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甲公司为增值税一般纳税企业，适用的增值税税率为17%。有关资料如下： (1)产品、材料销售价格中均不含增值税； (2)按实际成本核算，逐笔结转销售成本； (3)2012年12月1日有关科目余额如下：2012年12月1日部分科目余额表 单位：元科目名称借方贷方科目名称借方贷方库存现金8000 固定资产18800000 银行存款560000 累计折旧 460000应收账款300000 固定资产减值准备 200000坏账准备 15000预收账款20000 原材料100000 应交税费 95000库存商品980000 实收资本 45000000长期股权投资200000 盈余公积 50000 (4)2012年12月份甲公司发生如下经济业务： ①12月6日，购入原材料一批，增值税专用发票上注明买价为50000元，增值税税额8500元，对方代垫运杂费1500元，货款尚未支付。该材料已验收入库； ②12月8日，因扩大经营规模需要，接受B公司投入不需要安装的管理用设备一台并交付使用，合同约定的价值为4000000万元(与公允价值相符)，增值税税额680000元。经约定甲公司接受B公司的投入资本为4000000元，相关法律手续已办妥。 ③12月13日，采用分期付款方式购入需要安装的A设备一套； 合同约定的价款为6500000元，分3年于每年6月份等额支付；该分期支付购买价款的现值为6200000元； ④12月16日，销售商品一批，增值税专用发票上注明的售价为600000元，增值税税额为102000元，实际成本450000元。为了及早收回货款在合同中规定的现金折扣条件为2/10，1/20，n/300。假定现金折扣不考虑增值税。至12月末甲公司尚未收到该款项； ⑤12月20日，甲公司发出原材料60000元，其中30%用于销售(款项已收到)，20%用于安装A设备(设备已于12月底安装完成)50%用于无形资产研发项目，该研发项目尚处在研究阶段； ⑥12月24日，因质量问题收到本年11月1日销售给丁公司的产品。该批产品的售价为300000元，增值税税额为51000元，该批商品成本为180000元。甲公司尚未收到款项； ⑦12月31日，计提固定资产折旧840000元，计提坏账准备3000元，存货跌价准备12000元； 假定除上述资料外，不考虑其他因素。 根据上述资料，回答问题。 甲公司2012年12月31日的资产负债表中“存货”项目应填列的金额为______元。
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Directions: In this part, you will have 15 minutes to go over the passage quickly and answer the questions on Answer Sheet 1. For questions 1 - 7, mark Y (for YES) if the statement agrees with the information given in the passage; N (for NO) if the statement contradicts the information given in the passage; NG (for NOT GIVEN) if the information is not given in the passage. For questions 8 - 10, complete the sentences with the information given in the passage. The Why’s of Some Popular Superstitions Do you carry a lucky penny Have you ever knocked on wood or crossed your fingers after talking about something pleasant Do you avoid walking under a ladder Most of today’s superstitious beliefs can be traced back to those of primitive people who had no understanding of the laws of nature. However, there are few people even today who are completely free of superstitious beliefs. So have fun with them and enjoy them, but don’t take them seriously. Crossing Your Fingers. Often people cross their fingers when making a wish. They believe this will make the wish come true. This came from the idea that when two lines crossed, the wish was held at the center of the lines until it came to pass, Umbrellas. Will opening an umbrella indoors bring bad luck and disappointments This superstition began in the Old World many years ago, when umbrellas were made big enough to cover a whole family. When opened indoors, these clumsy, thick things usually hurt someone or broke something in the house. They were bad luck indeed. Walking Under a Ladder. In past centuries walking under ladders was forbidden in some countries. One of the oldest beliefs was that a leaning ladder made a triangle, a symbol of life, with the wall and the floor. Anyone who walked through this sacred triangle would be punished unless counter-charms were used. He might save himself by making a wish or crossing his fingers. In fact, it is sensible to avoid walking