题目内容
甲公司以库存商品A产品、B产品交换乙公司原材料，双方均将收到的存货作为库存商品核算(具有商业实质)。甲公司和乙公司适用的增值税税率为17%，假定计税价格与公允价值相同。有关资料如下：甲公司换出：①库存商品—A产品，账面成本360万元，已计提存货跌价准备60万元，公允价值300万元；②库存商品—B产品，账面成本80万元，已计提存货跌价准备20万元，公允价值60万元。乙公司换出原材料的账面成本413万元，已计提存货跌价准备8万元，公允价值400万元，甲公司另向乙公司支付46.8万元补价，则甲公司取得的原材料的入账价值为( )万元。
查看答案
搜索结果不匹配？点我反馈
更多问题
某一般纳税企业月初“原材料”账户期初余额为500000元，“材料成本差异”账户贷方余额1600元，本月购入原材料一批，价款200000元，增值税34000元，运杂费3000元，已入库，计划成本190000元，本月发出材料计划成本为600000元。 要求：根据上述资料，回答下列问题： 发出材料实际成本为( )元。
The National Association of Securities Dealers is investigating whether some brokerage houses are inappropriately pushing individuals to borrow large sums on their houses to invest in the stock market. Can we persuade the association to investigate would-be privatizers of Social Security For it is now apparent that the Bush administration’s privatization proposal will amount to the same thing, borrow trillions, put the money in the stock market and hope. Privatization would begin by diverting payroll taxes, which pay for current Social Security benefits, into personal investment accounts. The government would have to borrow to make up the shortfall. This would sharply increase the government’s debt. "Never mind," privatization advocates say, "in the long run, people would make so much on personal accounts that the government could save money by cutting retirees’ benefits." Even so, if personal investment accounts were invested in Treasury bonds, this whole process would accomplish precisely nothing. The interest workers would receive on their accounts would exactly match the interest the government would have to pay on its additional debt. To compensate for the initial borrowing, the government would have to cut future benefits so much that workers would gain nothing at all. However, privatizers claim that these investments would make a lot of money and that, in effect, the government, not the workers, would reap most of those gains, because as personal accounts grew, the government could cut benefits. We can argue at length about whether the high stock returns such schemes assume are realistic (they aren’t), but let’s cut to the chase: in essence, such schemes involve having the government borrow heavily and put the money in the stock market. That’s because the government would, in effect, confiscate workers’ gains in their personal accounts by cutting those workers’ benefits. Once you realize what privatization really means, it doesn’t sound too responsible, does it But the details make it considerably worse. First, financial markets would, correctly, treat the reality of huge deficits today as a much more important indicator of the government’s fiscal health than the mere promise that government could save money by cutting benefits in the distant future. After all, a government bond is a legally binding promise to pay, while a benefits formula that supposedly cuts costs 40 years from now is nothing more than a suggestion to future Congresses. If a privatization plan passed in 2005 called for steep benefit cuts in 2045, what are the odds that those cuts would really happen Second, a system of personal accounts would pay huge brokerage fees. Of course, from Wall Street’s point of view that’s a benefit, not a cost. The author’s attitude towards the privatization proposal is______.
More wood was removed from forests in 2005 than ever before, one of many troubling environmental signs highlighted on Thursday in the Worldwatch Institute’s annual check of the planet’s health. The Washington-based think tank’s "Vital Signs 2007-2008" report points to global patterns ranging from rising meat consumption to Asian economic growth it says are linked to the broader problem of climate change. "I think climate change is the most urgent challenge we have ever faced," said Erik Assadourian, director of the Vital Signs project. "You see many trends in climate change, whether we are talking about grain production which is affected by droughts and flooding, or meat production as livestock production makes up about 20 percent of greenhouse gas emissions," he told reporters in a telephone interview before the report’s release. Assadourian said the key message of the report was that unsustainable consumption patterns were responsible for climate change linked to carbon emissions and other ecological woes. He said of the 44 trends tracked by the report, 28 were "pronouncedly bad" and only six were positive. The trends range from the spread of avian flu to the rise of carbon emissions to the number of violent conflicts. The growing use of wind power is among the few trends seen as positive. Some of the points highlighted in the report include: --Meat production hit a record 276 million metric tons (43 kilograms or 95 pounds per person) in 2006. --Meat consumption is one of several factors driving rising soybean demand. Rapid expansion of soybean plantations in South America could displace 22 million hectares (54 million acres) of tropical forest and savanna (热带大草原) in the next 20 years. --The rise in global seafood consumption comes as many fish species become scarcer. In 2004, people ate 156 million metric tons of seafood, the equivalent of three times as much seafood per person as in 1950. Other analysts and think tanks have focused on different trends they say mean less cause for alarm. For example, they point out that while more wood is being removed from forests on a global scale, many parts of Europe and North America have experienced reforestation in recent decades. What is the reason for extinction of many fish species
2009年12月31日，甲公司库存原材料—B材料的账面成本为120万元，单位成本为1.2万元/件，数量为100件，可用于生产100台W2型机器。B材料的市场销售价格为1.1万元/件。假定不发生其他销售费用。B材料市场销售价格下跌，导致用B材料生产的W2型机器的市场销售价格也下跌，由此造成W2型机器的市场销售价格由3万元/台降为2.7万元/台，但生产成本仍为2.8万元/台。将每件B材料加工成W2型机器尚需投入1.6万元，估计发生运杂费等销售费用0.1万元/台。2009年12月31日，B材料的账面价值为( )万元。
微信支付 
支付宝支付