【正文】 6 030元 。 該批債券每半年付息一次，付息日為 1月 1日、 7月 1 日。 H 公司于每年的 6 月30 日、 12 月 31 日結(jié)算利息并分?jǐn)倐鐑r(jià)。債券購(gòu)人日實(shí)際利率為 4 %。 要求計(jì)算該項(xiàng)債券投資的下列指標(biāo) :(1) 購(gòu)入債券的溢價(jià) 。(2) 半年的應(yīng)收利息 。(3) 采用實(shí)際利率法計(jì)算的第 1 期投資收益以及分 攤的債券溢價(jià) 。(4) 第 1期末的債券攤余成本。 解： (1)購(gòu)入債券溢價(jià)＝買價(jià) 1 056 030 元－面值 1 000 000元＝ 56030元 (2)半年應(yīng)收利息＝債券面值 1 000000 元半年的票面利率 3%＝ 30000 元 (3) 第 1 期實(shí)際投資收益＝ 1 056 030 元半年的實(shí)際利率 2%＝ 21 本期分?jǐn)傄鐑r(jià)＝ 300 00元一 21 元＝ 元 (4) 第 1 期末債券攤余成本＝ 1 056 030 元－ 元＝ 元 17. 2021 年 2 月 8 日 D 公司銷售商品一批，不含稅價(jià)款 10萬(wàn)元、增值稅 17 000元， 商品成本 6萬(wàn)元 。合同規(guī)定的現(xiàn)金折扣條件為 2/ 1/ N/30。 2 月 15 日購(gòu)貨方按規(guī)定付款。不考慮其他稅費(fèi)，也不考慮增值稅的現(xiàn)金折扣。 要求根據(jù)上述資料： (1) 計(jì)算 2月 15日 D公司實(shí)收的貨款總額 。(2) 如果購(gòu)貨方在 2 月 24日付款，計(jì)算 D 公司實(shí)收的貨款總額； (3) 編制 D公司 2月 8日銷售商品、 2月 15日收到貨款的會(huì)計(jì)分錄。 解 . (1) 2月 15日 D公司實(shí)收貨款＝價(jià)款 100 000 (1－ 2%)＋增值稅 17 000＝ 115000 元 (2) 2月 24日 D公司實(shí)收貨款＝價(jià)款 100000 (1－ 1%)＋增值稅 17 000＝ 116 000 元 (3) 有關(guān)會(huì)計(jì)分錄：① 2月 8日銷售商品時(shí) :借：應(yīng)收賬款 117 000 貸 :主營(yíng)業(yè)務(wù)收入 100 000 應(yīng)交稅費(fèi) 17 000 (3 分〉 同時(shí)：借 :主營(yíng)業(yè)務(wù)成本 60 000 貸：庫(kù)存商品 60 000 ② 2月 15日收到貨款時(shí) :借 :銀行存款 115 000 財(cái)務(wù)費(fèi)用 2 000 貸：應(yīng)收賬款 117 000 28. 長(zhǎng)盛公司經(jīng)營(yíng) A、 B、 C三種商品， 期末存貨采用成本與可變現(xiàn)凈值孰低法計(jì)價(jià)， 并按單項(xiàng)比較法計(jì)提存貨跌價(jià)準(zhǔn)備。 2021年初各項(xiàng)存貨跌價(jià)準(zhǔn)備均為 0， 202 2021年末的有關(guān)資料如下表所示。請(qǐng)按公司規(guī)定分別確認(rèn) 2022021年末三項(xiàng)存貨的期末價(jià)值以及應(yīng)計(jì)提或沖減的跌價(jià)準(zhǔn)備，并將結(jié)果填入下表。 長(zhǎng)盛公司期末存貨價(jià)值計(jì)算表 金額：元 日 期 品名 成本 可變現(xiàn)凈值 期末價(jià)值 計(jì)提跌價(jià)準(zhǔn)備 A 10000 8500 8500 +1500 B 15000 16000 15000 0 C 28000 25000 25000 +3000 A 15000 13000 13000 +500 B 22021 21000 21000 +1000 C 34000 32021 32021 1000 29. 2021 年 1 月 22 日， A 公司委托證券公司購(gòu)入 H 公司普通股 50 萬(wàn)股 ( 占 H 公司總股本的 5 %)計(jì)劃長(zhǎng)期持有，每股面值 1 元，購(gòu)人價(jià)每股 元，其中包括已宣告發(fā)放但尚未付的現(xiàn)金股利每股 元，發(fā)生交易稅費(fèi) 50 000元， 相關(guān)款項(xiàng)用之前已劃人證券公司的存款支付。 2021 年度 H 公司實(shí)現(xiàn)凈利潤(rùn) 800 萬(wàn)元，宣告分配現(xiàn)金股利 500 萬(wàn)元， 支付日為 2021 年 3 月 9 日。 要求： (1)計(jì)算上項(xiàng)股票投資的初始成本 。 (2) 采用成本法編制 A 公司 2021 年 1 月對(duì)外投資、年末確認(rèn)投資收益以及 2021 年 3 月收到現(xiàn)金股利的會(huì)計(jì)分錄。 解： (1)長(zhǎng)期股權(quán)投資初始成本＝ 500 000 (－ ) ＋ 50 000＝ 4 050 000 元 (2) 有關(guān)會(huì)計(jì)分錄 :2021 年 1 月購(gòu)入股票時(shí)：借 :長(zhǎng)期股 權(quán)投資 4 050 000 應(yīng)收股利 100 000 貸 :銀行存款 4 150 000 2021 年末 : 采用成本法確認(rèn)投資收益＝ 5000 000X5%＝ 250 000 元借：應(yīng)收股利 250 000 貸 :投資收益 250 000 2021 年 3 月收到上項(xiàng)現(xiàn)金股利時(shí) :借 :銀行存款 250 000 貸：應(yīng)收股利 250 000 請(qǐng)您務(wù)必刪除一下內(nèi)容， O(∩ _∩ )O 萬(wàn)分謝謝?。。?2021 年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄 Indonesia has emerged as a top vacation destination for Chinese this summer, along with Thailand39。s Phuket island and the Maldives archipelago. Encouraged by growth in Chinese travelers to Indonesia, the government in Jakarta has recently relaxed its visa policy. Since June 10, Chinese tourists can enter Indonesia through nine appointed locations, including the Soekarno Hatta Internatio nal Airport in Jakarta, the Ngurah Rai International Airport in Bali and the Kuala Namu International Airport in Medan, by just getting their passports stamped on arrival. Officially, it is called the free visa scheme. The new policy also means Chinese tourists can save $35 on visa fees, which will likely make trips to Indonesia more alluring. While such an arrangement allows Chinese visitors to stay up to 30 days for the purpose of traveling, those seeking extensions will need to get paid visas from that country39。