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记账凭证是 的依据。 A、编制会计报表 B、进行业务活动 C、登记会计账簿 D、填制原始凭证 2、从银行提取现金,应填制 。 A、现金收款凭证

济宁学历提升服务电话15315377317

 记账凭证是      的依据。KH8★济宁成人高考报名电话0537-2229526

A、编制会计报表        B、进行业务活动      C、登记会计账簿    D、填制原始凭证KH8★济宁成人高考报名电话0537-2229526

2、从银行提取现金,应填制      KH8★济宁成人高考报名电话0537-2229526

A、现金收款凭证        B、银行存款付款凭证   C、转账凭证       D、单式凭证KH8★济宁成人高考报名电话0537-2229526

3      是无期末余额的。KH8★济宁成人高考报名电话0537-2229526

A、生产成本     B、营业外收入      C、应付职工薪酬       D、盈余公积KH8★济宁成人高考报名电话0537-2229526

4、登账以后,发现记账凭证所记金额大于正确金额,应采用      进行更正。KH8★济宁成人高考报名电话0537-2229526

A、红字更正法             B、平行登记法         C、划线更正法         D、补充登记法KH8★济宁成人高考报名电话0537-2229526

5、按经济内容分类,“资本公积”账户属于      KH8★济宁成人高考报名电话0537-2229526

A、资本账户           B、负债账户         C、盘存账户            D、所有者权益账户KH8★济宁成人高考报名电话0537-2229526

6、对清查中已查明盘亏的财产物资,是因自然灾害发生的意外损失,应列入      KH8★济宁成人高考报名电话0537-2229526

A、管理费用          B、生产成本           C、营业外支出          D、其他应收款KH8★济宁成人高考报名电话0537-2229526

7、复式记账法是对每一笔经济业务,都以相等的金额在      登记。KH8★济宁成人高考报名电话0537-2229526

A、一个账户        B、两个账户     C、一个或两个账户        D、两个或两个以上账户KH8★济宁成人高考报名电话0537-2229526

8、企业在撤销或合并时,对企业的财产物资应进行      KH8★济宁成人高考报名电话0537-2229526

A、全面清查         B、定期清查          C、局部清查            D、重点清查KH8★济宁成人高考报名电话0537-2229526

9、在下列原始凭证中,属于累计凭证的是      KH8★济宁成人高考报名电话0537-2229526

A、领料单        B、限额领料单      C、收料凭证汇总表    D、制造费用分配表KH8★济宁成人高考报名电话0537-2229526

10      的目的是为了账簿记录的真实、可靠、正确、完整。KH8★济宁成人高考报名电话0537-2229526

A、过账      B、结账        C、转账        D、对账KH8★济宁成人高考报名电话0537-2229526

11、会计的基本前提包括会计主体、      、会计期间和货币计量四个方面的内容。KH8★济宁成人高考报名电话0537-2229526

A、实际成本        B、经济核算           C、持续经营        D、会计准则KH8★济宁成人高考报名电话0537-2229526

12、利润表是反映企业      的报表。KH8★济宁成人高考报名电话0537-2229526

A、经营成果        B、财务状况     C、现金流量          D、利润分配KH8★济宁成人高考报名电话0537-2229526

13、会计的基本职能是      KH8★济宁成人高考报名电话0537-2229526

A、核算和监督            B、预测和决策        C、监督和分析          D、反映和核算KH8★济宁成人高考报名电话0537-2229526

14、账户是根据      开设的,用来连续、系统地记载各项经济业务的一种手段。KH8★济宁成人高考报名电话0537-2229526

A、会计凭证           B、会计对象      C、会计科目            D、财务指标KH8★济宁成人高考报名电话0537-2229526

15、某企业资产总额600万元,如果发生以下经济业务:(1)收到外单位投资40万元存入银行;(2)以银行存款购买原材料12万元;(3)以银行存款偿还银行借款10万元。则企业资产总额应为      KH8★济宁成人高考报名电话0537-2229526

A636万元           B618万元           C648万元        D630万元KH8★济宁成人高考报名电话0537-2229526

二、多项选择题(本题10 * 2 = 20分;请将正确答案写在下列方框内,答在其他地方无效)KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

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答案KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

