A.180100
B. 180300
C. 180000
D. 180400
第1题
2.某民间非营利组织2009年6月18日以托收承付方式向中兴公司销售一批商品,成本为30000元,增值税发票上注明:售价35000元,增值税为5950元。该批商品已经发出,并已向银行办妥托收手续。此时得知中兴公司在另一项交易中发生巨额损失,资金周转十分困难。经与购货商交涉,确定此项收入收回的可能性不大,根据《民间非营利组织会计制度》,不将其确认收入。10月10日得知中兴公司经营情况逐渐好转,中兴公司承诺将于近期付款。12月25日银行收到货款。请编制会计分录。
3.2005年1月1日,甲基金会与乙企业签订了一份捐赠协议。根据协议.乙企业将向甲基金会捐款成立助学基金,乙企业承诺自协议签订日起的两年内向助学基金捐赠不低于100万元的款项;自2007年1月1日起,每年向助学基金捐赠不低于20万元的款项,捐赠款项的10%用于助学基金的宣传和管理,款项将由乙企业汇至甲基金会银行账户。根据此协议,甲基金会分别于2005年6月1日、8月1日和11月1日收到了乙企业捐赠的款项50万元、50万元和30万元。
要求:请根据上述经济活动编制会计分录。
第2题
A、2012年1月2日实际收到2012年度会费时,借记“银行存款”科目120万元,贷记“预收账款”科目120万元
B、2012年1月末确认会费收入时,借记“预收账款”科目10万元,贷记“会费收入——非限定性收入”科目10万元
C、2012年年末,借记“会费收入——非限定性收入”科目120万元,贷记“非限定性净资产”科目120万元
D、2012年年末,借记“会费收入——限定性收入”科目120万元,贷记“限定性净资产”科目120万元
第3题
2012年12月31日,某民间非营利组织“会费收入”余额为200万元,未对其用途设置限制;“捐赠收入”科目的账面余额为550万元,其中“限定性收入”明细科目余额300万元,“非限定性收入”明细科目余额为250万元;“业务活动成本”科目余额为360万元;“管理费用”科目余额为100万元;“筹资费用”科目余额为40万元;“其他费用”科目余额为20万元。该民间非营利组织2012年初的“非限定性净资产”贷方余额为150万元。不考虑其他因素,则2012年末该民间非营利组织的“非限定性净资产”余额为()万元。
A、380
B、600
C、80
D、240
第4题
(1)外购原材料,取得防伪税控系统开具的增值税专业发票,注明金额5000万元、增值税进项税额850万元,另支付购货运输费用200万元、装卸费用20万元、保险费用30万元;
(2)对外销售A产品1000个,每个含税金额17 .55万元,共计取得含税金额17550万元;支付销售货物的运输费用300万元,保险费用和装卸费用160万元;
(3)销售A产品40个给本公司职工,以成本价核算取得销售金额400万元;该公司新设计生产B产品5个,每个成本价12万元,为了检测其性能,将其转为自用。市场上无B产品销售价格;(成本利润率10%)
(4)为促进产品销售,该企业决定成立顾客会员俱乐部,每位会员收取会费每年1000元,共招收会员100个单位;
(5)转让10年前自建的旧生产车间,取得收入1200万元,该车间的原值为1000万元,已提取折旧400万元;该车间经有权机构评估,成新度为30%,目前同样的生产车间需要 1500万元;转让旧生产车间时向政府补缴出让金80万元,发生其他相关费用20万元;
(6)转让一块土地使用权,取得收入560万元。年初取得该土地使用权时支付金额420万元,转让时发生相关费用6万元;
(7)发生业务招待费130万元、技术开发费280万元(上年发生技术开发费260万元);其他管理费用1100万元;
(8)发生广告费用700万元、业务宣传费用140万元、展览费用90万元;
(9)发生财务费用900万元,其中向其相关联的企业借款支付的利息费用600万元,已知向其相关联的企业借款的年利息率为6%,金融机构同期贷款利率为5%;
(10)全年计入成本费用的实发工资总额和按工资总额提取的职工工会经费、职工福利费、职工教育经费共计1500万元。
(注:该企业适用的增值税税率17%;当地人均月计税工资标准为800元,企业不能出具《工会经费拨缴款专用收据》)
要求:按下列顺序回答问题:
(1)分别计算该企业2005年应缴纳的增值税、营业税、城市维护建设税和教育费附加、土地增值税;
(2)计算该企业2005年实现的应税收入总和;
(3)计算企业所得税前准许扣除的销售成本总和;
(4)计算企业所得税前准许扣除的销售税金及附加总和;
(5)计算企业所得税前准许扣除的销售费用总和;
(6)计算企业所得税前准许扣除的管理费用总和;
(7)计算企业所得税前准许扣除的财务费用总和;
(8)计算企业所得税前准许扣除的工资、工资附加“三费”标准及调整金额;
(9)计算该企业2005年应缴纳的企业所得税。(企业所得税税率为33%)
第5题
A、380
B、600
C、80
D、240
第6题
第7题
It’s easy to join New Jersey Botanical Garden (NJBG) Membership or renew your membership online, by phone or by mail. And it’s so important to the Botanical Garden! Your membership dollars help to improve the Garden, and provide educational and recreational (娱乐的) activities for the general public. Thank you for your support!
