某车间领用材料一批,价值36 000元,直接用于产品生产,做会计分录时,应使用的会计科目有( )。
制造费用
在途物资
原材料
生产成本
库存商品
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某车间领用材料一批,价值36 000元,直接用于产品生产,做会计分录时,应使用的会计科目有( )。
制造费用
在途物资
原材料
生产成本
库存商品
财务费用是指企业为筹集生产经营所需资金而发生的费用,包括( )。
利息支出
利息收入
金融机构手续费
广告费
办公费
与“原材料”账户发生对应关系的账户有( )。
“银行存款”
“在途物资”
“应付账款”
“应付票据”
“预付账款”
企业分配工资费用时,应贷记“应付职工薪酬”科目,借记以下有关科目( )。
“生产成本”
“制造费用”
“管理费用”
“销售费用”
“财务费用”
以下应在“营业税金及附加”账户核算的有( )。
增值税
消费税
营业税
教育费附加
城市维护建设税
Hi, I am Zhao Xin from Beijing. I just enrolled at the Open University last month. Now I'm a freshman at the School of Social Work. As a social work major, I can help take care of the homeless and sick people, talk to them and accompany them, do the cleaning and other house chores. I enjoy helping people and want to live a meaningful life.
I love being a social worker. I used to look after the elderly at a nursing home when I was in middle school. It gives me a feeling of pride to bring happiness to others. I want to make a difference in the world.
1. Zhao Xin is studying in the Open University now. 1
2. His major is marketing. 2
3. He is looking after the elderly at a nursing home nowadays. 3
4. He wants to change the world and make it better. 4
5. He is proud of being a social worker. 5