1、下列项目中,属于企业流动负债的有        KH8★济宁成人高考报名电话0537-2229526

      A、应付账款        B、应付票据         C、短期借款      D、预付账款KH8★济宁成人高考报名电话0537-2229526

2、下列项目中,正确的经济业务类型有        KH8★济宁成人高考报名电话0537-2229526

A、一项资产增加,一项所有者权益减少        B、资产与负债同时增加KH8★济宁成人高考报名电话0537-2229526

      C、一项负债减少,一项所有者权益增加        D、资产与所有者权益同时增加KH8★济宁成人高考报名电话0537-2229526

3、借贷记账法的试算平衡有        KH8★济宁成人高考报名电话0537-2229526

      A、资产总额试算平衡    B、权益总额试算平衡     C、发生额试算平衡     D、余额试算平衡KH8★济宁成人高考报名电话0537-2229526

4、能和“生产成本”账户借方相对应的账户是        KH8★济宁成人高考报名电话0537-2229526

      A、应付职工薪酬       B、原材料          C、制造费用      D、库存商品KH8★济宁成人高考报名电话0537-2229526

5、下列不能作为记账依据是        KH8★济宁成人高考报名电话0537-2229526

A、购料申请表        B、购销合同      C、银行对账单       D、债权债务对账单KH8★济宁成人高考报名电话0537-2229526

6、错账更正的方法有        KH8★济宁成人高考报名电话0537-2229526

A.补充登记法     B. 红线更正法     C.划线更正法        D.红字更正法        KH8★济宁成人高考报名电话0537-2229526

7、任何单位必须设置的账簿有        KH8★济宁成人高考报名电话0537-2229526

        A、现金日记账        B、银行存款日记账        C、总分类账         D、明细分类账KH8★济宁成人高考报名电话0537-2229526

8、总账与明细账之间的核对主要包括        KH8★济宁成人高考报名电话0537-2229526

A、总账账户期初借方余额与所属明细账户期初借方余额之和核对相等KH8★济宁成人高考报名电话0537-2229526

B、总账账户期初贷方余额与所属明细账户期初贷方余额之和核对相等KH8★济宁成人高考报名电话0537-2229526

C、总账账户期末借方余额与所属明细账户期末借方余额之和核对相等KH8★济宁成人高考报名电话0537-2229526

D、总账账户期末贷方余额与所属明细账户期末贷方余额之和核对相等KH8★济宁成人高考报名电话0537-2229526

9、与外单位核对账目的方法适用于        KH8★济宁成人高考报名电话0537-2229526

        A、现金的清查      B、银行存款的清查        C、往来款项的清查       D、材料的清查KH8★济宁成人高考报名电话0537-2229526

10、下列账户按用途和结构分类,属于结算负债账户的有       KH8★济宁成人高考报名电话0537-2229526

           A、应付账款      B、预付账款      C、应付票据      D、应收账款      KH8★济宁成人高考报名电话0537-2229526

三、判断题【每题1分,共计10分;正确打“√”,错误打“×”,请将答案写在下列方框内,答在其他地方无效KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

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答案KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

1、资产与所有者权益在数量上始终是相等的。(   KH8★济宁成人高考报名电话0537-2229526

2、通过试算平衡检查账簿记录,若借贷不平衡就可以肯定记账有误。( KH8★济宁成人高考报名电话0537-2229526

3“累计折旧”账户属于负债类账户(   KH8★济宁成人高考报名电话0537-2229526

4、凡是借方余额的账户均属于资产类账户(   KH8★济宁成人高考报名电话0537-2229526

5、任何一笔会计分录都必须同时具备应计账户名称、记账方向和金额三大基本要素。(   KH8★济宁成人高考报名电话0537-2229526

6、现金和银行存款日记账,必须采用订本式账簿。(  KH8★济宁成人高考报名电话0537-2229526

7、从银行提取现金时,可以编制现金收款凭证。(    KH8★济宁成人高考报名电话0537-2229526

8、某会计人员在填制记账凭证时,误将9800元记为8900元,并已登记入账。月末结账前发现错误,更正时应采用划线更正法。(    KH8★济宁成人高考报名电话0537-2229526

9、采用永续盘存制时,可以随时从账簿中结出账面结存数。(    KH8★济宁成人高考报名电话0537-2229526

10、对账的主要内容包括账证核对、账账核对,不包括账实核对和账表核对(    KH8★济宁成人高考报名电话0537-2229526

四、业务题(共40分,每小题2KH8★济宁成人高考报名电话0537-2229526

某公司20147月份发生经济业务如下,增值税税率为17%,要求编制会计分录,涉及计算写出计算过程。KH8★济宁成人高考报名电话0537-2229526

1、向银行借入款项60 000元,期限为6个月,年利率7.2% ,存入银行(假定到期一次还本付息)。 KH8★济宁成人高考报名电话0537-2229526

2、预提本月应负担的上项借款利息。KH8★济宁成人高考报名电话0537-2229526

3、购入需要安装的设备一台,价款为40 000元,增值税6800元,运杂费包装费等600元,已用银行存款支付。KH8★济宁成人高考报名电话0537-2229526

4、上项设备安装完工交付使用,安装过程中以银行存款支付安装费用1 600元,按其成本转账。 KH8★济宁成人高考报名电话0537-2229526

5、职工张某出差,借支差旅费1 000元,以现金支付。 KH8★济宁成人高考报名电话0537-2229526

6、厂部职工张某出差报销差旅费800元,余额退回。 KH8★济宁成人高考报名电话0537-2229526

7、向大华公司购入A材料9 000公斤,单价6元,购入B材料2 000公斤,单价3元,进项增值税10 200元,价税合计70 200元,上述款项暂未支付,材料已运达企业。KH8★济宁成人高考报名电话0537-2229526

