题目内容

下列各项中,属于营业外支出的有______。

A. 固定资产盘亏损失
B. 转让无形资产使用权发生的费用
C. 处理固定资产净损失
D. 非常损失

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2013年7月30日,人民法院受理了甲公司的破产申请,并同时指定了管理人。管理人接管甲公司后,发现: 2012年4月,甲公司向乙公司采购原材料而欠乙公司80万元货款未付。2013年3月,甲乙双方签订一份还款协议,该协议约定:甲公司于2013年9月10日前偿还所欠乙公司货款及利息共计87万元,并以甲公司所属一间厂房抵押。还款协议签订后,双方办理了抵押登记。乙公司在债权申报期内就上述债权进行了申报。 2012年6月,甲公司向A银行借款120万元,借款期限为1年。丙公司以其所有的部分设备提供抵押担保,并办理了抵押登记。借款到期后,甲公司未能偿还A银行贷款本息。丙公司将用于抵押的设备依法变现,所得价款全部用于偿还A银行,但尚有20万元借款本息未清偿。 2013年7月1日,甲公司与丁公司签订了一份广告代理合同,该合同约定:丁公司代理甲公司发布产品广告;期限2年;一方违约,应当向另一方承担违约金20万元。至甲公司破产申请被受理时,双方均各自履行了部分合同义务。 2012年8月,甲公司向李某购买一项专利,尚欠李某19万元专利转让费未付。李某之子小李创办的戊公司曾于2012年11月向甲公司采购一批电子产品,尚欠甲公司货款21万元未付。人民法院受理甲公司破产申请后,李某与戊公司协商一致,戊公司在向李某支付19万元后,取得李某对甲公司的19万元债权。戊公司向管理人主张以19万元债权抵销其所欠甲公司相应债务。 根据企业破产法律制度的规定,下列有关A银行及丙公司所享有的权利,说法正确的有______。

A银行在甲公司的破产程序中构成别除权
B. A银行在甲公司的破产程序中不构成别除权
C. 未得到清偿的20万元借款本息,A银行可以在甲公司的破产程序中申报债权
D. 丙公司有权就其已经代甲公司清偿的债务在甲公司的破产程序中申报债权
E. 丙公司未替甲公司清偿所有款项,不得在甲公司的破产程序中申报债权

蓝天公司是增值税的一般纳税人,2013年2月1日开出一张面值为70.20万元、期限为3个月的不带息商业汇票,用以采购一批原材料,材料已经验收入库,材料采用实际成本法进行核算。增值税率为17%,以万元为单位。 [要求] 根据上述材料,回答下列问题。 2013年12月1日购入材料时,会计分录为______。

A. 借:原材料 70.20 贷:应付票据 70.20
B. 借:原材料 60 应交税费——应交增值税(销项税额) 10.20 贷:应付票据 70.20
C. 借:原材料 60 应交税费——应交增值税(进项税额) 10.20 贷:应付账款 70.20
D. 借:原材料 60 应交税费——应交增值税(进项税额) 10.20 贷:应付票据 70.20

Marriage was one of the first non-biological factors identified as improving life expectancy. The explanation given was that married people tend to take fewer risks with their health and enjoy better mental and emotional health. Marriage also provides more social and material support. The difference between married people and single people, in terms of health, is narrowing. To really understand this, we have to be precise about terms. Researchers typically distinguish between never married, currently married, widowed and divorced. As we look in-depth into this issue of marriage and health, we’ll see that things get pretty fuzzy nowadays. No one is saying that having a piece of paper that says "married" on it is going to improve your life expectancy. There is something about people who live in marriage that improves life expectancy—or to be more precise, there was something about people who lived in marriage in the 70s that was found to improve life expectancy. Now, people could be listed as "single never married" in census data, but be living with someone and be experiencing all the health benefits of marriage without having the marriage certificate. This complicates research on marriage and health. Even using the traditional categories of "currently married" or "never married," singles are catching up, but only men. Men who were never married typically had the lowest life expectancy (in 1972). Now, the never married men are closing in on their currently married counterparts. The difference in life expectancy is becoming smaller because that single men now have access to support and health resources that only came because their wife took care of them. In other words, in the 1970s, married men had the advantage because they had their wives to make sure they went to the doctor and took care of themselves. Now, men are taking more responsibility for their own health and take action. Compared to 1972, people who are widowed now report poorer health than their married counterparts. In the 70s, they reported their health as the same as married people, now their health is about 7% worse. No one really knows why widowhood is more damaging to health now than in the 70s. My guess is that widowed people in the 70s had more of a community and extended family to help them out. Now, the widowed are more likely to be isolated. For the widowed, the finding described in the last paragraph seems to be ______.

A. bad news
B. good news
C. a pleasant surprise
D. practical advice

2013年7月30日,人民法院受理了甲公司的破产申请,并同时指定了管理人。管理人接管甲公司后,发现: 2012年4月,甲公司向乙公司采购原材料而欠乙公司80万元货款未付。2013年3月,甲乙双方签订一份还款协议,该协议约定:甲公司于2013年9月10日前偿还所欠乙公司货款及利息共计87万元,并以甲公司所属一间厂房抵押。还款协议签订后,双方办理了抵押登记。乙公司在债权申报期内就上述债权进行了申报。 2012年6月,甲公司向A银行借款120万元,借款期限为1年。丙公司以其所有的部分设备提供抵押担保,并办理了抵押登记。借款到期后,甲公司未能偿还A银行贷款本息。丙公司将用于抵押的设备依法变现,所得价款全部用于偿还A银行,但尚有20万元借款本息未清偿。 2013年7月1日,甲公司与丁公司签订了一份广告代理合同,该合同约定:丁公司代理甲公司发布产品广告;期限2年;一方违约,应当向另一方承担违约金20万元。至甲公司破产申请被受理时,双方均各自履行了部分合同义务。 2012年8月,甲公司向李某购买一项专利,尚欠李某19万元专利转让费未付。李某之子小李创办的戊公司曾于2012年11月向甲公司采购一批电子产品,尚欠甲公司货款21万元未付。人民法院受理甲公司破产申请后,李某与戊公司协商一致,戊公司在向李某支付19万元后,取得李某对甲公司的19万元债权。戊公司向管理人主张以19万元债权抵销其所欠甲公司相应债务。 根据企业破产法律制度的规定,下列说法中,正确的有______。

A. 戊公司取得的债权发生在破产受理前,可以向管理人主张抵销
B. 如果经过人民法院同意,戊公司就可以主张抵销
C. 戊公司是在破产受理后才取得该债权的。不得主张抵销
D. 戊公司欠付甲公司的货款应当向管理人进行清偿
E. 戊公司受让的对甲公司的19万元债权可以在甲公司的破产程序中申报债权

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