试题与答案

2011年1月1日,政府拨付A企业480万元财政拨款(同日到账),要求用于购买大型科

题型:问答题

题目:

2011年1月1日,政府拨付A企业480万元财政拨款(同日到账),要求用于购买大型科研设备1台;并规定若有结余,留归企业自行支配,2011年2月1日,A企业购入大型设备(假设不需要安装),取得增值税专用发票上注明价款为386万元,增值税为65.62万元,运杂费4万元,使用寿命是10年,2019年2月1日,A企业出售了这台设备,出售价款为800000元,存入银行,支付清理费1万元。
要求:

编制A企业2011年2月1日购入大型设备的会计分录。

答案:

参考答案:2011年2月1日购入大型设备:
借:固定资产 3900000
应交税金——应交增值税(进项税额) 656200
贷:银行存款 4556200

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题型:单项选择题

The following data sufficiency problems consist of a question and two statements, labeled (1) and (2), in which certain data are given. You have to decide whether the data given in the statements are sufficient for answering the question. Using the data given in the statements plus your knowledge of mathematics and everyday facts (such as the number of days in July or the meaning of counterclockwise), you must indicate whether.

Of the 3,600 registered voters in Smith County who took part in the county referendum on altering the property tax exemption, 2,400 were Democrats and 1,200 were Republicans. What was the total number of female voters who voted in favor of the exemption ?()
(1) The number of female Democrats who voted in favor of the exemption was three times the number of female Republicans who voted in favor of the exemption.
(2) The 150 male Republicans who voted in favor of altering the exemption represented 2/5 of all Republicans who voted in favor of altering the exemption.

A. Statement (1) ALONE is sufficient, but statement (2) alone is not sufficient.

B. Statement (2) ALONE is sufficient, but statement (1) alone is not sufficient.

C. BOTH statements TOGETHER are sufficient, but NEITHER statement ALONE is sufficient.

D. EACH statement ALONE is sufficient.

E. Statements (1) and (2) TOGETHER are NOT sufficient.

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