8、向美华公司销售甲产品1 000件,单价12元,乙产品1 000件,单价15元,销项税额4 590元,合计31 590元,货款存入银行。KH8★济宁成人高考报名电话0537-2229526

9、经计算,本月全厂职工工资总额为30 000元,其中:甲产品生产工人工资15 000元,乙产品生产工人KH8★济宁成人高考报名电话0537-2229526

工资 10 000元;车间管理人员工资3 000元,行政管理人员工资2 000元。KH8★济宁成人高考报名电话0537-2229526

10、按工资总额的14%计提福利费。KH8★济宁成人高考报名电话0537-2229526

11、月底,汇总本月材料发出情况如下(A材料30 000元,B材料12 000元)KH8★济宁成人高考报名电话0537-2229526

甲产品生产领用18 000          乙产品生产领用16 000KH8★济宁成人高考报名电话0537-2229526

车间一般耗用5 000             行政管理部门耗用3 000KH8★济宁成人高考报名电话0537-2229526

                                         合计:42 000KH8★济宁成人高考报名电话0537-2229526

12、本月计提固定资产折旧费1 140元,其中:车间使用固定资产折旧费420元;厂部使用的固定资产折旧费720元。 KH8★济宁成人高考报名电话0537-2229526

13、按本月生产工人工资比例,将发生的制造费用分配给甲、乙产品。KH8★济宁成人高考报名电话0537-2229526

14、月终,甲、乙产品均全部完工入库,结转其实际生产成本。KH8★济宁成人高考报名电话0537-2229526

15、结转本月已销甲、乙两种产品的销售成本,其中甲产品的销售成本为8 000元,乙产品的销售成本为10 000元。KH8★济宁成人高考报名电话0537-2229526

16、结转本月损益类账户。其中“主营业务收入”为46 000元,“投资收益”为800元,“主营业务成本”为24 000元,“管理费用”为6 900元,“销售费用”为1 500元,“财务费用”为2 500元。KH8★济宁成人高考报名电话0537-2229526

17、假设“未分配利润”7月的期初余额为12 000元,按当月利润总额的25%计算应交的所得税并做相应的账务处理。KH8★济宁成人高考报名电话0537-2229526

18、结转所得税入“本年利润”账户,并将“本年利润”账户余额转入“利润分配”账户中。KH8★济宁成人高考报名电话0537-2229526

19、按当月税后实现净利润的10%计算提取盈余公积金并做相应的账务处理。KH8★济宁成人高考报名电话0537-2229526

20、将“利润分配”其它明细账户转入“未分配利润”明细账户中,并计算分配后的未分配利润。KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

《会计学基础》专科 复习题一答案KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

一、单项选择题(本题15 * 2 = 30;请将正确答案写在下列方框内,答在其他地方无效。)KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

1KH8★济宁成人高考报名电话0537-2229526

2KH8★济宁成人高考报名电话0537-2229526

3KH8★济宁成人高考报名电话0537-2229526

4KH8★济宁成人高考报名电话0537-2229526

5KH8★济宁成人高考报名电话0537-2229526

6KH8★济宁成人高考报名电话0537-2229526

7KH8★济宁成人高考报名电话0537-2229526

8KH8★济宁成人高考报名电话0537-2229526

9KH8★济宁成人高考报名电话0537-2229526

10KH8★济宁成人高考报名电话0537-2229526

11KH8★济宁成人高考报名电话0537-2229526

12KH8★济宁成人高考报名电话0537-2229526

13KH8★济宁成人高考报名电话0537-2229526

14KH8★济宁成人高考报名电话0537-2229526

15KH8★济宁成人高考报名电话0537-2229526

答案KH8★济宁成人高考报名电话0537-2229526

CKH8★济宁成人高考报名电话0537-2229526

BKH8★济宁成人高考报名电话0537-2229526

BKH8★济宁成人高考报名电话0537-2229526

AKH8★济宁成人高考报名电话0537-2229526

DKH8★济宁成人高考报名电话0537-2229526

CKH8★济宁成人高考报名电话0537-2229526

DKH8★济宁成人高考报名电话0537-2229526

AKH8★济宁成人高考报名电话0537-2229526

BKH8★济宁成人高考报名电话0537-2229526

DKH8★济宁成人高考报名电话0537-2229526

CKH8★济宁成人高考报名电话0537-2229526

AKH8★济宁成人高考报名电话0537-2229526

AKH8★济宁成人高考报名电话0537-2229526

CKH8★济宁成人高考报名电话0537-2229526

DKH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

二、多项选择题(本题10 * 2 = 20分;请将正确答案写在下列方框内,答在其他地方无效)KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

