第3章课后练习1（The third chapter, after-school exercise 1）.doc

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第3章课后练习1（The third chapter, after-school exercise 1）.doc

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第3章课后练习1（The third chapter, after-school exercise 1）

第3章课后练习1（The third chapter, after-school exercise 1） The third chapter, after school exercises First, individual choice questions 1., an industrial enterprise is a general taxpayer of value-added tax, and the raw material is accounted for by the actual cost method. The purchase of A raw materials 1000 tons, received VAT invoices marked the price of 8 million yuan, value-added tax of 1 million 360 thousand yuan. Another transportation costs 100 thousand yuan (according to the provisions of transportation charges can be calculated according to 7% of the amount of income tax), loading and unloading costs 30 thousand yuan, the way insurance costs 20 thousand yuan. After the raw materials have been delivered to the enterprise, the raw materials shall be 998 tons for acceptance and storage, and a reasonable loss of 2 tons will be taken place in the course of transportation. In addition, 10 thousand yuan shall be collected and collected before the acceptance of the storage. The value of the raw material is (10000) yuan. A.813.7 B.814.3C.815.3 D.816 2. a company at the beginning of the month a product carrying costs 1000 yuan, at number 20, no provision for inventories at the end of the month, with a weighted average valuation method; this month 10 days and 20 days respectively, a product of finished products in 400 and 500, the unit cost was 52 yuan and 53 yuan; 15 this month and 25 days were selling the product of 380 and 400. At the end of the month, the net realizable value of a product is 7400 yuan, and the carrying value of a product is (RMB) yuan at the end of the month. A.7 400, B.7, 410C.7 350, D.7 500 The balance of the final material of the 3. company is 1 million yuan, and the quantity is 10 tons. The raw material is used for processing and producing Y products, and 5 Y products can be produced per ton. A company has entered into a contract for the sale of Y products with B company. The contract states that: a company provides 20 sets of Y products for B company