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A企业发生以下经济业务: 1、向银行借入短期借款150000元,用于商品周转。 2、预提本月短期借款利息750元。 3、以银行存款支付季度银行借款利息2250元,已预提1500元。 4、2007年10月1日向B公司购入商品一批,取得增值税专用发票,注明价款200000元,增值税额34000元,出具一张期限为6个月年利率为8%面值234000元的带息票据。 5、2007年12月31日将B公司应付票据3个月的应付利息入账。 6、2008年4月1日B公司应付票据到期支付款项共计243360元。 7、收到C单位预订商品的预付款50000元,(设“预收账款”科目) 8、将C单位预订的商品发出,货款120000元,增值税额204000元,共计140400元。 9、收到C单位补付的货款90400元。 要求:根据经济业务编制会计分录。
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举一反三
【单选题】—It’s clear that Stephen Hawking is the greatest scientist in our time.What’s your idea? —___________ He is really excellent and brave.
A.
It’s hard to say.
B.
I doubt so.
C.
That’s correct.
D.
Sounds good!
【判断题】在电力系统正常状况下,供电频率的允许偏差为:1装机容量在300万kW及以上 的为±0.5Hz;2装机容量在300万kW以下的为±0.1Hz。 ( )
A.
正确
B.
错误
【单选题】-What’s your idea if someone wants to talk to you while you are doing your homework? -I may get _ because he is too impolite. [     ]
A.
happy
B.
sad
C.
surprised
D.
annoyed
【单选题】What's your idea of a good time? What about dancing in a rainy field with one hundred and fifty thousand other people while a famous rock band plays on a stage so far away that the performers look lik...
A.
The festival has achieved continuing and growing success.
B.
It has taken great efforts to hold the festival.
C.
The festival has brought in a large amount of money.
D.
There have been thousands of fans attending the festival.
【单选题】Spike: I think I'll have a steak meal. ______
A.
What's your idea,Wendy?
B.
What about you,Wendy?
C.
What do you order?
D.
You order,Wendy.
【单选题】听力原文:What's your suggestion, doctor? (A) It's a good idea. (B) Don't worry, it's not serious. (C) I'd like to listen to your opinion. (29)
A.
B.
C.
【判断题】当舱口盖或栏杆打开时,主电路才能送电。
A.
正确
B.
错误
【单选题】听力原文:Steven, what's your idea of the price? (A) It's a marvelous idea. (B) The best we can do is $50 per case. (C) I think we deserve it. (37)
A.
B.
C.
【多选题】1129铁路车辆种类很多,主要有()。
A.
通用货车
B.
专用货车
C.
特种货车
D.
小型货车
【单选题】—Let’s plan a surprise for our class . What’s your idea ? —Why not ______ a short play ? [     ]
A.
get on
B.
keep on
C.
have on
D.
put on
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