问题 问答题 简答题

甲企业为增值税一般纳税人,适用的增值税税率为17%。

(1)2000年11月1日,接受乙企业捐赠的需要安装的专用设备一台,但乙企业未提供该项专用设备的有关凭证,市场上该类专用设备的价格为100万元。甲企业收到该专用设备后立即投入安装。

(2)在安装上述专用设备过程中,领用生产用库存原材料10万元,增值税进项税额为1.7万元;领用本企业生产的商品一批,成本为40万元,税务部门确定的计税价格为50万元;应付未付工程人员的工资为15万元,用银行存款支付其他费用为4.8万元。

(3)2000年12月15日,该项工程完工并达到预定可使用状态,并投入第一基本生产车间使用。

(4)该专用设备估计使用年限为5年,预计净残值率为5%,采用年数总和法计提折旧。

(5)2003年12月25日,甲企业将该专用设备对外出售,获得价款90万元存入银行。假定甲企业在接受捐赠以及出售该项专用设备时均不考虑所得税等相关税费。

要求:

(1)编制甲企业接受捐赠专用设备的会计分录。

(2)编制甲企业安装专用设备的会计分录。

(3)编制甲企业专用设备安装完工并投入使用的会计分录。

(4)计算甲企业的该项专用设备2001年和2002年应计提的折旧额。

(5)编制甲企业出售该项专用设备的会计分录。(答案中的金额单位均用万元表示;“资本公积”科目要求写出二级明细科目,“应交税金”科目要求写出明细科目及专栏名称)

答案

参考答案:

(1)借:在建工程100贷:资本公积--接受捐赠非现金资产准备100(2)借:在建工程11.7贷:原材料10应交税金--应交增值税1.7借:在建工程48.5贷:库存商品40应交税金--应交增值税8.5借:在建工程19.8贷:应付工资15银行存款4.8(3)借:固定资产180贷:在建工程180(4)2001年应计提的折旧额=180×(1-5%)×5/15=57(万元)2002年应计提的折旧额=180×(1-5%)×4.15=45.6(万元)(5)借:固定资产清理43.2累计折旧136.8贷:固定资产180借:银行存款90贷:固定资产清理90借:固定资产清理46.8贷:营业外收入46.8借:资本公积--接受捐赠非现金资产准备100贷:资本公积--其他资本公积100

阅读理解

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第三部分:阅读理解(共20小题;每小题2分,满分40分)

阅读下面文章,从每题所给的A、B、C、D四个选项中选出最佳选项,并在答题卡上将该项涂黑。

It was the afternoon of December 24, the day before Christmas, and as the newest doctor in our office, I had to work. The only thing that brightened my day was the beautifully decorated Christmas tree in our waiting room and a gift sent to me by a fellow I was dating(约会)—a dozen long-stemmed red roses. 

As I was cleaning my office, I was told a lady urgently needed to speak with me. As I stepped out, I noticed a young, tired-looking woman with a baby in her arms. Nervously, she explained that her husband—a prisoner in a nearby prison—was my next patient. She told me she wasn’t allowed to visit her husband in prison and that he had never seen his son. Her request was for me to let the boy’s father sit in the waiting room with her as long as possible before I called him for his appointment(约见). Since my schedule wasn’t full, I agreed. After all, it was Christmas Eve. 

A short time later, her husband arrived—with chains on his feet and hands, and two armed guards as bodyguards. The woman’s tired face lit up like our little Christmas tree when her husband took a seat beside her. I kept glancing out to watch them laugh, cry and share their child. After almost an hour, I called the prisoner back to my office. The patient seemed like a gentle and modest man. I wondered what he possibly could have done to be held under such conditions. I tried to make him as comfortable as possible.

At the end of the appointment, I wished him a Merry Christmas—a difficult thing to say to a man headed back to prison. He smiled and thanked me. He also said he felt saddened by the fact that he hadn’t been able to get his wife anything for Christmas. On hearing this, I was inspired with a wonderful idea.

I’ll never forget the look on both their faces as the prisoner gave his wife the beautiful, long-stemmed roses. I’m not sure who experienced the most joy—the husband in giving, the wife in receiving, or myself in having the opportunity to share in this special moment.

51.What can be inferred from the first paragraph?

A. The writer was a newcomer to her office. 

B. A fellow sent her a dozen red roses as Christmas present.

C. She was in low spirits because she had to work before Christmas.

D. She was at work with a light heart.

52. The young woman came to the writer’s office for the purpose of         .

A. having her baby examined      

B. giving her husband a chance to make his escape

C. having her husband examined  

D. getting a chance for her family to get together

53.The underlined part in Paragraph 3 most probably means “         ”. 

A. to be sent to hospital      B. to be separated from his family

C. to be comfortable             D. to become a prisoner

54. What does the writer learn from the story?

A. The wife experienced the most joy in receiving. 

B. An act of kindness can mean a lot.

C. The prisoner was treated with mercy.      

D. Whoever breaks the law should be punished.

单项选择题