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【简答题】
ABC 公司为一般纳税人,适用增值税税率为17%。该公司2005年5月发生以下经济业务:(12分) (1)1日,出售给新华公司A产品500件,单价为100元,款项已收到; (2)3日,出售给西部公司B产品100件,单价为1000元,款项尚未收到; (3)6日,以银行存款支付广告费6000元; (4)10日,以银行存款捐款希望工程3000元 (5)31日,一次结转本月已销产品的销售成本90000元,其中:A产品为30000元,B产品为60000元; (6)31日,计算应交城市维护建设税为1800元; (7)31日,将收入、费用账户余额转入“本年利润”账户; (8)31日,按本月利润总额的25%计算应交所得税,并将所得税费用转入“本年利润”账户(不考虑纳税调整)。 要求:1根据上述业务编制会计分录; 2根据上述资料分别计算该公司本月的营业利润、利润总额和净利润。
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参考答案：
举一反三
【单选题】按相关建筑面积进行分摊,计算各单元应分摊的面积,应按( )计算。
A.
δSi=k.Si k=∑δSi/∑Si
B.
δSi=k2.Si k=∑δSi/∑Si
C.
δSi=k.Si2 k=∑δSi/∑Si
D.
δSi=k.Si k=∑Si/∑δSi
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【单选题】Task 2 Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45. Letter 1 Dear Ann, I'm going to give a dinner party next month. I want my guest...
A.
is asking for advice on giving a dinner party
B.
knows the secret of giving a pleasant party
C.
is going to attend a dinner party
D.
has successfully held a party
查看完整题目与答案
【单选题】STM32有几个定时器?
A.
5
B.
6
C.
7
D.
8
查看完整题目与答案
【单选题】下列关于人文常识的表述,不正确的是
A.
开创三省六部制和科举制的朝代是隋朝
B.
“民为贵，社稷次之，君为轻”是孟子民本思想的体现
C.
提出“中庸”这一中国传统文化最高价值原则的人是孔子
D.
严复翻译出版的《天演论》所宣传的主要思想是“师夷长技以制夷”
查看完整题目与答案
【单选题】Task 2 Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45. December 13th, 2005 Dear Sirs, I am very happy to apply for the position of sec...
A.
she has difficulty handling her daily work efficiently
B.
she can hardly get a chance to be promoted
C.
she finds her present job too challenging
D.
she is tired of her duties at the college
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【简答题】A large crowd had ____(办公楼外) (assemble)
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【单选题】Task 2 Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45. Dear Sir or Madam, The MDC Company was established in 2001 and in four short ye...
A.
keeps its promise
B.
provides the same products
C.
sells its products at a low price
D.
delivers its products without delay
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【简答题】A large crowd had a______ outside the American embassy. (para.13)
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【判断题】断电器触点间隙过小，易使触点烧坏。
A.
正确
B.
错误
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【单选题】Task 2 Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45. December 22, 2004 Dear Ms. Lin, By the end of 1997, I began to be an office wor...
A.
that he is going to leave the company
B.
that he is going to report on December 31
C.
that he is applying for the job as an assistant
D.
that he is going to stay a week or two longer
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相关题目：
【单选题】按相关建筑面积进行分摊,计算各单元应分摊的面积,应按( )计算。
A.
δSi=k.Si k=∑δSi/∑Si
B.
δSi=k2.Si k=∑δSi/∑Si
C.
δSi=k.Si2 k=∑δSi/∑Si
D.
δSi=k.Si k=∑Si/∑δSi
查看完整题目与答案
【单选题】Task 2 Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45. Letter 1 Dear Ann, I'm going to give a dinner party next month. I want my guest...
A.
is asking for advice on giving a dinner party
B.
knows the secret of giving a pleasant party
C.
is going to attend a dinner party
D.
has successfully held a party
查看完整题目与答案
【单选题】STM32有几个定时器?
A.
5
B.
6
C.
7
D.
8
查看完整题目与答案
【单选题】下列关于人文常识的表述,不正确的是
A.
开创三省六部制和科举制的朝代是隋朝
B.
“民为贵，社稷次之，君为轻”是孟子民本思想的体现
C.
提出“中庸”这一中国传统文化最高价值原则的人是孔子
D.
严复翻译出版的《天演论》所宣传的主要思想是“师夷长技以制夷”
查看完整题目与答案
【单选题】Task 2 Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45. December 13th, 2005 Dear Sirs, I am very happy to apply for the position of sec...
A.
she has difficulty handling her daily work efficiently
B.
she can hardly get a chance to be promoted
C.
she finds her present job too challenging
D.
she is tired of her duties at the college
查看完整题目与答案
【简答题】A large crowd had ____(办公楼外) (assemble)
查看完整题目与答案
【单选题】Task 2 Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45. Dear Sir or Madam, The MDC Company was established in 2001 and in four short ye...
A.
keeps its promise
B.
provides the same products
C.
sells its products at a low price
D.
delivers its products without delay
查看完整题目与答案
【简答题】A large crowd had a______ outside the American embassy. (para.13)
查看完整题目与答案
【判断题】断电器触点间隙过小，易使触点烧坏。
A.
正确
B.
错误
查看完整题目与答案
【单选题】Task 2 Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45. December 22, 2004 Dear Ms. Lin, By the end of 1997, I began to be an office wor...
A.
that he is going to leave the company
B.
that he is going to report on December 31
C.
that he is applying for the job as an assistant
D.
that he is going to stay a week or two longer
查看完整题目与答案
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