题目内容
（请给出正确答案）
【题目描述】
某增值税一般纳税人企业因暴雨毁损库存原材料一批，其成本为100万元，该批材料购进时的增值税税额为17万元；收回残料价值2万元，收到保险公司赔偿款40万元。假定不考虑其他因素，经批准企业确认该材料毁损净损失的会计分录是（）。 A.借：营业外支出 75 贷：待处理财产损溢 75
B.借：管理费用 75 贷：待处理财产损溢 75
C.借：营业外支出 58 贷：待处理财产损溢 58
D.借：管理费用 58 贷：待处理财产损溢 58
| 【我提交的答案】： C |
| 【参考答案与解析】： 正确答案：C |
C
该材料毁损的净损失＝100－2－40＝58(万元)；因自然灾害造成的材料毁损的增值税进项税额不用转出，其毁损净损失应计入营业外支出。
自然灾害毁损，进项税额应该转出吧，本题答案不是，请老师解惑
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更多“请教：2014年初级会计职称《初级会计实务》全真机考模拟试题…”相关的问题
第1题
The velocity of the current in large coastal harbors is ().
A.predicted in Tidal Current Tables
B.unpredictable
C.generally constant
D.generally too weak to be of concern
第2题
The velocity of a rotary tidal current will be decreased when the Moon is ().
A.at apogee
B.new
C.full
D.All of the above
第4题
The navigational term Set of current means ______.
A.velocity of current in knots
B.direction from which the current flows
C.estimated current
D.direction toward which the current flows
第5题
For the planar mechanism at the position shown, bar
is in horizontal direction and bar
is in vertical direction. At this instant, the velocity and acceleration of slider
are
and
, respectively; the angular velocity and angular acceleration of bar
are
and
, respectively; the angular velocity and angular acceleration of bar
are
and
, respectively. Which set of the following equations is correct？
A、
B、
C、
D、
第6题
A、set out for
B、set forth to
C、set out to
D、set out on
第7题
A.speed of the current at a particular time
B.maximum speed of the current
C.direction from which the current flows
D.direction in which the current flows
第8题
The set of the ocean current is caused by ().
A.density differences of the water
B.rotation of the earth
C.direction of primary circulation of air
D.All of the above
第9题
A、Sauvastika knot
B、Cross knot
C、Pan chang knot
D、Good luck knot
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