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某生产企业位省会城市，2006年5月转让一座旧办公楼，取得转让收入500000元，并收到转账支票一张。已知该办公楼的原价为2000000元，己提折旧1400000元，转让过程中发生清理费用和印花税10000元，款项以银行存款支付，企业会计处理如下：（1）取得收入时借：银行存款500000贷：其他应付款500000（2）转销固定资产时借：固定资产清理600000累计折旧1400000贷：固定资产2000000（3）支付清理费用借：固定资产清理10000贷：银行存款10000（4）结转净收益借：营业外支出610000贷：固定资产清理610000已知：该企业营业税税率5%，城市维护建设税税率7%，教育费附加率为3%。根据上述资料，回答下列问题：下列关于该企业本笔业务账务调整分录正确的有（）。
A.
借：其他应付款500000贷：固定资产清理500000
B.
借：固定资产清理2500贷：应交税金-应交营业税25000--应交城建税1750其他应交款-应交教育费附加750
C.
借：固定资产清理472500贷：营业外收入472500
D.
借：固定资产清理137500贷：营业外收入137500
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参考答案：
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【简答题】St. Paul’s Cathedral Ludgate Hill, EC4 Underground: St. Paul’s; Bus: 6, 8, 11, 15, 22, 25 Open: Daily 8:00-19:00 (17:00 from Oct. to Mar.) Entrance free Designed by the great architect, Sir Christophe...
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【单选题】轿厢内部净高度不得小于( )米。
A.
1.5
B.
2
C.
2.1
D.
2.2
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【单选题】At the end of the term, you should reflect yourself over what you have ____ and what is left undone, and make up your new year plan.
A.
accumulated
B.
accommodated
C.
attained
D.
abandoned
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【单选题】What did the assassinations reflect according to the passage?
A.
The killings are too skilled to be detected.
B.
The confrontation between Iran and Israel is tense.
C.
The nuclear experiment is dangerous.
D.
The intelligent department of Iran didn't work well.
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【单选题】Visitors to St. Paul's Cathedral are sometimes astonished as they walk round the space under the arch to come upon a statue which would appear to be that of a retired armed man meditating upon a waste...
A.
they don't expect it to be there
B.
it's dressed in Roman costume
C.
it's situated in the dome
D.
it's dressed in eighteenth-century costume
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【简答题】名词解释: 什么是低压电器?
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【单选题】为了乘员的安全和舒适,轿厢入口和内部的净高度不得小于( )米。
A.
1.8
B.
2
C.
2.2
D.
2.6
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【单选题】以下哪种药物不属于制酸剂?()
A.
醋酸
B.
碳酸氢钠
C.
氢氧化铝
D.
柠檬酸铋胶体
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【单选题】轿厢内部净高度不得小于( )米。
A.
1.5
B.
2.0
C.
2.1
D.
2.2 4.EPROM
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【判断题】为了乘员的安全和舒适ꎬ 轿厢入口和内部的净高度不得小于2 米,为防止乘员过多而引起超载,轿厢的有效面积必须予以限制。
A.
正确
B.
错误
查看完整题目与答案
相关题目：
【简答题】St. Paul’s Cathedral Ludgate Hill, EC4 Underground: St. Paul’s; Bus: 6, 8, 11, 15, 22, 25 Open: Daily 8:00-19:00 (17:00 from Oct. to Mar.) Entrance free Designed by the great architect, Sir Christophe...
查看完整题目与答案
【单选题】轿厢内部净高度不得小于( )米。
A.
1.5
B.
2
C.
2.1
D.
2.2
查看完整题目与答案
【单选题】At the end of the term, you should reflect yourself over what you have ____ and what is left undone, and make up your new year plan.
A.
accumulated
B.
accommodated
C.
attained
D.
abandoned
查看完整题目与答案
【单选题】What did the assassinations reflect according to the passage?
A.
The killings are too skilled to be detected.
B.
The confrontation between Iran and Israel is tense.
C.
The nuclear experiment is dangerous.
D.
The intelligent department of Iran didn't work well.
查看完整题目与答案
【单选题】Visitors to St. Paul's Cathedral are sometimes astonished as they walk round the space under the arch to come upon a statue which would appear to be that of a retired armed man meditating upon a waste...
A.
they don't expect it to be there
B.
it's dressed in Roman costume
C.
it's situated in the dome
D.
it's dressed in eighteenth-century costume
查看完整题目与答案
【简答题】名词解释: 什么是低压电器?
查看完整题目与答案
【单选题】为了乘员的安全和舒适,轿厢入口和内部的净高度不得小于( )米。
A.
1.8
B.
2
C.
2.2
D.
2.6
查看完整题目与答案
【单选题】以下哪种药物不属于制酸剂?()
A.
醋酸
B.
碳酸氢钠
C.
氢氧化铝
D.
柠檬酸铋胶体
查看完整题目与答案
【单选题】轿厢内部净高度不得小于( )米。
A.
1.5
B.
2.0
C.
2.1
D.
2.2 4.EPROM
查看完整题目与答案
【判断题】为了乘员的安全和舒适ꎬ 轿厢入口和内部的净高度不得小于2 米,为防止乘员过多而引起超载,轿厢的有效面积必须予以限制。
A.
正确
B.
错误
查看完整题目与答案
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