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甲上市公司(简称甲公司)为增值税一般纳税人,适用的增值税税率为17%;除特别说明外,不考虑除增值税以外的其他相关税费;所售资产未发生减值;销售商品为正常的生产经营活动,销售价格为不含增值税的公允价格;商品销售成本在确认销售收入时逐笔结转。 2007年12月甲公司发生下列经济业务: ①12月1日,甲公司与A公司签订委托代销商品协议。协议规定,甲公司以支付手续费方式委托A公司代销W商品100件,A公司对外销售价格为每件3万元,未出售的商品A公司可以退还甲公司;甲公司按A公司对外销售价格的1%向A公司支付手续费,在收取A公司代销商品款时扣除。该W商品单位成本为2万元。 12月31日,甲公司收到A公司开来的供销清单,已对外销售W商品60件;甲公司开具的增值税专用发票注明:销售价格180万元,增值税额30.6万元;同日,甲公司收到A公司交来的代销商品款208.8万元并存入银行,应支付A公司的手续费1.8万元已扣除。 ②12月5日,收到B公司退回的X商品一批以及税务机关开具的进货退回相关证明,销售价格为100万元,销售成本为70万元;该批商品已于11月份确认收入,但款项尚未收到,且未计提坏账准备。 ③12月10日,与C公司签订一项为期5个月的非工业性劳务合同,合同总收入为200万元,当天预收劳务款20万元。12月31日,经专业测量师对已提供的劳务进行测量,确定该项劳务的完工程度为30%。至12月31日,实际发生劳务成本40万元(假定均为职工薪酬),估计为完成合同还将发生劳务成本90万元(假定均为职工薪酬)。该项劳务应缴营业税(不考虑期他流转税费),税率为5%。假定该项劳务交易的结果能够可靠地计量。 ④12月15日,出售确认为交易性金融资产的D公司股票1000万股,出售价款3000万元已存入银行。当日出售前,甲公司持有D公司股票1500万股,账面价值为4350万元(其中,成本为3900万元,公允价值变动为450万元)。12月31日,D公司股票的公允价值为每股3.30元。 ⑤12月31日,以本公司生产的产品作为福利发放给职工。发放给生产工人的产品不含增值税的公允价值为200万元,实际成本为160万元;发放给行政管理人员的产品不含增值税的公允价值为100万元,实际成本为80万元。产品已发放给职工。 ⑥12月31日,采用分期收款方式向E公司销售z大型设备一套,合同约定的销售价格为3000万元,从2008年起分5年于每年12月31日收取。该大型设备的实际成本为2000万元。如采用现销方式,该大型设备的销售价格为2500万元。商品已经发出,甲公司尚未开具增值税专用发票。 [要求] 根据上述资料,逐笔编制甲公司相关业务的会计分录。

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下述关于资本主义经济危机的错误观点是( )

A. 经济危机是资本主义基本矛盾尖锐化的产物
B. 经济危机是资本主义基本矛盾在资本主义范围内强制性的解决形式
C. 只要资本主义制度存在,经济危机就不可避免
D. 每一次经济危机都从根本上解决资本主义社会的内在矛盾

For a quarter of a century, surveys of reading habits by the National for the Arts (NEA), a federally-funded body, have been favorite material for anyone who thinks America is dumbing down. Susan Jacoby, author of "The Age of American Unreason", for example, cites the 2007 NEA report that "the proportion of 17-year-olds who read nothing(unless required todo so forschool) more than doubled between 1984 and 2004." So it is a surprise that this trend seems to have taken a turn for the better. This week the NEA reported that, for the first time since 1982 when its survey began, the number of adults who said they had read a novel, short story, poem or play in the past 12 months had gone up, rising from 47% of the population in 2002 to over 50% in 2008. The increase, modest as it is, has thrown educationalists into excitement "It"s just a blip," one professor told The New York Times. It is certainly a snapshot. But it is not statistically insignificant. As the NEA"s research director, Sunil Iyengar, points out, almost every demographic and ethnic group seems to be reading more. The increase has been most marked in groups whose reading had declined most in the past 25 years, African-Americans and Hispanics (up by 15% and 20% respectively since 2002). It has also been larger among people at lower levels of education: reading among college graduates was flat, but among those who dropped out of high school it rose from under a quarter to over a third. Most remarkable of all has been the rebound among young men. The numbers of men aged 18-24 who say they are reading books (not just online) rose 24% in 2002-08. Teachers sometimes despair of young men, whose educational performance has lagged behind that of young women almost across the board. But the reading gap at least may be narrowing. Dana Gioia, the NEA"s outgoing chairman, thinks the reason for the turnaround is the public reaction to earlier reports which had sounded the alarm. "There has been a measurable change in society"s commitment to literacy," he says. "Reading has become a higher priority." It may also be benefiting from the growing popularity of serious-minded leisure pursuits of many kinds. Museums, literary festivals and live opera transmissions into cinemas are all reporting larger audiences. Mr. Iyengar thinks the division between those who read a lot and those who don"t is eroding. What has not changed, though, is America"s "functional illiteracy" rate. Fully 21% of adult Americans did not read a book last year because they couldn"t, one of the worst rates in the rich world. According to Paragraph 2, the trend seems to have taken a turn for the better in that

A. adult readers read more widely.
B. more people are advocating reading.
C. the number of educated people is growing.
D. the percentage of adult readers has increased

2013年1月10日,甲上市公司与丁公司签订了总金额为800万元的建造合同,预计合同总成本为600万元。2013年第一季度共发生人工费用等工程成本300万元。经测定,工程的完工进度为40%,则甲上市公司一季度应确认的合同费用为______万元。

A. 200
B. 240
C. 300
D. 320

下列关于收入的确认和计量的说法中,正确的有______。

A. 如果销售商品不符合收入确认条件,则不应确认收入,已经发出的商品,则应通过“发出商品”科目进行核算
B. 预收款销售商品,企业通常将预收的货款确认为负债,在发出商品时确认收入
C. 售后回购在大多数情况下,属于融资交易,企业不应确认销售商品收入,收到的款项应确认为负债
D. 在以旧换新销售的方式下,销售的商品应当按照销售商品收入确认原则确认收入,回收的旧商品冲减原确认的收入

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