<p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">（三）某棉紡企業(yè)為增值稅一般納稅人，使用的增值稅稅率為17%，2012年3月1日，“應(yīng)付職工薪酬”科目貸方余額為516&nbsp;000元（全部為工資），該企業(yè)2012年3月份發(fā)生的有關(guān)職工薪酬業(yè)務(wù)如下：</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;（1）1日，企業(yè)租入房屋4套供管理人員免費(fèi)使用，月租金共計(jì)12&nbsp;000元，每月末支付租金，企業(yè)于當(dāng)月31日以銀行存款支付本月租金12&nbsp;000元。</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;（2）5日，從月初應(yīng)付職工薪酬中扣除企業(yè)代扣由職工承擔(dān)的個(gè)人所得稅8&nbsp;900元（尚未繳納），為職工代墊的家庭醫(yī)藥費(fèi)5&nbsp;000元，通過銀行轉(zhuǎn)賬實(shí)際發(fā)放工資502&nbsp;100元。</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;（3）24日，企業(yè)以其生產(chǎn)的毛巾被作為福利發(fā)放給直接從事生產(chǎn)活動(dòng)的職工，該批毛巾被市場(chǎng)售價(jià)總額為45&nbsp;000元（不含價(jià)格），成本總額為30&nbsp;000元。</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;（4）31日，本月各部門工資計(jì)算結(jié)果如下表：</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;2012年3月份部門工資計(jì)算簡(jiǎn)表</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><table style="width:426.1pt;border-collapse:collapse;"><tbody><tr><td valign="top" width="81"><p style="text-align:left;text-indent:21pt;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">車間生產(chǎn)部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">車間管理部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">行政管理部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">銷售部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">施工部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">合計(jì)</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td></tr><tr><td valign="top" width="81"><p style="text-align:left;text-indent:21pt;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">金額</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">258&nbsp;000</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">29&nbsp;700</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">63&nbsp;400</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">74&nbsp;100</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">59&nbsp;800</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">485&nbsp;000</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td></tr></tbody></table><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;假定該企業(yè)社會(huì)保險(xiǎn)費(fèi)的計(jì)提比例為工資總額的20%。住房公積薪金的計(jì)提比例為工資總額的15%。</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;要求：</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;根據(jù)上述資料，不考慮其他因素，分析回答下列小題。（答案中的金額單位用元表示）</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p>1.根據(jù)資料（1），下列各項(xiàng)中，該企業(yè)會(huì)計(jì)處理正確的是（&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;）。 &nbsp;&nbsp;&nbsp;&nbsp;

<p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">（三）某棉紡企業(yè)為增值稅一般納稅人，使用的增值稅稅率為17%，2012年3月1日，“應(yīng)付職工薪酬”科目貸方余額為516&nbsp;000元（全部為工資），該企業(yè)2012年3月份發(fā)生的有關(guān)職工薪酬業(yè)務(wù)如下：</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;（1）1日，企業(yè)租入房屋4套供管理人員免費(fèi)使用，月租金共計(jì)12&nbsp;000元，每月末支付租金，企業(yè)于當(dāng)月31日以銀行存款支付本月租金12&nbsp;000元。</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;（2）5日，從月初應(yīng)付職工薪酬中扣除企業(yè)代扣由職工承擔(dān)的個(gè)人所得稅8&nbsp;900元（尚未繳納），為職工代墊的家庭醫(yī)藥費(fèi)5&nbsp;000元，通過銀行轉(zhuǎn)賬實(shí)際發(fā)放工資502&nbsp;100元。</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;（3）24日，企業(yè)以其生產(chǎn)的毛巾被作為福利發(fā)放給直接從事生產(chǎn)活動(dòng)的職工，該批毛巾被市場(chǎng)售價(jià)總額為45&nbsp;000元（不含價(jià)格），成本總額為30&nbsp;000元。</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;（4）31日，本月各部門工資計(jì)算結(jié)果如下表：</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;2012年3月份部門工資計(jì)算簡(jiǎn)表</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><table style="width:426.1pt;border-collapse:collapse;"><tbody><tr><td valign="top" width="81"><p style="text-align:left;text-indent:21pt;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">車間生產(chǎn)部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">車間管理部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">行政管理部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">銷售部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">施工部門</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">合計(jì)</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td></tr><tr><td valign="top" width="81"><p style="text-align:left;text-indent:21pt;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">金額</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">258&nbsp;000</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">29&nbsp;700</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">63&nbsp;400</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">74&nbsp;100</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">59&nbsp;800</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td><td valign="top" width="81"><p style="text-align:left;" class="p0"><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;">485&nbsp;000</span><span style="font-style:normal;font-family:'inherit';color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p></td></tr></tbody></table><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;假定該企業(yè)社會(huì)保險(xiǎn)費(fèi)的計(jì)提比例為工資總額的20%。住房公積薪金的計(jì)提比例為工資總額的15%。</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;要求：</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p><p style="text-align:left;background:#fdfdfd;" class="p0"><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;根據(jù)上述資料，不考慮其他因素，分析回答下列小題。（答案中的金額單位用元表示）</span><span style="font-style:normal;font-family:'宋體';background:#fdfdfd;color:#000000;font-size:10.5pt;font-weight:normal;"></span> </p>2.根據(jù)資料（3），下列各項(xiàng)中，該企業(yè)會(huì)計(jì)處理結(jié)果正確的是（&nbsp;&nbsp;&nbsp;&nbsp;）。 &nbsp;&nbsp;&nbsp;&nbsp;