To join or renew, please click on the appropriate section and membership category below for safe and convenient online payment processing by PayPal.
If you prefer to join by phone or mail, call the NJBG office at (973) 962-or download and send in our membership brochure (Adobe Acrobat PDF file).
★ Join NJBG Today
Membership CategoryIndividualDual (两人共用)StudentAnnual Dues$ 35$ 60$ 25
Special: Save $ 5 with Biennial Dues (两年会费)$ 60$ 100$ 40
★ Renew Your MembershipMembership CategoryIndividualDualStudent
Annual Dues$ 30$ 50$ 25
Special: Save $ 5 with Biennial Dues$ 50$ 80$ 40The Botanical Garden started life as Skylands, a large area in the grand manner. It is famous for a 44 -room Tudor Revival granite (公馆) designed by John Russell Pope. Skylands has 96 acres of formal and naturalized gardens and is surrounded by over 1, 000 acres of meadows (草坪) and woodlands. Purchased by the State in 1996 and officially named as the New Jersey State Botanical Garden in 1984, the gardens contain approximately 5, 000 species and varieties of trees and flowers.
For you, the NJBG is an exciting and beautiful place to visit where you may enjoy each season’s best. Members enjoy special events, festivals, lectures, and rewarding educational opportunities for both city and country gardeners.
Your NJBG membership offers you discounts at participating nurseries, garden centers and other fine businesses. Simply present your NJBG membership card when beginning your purchase: Goffle Brook Farm and Garden Center, (201) 652-754010% off your purchase Metropolitan Plant Exchange, (973) 683-761312% off your purchase Rohsler’s Allendale Nursery & Florist, (201) 327-315615% off your purchase
The NJBG membership dollars can be used to___________ .
A.offer further education
B.update online payment
C.provide better service
D.protect the environment
To join the NJBG membership, you can call its office at .A.( 201 ) 327- 3156
B.( 201 ) 652-7540
C.( 973 ) 962- 9534
D.( 973 ) 638-7613
To renew the one-year membership for your parents, you need to pay .A.$ 50
B.$ 60
C.$ 80
D.$ 100
请帮忙给出每个问题的正确答案和分析,谢谢!
第8题
It’s easy to join New Jersey Botanical Garden (NJBG) Membership or renew your membership online, by phone or by mail. And it’s so important to the Botanical Garden! Your membership dollars help to improve the Garden, and provide educational and recreational (娱乐的) activities for the general public. Thank you for your support!
To join or renew, please click on the appropriate section and membership category below for safe and convenient online payment processing by PayPal.
If you prefer to join by phone or mail, call the NJBG office at (973) 962-or download and send in our membership brochure (Adobe Acrobat PDF file).
★ Join NJBG Today
Membership CategoryIndividualDual (两人共用)StudentAnnual Dues$ 35$ 60$ 25
Special: Save $ 5 with Biennial Dues (两年会费)$ 60$ 100$ 40
★ Renew Your MembershipMembership CategoryIndividualDualStudent
Annual Dues$ 30$ 50$ 25
Special: Save $ 5 with Biennial Dues$ 50$ 80$ 40The Botanical Garden started life as Skylands, a large area in the grand manner. It is famous for a 44 -room Tudor Revival granite (公馆) designed by John Russell Pope. Skylands has 96 acres of formal and naturalized gardens and is surrounded by over 1, 000 acres of meadows (草坪) and woodlands. Purchased by the State in 1996 and officially named as the New Jersey State Botanical Garden in 1984, the gardens contain approximately 5, 000 species and varieties of trees and flowers.
For you, the NJBG is an exciting and beautiful place to visit where you may enjoy each season’s best. Members enjoy special events, festivals, lectures, and rewarding educational opportunities for both city and country gardeners.
Your NJBG membership offers you discounts at participating nurseries, garden centers and other fine businesses. Simply present your NJBG membership card when beginning your purchase: Goffle Brook Farm and Garden Center, (201) 652-754010% off your purchase Metropolitan Plant Exchange, (973) 683-761312% off your purchase Rohsler’s Allendale Nursery & Florist, (201) 327-315615% off your purchase
The NJBG membership dollars can be used to___________ .
A.offer further education
B.update online payment
C.provide better service
D.protect the environment
To join the NJBG membership, you can call its office at .A.(201 ) 327- 3156
B.(201 ) 652-7540
C.(973 ) 962- 9534
D.(973 ) 638-7613
To renew the one-year membership for your parents, you need to pay .A.$ 50
B.$ 60
C.$ 80
D.$ 100
为了保护您的账号安全,请在“上学吧”公众号进行验证,点击“官网服务”-“账号验证”后输入验证码“”完成验证,验证成功后方可继续查看答案!