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根据下列材料回答下列各题。 甲企业委托乙企业加工应税消费品A材料，收回后的A材料用于继续生产应税消费品，适用的消费税税率均为10％；甲、企业均为增值税一般纳税人，适用的增值税税率均为17％。甲企业对原材料按实际成本进行核算。有关资料如下： (1)2011年11月2日甲企业发出委托加工材料一批，实际成本为620000元。 (2)2011年12月20日，甲企业以银行存款支付乙企业加工费100000元(不含增值税)以及相应的增值税和消费税； (3)12月25日甲企业以银行存款支付往返运杂费20000元； (4)12月31日，A材料加工完成，已收回并验收入库。甲企业收回的A材料用于生产合同所需的B产品1000件，B产品合同价格1200元/件。 (5)2011年12月31日，库存A材料的预计市场销售价格为70万元，加工成B产品估计至完工尚需发生加工成本50万元，预计销售B产品所需的税金及费用为5万元，预计销售库存A材料所需的销售税金及费用为2万元。 根据以上资料，回答以下问题： 甲企业委托乙企业加工A材料应支付的消费税是（ ）元。 A.70000 B.75000 C.80000 D.90000 甲公司收回加工材料的实际成本是（ ）元。A.650 000 B.740 000 C.750 000 D.800 000 B产品可变现净值是（ ）元。A.1 150 000 B.1 200 000 C.1 250 000 D.1 300 000 A材料应计提存货跌价准备是（ ）元。A.65000 B.70000 C.80000 D.90000 委托加工的应税消费品收回后直接出售的，由受托方代收代交的消费税，委托方应记的会计科目不包括（ ）。A.在途材料 B.委托加工物资 C.应交税费——应交消费税 D.营业税金及附加 甲公司有关会计处理中正确的是（ ）。 A.发出委托加工材料时： 借：委托加工物资620000 贷：原材料620000 B.支付加工费及相关税金时： 借：委托加工物资 100 000 应交税费 ——应交增值税(进项税额) 17 000 ——应交消费税 80 000 贷：银行存款 197 000 C.支付运杂费： 借：委托加工物资 20000 贷：银行存款 20000 D.收回加工材料时： 借：原材料 740 000 贷：委托加工物资 740 000
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举一反三
【判断题】光波是电磁波的一种
A.
正确
B.
错误
查看完整题目与答案
【多选题】On February 2, Company A made a selling offer to Company B, "We offer firm at USD 150 per carton FOB Shanghai, subject to your reply here on or before February 10." On February 6, B replied, "Your off...
A.
B's reply on February 6 is an acceptance.
B.
B's reply on February 6 is a counteroffer.
C.
B's mail on February 8 is an acceptance.
D.
B's mail on February 8 is a new offer.
E.
A contract was concluded between A and B.
F.
No contract was concluded between A and B.
G.
B's reply on February 6 is a new offer.
查看完整题目与答案
【简答题】一个触发器有 个稳态,存储4位二进制信息要 个触发器。
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【单选题】光波是电磁波的一种，人类肉眼能看到（）波长范围的光。
A.
100～1000
B.
200～800
C.
200～600
D.
400～700
查看完整题目与答案
【单选题】根据《建设工程监理规范》，下列内容中，不属于监理实施细则的是( )。
A.
监理工作控制要点
B.
监理工作组织制度
C.
监理工作流程
D.
监理工作方法
查看完整题目与答案
【多选题】On February 2, Company A made a selling offer to Company B, "We offer firm at USD 150 per carton FOB Shanghai, subject to your reply here on or before February 10." On February 6, B replied, "Your off...
A.
B's reply on February 6 is an acceptance.
B.
B's reply on February 6 is a counteroffer.
C.
B's mail on February 8 is an acceptance.
D.
B's mail on February 8 is a new offer.
E.
A contract was concluded between A and B.
F.
No contract was concluded between A and B.
查看完整题目与答案
【简答题】触发器有 个稳态,存储 4 位二进制信息要 个触发器。
查看完整题目与答案
【单选题】在Word2010中，可以删除光标左边的一个字符的键是（ ）
A.
Delete
B.
BackSpace
C.
Ctrl
D.
Alt
查看完整题目与答案
【多选题】On February 2, Company A made a selling offer to Company B, "We offer firm at USD 150 per carton FOB Shanghai, subject to your reply here on or before February 10." On February 6, B replied, "Your off...
A.
B’s reply on February 6 is a counteroffer.
B.
B’s mail on February 8 is a new offer.
C.
No contract was concluded between A and B.
D.
B’s reply on February 6 is an acceptance.
E.
B’s mail on February 8 is an acceptance.
F.
A contract was concluded between A and B.
查看完整题目与答案
【简答题】An 80-year-old man was sitting in his house beside his 45-year-old son. Suddenly a crow(乌鸦) landed in front of the window. The father ___21___ son, 'What is that?' The son replied, 'It is a crow.' ___...
查看完整题目与答案
相关题目：
【判断题】光波是电磁波的一种
A.
正确
B.
错误
查看完整题目与答案
【多选题】On February 2, Company A made a selling offer to Company B, "We offer firm at USD 150 per carton FOB Shanghai, subject to your reply here on or before February 10." On February 6, B replied, "Your off...
A.
B's reply on February 6 is an acceptance.
B.
B's reply on February 6 is a counteroffer.
C.
B's mail on February 8 is an acceptance.
D.
B's mail on February 8 is a new offer.
E.
A contract was concluded between A and B.
F.
No contract was concluded between A and B.
G.
B's reply on February 6 is a new offer.
查看完整题目与答案
【简答题】一个触发器有 个稳态,存储4位二进制信息要 个触发器。
查看完整题目与答案
【单选题】光波是电磁波的一种，人类肉眼能看到（）波长范围的光。
A.
100～1000
B.
200～800
C.
200～600
D.
400～700
查看完整题目与答案
【单选题】根据《建设工程监理规范》，下列内容中，不属于监理实施细则的是( )。
A.
监理工作控制要点
B.
监理工作组织制度
C.
监理工作流程
D.
监理工作方法
查看完整题目与答案
【多选题】On February 2, Company A made a selling offer to Company B, "We offer firm at USD 150 per carton FOB Shanghai, subject to your reply here on or before February 10." On February 6, B replied, "Your off...
A.
B's reply on February 6 is an acceptance.
B.
B's reply on February 6 is a counteroffer.
C.
B's mail on February 8 is an acceptance.
D.
B's mail on February 8 is a new offer.
E.
A contract was concluded between A and B.
F.
No contract was concluded between A and B.
查看完整题目与答案
【简答题】触发器有 个稳态,存储 4 位二进制信息要 个触发器。
查看完整题目与答案
【单选题】在Word2010中，可以删除光标左边的一个字符的键是（ ）
A.
Delete
B.
BackSpace
C.
Ctrl
D.
Alt
查看完整题目与答案
【多选题】On February 2, Company A made a selling offer to Company B, "We offer firm at USD 150 per carton FOB Shanghai, subject to your reply here on or before February 10." On February 6, B replied, "Your off...
A.
B’s reply on February 6 is a counteroffer.
B.
B’s mail on February 8 is a new offer.
C.
No contract was concluded between A and B.
D.
B’s reply on February 6 is an acceptance.
E.
B’s mail on February 8 is an acceptance.
F.
A contract was concluded between A and B.
查看完整题目与答案
【简答题】An 80-year-old man was sitting in his house beside his 45-year-old son. Suddenly a crow(乌鸦) landed in front of the window. The father ___21___ son, 'What is that?' The son replied, 'It is a crow.' ___...
查看完整题目与答案