您所在的当前位置：财务会计 >

初级会计职称 >

实务【初级】

> A企业2012年接受一项产品安装劳务，合同总收入400万元，预计总成本230元，价款在签订合同时已收取，采用完工百分比法确认劳务收入。2012年已确认劳务收入120万元，截止到2013年12月31日，该劳务的累计完工进度为65%。2013年应确认的劳务收入（）万元。 A.140 B.280 C.110 D.150

问题：

发布时间：2024-09-10

A企业2012年接受一项产品安装劳务，合同总收入400万元，预计总成本230元，价款在签订合同时已收取，采用完工百分比法确认劳务收入。2012年已确认劳务收入120万元，截止到2013年12月31日，该劳务的累计完工进度为65%。2013年应确认的劳务收入（）万元。

A.140

B.280

C.110

D.150

参考答案：

提问用户：1n***zcF

可能感兴趣的题目：

1 有个孩子听到妈妈说：“你是好孩子”。他说：“不，我是坏孩子”。这说明这个孩子可能处于(　)。 A.危机期 B.敏感期 C.最佳期 D.关键期
2 共用题干 Electromagnetic Energy 1 White light seems to be a combination of all colors.The energy that comes from a source of light is not limited to the kind of energy you can see.Heat is given off by a flame or an electric light.On a cloudy day it is possible to get a sunburn even though you feel cool.Visible light and the kinds of energy that produce warmth and sunburn are examples of electromagnetic energy. 2 The sun is 93 million miles from the earth.Yet we can use energy from the sun because electromagnetic energy travels through space. 3 Many other kinds of energy are also types of electromagnetic energy.Radio,television,and radar signals travel from transmitters to receivers as low-energy electromagnetic waves.Infrared（红外线的）radiation is an electromagnetic wave.When it is absorbed by matter,heat is produced.Waves of infrared and visible light have more energy than waves of radio,television,or radar.Ultraviolet rays（紫外线）and X-rays are electromagnetic waves with even greater amounts of energy.Infrared radiation is used in cooking food and heating buildings. Sunlight and electric lights are part of our requirements for normal living.Ultraviolet radiation is useful in killing certain disease organisms.X-rays and gamma rays have so much energy that they travel through solid objects. They can be used to detect and treat cancer.X-rays are used in industry to find hidden cracks in metal,and in medicine to reveal broken bones. 4 Usually we use electricity to generate electromagnetic energy.The source of most of our energy is the sun.Heat from the sun causes water to evaporate.When the water falls to the earth as rain,some of it is trapped behind dams and then used to operate electric generators.Other generators are powered by coal,but the energy stored in coal came from the sun,too. 5 Until recently,the source of the tremendous amount of energy given off by the sun was a puzzle.If the sun depended on chemical reactions,it would have used up all its energy long ago.Experiments with electromagnetic radiation led to the theory that mass can be converted into energy.About forty years after the theory was proposed , nuclear energy was harnessed（利用）by man.Chemical energy comes from electron （电子）rearrangement.Nuclear energy comes from a change in the nucleus of an atom.Compared with chemical reactions,nuclear reactions release millions of times more energy per pound of fuel.We now believe that the sun's energy comes from the nuclear reactions in which hydrogen is changed into helium（氦）. 6 Nuclear energy is beginning to compete with coal as an economical source of'power to generate electricity.It is also being used to operate engines in large ships.Scientists continue to seek new and better methods of obtaining and using energy. X-rays and gamma rays can be used to detect and treat cancer______. A.when it is absorbed by matter B.when it is cloudy C.because they can pass through solid objects D.when the sunrays are fierc E.when a change in the nucleus of an atom takes place F.when electron rearrangement takes place
3 A公司本年度委托B商店代销一批零配件，代销价款300万元。本年度收到B商店交来的代销清单，代销清单列明已销售代销零配件的80%，A公司收到代销清单时向B商店开具增值税发票。B商店按代销价款的5%收取手续费。该批零配件的实际成本为180万元。则A公司本年度应确认的销售收入为（）万元。 A.60 B.240 C.300 D.68.4
4 A公司销售一批商品给B公司，开出的增值税专用发票上注明的售价为10000元。增值税税额为1700元。该批商品的成本为8000元。货到后B公司发现商品质量不合格，要求在价格上给予3%的折让。B公司提出的销售折让要求符合原合同的约定，A公司同意并办妥了相关手续，假定发生销售折让时还未确认收入，则A公司应确认销售商品收入的金额为（）元。 A.11351 B.9700 C.11349 D.11700
5 易受杂散电流、静电等外来电影响的起爆方法是（）。 A.电力起爆法 B.导火索起爆法 C.导爆索起爆法 D.导爆管起爆法
6 关于幼儿视觉发展的表述，下列说法正确的是(　)。 A.突然把手放在孩子眼前，若无眨眼反射，是正常表现 B.“代偿头位”表示两眼可能是弱眼 C.孩子有畏光现象，在阳光下常把一只眼闭上，可能为青光眼 D.斜视，多是视力功能不好
7 1岁前儿童注意选择性的变化发展过程是(　)。 A.从探究性的注意到定向性的注意 B.从注意全面的轮廓到注意局部的轮廓 C.从无意注意到状态性的注意 D.从注意形体外周到注意形体的内部成分
8 “昔日同窗情，至今常怀念”，这属于(　)。 A.运动记忆 B.情绪记忆 C.形象记忆 D.语词记忆
9 ...颖是一个六岁的男孩，他...张颖从四岁半到五岁半一年中的...
10 按照管理公司提供的服务，饭店委托管理的管理费可分为（）。 A.分期费用 B.管理费 C.系统使用费 D.技术支持费 E.开业管理费