1KH8★济宁成人高考报名电话0537-2229526

2KH8★济宁成人高考报名电话0537-2229526

3KH8★济宁成人高考报名电话0537-2229526

4KH8★济宁成人高考报名电话0537-2229526

5KH8★济宁成人高考报名电话0537-2229526

6KH8★济宁成人高考报名电话0537-2229526

7KH8★济宁成人高考报名电话0537-2229526

8KH8★济宁成人高考报名电话0537-2229526

9KH8★济宁成人高考报名电话0537-2229526

10KH8★济宁成人高考报名电话0537-2229526

答案KH8★济宁成人高考报名电话0537-2229526

ABCKH8★济宁成人高考报名电话0537-2229526

BCDKH8★济宁成人高考报名电话0537-2229526

CDKH8★济宁成人高考报名电话0537-2229526

ABCKH8★济宁成人高考报名电话0537-2229526

ABCDKH8★济宁成人高考报名电话0537-2229526

ACDKH8★济宁成人高考报名电话0537-2229526

ABCDKH8★济宁成人高考报名电话0537-2229526

ABCDKH8★济宁成人高考报名电话0537-2229526

BCKH8★济宁成人高考报名电话0537-2229526

ACKH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

三、判断题【每题1分,共计10分;正确打“√”,错误打“×”,请将答案写在下列方框内,答在其他地方无效KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

