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[主观题]

A公司经常性地向B公司购买原材料，A公司开出的付款条件为“2/10,N/30”。某天A公司的财务经理查阅本

2、A公司经常性地向B公司购买原材料，A公司开出的付款条件为“2/10,N/30”。某天A公司的财务经理查阅本公司关于此项业务的会计账目，惊讶地发现，会计人员对此项交易的处理方式是，一般在收到货物后15天支付款项。当王洋询问记账的会计人员为什么不取得现金折扣时，负责该项交易的会计回答道，“这一交易的资金成本仅为2%，而银行贷款成本却为12%，因此根本没有必要接受现金折扣。”针对这一案例对如下问题进行分析和回答：（1）会计人员在财务概念上混淆了什么？（2）该企业按照当前付款方式，放弃现金折扣的年实际成本有多大，假设一年有360天？（3）如果A公司无法及时获得银行贷款，而被迫使用商业信用资金（即利用推迟付款商业信用筹资方式），为降低资金成本，财务经理应向此会计人员提出何种指令，此时的实际成本为多少？

提问人：网友guli027 发布时间：2022-01-07

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更多“A公司经常性地向B公司购买原材料，A公司开出的付款条件为“2…”相关的问题

第1题

目的：练习存货取得的核算

资料：(1)20X9年1月1日，A股份有限公司采用分期付款方式向B公司购入一批原材料，合同金额600万元，增值税进项税额102万元。根据合同约定，A公司应于购货时支付全部增值税进项税额，B公司向A公司开具增值税专用发票，其余价款于每年年末等额支付，分4年付清。A公司按照合同或协议价款的现值金额确定存货入账成本，根据实际情况，选择6%作为折现率。

(2)A股份有限公司委托乙公司加工一批B材料(属于应税消费品)。发出A材料的实际成本为85000元，支付加工费和往返运杂费15000元。支付由受托加工方代收代交的增值税1870元，消费税4000元。委托加工的B材料收回后用于连续生产应税消费品。

(3)A股份有限公司收到甲股东作为资本投入的原材料。原材料计税价格为1000000元，增值税专用发票上注明的进项税额为170000元，投资各方确认按该金额作为甲股东的投入资本，可折换A公司每股面值1元的普通股股票700000股。

(4)A股份有限公司接受捐赠一批商品，捐赠方提供的发票上标明的价值为750000元，并支付运杂费5000元。

要求：编制相关会计分录。

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第2题

By 11 o'clock this morning, stock prices _______ 15 points.

A、falls

B、fell

C、was falling

D、had fallen

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第3题

Thousands of people gathering at the wharf observed the new ocean liner ______ the harbor.

A、to leave

B、leaves

C、leave

D、leaving

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第4题

Although the survivors of the earthquake were in great _______ over the dead, they expressed gratitude to all the people who had offered them support.

A、anger

B、anxiety

C、anguish

D、annoyance

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第5题

Exhausted _______ he was after a long day's work, I decided not to disturb him.

A、as

B、though

C、because

D、since

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第6题

1. The pupils _____________ noisily when the teacher ___________. A. were talking, was stepping in B. were talking, stepped in C. talked, was stepping C. talked, was stepping in 2. They __________ a dam last winter. It’s a huge project and is supposed to be completed next summer. A. built B. are building C. had been building C. were building 3. He felt himself _________ up by the wind and _________ to the ground. A. lifted, thrown B. lifting, thrown C. lift, throw D. lifted, throwing 4. ______________ in physical shape, he dropped out of the University of Syracuse. A. As he was bad B. Bad as he was C. Bad although he was D. Bad though he was 5. ___________, General Botha has been severely put to the test during the past few weeks. A. A strong man as he is B. A strong man though C. Strong man though he was D. Strong man as he is

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第7题

2. When did the story happen? A. When Billy was 2 years old. B. When Billy was 6 years old. C. When Billy was 10 to 12 years old. D.When Billy was 15 years old.

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第8题

At the sight of so much blood around the corpse, the girl ________ and started vomiting.

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B、shocked

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D、shouted

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第9题

1. What is the style of writing of Never Say Goodbye ? A. narration B. exposition C. argumentation D. poem

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第10题

3. In what order is the story narrated? A. order of time B. order of place

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