题目内容
甲股份有限公司(以下简称A公司)为增值税一般纳税工业企业，适用的增值税税率为17%，所得税税率为33%，提供运输劳务的营业税税率为3%，转让不动产和无形资产的营业税税率为5%。城市维护建设税和教育费附加略。甲公司主要生产和销售甲产品，兼营提供运输劳务。该企业对原材料采用计划成本核算，原材料账户1月1日余额为102万元，材料成本差异账户1月1日借方余额为2万元。 2007年度甲公司发生下列有关经济业务： (1)购入材料一批，专用发票注明的材料价款100万元，增值税17万元，材料已经验收入库，企业开出商业汇票支付。该批材料计划成本98万元； (2)企业用银行存款支付上述购买材料的商业汇票款117万元； (3)销售甲产品一批，该批产品的成本80万元，销售货款200万元，专用发票注明的增值税额为34万元，产品已经发出，提货单已经交给买方，货款及增值税尚未收到； (4)上项产品销售业务中，买方用银行存款支付了款项174万元，余款则开具了一张面值60万元，期限为4个月的不带息商业承兑汇票； (5)当年发生材料计划成本150万元。其中生产产品领用原材料计划成本100万元，生产车间领用材料计划成本40万元，企业管理部门耗用材料计划成本10万元。计算材料成本差异率并结转发出材料应负担的成本差异； (6)当年分配并发放职工工资200万元，其中：生产工人工资100万元，车间管理人员工资40万元，从事运输劳务的人员工资10万元，企业管理人员工资40万元，在建工程工人工资10万元； (7)用银行存款购买建筑材料一批，增值税专用发票上注明的价款为20万元，增值税 3.4万元，并支付运杂费0.6万元； (8)本年提供运输劳务收入40万元存入银行，假定发生的相关成本、费用(不包括工资)20万元，均用银行存款支付； (9)10月10日转让一项专利权的所有权，取得转让价款20万元存入银行，该专利权的账面余额为12万元，累计摊销为2万元； (10)10月20日，转让一项不动产取得转让收入40万元。该不动产原值为60万元，已提折旧10万元，转让时支付清理费用2万元； (11)本年度计提坏账准备4万元； (12)本年度计提固定资产折旧94.6万元，其中计入制造费用的固定资产折旧70万元，计入管理费用的折旧为24.6万元； (13)当年无形资产摊销5万元，用银行存款支付销售费用20万元； (14)用银行存款80万元购入不需安装的设备一台，设备已交付使用； (15)从银行取得一笔长期借款200万元存入银行； (16)计算本年应交所得税； (17)当年用银行存款缴纳增值税、所得税、营业税。 要求： (1)根据上述经济业务编制甲公司会计分录； (2)根据上述资料编制利润表。(金额单位用万元表示) 利润表 甲公司 2007年度 单位：万元 项目 本期金额 一、营业收入 减：营业成本 营业税金及附加 销售费用 管理费用 财务费用 资产减值损失 加：公允价值变动收益(损失以“一”号填列) 其中：对联营企业和合营企业的投资收益 二、营业利润(亏损以“一”号填列) 加：营业外收入 减：营业外支出 其中：非流动资产处置损失 三、利润总额(亏损总额以“一”号填列) 减：所得税费用 四、净利润(净亏损以“一”号填列)
查看答案
搜索结果不匹配？点我反馈
更多问题
One afternoon when lessons were over, Peter and Paul left school. When the boys reached home, it was seven o’ clock. It was dark outside, but there was a light inside their home and the door was open. They knew their parents were both at work, so they were surprised to see a man inside. They could see the man was looking for something. "He must be a thief," Paul said. "I’ll report to the police and you try to talk to him. Then Peter went inside while Paul quickly hurried off to telephone the police. When the man saw Peter, he looked frightened. Then he smiled and said, "You don’t know me, but I’m your father’s friend, he asked me to fetch (取) some money for him." In no time two policemen arrived. As soon as the man saw the policemen, he tried to run off. But he was stopped and caught by the policemen. Just then the boy’s parents returned. "Is this man your friend" one of the policemen asked the boy’s parents. "No!" said Peter’s father. "He is a thief. He wanted to steal my money. I’m glad you’ve caught him.\ It was quite bright outside when the boys got home.
被告人，江某，男，32岁，无业；被告人，苏某，男，35岁，农民。 2004年6月，被告人江某租房开办“一品香餐馆”，同年8月更名为“一品香茶庄”，店内增设酒吧、卡拉OK包房。由于经营无起色，为了增加营业收入，被告人江某从10月份起以当歌厅小姐为名，通过招募、雇佣、强迫等手段使女青年谢某、李某、王某等11人到该店从事卖淫活动。有些女青年开始时犹豫不决，江某便向其大力灌输资产阶级腐朽的生活方式，无耻地煽动说什么“外国人一点都不在乎，你们不要这么蠢!”“你们这么漂亮，绝对可挣大钱!”李某不愿意卖淫，江某便伙同一嫖客苏某，先后强行与李某发生性关系。对于其他女青年，一旦不同意卖淫，江某便大打出手，并施以禁闭、冻饿等，最终迫使其屈服。为了加强对这些卖淫女的控制，江某制定了一套“店规”，规定不经同意不得私自接客，不得不请假外出，吧女与嫖客外出嫖娟，必须经过批准，统一安排，吧女必须陪好客人，让客人满意，否则就得不到工资。由于李某多次逃跑、反抗，被告人江某为了减少麻烦将李某卖给周某。 问：本案应当如何处理
When people become good at doing the things they like they find themselves. Many young people are good at doing things they do not like; many other young people would like to do something at which they are not good. Also many do not think they are good at anything, and do not know what they would like to do. None of them are happy. It is impossible to decide whether one likes something until one has tried it. Trying something new is important. Give each idea a fair chance. If you have decided to try out something new, also decide how long you will stick to it. Then you can make a fair decision. The best thing to judge is not the final goal, but the work which takes you to reach that goal. Almost everybody would like to be highly skilled in doing something, but becoming highly skilled at anything calls for a great deal of time and effort. Finding oneself means not only discovering what one is good at and what one likes; it also means discovering what one is not good at and does not like. So trying something and failing can have its good side. It tells you that you are not fit that particular area and should not take it as your goal. To find oneself one has to know______.
When people become good at doing the things they like they find themselves. Many young people are good at doing things they do not like; many other young people would like to do something at which they are not good. Also many do not think they are good at anything, and do not know what they would like to do. None of them are happy. It is impossible to decide whether one likes something until one has tried it. Trying something new is important. Give each idea a fair chance. If you have decided to try out something new, also decide how long you will stick to it. Then you can make a fair decision. The best thing to judge is not the final goal, but the work which takes you to reach that goal. Almost everybody would like to be highly skilled in doing something, but becoming highly skilled at anything calls for a great deal of time and effort. Finding oneself means not only discovering what one is good at and what one likes; it also means discovering what one is not good at and does not like. So trying something and failing can have its good side. It tells you that you are not fit that particular area and should not take it as your goal. From this passage we know that to find oneself is ______.
微信支付 
支付宝支付