题目内容
2014年甲公司有关待执行合同资料如下：2014年11月，甲公司与丙公司签订合同，约定甲公司应于2015年4月将生产的B产品销售给丙公司。B产品合同价格为200万元。如甲公司单方面撤销合同，B产品的违约金为合同价的30%。由于2014年末原材料市场价格大幅度上升等因素，使得B产品成本超过财务预算，至2014年末B产品均已完工并验收入库，B产品成本为250万元。至2014年末B产品市场价格上升，B产品公允价值为350万元。假定不考虑销售税费。下列甲公司关于与丙公司签订的B产品销售合同会计处理的表述中，正确的是______。
查看答案
搜索结果不匹配？点我反馈
更多问题
2014年甲公司有关待执行合同的资料如下：2014年10月甲公司与乙公司签订合同，约定甲公司应于2015年3月将生产的A产品销售给乙公司，A产品合同价格为100万元，乙公司应预付定金50万元，如甲公司单方面撤销合同，应双倍返还定金。由于2014年末原材料市场价格大幅度上升等因素，使得A产品成本超过财务预算，至2014年末A产品已完工并验收入库，A产品成本为120万元。至2014年末A产品市场价格上升，A产品的公允价值为130万元，假定不考虑销售税费。2014年末甲公司收到乙公司预付的定金50万元。下列有关甲公司对该销售合同会计处理的表述中，正确的是______。
下列对“或有资产”正确的处理方法是______。
"Europe needs to import to export. " That is the slogan of the European Commission"s new strategy for securing its economic place in the world, unveiled this week by Peter Mandelson, the European Union"s commissioner for trade. The soundbite, of course, gets the economics precisely backwards: exports are the price a country must pay for its imports; Europeans toil away making stuff for others to consume only so they can in turn get their hands on the fruits of foreign labours. But the slogan does capture two awkward truths European exporters must now confront. First, only by offering to open its own markets can the EU hope to persuade foreign countries to open theirs. But with the collapse of the Doha round of trade talks, it is not obvious to whom the Europeans should make their offers. Second, European companies are now part of elaborate global supply chains. Clumsy efforts to protect some of them from foreign competition deprive others of the cheap inputs they need to thrive in world markets. The new trade strategy looks at both of these dilemmas, among others. Though Mr Mandelson insists that he remains wedded to multilateral negotiations at"the World Trade Organisation, he also fancies pursuing a bit on the side with other willing trade partners. The EU will pick its partners according to three criteria: do they offer a big, growing market Are they cutting deals with America or Japan And are they guilty of deterring European companies, either repelling them at the border with high tariffs, or bogging them down in cumbersome rules and regulations The strategy names ASEAN, South Korea, India and Russia as priorities, as well as two regional blocks, Mercosur and the Gulf Co-operation Council, that it is already courting. The EU will reveal its plans for China at the end of the month. The strategy also proposes to look again at how the EU protects its own borders, because its favored weapons are prone to backfire. For example, EU ministers decided this week to slap antidumping duties on leather shoes from Vietnam and China, which threaten shoemakers in Italy, Portugal and Spain. But the duties are opposed by Europe"s own retailers and some of its sportswear makers. Letting Asian workers stitch and glue sports shoes makes it possible for such firms to employ Europeans to design and market them. Mr Mandelson presented his strategy as a way to help the EU become more competitive. Opening up to foreign rivals is, of course, an excellent way to foster competition in cloistered domestic industries. A pity then that most of his concrete proposals were about conquering markets abroad, and that the EU is still so ready to raise its defences at home. According to the Paragraph 1, how can Europeans get their hands on the fruits of foreign labours
甲公司为一上市公司，主要从事房地产开发业务。2015年，为甲公司进行工作的人员有：a水电设计师，按设计图纸的次数与甲公司结算工资，业余时间自由支配；b园艺师，为甲公司的子公司丙公司的全职员工，偶尔会送一些文件给甲公司管理层；c装修工人，通过乙中介公司领取报酬；d绿化工人，临时受雇于甲公司。则上述人员在为甲公司提供服务期间不属于甲公司的职工的是______。
微信支付 
支付宝支付