【单选题】某税务师于2015年4月对某商业企业2014年的纳税情况进行审核时(该企业上年度已经结账),发现企业将自产的产品(市场价格60000元,成本价格50000元)用于以物易物销售,换入同价格商品,具有商业实质,双方均未开具增值税专用发票,作出以下会计分录:借:库存商品58500贷:库存商品50000应交税费-应交增值税(进项税额转出)8500企业已按照当年利润计缴了企业所得税。则以下调整会计分录中,正...
A.
借:库存商品10200贷:应交税费-应交增值税(销项税额)10200
B.
借:库存商品(8500)贷:应交税费-应交增值税(进项税额转出)(8500)
C.
借:应交税费-应交所得税2500贷:以前年度损益调整2500
D.
借:库存商品11700贷:以前年度损益调整10000应交税费-应交增值税(进项税额转出)(8500)应交税费-应交增值税(销项税额)10200借:以前年度损益调整2500贷:应交税费-应交所得税2500
【单选题】Which choice provides the most relevant detail?
B.
supplement and convert it into gas to use as fuel in electricity production.
C.
supplement, while sweet whey is more desirable as a food additive for humans.
D.
supplement, which provides an important element of their diet.
【简答题】某工业企业将账簿记录与记账凭证进行核对时,发现下列经济业务的记账凭证内容或账簿记录有误: 结转本月已销售产品的成本 48 000 元 。 原已记账凭证的会计分录为: 借:主营业务成本45 000 贷:库存商品45 000 则,该项错误采用( )方法进行更正。具体步骤是: 首先,编制如下会计分录 (只列一级科目,下同): ( )...
【单选题】The Red Book is...
A.
Short Form of Contract
B.
Conditions of Contract for Plant and Design Build
C.
Conditions of Contract for EPC Turnkey Projects
D.
Conditions of Contract for Construction
【简答题】Is there ______ book on ______ table? Yes, there is. Is ______ book red?
【判断题】编程粗、精车螺纹时,主轴转速可以改变。()
【单选题】What colour is your book? It's ____________. [ ]