarships

B.Athletic Scholarships

C.Scholarships for Minorities

D.Scholarships for Women小题4: How many scholarships are intended for all ethnic students?

A.One.

B.Two.

C.Three.

D.Four.

单项选择题