1 KH8★济宁成人高考报名电话0537-2229526

 2KH8★济宁成人高考报名电话0537-2229526

  3KH8★济宁成人高考报名电话0537-2229526

  4KH8★济宁成人高考报名电话0537-2229526

 5KH8★济宁成人高考报名电话0537-2229526

 6KH8★济宁成人高考报名电话0537-2229526

 7KH8★济宁成人高考报名电话0537-2229526

 8KH8★济宁成人高考报名电话0537-2229526

9KH8★济宁成人高考报名电话0537-2229526

10KH8★济宁成人高考报名电话0537-2229526

答案KH8★济宁成人高考报名电话0537-2229526

×KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

×KH8★济宁成人高考报名电话0537-2229526

×KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

×KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

×KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

四、业务题(共40分,每小题2KH8★济宁成人高考报名电话0537-2229526

某公司20146月份发生经济业务如下。要求编制会计分录,如有计算,要求写出计算过程KH8★济宁成人高考报名电话0537-2229526

1、借:银行存款     60 000 KH8★济宁成人高考报名电话0537-2229526

       贷:短期借款    60  000 KH8★济宁成人高考报名电话0537-2229526

2、利息 = 60 000 × 7.2% 12 ×1= 360 (元) KH8★济宁成人高考报名电话0537-2229526

    借:财务费用       360 KH8★济宁成人高考报名电话0537-2229526

        贷:应付利息     360KH8★济宁成人高考报名电话0537-2229526

3、借:在建工程      40 600 KH8★济宁成人高考报名电话0537-2229526

       应交税费应交增值税(进项税额) 6800KH8★济宁成人高考报名电话0537-2229526

       贷:银行存款     47 400KH8★济宁成人高考报名电话0537-2229526

4、(1)借:在建工程     1 600 KH8★济宁成人高考报名电话0537-2229526

            贷:银行存款    1 600 KH8★济宁成人高考报名电话0537-2229526

2)借:固定资产      42 200 KH8★济宁成人高考报名电话0537-2229526

             贷:在建工程     42 200KH8★济宁成人高考报名电话0537-2229526

5、借:其他应收款——张某   1 000 KH8★济宁成人高考报名电话0537-2229526

       贷:库存现金              1 000 KH8★济宁成人高考报名电话0537-2229526

6、借:管理费用                800 KH8★济宁成人高考报名电话0537-2229526

       库存现金                200 KH8★济宁成人高考报名电话0537-2229526

       贷:其他应收款——张某     1 000KH8★济宁成人高考报名电话0537-2229526

7、借:原材料—A材料                      54 000 KH8★济宁成人高考报名电话0537-2229526

             —B材料                       6 000 KH8★济宁成人高考报名电话0537-2229526

应交税费应交增值税(进项税额)   10 200 KH8★济宁成人高考报名电话0537-2229526

贷:应付账款     70 200KH8★济宁成人高考报名电话0537-2229526

8、借:银行存款    31 590 KH8★济宁成人高考报名电话0537-2229526

贷:主营业务收入甲产品         12 000 KH8★济宁成人高考报名电话0537-2229526

                      —乙产品       15 000 KH8★济宁成人高考报名电话0537-2229526

应交税费应交增值税(销项税额)     4 590KH8★济宁成人高考报名电话0537-2229526

9、借:生产成本甲产品     15 000 KH8★济宁成人高考报名电话0537-2229526

               —乙产品     10 000 KH8★济宁成人高考报名电话0537-2229526

制造费用      3 000 KH8★济宁成人高考报名电话0537-2229526

管理费用      2 000 KH8★济宁成人高考报名电话0537-2229526

贷:应付职工薪酬    30 000KH8★济宁成人高考报名电话0537-2229526

10、借:生产成本甲产品     2 100 KH8★济宁成人高考报名电话0537-2229526

                —乙产品     1 400 KH8★济宁成人高考报名电话0537-2229526

制造费用     420 KH8★济宁成人高考报名电话0537-2229526

管理费用      280 KH8★济宁成人高考报名电话0537-2229526

贷:应付职工薪酬         4 200KH8★济宁成人高考报名电话0537-2229526

11、借:生产成本甲产品      18 000 KH8★济宁成人高考报名电话0537-2229526

                —乙产品      16 000 KH8★济宁成人高考报名电话0537-2229526

制造费用      5 000 KH8★济宁成人高考报名电话0537-2229526

管理费用      3 000 KH8★济宁成人高考报名电话0537-2229526

贷:原材料—A材料      30 000KH8★济宁成人高考报名电话0537-2229526

          —B材料       12 000KH8★济宁成人高考报名电话0537-2229526

12、借:制造费用        420 KH8★济宁成人高考报名电话0537-2229526

        管理费用        720 KH8★济宁成人高考报名电话0537-2229526

      贷:累计折旧      1 140KH8★济宁成人高考报名电话0537-2229526

13、制造费用总额=3000+420+5000+420=8840KH8★济宁成人高考报名电话0537-2229526

分配率:8 420 /15 000 + 10 000= 0.3536 KH8★济宁成人高考报名电话0537-2229526

甲产品:15 000 ×  0.3536 = 5304(元)KH8★济宁成人高考报名电话0537-2229526

乙产品:10 000 ×  0.3536 = 3536 (元)KH8★济宁成人高考报名电话0537-2229526

借:生产成本甲产品     5304KH8★济宁成人高考报名电话0537-2229526

                —乙产品     3536KH8★济宁成人高考报名电话0537-2229526

贷:制造费用      8 840KH8★济宁成人高考报名电话0537-2229526

14、借:库存商品甲产品    40404KH8★济宁成人高考报名电话0537-2229526

                —乙产品    30936KH8★济宁成人高考报名电话0537-2229526

贷:生产成本甲产品     40404KH8★济宁成人高考报名电话0537-2229526

                    —乙产品    30936KH8★济宁成人高考报名电话0537-2229526

15、借:主营业务成本甲产品      8 000 KH8★济宁成人高考报名电话0537-2229526

                    —乙产品      10 000 KH8★济宁成人高考报名电话0537-2229526

贷:库存商品甲产品     8 000KH8★济宁成人高考报名电话0537-2229526

  —乙产品    10 000KH8★济宁成人高考报名电话0537-2229526

16、(1)借:本年利润      34 900 KH8★济宁成人高考报名电话0537-2229526

贷:主营业务成本  24 000 KH8★济宁成人高考报名电话0537-2229526

管理费用      6 900 KH8★济宁成人高考报名电话0537-2229526

销售费用      1 500 KH8★济宁成人高考报名电话0537-2229526

财务费用      2 500 KH8★济宁成人高考报名电话0537-2229526

2)借:主营业务收入   46 000 KH8★济宁成人高考报名电话0537-2229526

投资收益         800 KH8★济宁成人高考报名电话0537-2229526

贷:本年利润        46 800KH8★济宁成人高考报名电话0537-2229526

17、当月税前利润总额:= (46800 - 34900) = 11900(元)KH8★济宁成人高考报名电话0537-2229526

全年利润总额的25%所得税=(46800 - 34900)*0.25 =2975(元)KH8★济宁成人高考报名电话0537-2229526

借:所得税费用    2975 KH8★济宁成人高考报名电话0537-2229526

贷:应交税费应交所得税   2975KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

18、借:本年利润  2975KH8★济宁成人高考报名电话0537-2229526

贷:所得税费用  2975KH8★济宁成人高考报名电话0537-2229526

19、借:本年利润        8925KH8★济宁成人高考报名电话0537-2229526

贷:利润分配未分配利润    8925KH8★济宁成人高考报名电话0537-2229526

20、借:利润分配提取盈余公积    892.5KH8★济宁成人高考报名电话0537-2229526

贷:盈余公积     892.5 KH8★济宁成人高考报名电话0537-2229526

21、借:利润分配未分配利润       892.5KH8★济宁成人高考报名电话0537-2229526

贷:利润分配提取盈余公积  892.5KH8★济宁成人高考报名电话0537-2229526

分配后的未分配利润 = 12000 + 8925- 892.5 = 20032.5(元)KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

《会计学基础》专科  复习题二KH8★济宁成人高考报名电话0537-2229526

一、单项选择题(本大题共15小题,每小题2分,共30分;请将正确答案写在下列方框内,答在其他地方无效。)KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

