会计基础冲刺（Basic accounting sprint）.docVIP

会计基础冲刺（Basic accounting sprint） Jiangsu navigation aids accounting Jiangsu 2011 accounting qualification examination sprint data Fundamentals of accounting 1. an enterprise has made a number of purchase materials, value-added tax invoices, the B material 5 000kg, the purchase price totaled 20000 yuan; the purchase of polypropylene material for 10 000kg, the purchase price totaled 30000 yuan; B and C of two kinds of material transportation costs 3000 yuan, in accordance with the distribution of weight ratio. The purchasing cost of B material is (A) yuan. A.21 000, B.32 000, C.21 200, D.31 800 2. an enterprise has made a number of purchase materials, value-added tax invoices, the B material 5 000kg, the purchase price totaled 20000 yuan; the purchase of polypropylene material for 10 000kg, the purchase price totaled 30000 yuan; B and C of two kinds of material transportation costs 3000 yuan, in accordance with the distribution of weight ratio. The purchasing cost of gamma material is (B) yuan. A.21 000, B.32 000, C.21 200, D.31 800 3., the sale of A products to a group of B, the sale price of 100000 yuan, the product cost 70000 yuan. The product has been issued and the VAT invoice has not been received. The correct accounting entries should be: (D) A.: accounts receivable 117000 Credit: main business income 10000 Tax payable - payable VAT (output tax) 17000 B.: the main business cost 70000 Credit: main business income 70000 C.: notes receivable 117000 Credit: main business income 100000 Tax payable - payable VAT (output tax) 17000 The cost of main business is 70000 Commodity 70000 D.: accounts receivable 117000 Credit: main business income 100000 Tax payable - payable VAT (output tax) 17000 The cost of main business is 70000 Commodity 70000 4., the loss of 1000000 yuan of business carried out throughout the year. The correct accounting entries should be: (B) A.: 100000 of the profit this year Profit distribution - undistributed profit 100000 B.: profit distribution -