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2 目的:练习供应阶段的业务核算。 资料: (1) 从国外进口一批设备,价值300万元,进口增值税为51万元,关税为 30 万元,运费2万元,全部货款已支付。 (2) 向公司购进甲种材料100万元,増值税为17万元,货款约定3个 月后支付。 (3) 公司开出转账支票一张,公司支付购进乙种材料款80万元,增 值税税率为17%。 (4) 用银行存款支付上述甲乙两种材料的运输费3万元。 (5) 用银行存款支付上述甲种材料的购货款及增值税,合计117万元。 (6) 甲乙两种材料已验收入库,结转材料的采购成本。 (7) 向蓝天公司预付50万元,以采购丙种材料。 (8) 丙种材料价税合计234万元(其中,货款200万元,増值税34万元),差额已 用银行存款支付。丙种材料要一个月后运抵企业。 要求:为上述经济业务编制会计分录。
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【单选题】Which of the following is NOT true according to the passage?
A.
The first railroad that reached the West was completed in 1860's.
B.
Trains helped pioneers settle the West.
C.
Railroad construction created a lot of jobs.
D.
Trains carried Chinese and Irish laborers to the West.
【单选题】was the first Irish President to visit Queen Elizabeth II.
A.
Eamon de Valera
B.
John Costello
C.
Mary Robinson
D.
Albert Reynolds
【单选题】was the first Irish President to visit Queen Elizabeth II .
A.
Eamon de valera
B.
John Costello
C.
Mary Robinson
D.
Albert Reynolds
【简答题】________ was an Irish playwright and the leading dramatist of his generation. He was the first person to be awarded both a Nobel Prize and an Academy Award.
【单选题】________ nearly all our money, we couldn't afford to stay at a hotel.
A.
Having spent
B.
To spend
C.
Spent
D.
To have spent
【单选题】________ nearly all our money, we couldn't afford to stay at a hotel.
A.
Having spent
B.
To spent
C.
Spent
D.
To have spent
【简答题】Fill in the blanks with the phrases and expressions given below and the form if necessary. tear down in er of make sense anything but agree with add...to close down do ...
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