• 2022-06-07
    A manufacturing company always carries finished goods inventory equal to 20% of the next month's budgeted sales. Sales for the current month are 2,000 units and are budgeted to be 20% higher next month. How many units will be produced in the current month?( )
    A: 2,000 (no adjustment)
    B: 2,080
    C: 1,920 (400 + 2,000 – 480)
    D: 2,400 (2,000 + 400)
  • B

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    • 0

      甲公司销售多余材料,价款15 000元,增值税2 400元,款项存入银行。会计处理是() A: 借:银行存款 17 400 贷:其他业务收入 15 000 应交税费—应交增值税(销项税额) 2 400 B: 借:银行存款 17 400 贷:主营业务收入 15 000 应交税费—应交增值税(销项税额) 2 400 C: 借:银行存款 17 400 贷:营业外收入 15 000 应交税费—应交增值税(销项税额) 2 400 D: 借:库存现金 17 400 贷:主营业务收入 15 000 应交税费—应交增值税(销项税额) 2 400

    • 1

      中国大学MOOC: G Co makes the following purchases and sales. 1 January Purchases 4,000 units for $10,000 31 January Purchases 1,000 units for $2,000 15 February Sales 3,000 units for $13,000 28 February Purchases 1,500 units for $3,750 14 March Sales 500 units for $1,200 At 31 March which of the following closing inventory valuations using LIFO is correct?

    • 2

      (1)计算李某 5 月出版教材稿酬所得应预扣预缴个人所得税税额的下列算式中,正确的是( )。 A: 10 000×(1 - 20%)×20% = 1 600(元) B: 10 000×70%×20% = 1 400(元) C: 10 000×20% = 2 000(元) D: 10 000×(1 - 20%)×70%×20% = 1 120(元)

    • 3

      2 Write the next day, month or season. ► May June ► Sunday Monday 1 Monday ________

    • 4

      某公司收到投资者投入的货币资金200万元,款项已存入该公司银行账户,应做会计分录为( ) A: 借:银行存款 2 000 000 贷:主营业务收入 2 000 000 B: 借:银行存款 2 000 000 贷:应付账款 2 000 000 C: 借:银行存款 2 000 000 贷:实收资本 2 000 000 D: 借:银行存款 2 000 000 贷:资本公积 2000 000