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【多选题】
大森林公司为增值税一般纳税人,销售货物适用的增值税率为 16 % 。 2019 年 6 月发生有关经济业务如下: ( 1 ) 6 月 2 日,预收甲公司购货定金 100 ,并于当日送存银行 ( 2 ) 6 月 16 日,从乙公司购入生产用原材料一批,取得货物增值税专用发票注明的价款为 200 ,增值税税额为 32 。按照购买协议规定,大森林公司可以享受现金折扣的条件为 2 / 10 , 1 / 20 ,N/ 30 (计算现金折扣是不考虑增值税)。大森林公司以银行存款支付运费并取得运费增值税专用发票注明的运费 1 ,增值税税额 0 . 1 。 ( 3 ) 6 月 19 日,将甲公司的预定货物发出,开具增值税专用发票注明的价款为 200 ,增值税税额为 32 ,余款尚未收回。 ( 4 ) 6 月 25 日,大森林公司公司支付货款。 ( 5 ) 7 月 1 日,因欠丙公司货款 255 公司开具面值为 255 、期限为 6 个月的无息银行承兑汇票一张。因向银行申请承兑汇票以银行存款支付的汇票手续费 2 。 ( 6 ) 12 月 31 日,公司开具的银行承兑汇票到期,大森林公司无力支付。 要求:根据上述资料,不考虑其他因素,回答下列问题。(答案中金额单位用表示) 下列各项中,大森林公司的会计处理正确的是A.
6 月 2 日 借：银行存款 100 贷：预收账款 100
B.
7 月 1 日 借：应付账款 255 贷：应付票据 255
C.
7 月 1 日 借：财务费用 2 贷：银行存款 2
D.
12 月 31 日 借：应付票据 255 贷：应付账款 255
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【单选题】Why is the taxi driver happy to see the young man ?
A.
Because he has waited there all day for the young man .
B.
Because the young man was the only passenger on the train .
C.
Because he hopes to make big money from the young man .
D.
Because the young man brings him two suitcases of gifts.
【单选题】If you cut another car off， its driver may be __________． 查看材料
A.
impatient
B.
terrible
C.
angry
D.
both A and C
【单选题】The driver___________the passengers ofF at the supermarket andthen went to the next stop.
A.
fell
B.
sank
C.
dropped
D.
stepped
【单选题】According to Brand, older workers suffered less than young laid-off workers because
A.
young workers feel more humiliated at being laid off than older people.
B.
older workers want to retire earlier to enjoy their life.
C.
young workers cannot get used to the life after being laid off.
D.
older workers do not worry about their retirement life after being laid off.
【简答题】A pretty, well-dressed young lady stopped a taxi in a big square, and said to the driver, “Can you see that young man at the other side of the square?” “Yes,” said the taxi-driver. The young man was s...
【单选题】The passenger ( ) to the driver to stop the bus and let him get off.
A.
moved
B.
mentioned
C.
motioned
D.
motivated
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