皮皮学，免费搜题
登录
logo - 刷刷题
搜题
【简答题】
某企业为增值税一般纳税人，使用的增值税税率为17%。2016年12月1日，该企业“原材料-甲材料”科目起初结余数量为2000千克，单位成本为15元，未存货跌价准备。12月份发生有材料首发业务或有事项如下： (1)10日，购入甲材料2010千克，增值税专用发票上注明的价款为32320元，增值税税额为5494.4元，销售方代垫运杂费2680元(不考虑增值税)，运输过程中发生合理损耗20千克。材料已验收入库，款项尚未支付。 (2)20日，销售甲材料100千克，开出的增值税专用发票上主营的价款为2000元，增值税额为340元。材料已发出，并已向银行办妥托收手续。 (3)25日，本月生产产品耗用甲材料3000千克，生产车间一般好用甲材料100千克。 (4)31日，采用月末一次加权平均法计算结转发出甲材料成本 (5)31日，预计甲材料可变现净值为12800. 要求：根据上述资料，不考虑其他因素，分析回答下列小题。 1.根据资料(3)，下列各项中，关于该企业发出材料会计处理的表述正确的是() A.生产车间一般耗用原材料应计入制造费用 B.生产产品耗用原材料应计入制造费用 C.生产车间一般好用原材料应计入管理费用 D.生产产品耗用原材料应计入生产成本 2.根据资料期初资料，资料(1)到(4)，下列各项中，关于结转销售材料成本的会计处理正确的是() A.其他业务成本增加1625元 B.甲材料加权平均单位成本16.25元 C.主营业务成本增加1625元 D.甲材料加权平均成本15.58元 3.根据期初资料，资料(1)到(5)，下列各项中，关于该企业12月末原材料的会计处理结果表述正确的是() A.12月末甲材料的成本为13000元 B.12月末应存货跌价准备200元 C.12月末列入资产负债表“存货”先那个木的“原材料”金额为12800 D.12月末甲材料成本高于其可变现净值，不存货跌价准备
手机使用
分享
复制链接
新浪微博
分享QQ
微信扫一扫
微信内点击右上角“…”即可分享
反馈
参考答案：
举一反三
【判断题】Although Nathaniel Hawthorne is ambiguous and his tales are often capable of more than one interpretation, he is at his best when writing about evil.
A.
正确
B.
错误
查看完整题目与答案
【判断题】管理层次有决策层和操作层。
A.
正确
B.
错误
查看完整题目与答案
【单选题】What does the author conclude.
A.
He is better than his wife at taking care of children.
B.
A child prefers to stay with his/her father.
C.
A man can take good care of children if he gets the experience.
D.
A child prefers to stay with his/her mother.
查看完整题目与答案
【单选题】40 What does the author conclude? A He is better than his wife at taking care of children.
B.
A child prefers to stay with his/her father.
C.
A man can take good care of children if he gets the experience
D.
A child prefers to stay with his/her mother.
查看完整题目与答案
【简答题】请写出下列程序的输出结果：x=-12if x<0: x=-xprint(x)
查看完整题目与答案
【简答题】He is always ready to argue things . He doesn't realize that he should think things first. The trouble with him is that his tongue always moves more quickly than his brain.
查看完整题目与答案
【单选题】企业的管理过程有( )三个层次。
A.
分析、比较和研究
B.
战略规划、管理控制和操作控制
C.
战略规划、比较分析和操作控制
D.
规划、设计和运行
查看完整题目与答案
【单选题】He is taller than his elder brother. [     ]
A.
plenty of
B.
a lot of
C.
a lot
D.
a bit of
查看完整题目与答案
【单选题】Although he is more serious _____ his studied than I am , my grades are better than his.
A.
. with         
B.
. for          
C.
. about          
D.
. at
查看完整题目与答案
【单选题】_____ he is only 8 years old, he knows more than science than his father. [     ]
A.
But
B.
Though
C.
So
D.
Because
查看完整题目与答案
相关题目：
【判断题】Although Nathaniel Hawthorne is ambiguous and his tales are often capable of more than one interpretation, he is at his best when writing about evil.
A.
正确
B.
错误
查看完整题目与答案
【判断题】管理层次有决策层和操作层。
A.
正确
B.
错误
查看完整题目与答案
【单选题】What does the author conclude.
A.
He is better than his wife at taking care of children.
B.
A child prefers to stay with his/her father.
C.
A man can take good care of children if he gets the experience.
D.
A child prefers to stay with his/her mother.
查看完整题目与答案
【单选题】40 What does the author conclude? A He is better than his wife at taking care of children.
B.
A child prefers to stay with his/her father.
C.
A man can take good care of children if he gets the experience
D.
A child prefers to stay with his/her mother.
查看完整题目与答案
【简答题】请写出下列程序的输出结果：x=-12if x<0: x=-xprint(x)
查看完整题目与答案
【简答题】He is always ready to argue things . He doesn't realize that he should think things first. The trouble with him is that his tongue always moves more quickly than his brain.
查看完整题目与答案
【单选题】企业的管理过程有( )三个层次。
A.
分析、比较和研究
B.
战略规划、管理控制和操作控制
C.
战略规划、比较分析和操作控制
D.
规划、设计和运行
查看完整题目与答案
【单选题】He is taller than his elder brother. [     ]
A.
plenty of
B.
a lot of
C.
a lot
D.
a bit of
查看完整题目与答案
【单选题】Although he is more serious _____ his studied than I am , my grades are better than his.
A.
. with         
B.
. for          
C.
. about          
D.
. at
查看完整题目与答案
【单选题】_____ he is only 8 years old, he knows more than science than his father. [     ]
A.
But
B.
Though
C.
So
D.
Because
查看完整题目与答案
参考解析：
知识点：
题目纠错 0
发布
创建自己的小题库 - 刷刷题