题目内容

某企业为增值税一般纳税人，生产A、B、C、D四种产品，A、B、C三种产品适用17%的增值税税率，D产品适用13%的增值税税率，A产品适用45%的消费税税率，同时每箱征收消费税0.2万元，B、C两产品均适用25%的消费税税率，D产品不交消费税，本期发生下列相关业务：（1）为生产产品进口物资，海关完税凭证注明，买价900万元，关税300万元，增值税204万元。（2）从小规模纳税人购进农业产品，买价200万元，全部用于产品生产。（3）为生产B产品购入甲材料，专用发票注明买价600万元、增值税102万元，材料已领用，增值税扣除凭证丢失。（4）购进乙材料，专用发票注明买价500万，增值税85万元，其中40%的部分用于在建工程，60%用于产品生产。（5）本月生产并出售A产品800箱，每箱含增值税售价3.51万元，另外，每箱代有关部门收取行业基金0.234万元。（6）生产的B产品有500套对外出售，每套含增值税售价1.17万元，300套在建工程领用，每套成本0.4万元，200套送给社区服务中心。（7）生产的C、D两种产品对外出售，未能分开核算，含增值税销售收入936万元。要求：根据以上资料分别计算：（1）本月允许抵扣的进项税额；（2）本月销项税额；（3）本月应交增值税；（4）本月应交消费税。

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INTER-OFFICE MEMOTo Sarah Jones, Personnel DeptFrom A G Smith, Office ManagerSubject Accident in Front OfficeDate 23 Sept 97One of our secretaries, Janet Brown, was injured this morning when a four-drawer filing cabinet fell on top of her.Apparently, she had opened two top drawers at the same time and the filing cabinet fell forward. John Brown from the Accounts Departrsent was there and saw what happened. He saw that her leg was broken so he called an ambulance and she was taken to Wellington General Hospital.Please fill in the attached Accident Report Form and send it to the safety officer immediately.AGSACCIDENT REPORT FORMReport of an accident to a person at work or on duty.This form must be completed in all cases of accident and submitted to the Safety Officer.injured Person’s:Name Janet Brown ............Date of birth 28 February 1977 ...........Position held (41) ...............Date and time of accident: 10:15am on 23 September 1997Activity at time of accident: The injured person was getting files from the toptwo drawers of the filing cabinetDetails of injury: (42) ..................Place of accident: (43) ................Was the injured person taken to hospitalIf so, to which one (44) .........................State name of any persons who were present when the accident occurred:(45) ..................Signature of person reporting the accident YES □ NO Sarah Jones, PersonnelDate of Report 23/09/97 45（）

Reception AccountsResearch and Development, CanteenProduction Dispatch Personnel SalesAfter-sales Managing DirectorFourth floor: (9) .............................Third floor: (10) .............................(11) .............................Second floor: After-sales(12) .............................(13) .............................First floor: Sales(14) .............................Ground floor: ReceptionProduction(15) ............................. 14（）

甲有限责任公司(简称甲公司)为增值税一般纳税人，适用的增值税税率为17%。原材料等存货按实际成本进行日常核算。2009年1月1日有关账户余额如表所示：科目名称借方余额贷方余额应收账款 600 原材料 700 库存商品 600 长期股权投资——丁公司 1100 坏账准备 60 存货跌价准备 152 长期股权投资减值准备——丁公司 20 2009年甲公司发生的交易或事项如下： (1)收到已作为坏账核销的应收乙公司账款100万元并存入银行。 (2)收到丙公司作为资本投入的原材料并验收入库。投资合同约定该批原材料价值为1680万元(不舍允许抵扣的增值税进项税额285.6万元)，丙公司已开具增值税专用发票。假设合同约定的价值与公允价值相等，未发生资本溢价。 (3)因某公司破产，应收该公司账款160万元不能收回，经批准确认为坏账并予以核销。 (4)甲公司采用权益法核算对丁公司的长期股权投资，其投资占丁公司有表决权股份的20%。丁公司宣告分派2008年度现金股利2000万元。 (5)收到丁公司发放的2008年度现金股利并存入银行。 (6)丁公司2009年度实现净利润3000万元，甲公司确认实现的投资收益。 (7)年末，甲公司经减值测试，确认对丁公司的长期股权投资可收回金额为1120万元；存货的可变现净值为3600万元；决定按年末应收账款余额的10%计提坏账准备。假定该公司存货较少，合并计提跌价准备；除上述资料外，不考虑其他因素。要求：计算甲公司存货应计提或转回的存货跌价准备的金额并编制会计分录。

Many guests like to eat in their rooms（）

A. so they can watch TV while they eat.
B. because it is cheaper than the restaurant.
C. so they can do more work.