s missions inBeijing, Shanghai, Guangzhou or Hong Kong, according to an official at the Indonesia embassy in Beijing. Santo Darmosumarto, head of the embassy39。s information, social and cultural section, says the new policy is aimed at strengthening peopletopeople contacts between the two countries. Dai Yu, marketing director of Ctrip, a major Chinese online travel agency, says: We39。ve seen a nearly 50 percent growth over the previous month in the number of Chinese tourists to Bali since the policy was announced. During his trip to China in March, Indonesian President Joko Widodo proposed that his country and China aim to increase twoway visits to a maximum of 10 million people in the next few years. The Indonesian government has set their sights on greeting 2 million Chinese tourists by the end of this year, according to the official. The Indonesian government hopes that Indonesian nationals would also be given preferential treatment while visiting China, says Darmosumarto. In 2021, the number of Chinese tourists who visited Indonesia stood around 807,000. Last year, it increased to 959,000, he adds. Bali remains the most popular site among Chinese tourists. In February, more than 92,200 Chinese tourists made trips to Bali, ranking first among overseas visitors, the Bali Times reported. Last year, the island witnessed more than 586,000 arrivals from China, an increase of 51 percent over 2021. Bali isn39。t just for sightseeing, but also for weddings, honeymoons, golf and many outdoor activities, says Fan Wenqing, a marketing executive at Garuda, Indonesia39。s national airliner. Garuda offers three nonstop flights between Beijing and Bali, and four each week between Beijing and Jakarta. There are daily flights from Guangzhou, in Guangdong province, and Shanghai to Jakarta as well. It takes from six to eight hours on a nonstop flight to reach Indonesia from China. Indonesia is home to more than 17,000 islands. Tourists can tour Yogyakarta to see Prambanam and Borobudur, two historical and religious sites, and explore the local handicraft markets. The base of a volcano, Bandung, which is also known as the Paris of Java, is ideal for adventure seekers. Many ecotourism destinations, such as Toba Lake in Sumatra, Tanjung Puting National Park in Kalimantan and Bunaken in Manado, are places the embassy official remends for tourists. Indonesia boasts worldclass surfing facilities along the shores of Sumatra down to Nusa Tenggara Islands. Recently, Lombok, a sister island east of Bali has gotten so much attention from Chinese travelers that some travel agencies are offering twin packages for Bali and Lombok. The best time to visit Bali is from May to October, when it doesn39。t rain much and the weather is cool. At press time, a weeklong package from Shanghai or Guangzhou to Bali was a little more than 3,000 yuan ($480) on Ctrip39。s website. Chinese touri