第10题: [单项选择]某企业为增值税一般纳税人,2004年实际已交纳税金情况如下:增值税850万元,消费税150万元,城市维护建设税70万元,车船使用税0.5万元,印花税1.5万元,所得税120万元。上述各项税金应记入“应交税金”科目借方的金额是( )万元。 A. 1 190 B. 1 190.5 C. 1 191.5 D. 1 192 参考答案:B 答案解析:[解析] 本题中,各项税金应记入“应交税金”科目借方的金额=(850+150+70+0.5+ 120)万元=1190.5万元。在购买印花税票时,应借记“管理费用”或“待摊费用”科目,贷记“银行存款”科
第23题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. $80. B. $60. C. $90. D. $15. 参考答案:B 答案解析:[听力原文] M: Which coat did you finally decide to buy W: Well, I would have liked to buy the gre