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甲公司为增值税一般纳税人,增值税税率为17%。甲公司于2010年1月1日从银行借入资金4000万元,借款期限为3年,年利率为5%,利息从2011年开始于每年年初支付,到期时归还本金及最后一年利息。所借款项已存入银行。甲公司用该借款于当日购买不需安装的设备一台,价款为3510万元(含增值税510万元),另支付运杂费及保险费等20万元,设备已于当日投入使用。 要求:根据上述资料,不考虑其他因素,分析回答下列小题。 (答案中金额单位用万元表示) 下列关于长期借款的相关会计分录中,正确的是______。

A. 2010年1月1日: 借:银行存款 4000 贷:长期借款—本金 4000
B. 购入设备时: 借:固定资产 3530 贷:银行存款 3530
C. 2010年12月31日: 借:财务费用 200 贷:应付利息 200
D. 2013年1月1日: 借:长期借款 4000 应付利息 200 贷:银行存款 4200

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Directions:Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written neatly on ANSWER SHEET 2.All U. S. nuclear weapons production facilities are presently closed down, and if the various agreements are adhered to, those facilities will never be required except for one critical capability. All modern nuclear weapons use uranium (铀), plutonium (钚), and tritium (氚). Uranium and plutonium have very long half-lives, and there is large surplus of these materials.Tritium, however, has a relatively short half-life of about 12.6 years, so about 5 percent of the amount on hand must be replaced each year to maintain the current inventory. (46) Because of the large retirement of nuclear weapons by the United States in compliance with early agreements and national policy, tritium from retired weapons has been used to make up that lost through natural decay. (47) However, in about 10 to 15 years, depending on future negotiations, the United States will need a guaranteed supply of tritium to maintain its stockpile at whatever level is agreed on.In anticipation of this future need to produce tritium, Defense Office Executive is pursuing two technologies. One uses a nuclear reactor that could also produce electricity whose sale would recover not only the capital cost of the reactor but also its annual operational cost. (48) Unfortunately, the present Administration has a definite bias against nuclear power, so an alternative method is also being pursued even though it is agreed that it will cost twice as much as a reactor and use as much electricity as a reactor would produce. This technology uses an accelerator to produce high-energy protons that in turn produce neutrons.The main argument for the accelerator is that it produces no conventional nuclear wastes. (49) Proponents readily admit that it will produce radioactive materials, but with a relatively short half-life compared with that of wastes from spent nuclear fuel. The fact that the accelerator will require the equivalent of a nuclear power plant to supply its electricity is ignored.(50) Proponents ’also neglect to mention that about 22 percent of all electrical energy generated in the United States comes from nuclear power plants, so that 22 percent of the power used by the accelerator will generate conventional nuclear wastes, in addition to those the accelerator produces. There is an alternative to either the reactor or the accelerator, which is simply to buy the required tritium from Canada or Russia. Proponents readily admit that it will produce radioactive materials, but with a relatively short half-life compared with that of wastes from spent nuclear fuel

The molecules of carbon dioxide in the Earth’s atmosphere affect the heat balance of the Earth by acting as a one-way screen. (1) these molecules allow radiation at visible wavelengths, where most of the energy of sunlight is concerned, to pass (2) , they absorb some of the longer-wave-length, infrared emissions radiated from the Earth’s surface, radiation that would (3) be transmitted back into space. For the Earth to maintain a constant average temperature, such emissions from the planet must (4) incoming solar radiation. If there were no carbon dioxide in the atmosphere, heat would (5) from the Earth much more easily.Today, (6) , the potential problem is too much carbon dioxide. Could the increase in carbon dioxide (7) a global rise in average temperature, and could such a rise have serious (8) for human society Mathematical models that allow us to calculate the rise in temperature as a function of the increase (9) ;that the (10) is probably yes.One mathematical model (11) that doubling the atmospheric carbon dioxide would raise the global mean surface temperature by 2.5℃. This model assumes that the atmosphere’s relative humidity remains constant and the temperature decreases with altitude at a (12) of 6.5℃ per kilometer. The assumption of constant relative humidity is important, because water vapor in the atmosphere is another (13) absorber or radiation at infrared wavelengths. Because warm air can hold more (14) than cool air, the relative humidity will be constant (15) the amount of water vapor in the atmosphere increases (16) the temperature rises. (17) , more infrared radiation would be absorbed and reradiated (18) to the Earth’s surface. The resultant warming at the surface could be expected to melt snow and ice, (19) the Earth’s reflectivity. More solar radiation would be absorbed, (20) to a further increase in temperature. Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.14()

