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[单选题]
销售商品实际发生的现金折扣应
A
增加销售费用
B
冲减销售收入
C
冲减销售成本
D
增加财务费用
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参考答案
试题答案:
D
答案解释:
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甲公司为增值税一般纳税人,原材料采用计划成本法核算。 2014 年 12 月 1 日,原材料的计划成本 80 000 元,材料成本差异借方余额 1780 元。 12 月发生业务如下: (1)12 月 15 日,购入 A 材料,取得增值税专用发票注明价款 59 900 元,增值税税额 10 183元,已用银行存款支付全部款项, A材料尚未到达。 (2)12 月 25 日,上述 A 材料验收入库,计划成本 60000 元。 (3)本月发出 A 材料的计划成本 70 000 元,全部用于产品生产。
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Passage4Ancient people had litle idea of the nature of the cart's surface. But if they lived on the scashore, they knew that there was land and sca.People who lived near the sca noticed that there were two kinds of land. There were, first, litle pieces of land surrounded by sca. One Latin word for "sca" is "salum", which mcans“"salt". This is because sea water, unlike rain-water, contains sl--it is saly. So a piece of land in the sca was "in sal" in Latin, and this became isle in English.Then there was anoher kind of land that went on and on. It was "continuous" land, and so became known as contincnt in English from the Latin "continents" meaning continuous In English, we also speak of a continent as the minland ("main" comes from the Latin "megnus" me aning "great"), as opposed to isand (islc-land),To the ancient Greck there scemed to be three conincnts scparated by sca. The Mediterancan Sea, in fact, gets is name from the Latin "medius" (middle) and "terra"(land). It was a sca that lay in the middle, with three bodies of land around it. The three continents-Asia, Europe and Africa-are actually connected by land. Africa and Asia are connccted by only the small Sinai Isthmus, from the Greck "isthmus" meaning "a narrow passage", but Europe and Asia are connected by land for a thousand miles or more and it is cusomary to speak of Europe as a contincnt Many gographers speak of the landmass of Asia plus Europe as Eurasia, and Eurasia plus Afica is sometimes called the WorldIsland. The three logether are srrounded by sea, so they fom a large island, and they contain about 85 percent of the carth's population.
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