1KH8★济宁成人高考报名电话0537-2229526

2KH8★济宁成人高考报名电话0537-2229526

3KH8★济宁成人高考报名电话0537-2229526

4KH8★济宁成人高考报名电话0537-2229526

5KH8★济宁成人高考报名电话0537-2229526

6KH8★济宁成人高考报名电话0537-2229526

7KH8★济宁成人高考报名电话0537-2229526

8KH8★济宁成人高考报名电话0537-2229526

9KH8★济宁成人高考报名电话0537-2229526

10KH8★济宁成人高考报名电话0537-2229526

11KH8★济宁成人高考报名电话0537-2229526

12KH8★济宁成人高考报名电话0537-2229526

13KH8★济宁成人高考报名电话0537-2229526

14KH8★济宁成人高考报名电话0537-2229526

15KH8★济宁成人高考报名电话0537-2229526

答案KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

1、下列项目中,引起负债有增有减的经济业务是        KH8★济宁成人高考报名电话0537-2229526

       A、用银行借款抵付应付账款        B、以银行存款偿还银行借款KH8★济宁成人高考报名电话0537-2229526

       C、以银行存款上交税金             D、收到外商捐赠的设备KH8★济宁成人高考报名电话0537-2229526

2、收到某单位预付货款存入银行,所引起的变动为        KH8★济宁成人高考报名电话0537-2229526

       A、一项资产增加,一项负债增加          B、一项资产减少,一项负债减少KH8★济宁成人高考报名电话0537-2229526

       C、一项资产增加,一项所有者权益增加    D、一项资产减少,一项所有者权益减少KH8★济宁成人高考报名电话0537-2229526

3、某企业销售产品一批,部分货款收存银行,部分货款对方暂欠,该企业应填制        KH8★济宁成人高考报名电话0537-2229526

       A、收款凭证和付款凭证   B、收款凭证和转账凭证    C、付款凭证和转账凭证    D、两张转账凭证KH8★济宁成人高考报名电话0537-2229526

4、下列不能作为会计核算依据的是        KH8★济宁成人高考报名电话0537-2229526

       A、领料单           B、发货票          C、经济合同          D、入库单KH8★济宁成人高考报名电话0537-2229526

5、如果发现记账凭证所用的科目正确,只是所填金额大于应填金额,并已登记入账,应采用        更正。KH8★济宁成人高考报名电话0537-2229526

       A、划线更正法       B、红字更正法      C、平行登记法        D、补充登记法KH8★济宁成人高考报名电话0537-2229526

6、在下列账簿中,需要进行日清月结的账簿是        KH8★济宁成人高考报名电话0537-2229526

       A、备查账簿        B、现金日记账      C、总分类账       D、明细分类账KH8★济宁成人高考报名电话0537-2229526

7、财产清查中,如财产的盘亏是由于保管人员失职所造成的,则应计入        KH8★济宁成人高考报名电话0537-2229526

       A、管理费用       B、生产成本      C、其他应收款      D、营业外支出KH8★济宁成人高考报名电话0537-2229526

8、在确认购货单位因赊的购货款可能无法收回的情况下,通常将该资金称之为       KH8★济宁成人高考报名电话0537-2229526

       A、应付账款       B、未达账项      C、坏账损失        D、应收账款KH8★济宁成人高考报名电话0537-2229526

9、下列        属于外来原始凭证。KH8★济宁成人高考报名电话0537-2229526

       A、购货发票      B、领料单         C、收料单          D、工资结算汇总表KH8★济宁成人高考报名电话0537-2229526

10、活页式账簿和卡片式账簿主要适用于        KH8★济宁成人高考报名电话0537-2229526

       A、特种日记账    B、普通日记账     C、总分类账簿     D、明细分类账簿KH8★济宁成人高考报名电话0537-2229526

11、期末资产负债表中,“固定资产”为100万元,“累计折旧”为40万元,则企业“固定资产净值数”应填列     KH8★济宁成人高考报名电话0537-2229526

       A100万元      B60万元         C140万元       D160万元KH8★济宁成人高考报名电话0537-2229526

12、编制利润表主要是依据        KH8★济宁成人高考报名电话0537-2229526

A、资产、负债及所有者类各账户的本期发生额  B、损益类各账户的期末余额KH8★济宁成人高考报名电话0537-2229526

C、损益类各账户的本期发生额                D、资产、负债及所有者权益类各账户的期末余额KH8★济宁成人高考报名电话0537-2229526

13        是一种最基本的账务处理程序,也是其他账务处理程序的基础。KH8★济宁成人高考报名电话0537-2229526

            A、记账凭证账务处理程序            C、科目汇总表账务处理程序KH8★济宁成人高考报名电话0537-2229526

            B、汇总记账凭证账务处理程序        D、日记总账账务处理程序KH8★济宁成人高考报名电话0537-2229526

14、为了反映和监督企业销售商品和提供劳务所实现的收入以及因销售商品而与购买单位之间发生的货款结算业务,应设置的账户是        KH8★济宁成人高考报名电话0537-2229526

