(a) assessment of daily business+balance sheet items
A listed company is a general VAT taxpayer, and the applicable VAT rate is 17%. Raw materials and inventory goods are accounted for according to actual cost, and the price of goods does not include value-added tax, and its sales cost is carried forward with sales; According to the net profit realized this year10%, the statutory surplus reserve is accrued. The following transactions or events occurred in a listed company in 20×7 years:
(1) A batch of materials was purchased by commercial acceptance bill, and the invoice bill has been received. The payment indicated on the special VAT invoice is RMB 300,000, and the VAT is RMB 5. 1 10,000; Pay the insurance premium with bank deposit 1 ten thousand yuan. Materials have been accepted and put into storage.
(2) Entrust a securities company to buy shares with a fair value of100000 yuan, and pay relevant handling fees and taxes of RMB 4,000 yuan as accounting for trading financial assets. The fair value of trading financial assets at the end of the period is1400,000 yuan.
(3) Calculate and confirm the short-term loan interest of 50,000 yuan. Withdraw the loan interest of 2 million yuan for the purchase and construction of office buildings.
(4) provision for bad debts is 80,000 yuan, provision for impairment of fixed assets is 500,000 yuan, and provision for impairment of intangible assets is100,000 yuan.
(5) Resell the unpaid accounts payable of 300,000 yuan.
(6) The total profit realized this year is 540,000 yuan, the income tax payable is180,000 yuan, the deferred income tax assets at the beginning of the year are100,000 yuan, and the deferred income tax assets at the end of the year are 80,000 yuan, and there is no deferred income tax liability.
According to the above information, answer the following questions:
79. The recorded value of raw materials is () ten thousand yuan.
A. 35. 1
B. 36. 1
C. 3 1
D. 5. 1
80. The purchase of shares as a trading amount of assets, the following statement is correct ().
A the entry value of trading financial assets is1000000 yuan.
B the recorded value of trading financial assets is1004,000 yuan.
C the amount that should be included in the gains and losses from changes in fair value is RMB 400,000.00 Yuan, which should be transferred to www.studyez.com.
D the amount of trading financial assets in the balance sheet at the end of the period is1400,000 yuan.
8 1. Regarding the handling of loan interest, the following statement is correct ().
A. interest on short-term loans should be included in financial expenses.
B. Loans for the purchase and construction of fixed assets belong to special loans.
C. Interest on special loans shall be capitalized.
D capitalization amount of special loan interest should be linked to asset expenditure.
82. Among the following statements about asset impairment, the correct one is ().
A. losses incurred from provision for bad debts shall be included in management expenses.
B the amount that should be included in the asset impairment loss is 680,000 yuan.
C provision for impairment of intangible assets should not be listed as "intangible assets" in the balance sheet, but should be listed separately.
D if the book value of fixed assets is lower than the recoverable amount of fixed assets, impairment shall be accrued.
83. Among the following statements about reselling unpaid accounts payable, the correct one is ().
A 300,000 yuan should be included in the capital reserve.
B. It should be handled as a previous error.
C 300,000 yuan should be transferred to non-operating income.
D. The undistributed profit should be directly transferred to RMB 300,000.00 Yuan.
84. Regarding the treatment of income tax and the calculation of profit, the following statement is true ().
A. the income tax expense is 200,000 yuan.
B. The net profit this year is 360,000 yuan.
C. Withdraw the statutory surplus reserve of 34,000 yuan.
D the deferred income tax assets in the balance sheet at the end of the year are 20,000 yuan.