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阅读下列短文,从每题所给的四个选项(A、B、C和D)中,选出最佳选项。A There are stock markets (股票市场) in large cities in many countries. Stock markets in Paris, London, Tokyo, Shanghai and New York are among the largest and most well-known. The stock, also called stock exchange, is a place where people can buy or sell shares of a factory or company. And each share means certain ownership of a factory or company. Different people go to stock markets. Some are rich, who want to get more money than they have. Others are not very rich, who buy stocks to try to become rich. Still others buy stocks as part of their plan to save money. Of course, investing (投资) money in the stock market is not the safest way to make money. No one can tell exactly whether the shares will be doing well. The factory or company may do badly. Then the stocks will go down, and the investors will lose money. The stock may go up or down for a number of untold reasons. Everyone wants the stock to go up, but sometimes even if a factory or company does a good job, the stock may still go down. No wonder going to the stock market is often compared to gambling (赌博). All are eager to make money by "gambling" in the stock market. Factories and companies that need money are pleased that so many people are willing to "gamble". Indeed, the stock market is an attractive and complex part of the business world. If you are a good investor, ______ in the stock market.

A. you can always make money
B. you can tell exactly when the stock goes up or down
C. you may sometimes lose money
D. your gambling is always safe

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L企业生产A、B两种产品,A产品单位成本80元,单价100元;B产品单位成本60元,单价80元。这两种产品的增值税税率为17%,B产品需缴纳消费税,消费税税率为5%。 1998年7月A、B两种产品具体销售情况如下。 (1) 10日收到M企业汇来的预付购货款12 000元。 (2) 15日发往N企业A产品400件,B产品600件,代垫运杂费2 500元,已向银行办妥托收手续,预计款项可在10日内全部收回。 (3) 20日银行转来承付通知,收到N企业承付的货款和代垫运杂费。 (4) 22日发出M企业预订的A产品100件,代垫运杂费100元,所汇余额退回M企业。 (5) 25日采用分期收款方式向P企业销售A产品200件,合同约定分四次等额付款,第一期货款已收到并存入银行。 (6) 25日收到A产品退货20件。该退货系去年售出,因质量问题退回,当时每件售价为 120元,单位成本80元。 (7) 27日发出委托代销A产品500件。 (8) 28日收到委托代销清单,售出A产品400件,受托单位扣除按照5%计算的手续费后,将余款汇回。 要求:根据上述业务编制会计分录。

How many people are going skating

A. Five people.
B. Six people.
C. Seven people.

A公司为增值税一般纳税企业,销售的产品为应纳税产品,增值税税率为7%,产品销售价格中不含增值税。适用的所得税税率为33%,2003年8月A公司发生的业务如下。 (1) 向B公司销售甲产品一批,销售价格为100 000元,产品成本为70 000元。产品已经发出,已向银行办理好托收手续。 (2) 委托C公司销售甲产品一批,价格为50 000元,产品成本为30 000元。A公司收到C公司开来的代销清单,C公司已将代销的产品全部售出。 (3) 采用分期收款方式向D公司销售一批产品,价格为80 000元,成本为45 000元。合同约定分2年等额付款,当年收到第一批款项已存入银行。 (4) 收到B公司甲产品退货30件。该退货系A公司2001年售出,售出时每件售价为200元,单位成本为175元,该货款已存入银行。 (5) 计提长期债权投资利息2 000元,该债券为到期一次还本付息。 (6) 计提已完工工程项目的长期债券利息3 000元。 (7) 用银行存款支付发生的管理费用5 000元,营业费用2 000元。 (8) 销售产品应交的城市维护建设税1 400元,应交的教育费附加为600元。 (9) 盘盈设备一台,估计净值3 250元,经批准转营业外收入。 (10) 根据本月利润计算应交所得税。 要求: (1) 编制有关分录。 (2) 编制A公司2003年度的利润表。

不论是当年销售的还是以前年度销售的,只要是企业在确认收入之前或之后发生销售退回的,一般均应冲减退回当月的销售收入和销售成本。( )

A. 对
B. 错

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