A. moisture
B. weight
C. dimension
D. compound

阅读下面这篇短文,短文后列出了7个句子,清根据短文的内容对每个句子作出判断。如果该句提供的是正确信息,请选择A项;如果该句提供的是错误信息,请选择B项;如果该句的信息文章中没有提及,请选择C项。 Plants in Desert Only special plants can survive the terrible climate of a desert, for these are regions when the annual range of the soil temperature can be over 75℃. Furthermore, during the summer there are few clouds in the sky to protect plans from the sun’ s ray. Another problem is the fact that there are frequently strong winds that drive small, sharp particles of sand into the plants,earing and damaging them. The most difficult probiem for all forms of plant life, however, is the fact that the entire annual rainfall occurs during a few days or weeks in spring. Grasses and flowers in desert survive from one year to the next by existing through the long, hot, dry season in the form of seeds. These seeds remain inactive unless the fight amount of’rain falls. If no rain falls, or if insufficient rain falls, they wait until the next year, or even still the next. Another factor that helps these plants to survive is the fact that their life cycles are short. By the time the water from the spring rains disappears — just a few weeks after it falls — such plants no longer need any. The perennials (多年生植物) have special features that enable them to survive as plants for several years. Thus, nearly all desert perennials have extensive root systems below ground and a small shoot system above ground. The large root network enables the plant to absorb as much water as possible in short time. The small shoot system, on the other hand, considerably limits water loss by evaporation. Another feature of many perennials is that after the rainy season they 10se their leaves in preparation for the long, dry season, just as trees in wetter climates lose theirs in preparation for the winter. This reduces their water loss by evaporation (蒸发) duing the dry season. Then, in next rainy season, they come fully alive once more, and grow new branches, leaves and flowers, just as the grasses and flowers in desert do. Grasses and flowers in desert are unable to survive because they stay in the form of seeds to wait for the right amount of water to come.

A. Right
B. Wrong
C. Not mentioned

Directions:Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written neatly on ANSWER SHEET 2.All U. S. nuclear weapons production facilities are presently closed down, and if the various agreements are adhered to, those facilities will never be required except for one critical capability. All modern nuclear weapons use uranium (铀), plutonium (钚), and tritium (氚). Uranium and plutonium have very long half-lives, and there is large surplus of these materials.Tritium, however, has a relatively short half-life of about 12.6 years, so about 5 percent of the amount on hand must be replaced each year to maintain the current inventory. (46) Because of the large retirement of nuclear weapons by the United States in compliance with early agreements and national policy, tritium from retired weapons has been used to make up that lost through natural decay. (47) However, in about 10 to 15 years, depending on future negotiations, the United States will need a guaranteed supply of tritium to maintain its stockpile at whatever level is agreed on.In anticipation of this future need to produce tritium, Defense Office Executive is pursuing two technologies. One uses a nuclear reactor that could also produce electricity whose sale would recover not only the capital cost of the reactor but also its annual operational cost. (48) Unfortunately, the present Administration has a definite bias against nuclear power, so an alternative method is also being pursued even though it is agreed that it will cost twice as much as a reactor and use as much electricity as a reactor would produce. This technology uses an accelerator to produce high-energy protons that in turn produce neutrons.The main argument for the accelerator is that it produces no conventional nuclear wastes. (49) Proponents readily admit that it will produce radioactive materials, but with a relatively short half-life compared with that of wastes from spent nuclear fuel. The fact that the accelerator will require the equivalent of a nuclear power plant to supply its electricity is ignored.(50) Proponents ’also neglect to mention that about 22 percent of all electrical energy generated in the United States comes from nuclear power plants, so that 22 percent of the power used by the accelerator will generate conventional nuclear wastes, in addition to those the accelerator produces. There is an alternative to either the reactor or the accelerator, which is simply to buy the required tritium from Canada or Russia. However, in about 10 to 15 years, depending on future negotiations, the United States will need a guaranteed supply of tritium to maintain its stockpile at whatever level is agreed on.

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