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甲企业委托乙企业加工,收回后用于连续生产应税消费品。甲、企业均为增值税一般纳税人,适用的增值税税率为17%,适用的消费税税率为5%。甲企业对材料采用计划成本法核算。有关资料如下: (1)甲企业发出材料一批,计划成本为70000元,材料成本差异率为2%。 (2)按合同规定,甲企业用银行存款支付乙企业加工费用4600元(不含增值税),以及相应的增值税和消费税。 (3)甲企业用银行存款支付往返运杂费600元(不考虑增值税进项税额)。 (4)甲企业委托乙企业加工完成后的材料计划成本为80000元,该批材料已验收入库。 要求: (1)计算甲企业应支付的增值税和消费税。 (2)编制甲企业委托加工材料发出、支付有关税费和入库有计分录(对于“税费,,账户,须列出明细账户,涉及增值税的,还应列出专栏)。
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举一反三
【单选题】We cannot our offer open for more than 3 days, so would you please telex your acceptance without delay.
A.
place
B.
leave
C.
give
D.
remain
【单选题】They assume that the solution to long-term tensions in the trading relationship lies in chagnes on China's side. I think that assumption is naïve .
A.
groundless
B.
childish
C.
ingenuous
D.
natural
【判断题】China's relationship with the United States has special signifcance for China’s domestic politics and foreign relations.
A.
正确
B.
错误
【单选题】We cannot our offer open for more than 3 days, so would you please telex your acceptance without delay.
A.
remain
B.
give
C.
leave
D.
place
【简答题】This autumn term, spring term, or academic year program offers advanced students an opportunity to improve their spoken and written Chinese, and to be familiar with a range of people and organizations...
【简答题】The NBA and China's relationship _____ (恶化,变坏).
【判断题】乒乓球和羽毛球等比赛是隔网进行的,因此选手的竞技水平的发挥较少受对手的影响
A.
正确
B.
错误
【单选题】We cannot our offer open for more than 3 days, so would you please telex your acceptance without delay.
A.
remain
B.
leave
C.
give
D.
make
【多选题】在逐步健全的社会保障制度中,现代市场经济与早期市场经济区别的基本点主要体现在( )等几个方面。
A.
缓解社会矛盾,保持社会稳定,促进社会公平
B.
为所有成员织就一张安全网,使之获得最基本的生存与发展保障
C.
逐步扩大社会保障的范围
D.
规范政府的宏观调控行为
E.
政府对经济的干预都是以相关法律为依据的
【单选题】We cannot our offer open for more than 3 days, so would you please telex your acceptance without delay.
A.
remain
B.
leave
C.
give
D.
place
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