问题 不定项选择 共用题干题

甲公司为增值税一般纳税人,适用的增值税税率为17%。2013年第四季度该公司发生的固定资产相关业务如下:(1)10月8日,甲公司购入一台需要安装的设备,取得的增值税专用发票上注明的销售价格为98万元,增值税税额为16.66万元,另支付安装费2万元,全部款项以银行存款支付,该设备预计可使用年限为6年,预计净残值为4万元,当月达到预定可使用状态。(2)11月,甲公司对其一条生产线进行更新改造,该生产线的原价为200万元,已计提折旧为120万元,改造过程中发生支出70万元,被替换部件的账面价值为10万元。(3)12月,甲公司某仓库因火灾发生毁损,该仓库原价为400万元,已计提折旧100万元,其残料估计价值为5万元,残料已办理入库,发生的清理费用2万元,以现金支付,经保险公司核定应赔偿损失150万元,尚未收到赔款。(4)12月末,甲公司对固定资产进行盘点,发现短缺一台笔记本电脑,原价为1万元,已计提折旧0.6万元,损失中应由相关责任人赔偿0.1万元。要求:根据上述资料,假定不考虑其他因素,分别回答下列小题。(答案中的金额单位用万元表示)

根据资料(3),下列各项中,甲公司向职工发放福利的会计处理正确的是()。

A.借:主营业务成本220贷:库存商品220

B.借:生产成本280.8制造费用70.2销售费用35.1贷:应付职工薪酬386.1

C.借:应付职工薪酬386.1贷:主营业务收入330应交税费--应交增值税(销项税额)56.1

D.借:发出商品220贷:库存商品220

答案

参考答案:A, B, C

阅读理解

Parents often believe that they have a good relationship with their teenagers. But last summer, Joanna and Henry noticed a change in their older son, suddenly he seemed to be talking far more to his friends than to his parents. “The door to his room is always shut,” Joanna noted.

Tina and Mark noticed similar changes in their 14-year-old daughter. “She used to cuddle up(蜷伏) with me on the soft and talk,” said Mark.“Now we joke that she does this only when she wants something. Sometimes she wants to be treated like a young lady. The problem is figuring out which time is which.”

Before age 11, children like to tell their parents what's on their minds.“In fact, parents are first on the list,” said Michael Riera, author of Uncommon Sense for Parents with Teenagers.“This completely changes during the teen years.” Riera explained.“They talk to their friends first, then maybe their teachers, and their parents last.”

Parents who know what's going on in their teenagers' lives are in the best position to help them. To break down the wall of silence, parents should create chances to understand what their children want to say, and try to find ways to talk and write to them. And they must give their children a mental break, for children also need freedom, though young.Another thing parents should remember is that to be friend, not a manager, with their children is a better way to know them.

小题1:“The door to his room is always shut” suggests that the son_______.

A.is always busy with his studies

B.doesn't want to be disturbed

C.keeps himself away from his parents

D.begins to dislike his parents小题2:What troubles Tina and Mark most is that _______.

A.their daughter isn't as lovely as before

B.they can't read their daughter's mind exactly

C.they don't know what to say to their daughter

D.their daughter talks with them only when she needs help小题3:Which of the following best explains “the wall of silence” in the last paragraph?

A.Teenagers talk a lot with their friends.

B.Teenagers do not want to understand their parents.

C.Teenagers do not talk much with their parents.

D.Teenagers talk little about their own lives.小题4:What can be learned from the passage?

A.Parents are unhappy with their growing children.

B.Parents have suitable ways to talk with their teenagers.

C.Parents should be patient with their silent teenagers.

D.Parents should try to understand their teenagers.

多选题