      A“主营业务收入”账户   B“应收账款”账户   C“营业外收入”账户   D“应收票据”账户KH8★济宁成人高考报名电话0537-2229526

15、一个企业的资产总额与权益总额        KH8★济宁成人高考报名电话0537-2229526

      A、可能相等        B、有时相等        C、只有在期末时相等        D、必然相等KH8★济宁成人高考报名电话0537-2229526

二、多项选择题(本题共10题,每题2分,共20分;请将正确答案写在下列方框内,答在其他地方无效)KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

1KH8★济宁成人高考报名电话0537-2229526

2KH8★济宁成人高考报名电话0537-2229526

3KH8★济宁成人高考报名电话0537-2229526

4KH8★济宁成人高考报名电话0537-2229526

5KH8★济宁成人高考报名电话0537-2229526

6KH8★济宁成人高考报名电话0537-2229526

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8KH8★济宁成人高考报名电话0537-2229526

9KH8★济宁成人高考报名电话0537-2229526

10KH8★济宁成人高考报名电话0537-2229526

答案KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

1、下列项目中,属于企业流动资产的有(   KH8★济宁成人高考报名电话0537-2229526

      A、银行存款      B、预收账款       C、应收账款        D、库存商品KH8★济宁成人高考报名电话0537-2229526

2、在进行试算平衡时,下列哪些错误不会影响借贷双方的平衡关系(   KH8★济宁成人高考报名电话0537-2229526

       A、漏记某项经济业务      B、某项经济业务记错有关账户 KH8★济宁成人高考报名电话0537-2229526

 C、重记某项经济业务      D、某个账户颠倒了记账方向KH8★济宁成人高考报名电话0537-2229526

3、总分类账户和明细分类账户的平行登记是指(   KH8★济宁成人高考报名电话0537-2229526

      A、登记会计期间一致     B、登记方向相同    C、登记金额相等     D、登记数量相等KH8★济宁成人高考报名电话0537-2229526

4、下列账户可能会与“本年利润”账户借方发生对应关系的是    KH8★济宁成人高考报名电话0537-2229526

      A、主营业务成本         B、销售费用         C、管理费用      D、营业税金与附加KH8★济宁成人高考报名电话0537-2229526

5、作为原始凭证应具备的基本内容是(   KH8★济宁成人高考报名电话0537-2229526

      A、经济业务内容            B、凭证的名称、填制日期及有关责任人的签章KH8★济宁成人高考报名电话0537-2229526

      C、接受凭证单位的名称      D、会计分录KH8★济宁成人高考报名电话0537-2229526

6、账簿记录发生错误时,可以采取的处理办法是(   KH8★济宁成人高考报名电话0537-2229526

      A、用退色药水消除字迹或者重新抄写账页        B、对错误的文字或数字进行涂改、挖补、刮擦KH8★济宁成人高考报名电话0537-2229526

      C、用红字填制记账凭证和登账,冲销原多记金额  D、在错误的文字或数字正中划一条红线后进行更正KH8★济宁成人高考报名电话0537-2229526

7、日记账与总账的核对,主要包括        KH8★济宁成人高考报名电话0537-2229526

A、现金日记账与库存现金总账之间的核对      B、现金日记账与其他总账之间的核对KH8★济宁成人高考报名电话0537-2229526

C、银行存款日记账与银行存款总账之间的核对   D、银行存款日记账与其他总账之间的核对KH8★济宁成人高考报名电话0537-2229526

8、下列能作为编制财务报表的直接来源的是        KH8★济宁成人高考报名电话0537-2229526

      A、原始凭证        B、总账          C、记账凭证             D、明细账KH8★济宁成人高考报名电话0537-2229526

9、外购材料取得的成本包括        KH8★济宁成人高考报名电话0537-2229526

       A、买价         B、定额内的途中损耗       C、运杂费          D、非正常损耗KH8★济宁成人高考报名电话0537-2229526

10、企业在组织会计核算时,应遵循的会计假设包括        KH8★济宁成人高考报名电话0537-2229526

       A、会计主体假设     B、持续经营假设         C、会计分期假设       D、货币计量假设KH8★济宁成人高考报名电话0537-2229526

三、判断题【每题1分,共计10分;正确打“√”,错误打“×”,请将答案写在下列方框内,答在其他地方无效KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

1 KH8★济宁成人高考报名电话0537-2229526

 2KH8★济宁成人高考报名电话0537-2229526

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10KH8★济宁成人高考报名电话0537-2229526

