题目内容

某企业本月工资总额108 000元,其中基本生产车间生产工人工资80 000元(A产品生产工时50 000小时,B产品生产工时30 000小时),辅助生产车间人员工资5 000元,基本生产车间管理人员工资8 000元,厂部管理人员工资10 000元,福利部门人员工资5 000元。要求:(13分) 按(1)中工资费用总额的14%计提职工福利费,写出计算过程,并编制相应会计分录。

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“材料成本差异”账户是材料按实际成本计价核算时设置的。

A. 对
B. 错

计算所得税及相关账务处理: 某公司12月份的利润总额为110 000元,国库券投资收益20 000元,罚款支出10 000元。所得税税率为25%。要求: 写出将本期净利润转入利润分配的会计分录。

Mall of Few Words Everyone chases success,but not all of us want to be famous South African writer John Maxwell Coetzee is__(51)for keeping himself to himself When the 63-year-old was named the 2003 Nobel Prize winner for literature earlier this month,reporters were warned that they would find him“particularly difficult to___(52)”. Coetzee lives in Australia but spends part of the year teaching at the University of Chicago He seemed___(53)by the news that he won the US$1 3 million prize “It came as a complete surprise.1 wasn’t even aware they were due to make the announcement,he said.His___(54)of privacy led to doubts as to whether Coetzee will attend Pnize-giving in Stockholm,Sweden,on December 10.But despite being described as____(55)to track down,the critics agree that his Writing is easy to get to know Born in Cape Town,South Africa,to all English-speaking family,Coetzee___(56)his breakthrough in 1980 with the novel“Waiting for the Barbarians(野蛮人)”He____(57) his place among the world’s leading writers with two Booker prize victories,Britain’s highest honour for novels He first_____(58)in l983forthe“Life and Times of Michael k”and his second title came in 1999 for“Disgrace” A major theme in his work is South Africa’s former apartheid(种族隔离)system,which divided whites from blacks____(59)with the problems of violence,crime and racial division that still exist in the country his books have enabled ordinary people to understand apartheid____(60)within. ‘I have always been more interested in the past than the future,”he said in a rare interview. ‘The past___(61)its shadow over the present.I hope I have made one or two people think——(62)about whether they want to forget the past completely.”In fact this purity in his writing seems to be__(63)in his personal life.Coetzee is a vegetarian,a cyclist rather than a motorist and doesn’t drink alcohol.But what he has___(64)to literature,culture and the people of South Africa is far greater than the things he has given up.“In looking at weakness and failure in life,”the Nobel prize judging panel said,“Coetzee’s work____(65)the divine(神圣的)spark in man.” 64()

A. contributed
B. distributed
C. attributed
D. showed

预提费用如出现借方余额,则属于待摊费用性质。

A. 对
B. 错

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