1. Multiple choice questions 20 17 In June, an enterprise (a general taxpayer of value-added tax) purchased a batch of low-value consumables and obtained a special VAT invoice issued by the tax authorities. The price indicated on the invoice was 12000 yuan, and the tax rate was 3%. It also paid the 500 yuan for low-value consumables excluding tax, and obtained the invoice issued by the general taxpayer transportation enterprise.
A. Borrow: reusable materials 12500
Loan: bank deposit 12500
B. Borrow: reusable materials 12500
Taxes payable VAT payable (input tax) 4 15
Loan: bank deposit 129 15.
C. Borrow: reusable materials 12000
Sales expenses 500
Taxes payable VAT payable (input tax) 55
Loan: bank deposit 12555
D. Borrow: reusable materials 124 15.
Taxes payable VAT payable (input tax) 445
Loan: bank deposit 12860
2. Single-choice questions An enterprise purchased raw materials in March 20 18 and put them in storage. The price indicated on the special VAT invoice was 12000 yuan, and the VAT was 2040 yuan, with the quantity of 10 ton. Delivered to the transportation enterprise for transportation, and the special VAT invoice indicates that the freight is 2000 yuan, and the VAT is 220 yuan. Before warehousing, the raw materials suffered abnormal losses due to improper storage 1 ton. All the above payments have been paid, and the following entry is correct ().
A. Debit: Management fee 2220
Raw materials 12000
Taxes payable VAT payable (input tax) 2040
Loan: bank deposit 16260
B. Borrow: raw materials 12600
Taxes payable VAT payable (input tax) 2034
Loss and overflow of pending property 1626
Loan: bank deposit 16260
C. Borrow: raw materials 14220
Taxes payable VAT payable (input tax) 2040
Loan: bank deposit 16260
D. Borrow: raw materials 12600
Taxes payable VAT payable (input tax) 2260
Loss and overflow of pending property 1400
Loan: bank deposit 16260
3. Single-topic 20 17 years1February 3 1 day, a grand automobile manufacturing enterprise conducted an asset impairment test according to market conditions, and found that there was an impairment loss of1million yuan in the existing fixed assets, so an impairment reserve of1million yuan was accrued, so the business was for the enterprise.
A, increase deferred income tax assets100000 yuan.
B, increase deferred income tax assets by 250,000 yuan.
C, increase deferred income tax liabilities by 250,000 yuan.
D, increase deferred income tax liabilities100000 yuan.
4. Multiple-choice questions An automobile factory sold 30 cars this month, with a cylinder capacity of 2,200ml. The ex-factory price of each car was120,000 yuan, and the money had arrived and was deposited in the bank. The following statement is incorrect ().
A, the amount of income that an enterprise should confirm when selling cars is 3,600,000 yuan, and the output tax is 612,000 yuan.
B, enterprises selling taxable consumer goods need to pay consumption tax, which should be passed? Taxes and surcharges? Account accounting
C. If an enterprise invests the same car abroad, it also needs to pay value-added tax and consumption tax as sales, but there is no need to recognize income in accounting.
D if the car is used for foreign investment, the corresponding consumption tax should be debited? Long-term equity investment? Subject, credit? Should the taxes be paid and the consumption tax be paid? subject
5. Single-choice questions In September of 20 17, when the tax authorities conducted a tax-related inspection of enterprise A, it was found that enterprise A used the production glass purchased in the previous year in the construction of its factory building in May, and it was known that the purchase cost price of glass was1200,000 yuan, and enterprise A only transferred the glass from the raw material subject to the project under construction according to the amount of1200,000 yuan. Input tax amount has not been processed. Then the accounting adjustment entry involved in enterprise A is ().
A. Borrow: 204,000 projects under construction.
Credit: The payable tax and VAT shall be checked and adjusted by 204,000 yuan.
B. Borrow: 229,500 projects under construction.
Loan: The tax payable should be paid with VAT (output tax) of 229,500 yuan.
C. Debit: the input tax payable to be deducted is 8.160,000.
Loan: VAT check and adjustment of payable taxes is 8.160,000.
D. Borrow: 229,500 projects under construction.
Loan: the tax payable has not paid VAT of 229,500 yuan.