问题 问答题 简答题

甲公司为增值税一般纳税人,增值税税率为17%。商品销售价格不含增值税,在确认销售收入时逐笔结转销售成本。假定不考虑其他相关税费。2008年6月份甲公司发生如下业务:(1)6月2日,向乙公司销售A商品1600件,标价总额为800万元(不含增值税),商品实际成本为480万元。为了促销,甲公司给予乙公司15%的商业折扣并开具了增值税专用发票。甲公司已发出商品,并向银行办理了托收手续。(2)6月10日,因部分A商品的规格与合同不符,乙公司退回A商品800件。当日,甲公司按规定向乙公司开具增值税专用发票(红字),销售退回允许扣减当期增值税销项税额,退回商品已验收入库。(3)6月15日,甲公司将部分退回的A商品作为福利发放给本公司职工,其中生产工人500件,行政管理人员40件,专设销售机构人员60件,该商品每件市场价格为0.4万元(与计税价格一致),实际成本0.3万元。(4)6月25日,甲公司收到丙公司来函。来函提出,2008年5月10日从甲公司所购B商品不符合合同规定的质量标准,要求甲公司在价格上给予10%的销售折让。该商品售价为600万元,增值税额为102万元,货款已结清。经甲公司认定,同意给予折让并以银行存款退还折让款,同时开具了增值税专用发票(红字)。除上述资料外,不考虑其他因素。要求:(1)逐笔编制甲公司上述业务的会计分录。(2)计算甲公司6月份主营业务收入总额。(“应交税费”科目要求写出明细科目及专栏名称;答案中的金额单位用万元表示)

答案

参考答案:

1.(1)借:应收账款795.6贷:主营业务收入680应交税费——应交增值税(销项税额)115.6借:主营业务成本480贷:库存商品480(2)借:主营业务收入340应交税费——应交增值税(销项税额)57.8贷:应收账款397.8借:库存商品240贷:主营业务成本240(3)借:生产成本234(500×0.4×1.17)管理费用18.72(40×0.4×1.17)销售费用28.08(60×0.4×1.17)贷;应付职工薪酬280.8借:应付职工薪酬280.8贷:主营业务收入240〔(500+40+60)×0.4〕应交税费——应交增值税(销项税额)40.8借:主营业务成本180〔(500+40+60)×0.3〕贷:库存商品180(4)借:主营业务收入60应交税费——应交增值税(销项税额)10.2贷:银行存款70.2注意:这里是不用对营业成本做调整的,因为这里企业只是针对产品的销售价格给出了10%的销售折让,这部分商品的成本是没有变动的,所以不用对营业成本做调整。2.主营业务收入的总额=680-340+240-60=520(万元)

阅读理解

阅读理解。

     Who's building the new China? It's not the factory owners or the business men and women of China.

It's someone else. We see them every day, They work day and night in the terrible working conditions and

weather. They build the roads, the theaters, the cinemas and the supermarkets. They even clean up our

rubbish. They are China's migrant workers (民工).

     More than 140 million workers have left their homes in the countryside to look for jobs in big cities all

over China. They hope to be rich, but they realize they have many difficulties in making enough money. And

one of the difficulties that these workers have is the pride and discrimination (歧视) from the people in cities.

When night falls, everywhere I look I see the sad faces of the migrant workers. Many are living far away

from those whom they love. Yes, they dress differently, they speak differently, and they have different habits,

but they work hard.The people in cities regard them as outsiders, and most governments refuse to give them

medical care and public schooling for their children. If China hopes to move into the future, many things need

to change. The first is discrimination! We need to stop our discrimination against the migrant workers of

China! They may not make as much money as some people in cities, but they are good honest people just

trying to survive this game of life. These workers are very important and necessary to China's economic

(经济) development and have become an important force for the change of Chinese society. They are building

the new China, so we should help them.

1. The journalist think ________ is building the new China.

A. the factory owners of China

B. the business men and women of China

C. the migrant workers of China

D. the people in Chinese cities

2. Which is the best title for the fourth and fifth paragraphs?

A. Moving forward

B. The discrimination from the people in cities.

C. How to make more money.

D. A lonely life.

3. The word "survive" here in Chinese means "________".

A. 活过来

B. 挺过来

C. 活得累

D. 活得长

4. Which one is NOT TRUE about China's migrant workers according to the report?

A. They should be helped by us.

B. More than 1.4 billion migrant workers have been in big cities to make money.

C. They are not welcomed by the people in cities because they regard them as outsiders.

D. They have become quite important to the change of Chinese society.

5. What does the report mainly tell us?

A. Though China's migrant workers work hard, their condition is terrible.

B. The condition of China's migrant workers needs to be changed for China's development.

C. The people in cities aren't polite to the migrant workers.

D. China's development only depends on the migrant workers.

多项选择题