题目内容

甲公司会计人员在结账前进行对账时，发现企业所作的部分账务处理如下： (1)按照工程的完工进度结算建造固定资产的工程价款130000元，款项以银行存款支付，编制会计分录为：借：固定资产 130000 贷：库存现金 130000 (2)公司发生的业务招待费330000元，编制的会计分录为：借：财务费用 330000 贷：银行存款 330000 (3)用现金支付办公室人员福利费39000元，编制的会计分录如下：借：销售费用 39000 贷：库存现金 39000 (4)计提车间生产用固定资产折旧19000元，编制的会计分录为：借：管理费用 19000 贷：累计折旧 19000 (5)用现金应支付的工人工资300000元(已计入应付职工薪酬)，编制的会计分录为：借：管理费用 300000 贷：库存现金 300000 要求：企业原账务处理均有错误，请写出正确分录。

查看答案

搜索结果不匹配？点我反馈

更多问题

甲股份有限公司(本题下称“甲公司”)为上市公司，2×13年至2×15年关于企业合并、长期股权投资有关资料如下： (1)2×13年1月20日，甲公司与乙公司签订购买乙公司持有的丙公司(非上市公司)60%股权的合同。合同规定：以丙公司2×13年5月30日评估的可辨认净资产价值为基础，协商确定对丙公司60%股权的购买价格；合同经双方股东大会批准后生效。购买丙公司60%股权时，甲公司与乙公司不存在关联方关系。 (2)购买丙公司60%股权的合同执行情况如下： ①2×13年3月15日，甲公司和乙公司分别召开股东大会，批准通过了该购买股权的合同。 ②以丙公司2×13年5月30日净资产评估值为基础，经调整后丙公司2×13年6月30日的资产负债表中部分项目资料如下：单位：万元项目账面价值公允价值固定资产24004800无形资产16002400股东权益930012500 上表中固定资产为一栋办公楼，该办公楼自2×13年6月30日起剩余使用年限为20年、预计净残值为零，采用年限平均法计提折旧；上表中无形资产为一项土地使用权，预计该土地使用权自2×13年6月30日起剩余使用年限为10年、净残值为零，采用直线法摊销。假定该办公楼和土地使用权均为管理部门使用。除上表所列项目外，丙公司各项可辨认资产、负债的公允价值与其账面价值相同。 ③经协商，双方确定丙公司60%股权的价格为7200万元，甲公司以一项固定资产和一项土地使用权作为对价。甲公司作为对价的固定资产2×13年6月30日的账面原价为2800万元，累计折旧为600万元，计提的固定资产减值准备为200万元，公允价值为4000万元；作为对价的土地使用权2×13年6月30日的账面原价为2600万元，累计摊销为400万元，计提的无形资产减值准备为200万元，公允价值为3200万元。 2×13年6月30日，甲公司以银行存款支付购买股权过程中发生的评估费用120万元、咨询费用80万元。 ④甲公司和乙公司均于2×13年6月30日办理完毕上述相关资产的产权转让手续。甲公司于2×13年6月30日对丙公司董事会进行改组，甲公司能够有权力主导丙公司的相关活动并获得可变回报。 (3)丙公司2×13年及2×14年实现损益等有关情况如下： ①2×13年度丙公司实现净利润1000万元(假定有关收入、费用在年度中间均匀发生)，当年提取盈余公积100万元，未对外分配现金股利。 ②2×14年度丙公司实现净利润1500万元，当年提取盈余公积150万元，未对外分配现金股利。 ③2×13年7月1日至2×14年12月31日，丙公司除实现净利润外，未发生其他引起股东权益变动的交易和事项。 (4)2×15年1月2日，甲公司以2950万元的价格出售丙公司20%的股权。当日丙公司可辨认净资产公允价值总额为13500万元。甲公司于当日收到购买方通过银行转账支付的价款，并办理完毕股权转让手续。甲公司在出售该部分股权后，持有丙公司的股权比例降至40%，仍能够对丙公司实施重大影响，但不再拥有对丙公司的控制权。 2×15年度丙公司实现净利润600万元，当年提取盈余公积60万元，未对外分配现金股利。丙公司因当年购入的可供出售金融资产公允价值上升确认其他综合收益200万元。 (5)其他有关资料： ①不考虑所得税及其他税费因素的影响； ②甲公司按照净利润的10%提取盈余公积。要求：计算甲公司对丙公司长期股权投资由成本法转为权益法核算时的账面价值，并编制相关会计分录。

