丙公司为增值税一般纳税企业,适用的增值税税率为17%。2008年4月份发生如下经济业务:
(1)购入不需要安装的设备一台,取得的增值税专用发票上注明价款为280000元,增值税额为47600元,款项尚未支付。
(2)委托外单位修理生产车间机器设备和公司管理部门办公设备各一台,对方开具的增值税专用发票上注明修理费用分别为2500元和1000元,增值税额为595元,款项已用银行存款支付。
(3)因意外火灾毁损库存原材料一批,该原材料实际成本为9000元,其购入时支付的增值税额为1530元。
(4)建造厂房领用生产用原材料40000元,其购入时支付的增值税额为6800元。
(5)公司医务室维修领用原材料3000元,其购入时支付的增值税额为510元。
(6)建造厂房领用自产产品一批,该批产品实际成本为150000元,其计税价格为200000元。
(7)因资产重组出售一栋办公楼,取得出售收入1540000元,款已存入银行。该办公楼的账面原价为950000元,已提折旧350000元;出售过程中发生清理等费用28000元,款以银行存款支付。出售该项固定资产适用的营业税税率为5%。
(8)根据供电公司通知,本月应付电费75000元,其中生产车间电费65000元,公司行政管理部门电费10000元。假定,不考虑除增值税、营业税以外的其他税费。要求:根据上述资料,编制会计分录。
Thank you, sir. Thank you, Mr. President. It is quite an honor to be introduced by your dad. This has got to be a historic moment: father and son, two Presidents, opening up an embassy. I suspect it's the first, although I must confess I haven't done a lot of research into the itinerary of the Adams boys. //
My dad was a fabulous President. And I tell people one reason why was not only did he know what he was doing, he was a fabulous father. Mr. Ambassador, honored guests, Laura and I, and my brother and my sister, are proud to be here with our dad as we open and dedicate this new embassy. No doubt this is an impressive complex. To me it speaks of the importance of our relations with China. It reflects the solid foundation underpinning our relations. It is a commitment to strengthen that foundation for years to come. //
I thank all those who designed and built the embassy, and all those who work here to advance the interests and values of our great nation. Dad and I are honored that Counselor Dai has joined us; and Minister Xie; Ambassador Zhou—who, by the way, opened a new Chinese embassy in Washington, D. C. , designed by I. M. Pei a couple weeks ago. We appreciate our friend Anne Johnson being here, he is the Director of the Art in Embassies Program. Dr. Kissinger, thanks for coming. //
It takes a special band to open the embassy—out of West Texas—Odessa, Texas, for that matter, the Gatlin boys are with us today. I thank the Red Poppies, thank you for your talent. And finally, I want to pay tribute to Sandy Randt, who has done a fabulous job as our Ambassador to China. Sandy, thank you and We're proud to be here with those citizens of ours who work at the embassies, and we say thanks to the Chinese nationals who make our embassy go, as well. //
I'm honored to represent the United States at the Opening Ceremonies of the Olympic Games here in Beijing. And I'm looking forward to cheering our athletes on. Mr. Ambassador, I'm not making any predictions about medal counts, but I can tell you the U.S. athletes are ready to come and compete, in the spirit of friendship. You know, during my last visit here I had the opportunity to break in the mountain biking course. I was so proud of my efforts, I told Laura I was thinking about entering the competition myself. She reminded me they don't give any medals for last place. //
Tonight the Olympic torch will light the home of an ancient civilization with a grand history. Thousands of years ago, the Chinese people developed a common language and unified a great nation. China became the center for art and literature, commerce and philosophy. China advanced the frontiers of knowledge in medicine, astronomy, navigation, engineering, and many other fields. And the Chinese are even said to have invented the parachute—something for which the 41st President is very grateful. //
We share a long history. The first American ship arrived in China just after the year we won our independence. World War Ⅱ, Americans and Chinese fought side by side to liberate this land from Imperial Japan. We all remember very clearly, Dr. K, when President Nixon came to Beijing to begin a new era of dialogue between our nations. You might remember that yourself. //
Today the United States and China have built a strong relationship, rooted in common interests. China has opened its economy and begun to unleash the entrepreneurial spirit of its people. America will continue to support China on the path toward a free economy. We're also cooperating to fight pandemic diseases and respond to natural disasters. And through the Six-Party Talks, we're working together to ensure that the Korean Peninsula is free of nuclear weapons. //
The relationship between our nations is constructive and cooperative and candid. We'll continue to be candid about our mutual global responsibilities. We