当前位置:考试网  > 试卷库  > 财会类  > 会计考试  > 会计从业证  > 企业从银行借入款项400000元,用于购置生产流水线,偿还期限三年,年利率为9%。取得借款后,即用于购入设备,以银行存款支付货款180000元,运杂费20000元。安装时又领用材料16000元,耗用人费24000元,一个月安装完毕,交付使用。借款到期,企业一次偿还本息。利息按单利计算。(假设不考虑增值税)编制相关会计分录。
试题预览

企业从银行借入款项400000元,用于购置生产流水线,偿还期限三年,年利率为9%。取得借款后,即用于购入设备,以银行存款支付货款180000元,运杂费20000元。安装时又领用材料16000元,耗用人费24000元,一个月安装完毕,交付使用。借款到期,企业一次偿还本息。利息按单利计算。(假设不考虑增值税)编制相关会计分录。

查看答案
收藏
纠错
正确答案:

(1)取得借款时,

借:银行存款400000

贷:长期借款400000

(2)支付设备价款、运杂费、安装费时,

借:在建工程240000

贷:银行存款200000

原材料 16000

应付工资 24000

(3)设备交付使用前的借款利息=400000×1×9%÷12=3000,应予以资本化

借:在建工程3000

贷:长期借款 3000

(4)到期还本付息时,

借:长期借款508000

贷:银行存款508000

答案解析:

暂无解析

你可能感兴趣的试题

BernardBailynhasrecentlyreinterpretedtheearlyhistoryoftheUnitedStatesbyapplyingnewsocialresearchfindingsontheexperiencesofEuropeanmigrants.Inhisreinterpretation,migrationbecomestheorganizingprincipleforrewritingthehistoryofpreindustrialNorthAmerica.Hisapproachrestsonfourseparatepropositions.ThefirstoftheseassertsthatresidentsofearlymodernEnglandmovedregularlyabouttheircountryside;migratingtotheNewWorldwassimplyanaturalspillover.AlthoughatfirstthecoloniesheldlittlepositiveattractionfortheEnglishDtheywouldratherhavestayedhomeDbytheeighteenthcenturypeopleincreasinglymigratedtoAmericabecausetheyregardeditasthelandofopportunity.Secondly,Bailynholdsthat,contrarytothenotionthatusedtoflourishinAmericahistorytextbooks,therewasneveratypicalNewWorldcommunity.Forexample,theeconomicanddemographiccharacterofearlyNewEnglandtownsvariedconsiderably.Bailyn'sthirdpropositionsuggesttwogeneralpatternsprevailingamongthemanythousandsofmigrants:onegroupcameasindenturedservants,anothercametoacquireland.Surprisingly,Bailynsuggeststhatthosewhorecruitedindenturedservantswerethedrivingforcesoftransatlanticmigration.ThesecolonialentrepreneurshelpeddeterminethesocialcharacterofpeoplewhocametopreindustrialNorthAmerica.Atfirst,thousandsofunskilledlaborerswererecruited;bythe1730's,however,Americanemployersdemandedskilledartisans.Finally,Bailynarguesthatthecolonieswereahalf-civilizedhinterlandoftheEuropeanculturesystem.HeisundoubtedlycorrecttoinsistthatthecolonieswerepartofanAnglo-Americanempire.ButtodividetheempireintoEnglishcoreandcolonialperiphery,asBailyndoes,devaluestheachievementsofcolonialculture.Itistrue,asBailynclaims,thathighcultureinthecoloniesnevermatchedthatinEngland.Butwhatofseventeenth-centuryNewEngland,wherethesettlerscreatedeffectivelaws,builtadistinguisheduniversity,andpublishedbooksBailynmightrespondthatNewEnglandwasexceptional.However,theideasandinstitutionsdevelopedbyNewEnglandPuritanshadpowerfuleffectsonNorthAmericanculture.AlthoughBailyngoesontoapplyhisapproachtosomethousandsofindenturedservantswhomigratedjustpriortotherevolution,hefailstolinktheirexperiencewiththepoliticaldevelopmentoftheUnitedStates.Evidencepresentedinhisworksuggestshowwemightmakesuchaconnection.TheseindenturedservantsweretreatedasslavesfortheperiodduringwhichtheyhadsoldtheirtimetoAmericanemployers.Itisnotsurprisingthatassoonastheyservedtheirtimetheypassedupgoodwagesinthecitiesandheadedwesttoensuretheirpersonalindependencebyacquiringland.Thus,itisinthewestthatapeculiarlyAmericanpoliticalculturebegan,amongcolonistswhoweresuspiciousofauthorityandintenselyanti-aristocratic.