Concrete is probably used more widely than any other substance except water, yet it remains largely unappreciated. "Some people view the 20th century as the atomic age, the space age, the computer age — but an argument can be made that it was the concrete age, " says cement specialist Hendrik Van Oss. "It"s a miracle material." Indeed, more than a ton of concrete is produced each year for every man, woman and child on Earth. Yet concrete is generally ignored outside the engineering world, a victim of its own ubiquity and the industry"s conservative pace of development. Now, thanks to environmental pressures and entrepreneurial innovation, a new generation of concretes is emerging. This high-tech assortment of concrete confections promises to be stronger, lighter, and more environmentally friendly than ever before. Concrete is also a climate-change villain. It is made by mixing water with an aggregate, such as sand or gravel, and cement. Cement is usually made by heating limestone and clay to over 2, 500 degrees F. The resulting chemical reaction, along with fuel burned to heat the kiln, produces between 7% and 10% of global carbon-dioxide emissions. "When we have to repeatedly regenerate these materials because they"re not durable, we release more emissions, " says Victor Li who has created a kind of concrete suffused by synthetic fibers that make it stronger, more durable, and able to bend like a metal. Li"s creation does not require reinforcement, a property shared by other concretes that use chemical additives. Using less water makes concrete stronger, but until the development of plasticizers, it also made concrete sticky, dry, and hard to handle, says Christian Meyer, a civil engineering professor at Columbia University. Making stronger concretes, says Li, allows less to be used, reducing waste and giving architects more freedom. "You can have such futuristic designs if you don"t have to put rebar in there, or structural beams, " says Van Oss. A more directly "green" concrete has been developed by the Australian company TecEco. They add magnesium to their cement, forming a porous concrete that actually scrubs carbon dioxide from the air. While experts agree that these new concretes will someday be widely used, the timetable is uncertain. Concrete companies are responsive to environmental concerns and are always looking to stretch the utility of their product, but the construction industry is slow to change. "When you start monkeying around with materials, the governing bodies, the building departments, are very cautious before they let you use an unproven material," Meyer says. In the next few decades, says Van Oss, building codes will change, opening the way for innovative materials. But while new concretes may be stronger and more durable, they are also more expensive — and whether the tendency of developers and the public to focus on short-term rather than long-term costs will also change is another matter. According to the text, concrete is also a "climate-change villain" mainly because

A. sand or gravel has to be used as an aggregate in the process of mixing.
B. the materials which are used to make concrete are not durable.
C. recycling of concrete is quite difficult when concrete breaks down.
D. chemical reaction in manufacturing cement emits carbon-dioxide world-wide.

查看答案

Concrete is probably used more widely than any other substance except water, yet it remains largely unappreciated. "Some people view the 20th century as the atomic age, the space age, the computer age — but an argument can be made that it was the concrete age, " says cement specialist Hendrik Van Oss. "It"s a miracle material." Indeed, more than a ton of concrete is produced each year for every man, woman and child on Earth. Yet concrete is generally ignored outside the engineering world, a victim of its own ubiquity and the industry"s conservative pace of development. Now, thanks to environmental pressures and entrepreneurial innovation, a new generation of concretes is emerging. This high-tech assortment of concrete confections promises to be stronger, lighter, and more environmentally friendly than ever before. Concrete is also a climate-change villain. It is made by mixing water with an aggregate, such as sand or gravel, and cement. Cement is usually made by heating limestone and clay to over 2, 500 degrees F. The resulting chemical reaction, along with fuel burned to heat the kiln, produces between 7% and 10% of global carbon-dioxide emissions. "When we have to repeatedly regenerate these materials because they"re not durable, we release more emissions, " says Victor Li who has created a kind of concrete suffused by synthetic fibers that make it stronger, more durable, and able to bend like a metal. Li"s creation does not require reinforcement, a property shared by other concretes that use chemical additives. Using less water makes concrete stronger, but until the development of plasticizers, it also made concrete sticky, dry, and hard to handle, says Christian Meyer, a civil engineering professor at Columbia University. Making stronger concretes, says Li, allows less to be used, reducing waste and giving architects more freedom. "You can have such futuristic designs if you don"t have to put rebar in there, or structural beams, " says Van Oss. A more directly "green" concrete has been developed by the Australian company TecEco. They add magnesium to their cement, forming a porous concrete that actually scrubs carbon dioxide from the air. While experts agree that these new concretes will someday be widely used, the timetable is uncertain. Concrete companies are responsive to environmental concerns and are always looking to stretch the utility of their product, but the construction industry is slow to change. "When you start monkeying around with materials, the governing bodies, the building departments, are very cautious before they let you use an unproven material," Meyer says. In the next few decades, says Van Oss, building codes will change, opening the way for innovative materials. But while new concretes may be stronger and more durable, they are also more expensive — and whether the tendency of developers and the public to focus on short-term rather than long-term costs will also change is another matter. By saying "a victim of its own ubiquity and the industry"s conservative pace of development"(Line 5-6, Para. 1) , the author means that

