题目内容
20×6年2月1日，甲建筑公司（本题下称“甲公司”）与乙房地产开发商（本题下称“乙公司”）签订了一份住宅建造合同，合同总价款为12000万元，建造期限2年，乙公司于开工时预付20%的合同价款。甲公司于20×6年3月1日开工建设，估计工程总成本为10000万元。至20×6年12月31日，甲公司实际发生成本5000万元。由于建筑材料价格上涨，甲公司预计完成合同尚需发生成本7500万元。为此，甲公司于20×6年12月31日要求增加合同价款600万元，但未能与乙公司达成一致意见。 20×7年6月，乙公司决定将原规划的普通住宅升级为高档住宅，与甲公司协商一致，增加合同价款2000万元。20×7年度，甲公司实际发生成本7150万元，年底预计完成合同尚需发生1350万元。 20×8年2月底，工程按时完工，甲公司累计实际发生工程成本13550万元。 假定： （1）该建造合同的结果能够可靠估计，甲公司采用累计实际发生合同成本占合同预计总成本的比例确定完工进度； （2）甲公司20×6年度的财务报表于20×7年1月10日对外提供，此时仍末就增加合同价款事宜与乙公司达成—致意见。 要求：计算甲公司20×6年至20×8年应确认的合同收入、合同费用，并编制甲公司与确认合同收入、合同费用以及计提和转回合伺预计损失相关的会计分录。
查看答案
搜索结果不匹配？点我反馈
更多问题
鼓室、咽鼓管、乳突小房的黏膜相延续，故感染时可互相蔓延。
甲公司自行建造某项生产用大型设备，该设备由A、B、C、D四个部件组成。建造过程中发生外购设备和材料成本7320万元，人工成本 1200万元，资本化的借款费用1920万元，安装费用1140万元，为达到正常运转发生测试费600万元，外聘专业人员服务费360万元，员工培训费120元。20×5年1月，该设备达到预定可使用状态并投入使用。因设备刚刚投产，未能满负荷运转，甲公司当年度亏损720万元。该设备整体预计使用年限为15年，预计净残值为零，采用年限平均法计提折旧。A、B、C、D各部件在达到预定可使用状态时的公允价值分别为3360万元、2880万元、4800万元、2160万元，各部件的预计使用年限分别为10年、15年、20年和12年。按照税法规定该设备采用年限平均法按10年计提折旧，预计净残值为零，其初始计税基础与会计计量相同。甲公司预计该设备每年停工维修时间为15天。因技术进步等原因，甲公司于20×9年1月对该设备进行更新改造，以新的部件E代替了A部件。要求：根据上述材料，不考虑其他因素，回答下列问题。 对于甲公司就该设备更新改造的会计处理，下列各项中，错误的是( )。
1.From Buckingham Palace to Oxford, the UK is loaded with wonderful icons (标志)of past eras. But it has also modernized with confidence. It’s now better known for vibrant (充满活力的) cities with great nightlife and attraction. Fashions, fine dining, clubbing, shopping-the UK is among the world’s best.2.Most people have strong preconceptions about the British. But if you’re one of these people, you’d be wise to abandon those ideas. Visit a nightclub in one of the big cities, a football match, or a good local pub and you might more readily describe the English people as humorous and hospitable. It’s certainly true that no other country in the world has more bird-watchers, sports supporters, pet owners and gardeners than the UK.3.Getting around England is pretty easy. Budget(廉价的)airlines like Easy jet and Rynnair fly domestically. Trains can deliver you very efficiently from one major city to another. Long distance express buses are called coaches. Where coaches and buses run on the same route, coaches are more expensive (though quicker) than buses. London’s famous black cabs are excellent but expensive. Minicabs are cheaper competitors, with freelance(个体的)drivers. But usually you need to give a call first. London’s underground is called the Tube. It’s very convenient and can get you to almost any part of the city.4.The UK is not famous for its food. But you still need to know some of the traditional English foods. The most famous must be fish and chips. The fish and chips are deep fried in flour, English breakfast is something you need to try. It is fried bacon, sausages, fried eggs, black pudding, fried tomatoes, fried bread and baked beans, with toast and a pot of tea. Other things like shepherd’s pie and Yorkshire pudding are also well-known as a part of English food culture.5.Pubbing and clubbing are the main forms of English nightlife, especially for the young. Pubbing means going to a pub with friends, having drinks, and chatting. Clubbing is different from pubbing and includes going to a pub, or a place of music, or a bar, or any other places to gather with friends. Clubbing can be found everywhere. Usually there is some kind of dress code for clubbing, such as no jeans, no sportswear, or smart clubwear, while pubbing is much more casual. Paragraph 4（）
第一篇Trying to Find a Partner One of the most striking findings of a recent poll in the UK is that of the people interviewed, one in two believes that it is becoming more difficult to meet someone to start a family with. Why are many finding it increasingly difficult to start and sustain intimate relationships Does modem fife really make it harder to fall in love Or are we making it harder for ourselves It is certainly the case today that contemporary couples benefit in different ways from relationships. Women no longer rely upon partners for economic security or status. A man doesn’t expect his spouse to be in sole charge of running his household and raising his children. But perhaps the knowledge that we can live perfectly well without a partnership means that it takes much more to persuade people to abandon their independence. In theory, finding a partner should be much simpler these days. Only a few generations ago, your choice of soulmate (心上人) was constrained by geography, social convention and family tradition. Although it was never explicit, many marriages were essentially arranged. Now those barriers have been broken down. You can approach a builder or a brain surgeon in any bar in any city on any given evening. When the world is your oyster (牡蛎) ,you surely have a better chance of finding a pearl. But it seems that the old conventions have been replaced by an even tighter constraint: the tyranny of choice. The expectations of partners are inflated to an unmanageable degree: good looks, impressive salary, kind to grandmother, and right socks. There is no room for error in the first impression. We think that a relationship can be perfect. If it isn’t, it is disposable. We work to protect ourselves against future heartache and don’t put in the hard emotional labor needed to build a strong relationship. Of course, this is complicated by realities. The cost of housing and child-rearing creates pressure to have a stable income and career before a life partnership. Which of the following is NOT true about a contemporary married couple（）
微信支付 
支付宝支付