2019 " primary accountant solid Wu " errant a choice: Trade sexual finance capital

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[errant a choice title]

Shell company appears on the market for company, hold second company dealt 2019 the relevant data of sexual finance capital is as follows:

(1)1 month 1 day, shell company entrusts stockjobber to purchase second company stock from 2 class market, pay bank deposit 16.4 million yuan (include among them already proclaimed but the cash dividend that has not extend 400 thousand yuan of) , additional pay relevant trade charge 40 thousand yuan, the amount of tax to be paid of value added tax that taking value added tax makes clear on special bill is 2400 yuan, shell company differentiates his to trade sexual gold financing produces business accounting.

(2)1 month 5 days, the cash dividend that receives second company to extend 400 thousand yuan.

(3)6 month 30 days, the evenhanded value of stock of hold second company is 18 million yuan, the declare that be the same as day extends first half of the year dividend 400 thousand yuan.

(4)12 month 31 days, shell company will hold some second company stocks to sell entirely, price is 21 million yuan, tax rate of applicable value added tax is 6% , money already stocked a bank.

Requirement: According to afore-mentioned data, take no account of other and relevant element, the analysis answers following question. (Unit of the amount in the answer expresses with 10 thousand yuan)

(1) basis data (1) , shell company is purchased trade the amount of enter an item in an account of sexual finance capital is () 10 thousand yuan.

A.1640

B.1600

C.1604

D.1644.24

(2) basis data (2) , the accountant cent collection that shell company receives the cash dividend that in purchasing cost, includes is correct is () .

A. Borrow: Bank deposit 40

Borrow: Receivable dividend 40

B. Borrow: Other currency fund 40

Borrow: Receivable dividend 40

C. Borrow: Bank deposit 40

Borrow: Yield 40

D. Borrow: Other currency fund 40

Borrow: Yield 40

(3) basis data (3) , following accountant processing is correct is () .

A. Borrow write down " trade sexual finance capital -- evenhanded value is fluctuant " course 2 million yuan

B. Borrow write down " evenhanded value is fluctuant increase and decrease " course 1.6 million yuan

C. Borrow write down " receivable dividend " course 400 thousand yuan

D. Borrow write down " yield " course 400 thousand yuan

(4) shell company is selling this trade the amount that value added tax should pay when sexual finance capital is () 10 thousand yuan.

A.26.04

B.28.30

C.108

D.126

(5) basis data (4) , from purchase sell this hold trades the yield amount that accumulative total of sexual finance capital should affirm is () 10 thousand yuan.

A.309.96

B.300

C.296

D.336

[be belonged to paragraphic]

Asset of the 2nd chapter

[the answer and analytic]

1. right answer: B

[analytic] when purchasing second company stock, pay what include in money paid for something purchased or received for something sold to already proclaimed but the cash dividend that has not extend 400 thousand yuan plan into receivable dividend, those who pay is relevant trade charge 40 thousand yuan plan into yield, should trade the accountant processing when sexual finance capital purchases is:

Borrow: Trade sexual finance capital, cost 1600

Receivable dividend 40

Yield 4

Should hand in duty to expend -- should pay value added tax (input tax) 0.24

Borrow: Other currency fund 1644.24

2. right answer: B

[analytic] shell company gets the ready money that in purchasing cost, includes dividend plan enters other currency fund, cent records as follows:

Borrow: Other currency fund 40

Borrow: Receivable dividend 40

3. right answer: A, c, D

[analytic] of hold second company trade sexual finance capital produces evenhanded value to rise, cent records as follows:

Borrow: Trade sexual finance capital -- evenhanded value is fluctuant 200

Borrow: Evenhanded value is fluctuant increase and decrease 200

Declare extends dividend cent records as follows first half of the year:

Borrow: Receivable dividend 40

Borrow: Yield 40

4. right answer: A

[analytic] sell this trade the 6%=26.04(of × of =(2100-1640)/(1+6%) of amount of value added tax that sexual finance capital should hand in 10 thousand yuan of) . Cent records as follows:

Borrow: Yield 26.04

Borrow: Should hand in duty to expend -- make over financial commodity to should pay value added tax 26.04

5. right answer: A

[analytic] sell cent records as follows:

Borrow: Other currency fund 2100

Borrow: Trade sexual finance capital -- cost 1600

-- evenhanded value is fluctuant 200

Yield 300

From purchase sell this trade the yield amount =-4+40+300-26.04=309.96(that accumulative total of sexual finance capital should affirm 10 thousand yuan of) , option A is correct.

For reference primary accountant takes an exam, want to hold to only, again difficult question also has when capturing, make arduous efforts precipitantly so! Congratulate beforehand everybody exam of primary 2019 accountant is successful!