2014年某企业接受投资者投入生产用设备一台,该设备需要安装。双方在协议中约定的价值为500000元,设备的公允价值为450000元。安装过程中领用生产用材料一批,实际成本为5000元;领用自产的产成品一批,实际成本为10000元,售价为24000元,该产品为应税消费品,消费税税率10%。该企业为一般纳税人,适用的增值税税率为17%。安装完毕投入生产使用的该设备入账成本为( )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 .A company uses the completed-contract method to account for a long-term construction contract under U.S. GAAP. Revenue is recognized when recorded progress billings:
A Are collected No; Exceed recorded costs No B Are collected Yes; Exceed recorded costs Yes C Are collected Yes; Exceed recorded costs No D Are collected No; Exceed recorded costs Yes
2 .The installment sales method of recognizing revenue:
A Should be used if it is doubtful that the amount due will be collected. B Should be used only if the amount ultimately collectible cannot be estimated. C Can be used as an elective accounting method regardless of the type of sale. D Should only be used with the aging of receivables method.
3 .Which of the following statements correctly describes the proper accounting for nonmonetary exchanges that are deemed to have commercial substance?
A It defers any gains and losses. B It defers gains and recognizes losses immediately. C It recognizes gains and losses immediately. D It defers losses to the extent of any gains.
4 .Which of the following should be reported in a stockholders' equity contra account?
A Discount on convertible bonds that are common stock equivalents. B Premium on convertible bonds that are common stock equivalents. C Cumulative foreign exchange translation loss. D Organization costs.
5 .Which of the following financial statement titles would not be appropriate for other comprehensive basis of accounting (OCBOA) financial statements?
A Statement of assets and liabilities arising from cash transactions. B Statement of financial position. C Statement of cash and equity. D Statement of income - income tax basis.
7 .下列各项中,不能表明固定资产发生减值的是()。
A 资产所创造的净现金流量远远低于预计金额 B 企业因需要某项原材料,用某固定资产与对方进行资产置换 C 资产所创造的营业利润远远低于预计金额 D 资产的市价当期大幅度下跌,且跌幅明显高于因时间的推移或者正常使用而...
8 .研究开发活动无法区分研究阶段和开发阶段的,当期发生的研究开发支出应在资产负债表日确认为( )。
A 无形资产 B 管理费用 C 研发支出 D 营业外支出
9 .2013年4月16日A公司与B公司签订一项不可撤销的合同,合同约定A公司将一项专利权出售给B公司,出售价款为150万元。该专利权为2011年1月18日购入,实际支付的买价350万元,另付相关费用10万元。该专利权的摊销年限为5年,采用直线法摊销。2013年6月30日办理完毕相关手续。下列有关出售无形资产会计处理的表述中,不正确的是( )。
A 2013年4月16日确认营业外支出为48万元 B 2013年4月16日确认营业外支出为0 C 2013年4月16日确认资产减值损失为48万元 D 2013年6月30日无形资产的处置损益为0
10 .2009年6月20日达到预定可使用状态,固定资产的入账价值为( )万元。
A 560 B 636.5 C 570 D 600