1.WhichofthefollowingstatementsaboutmigrantstocolonialNorthAmericaissupportedbyinformationinthetext

[A]AlargerpercentageofmigrantstocolonialNorthAmericacameasindenturedservantsthanasfreeagentsinterestedinacquiringland.

[B]Migrantswhocametothecoloniesasindenturedservantsweremoresuccessfulatmakingalivelihoodthanwerefarmersandartisans.

[C]MigrantstocolonialNorthAmericaweremoresuccessfulatacquiringtheirownlandduringtheeighteenthcenturythanduringtheseventeenthcentury.

[D]Bythe1730's,migrantsalreadyskilledinatradewereinmoredemandbyAmericanemployersthanwereunskilledlaborers.

2.TheauthorofthetextstatesthatBailynfailedto

[A]GivesufficientemphasistotheculturalandpoliticalinterdependenceofthecoloniesandEngland.

[B]DescribecarefullyhowmigrantsofdifferentethnicbackgroundspreservedtheircultureintheUnitedStates.

[C]TakeadvantageofsocialresearchontheexperiencesofcolonistswhomigratedtocolonialNorthAmericaspecificallytoacquireland.

[D]RelatetheexperienceofthemigrantstothepoliticalvaluesthateventuallyshapedthecharacteroftheUnitedStates.

3.Whichofthefollowingbestsummarizestheauthor'sevaluationofBailyn'sfourthproposition

[A]Itistotallyimplausible.

[B]Itispartiallyacceptable.

[C]Itishighlyadmirable.

[D]Itiscontroversialthoughpersuasive.

4.Accordingtothetext,BailynandtheauthoragreeonwhichofthefollowingstatementsaboutthecultureofcolonialNewEngland

[A]HighcultureinNewEnglandneverequaledthehighcultureofEngland.

[B]TheculturalachievementsofcolonialNewEnglandhavegenerallybeenunrecognizedbyhistorians.

[C]ThecolonistsimitatedthehighcultureofEngland,anddidnotdevelopaculturethatwasuniquelytheirown.

[D]ThesoutherncoloniesweregreatlyinfluencedbythehighcultureofNewEngland.

5.TheauthorofthetextwouldbemostlikelytoagreewithwhichofthefollowingstatementsaboutBailyn'swork

[A]BailynunderestimatestheeffectsofPuritanthoughtonNorthAmericanculture.

[B]BailynoveremphasizestheeconomicdependenceofthecoloniesonGreatBritain.

[C]Bailyn'sdescriptionofthecoloniesaspartofanAnglo-Americanempireismisleadingandincorrect.

[D]BailynfailedtotesthispropositionsonaspecificgroupofmigrantstocolonialNorthAmerica.

Thetouristtradeisbooming.Withallthiscomingandgoing,you'dexpectgreaterunderstandingodevelopbetweenthenationsoftheworld.Notabitofit!Superbsystemsofcommunicationbyair,seaandlandmakeitpossibleforustovisiteachother'scountriesatamoderatecost.Whatwasoncethe'grandtour',reservedforonlytheveryrich,isnowwithineverybody'sgrasp?

Thepackagetourandcharteredflightsarenottobesneeredat.Moderntravelersenjoyalevelofcomfortwhichthelordsandladiesongrandtoursintheolddayscouldn'thavedreamedof.Butwhat'sthesenseofthismassexchangeofpopulationsifthenationsoftheworldremainbasicallyignorantofeachother?

