题目内容
甲公司系上市公司，2×14年年末库存乙原材料、丁产成品的账面余额分别为1000万元和500万元；年末计提存货跌价准备前库存乙原材料、丁产成品存货跌价准备的账面余额分别为0和100万元。库存乙原材料将全部用于生产丙产品，无其他用途。预计生产的丙产成品的市场价格总额为1100万元，预计生产丙产成品还需发生成本为300万元，预计为销售丙产成品将发生的相关税费总额为55万元。丙产成品中有不可撤销的固定销售合同的占80%，合同价格总额为900万元。丁产成品的市场价格总额为350万元，预计销售丁产成品发生的相关税费总额为18万元。假定不考虑其他因素，甲公司2×14年12月31日应计提的存货跌价准备金额为______万元。
查看答案
搜索结果不匹配？点我反馈
更多问题
甲公司系增值税一般纳税人，适用的增值税税率为17%。2×14年1月1日购入原材料750公斤，收到的增值税专用发票注明价款4500万元、增值税税额765万元；取得货物运输业增值税专用发票，注明价款10万元，增值税税额1.1万元。另发生包装费3万元、途中保险费用2.7万元。原材料运达后，验收入库数量为748公斤，差额部分为运输途中发生的合理损耗。则该批原材料入账价值为______万元。
The country"s inadequate mental health system gets the most attention after instances of mass violence that the nation has seen repeatedly over the past few months. Not all who【C1】______these sorts of cruelties are mentally ill, but【C2】______ have been. After each, the national discussion quickly, but temporarily, turns toward the mental health services that may have【C3】______to prevent another attack. Mental illness usually is not as dangerous or dramatic. 【C4】______23 million Americans live with mental disorder, according to the National Institute of Mental Health. Very few of these men and women are【C5】______mass-murderers; they need help for their own well-being and for that of their【C6】______. The Affordable Care Act has significantly increased insurance coverage 【C7】______mental health care. But that may not be enough to expand 【C8】______to insufficient mental-health-care resources. Rep. Tim Murphy has a bill that would do so. The Helping Families in Mental Health Crisis Act is more【C9】______than other recent efforts to reform the system and perhaps has the brightest prospects in a divided Congress. The【C10】______would reorganize the billions the federal government pours into mental health services. It would 【C11】______the way Medicaid pays for certain mental health treatments. It would fund mental health clinics that 【C12】______certain medical standards. And it would【C13】______states to adopt policies that allow judges to order some severely mentally ill people to undergo treatment. Not everyone is satisfied. Some patients" advocates have【C14】______Mr. Murphy"s approach as coercive and【C15】______ to those who need help. The government should not be expanding the system"s capability to hospitalize or impose treatment on those【C16】______severe episodes, they say. It should instead be investing in community care that 【C17】______the need for more serious treatment.【C18】______, for a small class who will not accept treatment between hospital visits or repeat arrests, they say, states have good reason to 【C19】______ them to accept care, under judicial supervision. Mr. Murphy"s reform package may not prevent the next Sandy Hook. 【C20】______the changes would help relieve a lot of suffering that does not make the front page. 【C20】
甲公司期末某原材料的账面余额为100万元，数量为10吨。该原材料专门用于生产与乙公司所签合同约定的20台Y产品。该合同约定：甲公司为乙公司提供Y产品20台，每台售价10万元。将该原材料加工成20台Y产品将加工成本总额为95万元。估计销售每台Y产品将发生相关税费1万元。本期期末市场上该原材料每吨售价为9万元，估计销售每吨原材料尚需发生相关税费0.1万元。期末该原材料的账面价值为______万元。
2×14年1月1日，甲公司支付银行存款3000万元取得乙公司20%股权，能够对乙公司施加重大影响，当日乙公司可辨认净资产公允价值(等于账面价值)为14500万元。2×15年1月1日甲公司以无形资产作为对价取得同一集团内另一企业控股的乙公司40%股权，实现企业合并。其中，该无形资产账面价值为5000万元，公允价值为6000万元。2×15年1月1日，乙公司相对于最终控制方而言的净资产账面价值为17000万元，可辨认净资产公允价值为18000万元。2×14年度乙公司因可供出售金融资产公允价值上升增加其他综合收益1000万元，实现净利润1500万元，未分配现金股利，未发生其他权益变动。甲、乙公司均为集团内注册设立的公司。不考虑内部交易等其他因素，甲公司2×15年1月1日进一步取得股权投资时应确认的资本公积是______万元。
微信支付 
支付宝支付