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(一)会计科目 (1)单项选择题第6小题。本小题主要考核存货的计价问题。主要考核的知识点包括:存货买价的确定、购货费用的确定以及税金的确定。根据题目中所给定的条件,应当计算出存货的买价为6 000 000元(1 200×5 000)、发生的购货费用为98 000元(60 000+20 000+18 000)、可以抵扣的运输费用的进项税额为4 200元(60 000×7%),则该存货的入账价值为6 093 800元(6 000 000+98 000-4 200),即C项为正确选项。但很多考生将该原材料在运输途中发生合理损耗冲减了存货的入账价值4 800元(1 200×4),从而计算出该存货的入账价值为 6 089 000元,选择D项作为答案。但根据会计制度规定,企业购入存货在运输途中发生的合理损耗也是存货入账价值的一部分。但大部分考生尚未完全掌握并理解存货入账价值的各项标准。
(A) of the accounting subjects (1) a single multiple choice question sixth quiz. The main topic of the inventory assessment of the issue of inventory. The main assessment of the knowledge points include: the purchase price of inventory to determine the purchase costs to determine the tax and determine. According to the conditions given in the title, the purchase price of the stock should be calculated as 6 000 000 (1 200 × 5 000) and the purchase cost incurred 98 000 (60 000 + 20 000 + 18 000) If the input tax on deductible transportation costs is 4 200 yuan (60 000 × 7%), the value of this inventory is 6 093 800 yuan (6 000 000 + 98 000-4 200), which is the correct option for item C. However, many candidates recorded a reasonable loss of this raw material in transit and reduced the recorded inventory value by 4,800 yuan (1 200 × 4) to calculate the booked value of 6 089,000 yuan, with D as the answer. However, according to the accounting system, the reasonable loss incurred by enterprises in the transit of purchased inventories is also a part of the recorded value of inventories. However, most of the candidates have not yet fully understood and understood the various items of inventory value.