甲公司为增值税一般纳税企业。购入原材料200公斤，收到的增值税专用发票注明价款800万元，增值税税额136万元；另发生运输费用10万元（不考虑运输业务涉及的增值税因素），包装费2万元，途中保险费用3.1万元。原材料运抵企业后，验收入库原材料为198公斤，运输途中发生合理损耗2公斤。不考虑其他因素，则该批原材料入账价值为（ ）万元。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Brouha manufactures animal feed. The company accountant is preparing the 2015 financial statements and considering the effect of a claim for damages of USD50,000 received during the year. The company has offered the claimant USD5,000 to settle the claim. The customer has declined the offer and made a claim to the court. The company’s legal advisors have noted that a similar claim was recently rejected in court.How should the claim be reported in the 2015 financial statements?
A No disclosure B Disclosure as a contingent liability C As a provision of USD5,000 D As a provision of USD50,000
2 .A customer of Pern claims that, on 22 March 2015, a fault in a product sold by Pern caused damage to its production line. The customer is seeking damages of USD85,000. Pern has accepted liability and offered to pay USD40,000 to repair the damage. The customer has refused this offer. The matter will be settled in a court case which is scheduled for July 2016. Pern’s legal representative has indicated that the court is almost certain to accept the customer’s claim for USD85,000.How should this matter be dealt with in Pern’s financial statements for the year to 30 April 2015?
A As a current liability of USD40,000 B As a non-current liability of USD40,000 C As a current liability of USD85,000 D As a non-current liability of USD85,000
3 .The following items have to be considered in finalising the financial statements of Borgen:(1) Borgen offers three-month warranties on all its products. Previous experience shows that about 5% of sales give rise to a warranty claim.(2) Borgen has guaranteed the overdraft of another company. The likelihood of a liability arising under the guarantee is assessed as possible.What is the correct treatment of these items in Borgen’s financial statements under International Financial Reporting Standards?
A Item (1) Recognise a provision; Item (2) Disclose by note only B Item (1) Disclose by note only; Item (2) No treatment C Item (1) Recognise a provision; Item (2) Recognise a provision D Item (1) Disclose by note only; Item (2) Disclose by note only
4 .At the reporting date, future obligations to transfer economic benefits may be classified as either:(1) liabilities;(2) provisions; or(3) contingent liabilities.Which of the above are recognised in the statement of financial position?
A 1 and 2 only B 2 and 3 only C 1 and 3 only D 1, 2 and 3
5 .A公司为增值税一般纳税企业。购入原材料150公斤，收到的增值税专用发票注明价款900万元,增值税税额153万元；另发生运输费用9万元,包装费3万元，途中保险费用2.7万元。原材料运抵企业后，验收入库原材料为148公斤，运输途中发生合理损耗2公斤。不考虑其他因素，则该批原材料入账价值为（ ）万元。
A 911.70 B 913.35 C 914.07 D 914.70
7 .下列会计处理中，正确的有（ ）。
A 如果固定资产包含经济利益的预期实现方式有重大改变，企业应改按新的折旧方法计提折旧，并作为会计估计变更处理 B 在固定资产使用过程中，预计使用寿命时发生重大变化的，则应当相应调整固定资产折旧年限，并按照会...
8 .建造厂房领用外购原材料时，原材料对应的增值税进项税不应计入在建工程成本。（ ）
Y 对 N 错
9 .融资租入固定资产的入账价值是租赁开始日固定资产的公允价值和最低租赁付款额现值较低者，在租赁中发生的相关初始直接费用计入当期损益。（ ）
Y 对 N 错
10 .A、B两家公司同属甲公司的子公司。A公司于2011年3月1日以发行本公司股票方式自甲公司取得B公司70％的股份。A公司共向甲公司发行了2000万股普通股股票，每股面值为1元。B公司在2011年3月1日相对于甲公司的所有者权益为3000万，A公司该项长期股权投资的成本为（ ）万元。
A 1 400 B 2 000 C 3 000 D 2 100
