存货业务核算（Inventory business accounting）.doc

存货业务核算(Inventory business accounting)
Chapter second inventory
First, single choice questions
1. industrial enterprises are value-added tax enterprises, the applicable VAT rate is 17%. This month, 1000 kilograms of raw materials purchased, the purchase price of 50000 yuan, value-added tax is 8500 yuan; the insurance fee is 360 yuan, before warehousing and consolidation expenses for 130 yuan; check found a shortage of 1%, it belongs to the reasonable loss in transit. The actual unit cost of the raw materials in the industrial enterprises is per kilogram (RMB) yuan.

2. pany is a value-added tax enterprise, and the VAT rate is 17%. From the field of materials purchased 1 000 tons, received indicated on the VAT invoice price of 1 per ton 200 yuan, the purchase price for 1 200 000 yuan, value-added tax for 204 000 yuan, the other transport fee of 50 000 yuan (according to 7% VAT), handling fee of 10 yuan 000, on the way the insurance fee is 10 yuan 000. If the reasonable loss of 1% occurs during transportation, the value of the raw material is (RMB) yuan.
266500 270000 474000 D. 1258000
Under the 3. expenditure, the general taxable enterprise should not be included in the inventory cost.
A. VAT B.
C. the cost of transportation incurred in the purchase of inventories D. the purchase of inventories and the payment of import duties
4. the following accounting treatment, the incorrect is ().
A. directly determines the design cost of a product designed for a particular customer, including the cost of related products
B. net inventory losses caused by natural disasters are included in non operating expenses
C. write down the relevant inventory value decrease in order to offset the impairment loss of assets
The purchasing expenses in modities of D. commodity circulation enterprises should be included in the inventory purchasing cost
5. the following items of inventory related losses in industrial enterprises should be include