A. concrete suffers from its widely application as well as the slow development of building industry.
B. concrete is not appreciated because of its dull color and other drawbacks, with little improvement as a building material.
C. slow progress of building industry does harm to the application and popularity of concrete.
D. concrete is ignored because it is conventional with little advance in its technology.

查看答案

甲公司、乙公司2×13年度和2×14年度的有关交易或事项如下： (1)2×13年6月12日，经乙公司股东会同意，甲公司与乙公司的股东丙公司签订股权转让协议。有关资料如下： ①以经有资质的评估公司评估后的2×13年6月20日乙公司净资产的评估价值为基础，甲公司以3800万元的价格取得乙公司15%的股权。 ②该协议于6月26日分别经甲公司、丙公司股东会批准。7月1日，甲公司向丙公司支付了全部价款，并于当日办理了乙公司的股权变更手续。 ③甲公司取得乙公司15%股权后，要求乙公司对其董事会进行改选。2×13年7月1日，甲公司向乙公司董事会派出一名董事。 ④2×13年7月1日，乙公司可辨认净资产公允价值为22000万元，除下列资产外，其他可辨认资产、负债的公允价值与其账面价值相同：相关资产情况表单位：万元项目历史成本原预计使用年限公允价值预计尚可使用年限固定资产20001032008无形资产1200618005至甲公司取得投资时，乙公司上述固定资产已使用2年，无形资产已使用1年。乙公司对固定资产采用年限平均法计提折旧，对无形资产采用直线法摊销，预计净残值均为零。 (2)2×13年7至12月，乙公司实现净利润1200万元。除所实现净利润外，乙公司于2×13年8月购入某公司股票作为可供出售金融资产，实际成本为650万元，至2×13年12月31日尚未出售，公允价值为950万元，乙公司无其他所有者权益变动。 2×14年1至6月，乙公司实现净利润1600万元，上年年末持有的可供出售金融资产至6月30日未予出售，公允价值为910万元。 (3)2×14年5月10日，经乙公司股东会同意，甲公司与乙公司的股东丁公司签订协议，购买丁公司持有的乙公司40%股权。2×14年5月28日，该协议分别经甲公司、丁公司股东会批准。相关资料如下： ①甲公司以一宗土地使用权和一项交易性金融资产作为对价。2×14年7月1日，甲公司和丁公司办理完成了土地使用权的变更手续和交易性金融资产的变更登记手续。上述资产在2×14年7月1日的账面价值及公允价值如下(单位：万元)：项目历史成本累计摊销减值准备公允价值土地使用权80001000013000项目成本累计已确认公允价值变动收益公允价值交易性金融资产8002001200 ②2×14年7月1日，甲公司对乙公司董事会进行改组。乙公司改组后董事会由9名董事组成，其中甲公司派出5名。乙公司章程规定，其财务和经营决策由董事会半数以上(含半数)成员通过即可付诸实施。2×14年7月1日，甲公司持有乙公司15%股权的公允价值为5000万元。 (4)其他有关资料： ①本题不考虑所得税及其他税费影响，假定甲公司与丙、丁公司均不存在关联方关系。 ②在甲公司取得对乙公司投资后，乙公司未曾分派现金股利。 ③甲、乙公司均以公历年度作为会计年度，采用相同的会计政策且保持不变。 ④本题中甲、乙公司均按年度净利润的10%提取法定盈余公积，不提取任意盈余公积。要求：根据资料(3)所述的交易或事项，编制甲公司取得乙公司40%长期股权投资时的相关会计分录，并计算甲公司对乙公司追加投资后2×14年7月1日个别财务报表中的账面价值。

查看答案