Manytouristorganizationsaredirectlyresponsibleforthisstateofaffairs.Theydeliberatelysetouttoprotecttheirclientsfromtoomuchcontactwiththelocalpopulation.Themoderntouristleadsacosseted,shelteredlife.Helivesatinternationalhotels,whereheeatshisinternationalfoodandsipshisinternationaldrinkwhilehegazesatthenativesfromadistance.Conductedtourstoplacesofinterestarecarefullycensored.Thetouristisallowedtoseeonlywhattheorganizerswanthimtoseeandnomore.Astrictschedulemakesitimpossibleforthetouristtowanderoffonhisown;andanyway,languageisalwaysabarrier,soheisonlytoohappytobeprotectedinthisway.Atitsveryworst,thisleadstoanewandhideouskindofcolonization.

Thesummerquartersoftheinhabitantsoftheciteuniversitaire:aretemporarilyreestablishedontheislandofCorfu.BlackpoolisrecreatedatTorremolinoswherethetravelergoesnottoeatpaella,butfishandchips.Thesadthingaboutthissituationisthatitleadstothepersistenceofnationalstereotypes.Wedon'tseethepeopleofothernationsastheyreallyare,butaswehavebeenbroughtuptobelievetheyare.Youcantestthisforyourself.Takefivenationalities,say,French,German,English,AmericanandItalian.Nowinyourmind,matchthemwiththesefiveadjectives:musical,amorous,cold,pedantic,native.Farfromprovidinguswithanyinsightintothenationalcharacteristicsofthepeoplesjustmentioned,theseadjectivesactuallyactasbarriers.Sowhenyousetoutonyourtravels,theonlycharacteristicsyounoticearethosewhichconfirmyourpreconceptions.Youcomeawaywiththehighlyunoriginalandinaccurateimpressionthat,say,'Anglo-Saxonsarehypocrites'ofthat'Latinpeoplesshoutalot'.Youonlyhavetomakeafewforeignfriendstounderstandhowabsurdandharmfulnationalstereotypesare.Buthowcanyoumakeforeignfriendswhenthetouristtradedoesitsbesttopreventyou?Carriedtoanextreme,stereotypescanbepositivelydangerous.Wildgeneralizationsstirupracialhatredandblindustothebasicfact〞howtriteitsounds!每Thatallpeoplearehuman.Weareallsimilartoeachotherandatthesametimeallunique.

1.Thebesttitleforthispassageis

[A]Tourismcontributesnothingtoincreasingunderstandingbetweennations.

[B]Tourismistiresome.

[C]Conductedtourisdull.

[D]Tourismreallydoessomethingtoone'scountry.

2.Whatistheauthor'sattitudetowardtourism?

[A]apprehensive.[B]negative.[C]critical.[D]appreciative.

3.WhichwordinthefollowingisthebesttosummarizeLatinpeopleshoutalot?

[A]silent.[B]noisy.[C]lively.[D]active.

4.Thepurposeoftheauthor'scriticismistopointout

[A]conductedtourisdisappointing.

[B]thewayoftouringshouldbechanged.

[C]whentraveling,younoticecharacteristicswhichconfirmpreconception.

[D]nationalstereotypesshouldbechanged.

5.Whatis'grandtour'now?

[A]moderatecost.

[B]localsight-seeingisinvestigatedbythetouristorganization.

[C]peopleenjoythefirst-ratecomforts.

[D]everybodycanenjoythe'grandtour'

汉译英:生活就像一杯红酒,热爱生活的人会从其中品出无穷无尽的美妙。将它握在手中仔细观察,它的暗红色中有血的感觉,那正是生命的痕迹。抿一口留在口中回味,它的甘甜中有一丝苦涩,如人生一般复杂迷离。喝一口下肚,余香沁人心脾,让人终身受益。红酒越陈越美味,生活越丰富越美好。当人生走向晚年,就如一瓶待开封的好酒,其色彩是沉静的,味道中充满慷慨与智慧。

Asthepressure____,theliquidrockisforcedupthroughchannelsintheresistantrocktotheearth’ssurface.

EinsteinwontheNobelPrizein1921andenjoyedgreatfameinGermanyuntiltheriseofNazism____hewasexpelledfromGermanybecausehewasaJew.

热门试题 更多>
试题分类: 数论初步
练习次数:36次
扫一扫,手机做题