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会计实务一、单项选择题 1.甲工业企业为增值税小规模纳税人。本期外购原材料一批,购买价格为10 000元,增值税为1 700元,入库前发生的挑选整理费用为500元。该批原材料的入账价值为( )元。 A.10 000 B.11 700 C.10 500 D.12 200 2.下列各种存货发出的计价方法中,不利于存货成本日常管理与控制的方法是( )。 A.先进先出法 B.后进先出法 C.月末一次加权平均法D.个别计价法 3.为长期持有目的,甲企业于1999年4月1日购入乙企业同年1月1日发行、期限5年、票面年利率5%、到期一次还本付息的债券,面值
Accounting Practice A single choice questions 1. A industrial enterprises for small-scale value-added taxpayers. The purchase of raw materials for the current batch of a purchase price of 10,000 yuan, 1,700 yuan VAT, storage costs occurred before the sorting costs 500 yuan. The batch of raw materials book value () yuan. A.10 000 B.11 700 C.10 500 D.12 200 2. Among the valuation methods issued for the following inventories, the method that is not conducive to the routine management and control of inventory costs is (). A. First-in first-out method B. Last-in-first-out method C. Weighted average method at the end D. Individual pricing method 3. For the purpose of long-term holding, a company purchased B enterprise on April 1, 1999 and the same year January 1 Issue, with a term of 5 years, a coupon rate of 5% per annum, a debt service with debt due and maturity, par value