题目内容
长江公司为增值税一般纳税人。2005年1月，长江公司因生产需要，决定用自营方式建造一厂房。相关资料如下： (1) 2005年1月5日，购入工程用专项物资200万元，增值税额为34万元，该批专项物资已验收入库，款项用银行存款付讫。 (2) 领用上述专项物资，用于建造厂房。 (3) 领用本单位生产的水泥一批用于工程建设，该批水泥成本为40万元，税务部门核定的计税价格为50万元，增值税税率为17%。 (4) 领用本单位外购原材料一批用于工程建设，原材料实际成本为10万元，应负担的增值税额为1.7万元。 (5) 2005年1月至3月，应付工程人员工资20万元，用银行存款支付其他费用5.8万元。 (6) 2005年3月31日，该厂房达到预定可使用状态，估计可使用20年，估计净残值为 20万元，采用直线法计提折旧。 (7) 2009年12月31日，该厂房突遭火灾焚毁，残料估计价值10万元，验收入库，用银行存款支付清理费用2万元。经保险公司核定的应赔偿损失20万元，尚未收到赔款。长江公司确认了该厂房的毁损损失。 要求： (1) 计算该厂房的入账价值。 (2) 计算2005年度该厂房应计提的折旧额。 (3) 编制长江公司2005年度与上述业务相关的会计分录。 (4) 编制长江公司2009年12月31日清理该厂房的会计分录。 (“应交税费”科目要求写出明细科目和专栏名称，答案中的金额单位用万元表示)
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TEXT G Savor The Savor return is our most flexible leisure ticket. It can be used on all trains on Saturdays, Sundays and public holidays. On Mondays and Fridays it can be used on most trains except some peak trains. Conditions of travel - You must book your ticket at least seven full days before you start your journey. - You must return within thirty-one days. - Break of journey is not allowed. - There are no reductions on Savor return tickets for children under the age of sixteen. - Savor return tickets are only available for journeys over fifty miles. The Savor return ticket is NOT valid for ______
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