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【简答题】
A公司购入需安装的生产用设备一台,发票上注明价款25 000元(不考虑增值税),甲公司当即签发一张面额为25 000元、期限为60天的商业承兑汇票。以银行存款支付全部安装调试费3 700元,该设备安装完毕交付车间使用,预计可使用5年,预计净残值率为4%,采用双倍余额递减法计算折旧。使用两年后出售,收入20 000元,另支付运费300元。收支均以银行存款结清。 要求:根据上述经济业务,编制以下经济业务的会计分录: (1) 签发商业汇票购买设备 (2) 设备交付安装,并支付安装费 (3) 设备安装完毕交付车间使用 (4) 计提第二年折旧(并写出折旧计算公式) (5) 将该设备转入清理 (6) 转让设备取得收入 (7) 支付清理设备运杂费 (8) 结转设备清理净损益 要求:根据上述资料编制相关会计分录。
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举一反三
【单选题】Most old men consider themselves to be_____________
A.
in good health
B.
in the past
C.
in the wrong
D.
the old man
E.
a middle—aged man
F.
a young man
【单选题】The word 'dodged' most probably means '______ ' .
A.
avoided something successfully
B.
ran into something unfortunately
C.
shrank from something fearfully
D.
initiated something purposely
【单选题】The most important goal of classroom arrangement is to ______.
A.
create more chances of interaction among students
B.
increase more speaking practices among students
C.
make it possible for teachers to judge how well students have learned
D.
improve the relationship between students and teachers
【简答题】患儿,女, 12 岁。以“胆道蛔虫病”入院治疗,经解痉止痛后病情缓解,给予驱虫药哌嗪治疗,指导患儿正确服用驱虫药的时间为
【单选题】By the time the war ______, most of the people had already left.
A.
broke out
B.
broke up
C.
intervened
D.
happen
【单选题】Of all the subjects, art is ________.
A.
interesting
B.
more interesting
C.
the most interesting
D.
much interesting
【单选题】Where does this article most probably come from?
A.
Magazines.
B.
Books.
C.
Advertisements.
D.
Internet.
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