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要求:根据资料所列交易或事项编制会计分录(列出“税费”、“库存商品”账户的明细分类账户)。 (二)资料:林城市某企业本月发生以下交易或事项; (1)以银行存款支付本月销售商品发生的广告费10 000元。 (2)销售A产品60件,单价750元/件,B产品20件,单价500元/件,货款计55 000元,销项税额9 350元,全部款项尚未收到。 (3)销售B产品50件,单价500元/件,货款25 000,销项税额4 250元,已通过银行收讫。 (4)销售B产品30件,单价500元/件,货款1 5000元,销项税额2 550元,全部款项原已预收。 (5)收到购货方偿还前欠货款60 000元存入银行。 (6)向购货单位预收销货款80 000元存入银行,下月交货。 (7)销售A产品22件,单价750元/件,货款16 500销项税额2 805元当即收到,并存入银行。 (8)结转本月已销售产品的实际生产成本。A产品单位成本为348.50元,B产品单位成本为234.5元。 (9)按规定计算城市维护建设税4 900元,教育费附加2 100元。 (10)月终将本月发生的各项收入和费用转入“本年利润”账户。
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【单选题】Cindy operates Birds-R-Us, a small store manufacturing and selling 100 bird feeders per month. Cindy's monthly total fixed costs are $500, and her monthly total variable costs are $2,500. If for some ...
A.
average fixed costs would increase.
B.
average total costs would decrease.
C.
marginal costs would decrease.
D.
average variable costs would decrease.
【单选题】If target sales volume in unit is 62,300, total fixed costs are $31,200 and contribution margin per unit is $1.20, then target operating income is:
A.
$31,200
B.
$43,560
C.
$37,440
D.
$74,760
【简答题】能够肥人健体的食物有：
【单选题】If total fixed costs are $84,000, contribution margin per unit is $6.00, and targeted after‐tax net income is $18,000 with a 40% tax rate, then the number of units which must be sold is:
A.
a. 14,000 units
B.
b. 17,000 units
C.
c. 19,000 units
D.
d. 21,500 units
【单选题】Assume the following cost information for Marie Company: Selling price per unit $144 Variable costs per unit $80 Total fixed costs $80,000 Tax rate 40% If fixed costs increased by 10% and manageme...
A.
a. $158.40
B.
b. $208.00
C.
c. $150.40
D.
d. $155.20
【单选题】If targeted sales volume in units is 62,300, total fixed costs are $31,200, and contribution margin per unit is $1.20, then the targeted net income is:
A.
a. $31,200
B.
b. $43,560
C.
c. $37,440
D.
d. $74,760
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