问题 不定项选择 共用题干题

某棉纺企业为增值税一般纳税人,适用的增值税税率为17%,2012年3月1日,"应付职工薪酬"科目贷方余额为516000元(全部为工资),该企业2012年3月份发生的有关职工薪酬业务如下:(1)1日,企业租入房屋4套供管理人员免费使用,月租金共计12000元,每月末支付租金,企业于当月31日以银行存款支付本月租金12000元。(2)5日,从月初应付职工薪酬中扣除企业代扣由职工承担的个人所得税8900元(尚未缴纳),为职工代垫的家庭医药费5000元,通过银行转账实际发放工资502100元。(3)24日,企业以其生产的毛巾被作为福利发放给直接从事生产活动的职工,该批毛巾被市场售价总额为45000元(不含增值税),成本总额为30000元。(4)31日,本月各部门工资计算结果如下表:假定该企业社会保险费的计提比例为工资总额的20%。住房公积金的计提比例为工资总额的15%。要求:根据上述资料,不考虑其他因素,分析回答下列小题:(答案中的金额单位用元表示)

根据资料(3),下列各项中,该企业会计处理结果正确的是()。

A.库存商品减少45000元

B.生产成本增加52650元

C.制造费用增加37650元

D.主营业务成本增加30000元

答案

参考答案:B, D

单项选择题
单项选择题

Vienna was one of the music centers of Europe during the classical period, and Haydn, Mozart, and Beethoven were all active there. As the (1) of the Holy Roman Empire (which included parts of present-day Austria, Germany, Italy, Hungary, Czech and Slovakia), it was a (2) cultural and commercial center (3) a cosmopolitan character. Its population of almost 250,000 (in 1800) made Vienna the fourth largest city in Europe. All three (4) masters were born elsewhere, but they were (5) to Vienna to study and to seek (6) . In Vienna, Haydn and Mozart became close friends and influenced each other’s musical (7) . Beethoven traveled to Vienna at sixteen to play for Mozart; at twenty-two, he returned to study with Haydn.

Aristocrats from all over the Empire spent the winter in Vienna, sometimes bringing their private (8) . Music was an important part of court life, and a good orchestra was a (9) of prestige. Many of the nobility were excellent musicians.

Much music was heard in (10) concerts where aristocrats and wealthy commoners played (11) professional musicians. Mozart and Beethoven often earned money by performing in these intimate concerts. The nobility (12) hired servants who could (13) as musicians. An advertisement in the Vienna Gazette of 1789 (14) : " Wanted, for a house of the gentry, a manservant who knows how to play the violin well. "

In Vienna there was also (15) music, light and popular in (16) . Small street bands of wind and string players played at garden parties or under the windows of people (17) to throw (18) money. Haydn and Mozart wrote many outdoor entertainment (19) , (20) they called divertimentos or serenades. Vienna’s great love of music and its enthusiastic demand for new works made it the chosen city of Haydn, Mozart and Beethoven.

13()

A.double

B.both

C.either

D.neither