under ladders. A ladder can collapse, or a workman’s tool resting on it can fall and hit you. Spill Salt. Many superstitions have been built around salt. We now understand the chemical reasons that enable salt to melt snow but help freeze ice cream. But the ancients thought that salt was magic and could perform good or evil. When they discovered that salt could preserve food, they felt it could also protect them. It was believed that spilling salt was a warning from friendly spirits that evil was nearby. The people thought that the good spirits live on the right side of the body and the evil ones on the left. Therefore, early man threw a pinch of salt over his left shoulder to win the favor of the spirits who planned to hurt him. Breaking a Mirror. Some people think that breaking a mirror will mean seven years of hard luck. This started long before mirrors were known, when early man believed that the reflection he saw of himself in a pool of water was his soul, or "other self". This other self would be injured if disturbed in any way. After mirrors were made of glass, breaking one continued to mean bad luck to the other self. About 2,000 years ago, the Romans thought that life renewed itself every seven years. That’s why it would take a person that long to recover from such a blow. Sneezes. Your friends are likely to say "God bless you" when you sneeze. In the Near and Far East people may clasp their hands and bow toward you. The custom of asking God’s blessing began when early man believed that a person’s spirit or soul was in the form of air or breath in the head. A sneeze might expel the spirit for a short time, or even forever, unless God prevented it. The act of bowing toward the sneezer was also counter-magic and meant "May your soul not escape." It would take a person seven years to recover from the bad luck caused by breaking a mirror because ______.
企业持有的以公允价值计量且其变动计入当期损益的金融资产，包括为交易目的所持有的股票投资，投资持有期间获得的现金股利在实际收到时作为交易性金融资产——成本的冲减。
非正常消耗的直接材料、直接人工和制造费用，应在发生时计入当期损益，不应计入存货成本。
甲公司为增值税一般纳税企业，适用的增值税税率为17%。有关资料如下： (1)产品、材料销售价格中均不含增值税； (2)按实际成本核算，逐笔结转销售成本； (3)2012年12月1日有关科目余额如下：2012年12月1日部分科目余额表 单位：元科目名称借方贷方科目名称借方贷方库存现金8000 固定资产18800000 银行存款560000 累计折旧 460000应收账款300000 固定资产减值准备 200000坏账准备 15000预收账款20000 原材料100000 应交税费 95000库存商品980000 实收资本 45000000长期股权投资200000 盈余公积 50000 (4)2012年12月份甲公司发生如下经济业务： ①12月6日，购入原材料一批，增值税专用发票上注明买价为50000元，增值税税额8500元，对方代垫运杂费1500元，货款尚未支付。该材料已验收入库； ②12月8日，因扩大经营规模需要，接受B公司投入不需要安装的管理用设备一台并交付使用，合同约定的价值为4000000万元(与公允价值相符)，增值税税额680000元。经约定甲公司接受B公司的投入资本为4000000元，相关法律手续已办妥。 ③12月13日，采用分期付款方式购入需要安装的A设备一套； 合同约定的价款为6500000元，分3年于每年6月份等额支付；该分期支付购买价款的现值为6200000元； ④12月16日，销售商品一批，增值税专用发票上注明的售价为600000元，增值税税额为102000元，实际成本450000元。为了及早收回货款在合同中规定的现金折扣条件为2/10，1/20，n/300。假定现金折扣不考虑增值税。至12月末甲公司尚未收到该款项； ⑤12月20日，甲公司发出原材料60000元，其中30%用于销售(款项已收到)，20%用于安装A设备(设备已于12月底安装完成)50%用于无形资产研发项目，该研发项目尚处在研究阶段； ⑥12月24日，因质量问题收到本年11月1日销售给丁公司的产品。该批产品的售价为300000元，增值税税额为51000元，该批商品成本为180000元。甲公司尚未收到款项； ⑦12月31日，计提固定资产折旧840000元，计提坏账准备3000元，存货跌价准备12000元； 假定除上述资料外，不考虑其他因素。 根据上述资料，回答问题。 关于业务④，下列表述正确的是______。
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