答案KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

1、会计的职能只有两个,即核算职能和监督职能。KH8★济宁成人高考报名电话0537-2229526

2、会计要素中既有反映财务状况的要素,也有反映经营成果的要素。KH8★济宁成人高考报名电话0537-2229526

3、一项经济业务的发生引起负债的增加和所有者权益的减少,会计基本等式的平衡关系不受其影响。KH8★济宁成人高考报名电话0537-2229526

4、在借贷记账法下,账户的借方登记增加数,贷方登记减少数。KH8★济宁成人高考报名电话0537-2229526

5、无论采用永续盘存制还是实地盘存制,都需要对财产物资进行清查,都可以采用实地盘点的方法。KH8★济宁成人高考报名电话0537-2229526

6、企业生产用固定资产计提折旧时应直接记入“制造费用”账户。KH8★济宁成人高考报名电话0537-2229526

7、对于资产负债结算账户,可以根据其余额的方向来判断其性质。KH8★济宁成人高考报名电话0537-2229526

8、属于所有者权益类的所有账户,它们的用途和结构都是相同的。KH8★济宁成人高考报名电话0537-2229526

9、在任何情况下,应收账款项目都是根据应收账款总账的期末余额填制。KH8★济宁成人高考报名电话0537-2229526

10“生产成本”账户按用途和结构分类,应属于盘存或成本计算账户。KH8★济宁成人高考报名电话0537-2229526

四、业务题(共40分,每小题2KH8★济宁成人高考报名电话0537-2229526

某公司20146月份发生经济业务如下,增值税税率为17%,要求编制会计分录,如有计算,要求写出计算过程。KH8★济宁成人高考报名电话0537-2229526

15日,向阳光公司购入A材料38 000元,增值税额为6 460元,款已预付。材料验收入库。KH8★济宁成人高考报名电话0537-2229526

210日,公司销售甲产品价税款合计351000元,已收款。KH8★济宁成人高考报名电话0537-2229526

310日,从银行提取现金30 000元用于发放工资,并于当日将现金发放到职工个人。KH8★济宁成人高考报名电话0537-2229526

411日,开出现金支票购买厂部办公用品780元。KH8★济宁成人高考报名电话0537-2229526

516日,提取本月固定资产折旧,其中车间8 100元,厂部3 200元。KH8★济宁成人高考报名电话0537-2229526

618日,公司购买一台车床,买价240 000元,增值税40 800元,运杂费1 000元,款项暂未支付,设备交付使用。KH8★济宁成人高考报名电话0537-2229526

730日,分配工资费用,其中甲产品工人工资12 000元,乙产品工人工资8 000元,车间管理人员工资6 000元,行政管理人员工资4 000元。KH8★济宁成人高考报名电话0537-2229526

830日,按14%的比例计提本月职工福利费。KH8★济宁成人高考报名电话0537-2229526

930日,经批准将资本公积金60 000元转增资本。KH8★济宁成人高考报名电话0537-2229526

1030日,汇总本月材料发出情况如下(A材料7 600元,B材料12 300元)KH8★济宁成人高考报名电话0537-2229526

甲产品生产领用6 000         乙产品生产领用5 000KH8★济宁成人高考报名电话0537-2229526

车间一般耗用5 900           行政管理部门耗用3 000                合计:19 900KH8★济宁成人高考报名电话0537-2229526

1130日,按本月生产工时比例,将发生的制造费用分配给甲、乙产品。(甲产品6 000工时,乙产品4 000工时)KH8★济宁成人高考报名电话0537-2229526

1230日,甲、乙产品均全部完工入库,结转其实际生产成本。KH8★济宁成人高考报名电话0537-2229526

1330日,结转本月已销甲产品的销售成本138 000元。KH8★济宁成人高考报名电话0537-2229526

14、该企业该月的库存现金清查中,发现盘亏300元。经查明属于出纳员的保管责任。KH8★济宁成人高考报名电话0537-2229526

15、企业投资股市的某股票根据公告,本月应收到股利2000KH8★济宁成人高考报名电话0537-2229526

16、结转本月损益类账户。其中“主营业务收入”为300 000元,“投资收益”为2 000元,“主营业务成本”为138 000元,“管理费用”为11 540元,“销售费用”为1 000元,“财务费用”为2 500元,“营业外支出”为5 400元。KH8★济宁成人高考报名电话0537-2229526

17、假设“本年利润”6月的期初余额为12 000元,按利润总额的25%计算应交的所得税并做相应的账务处理。KH8★济宁成人高考报名电话0537-2229526

18、结转所得税入“本年利润”账户;并将“本年利润”账户余额转入“利润分配”账户中KH8★济宁成人高考报名电话0537-2229526

19、按全年实现净利润的10%计算提取盈余公积金并做相应的账务处理。KH8★济宁成人高考报名电话0537-2229526

20、将“利润分配”其它明细账户转入“未分配利润”明细账户,并计算分配后的未分配利润。KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

《会计学基础》专科   复习题二答案KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

一、单项选择题(本大题共15小题,每小题2分,共30分;请将正确答案写在下列方框内,答在其他地方无效。)KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

1KH8★济宁成人高考报名电话0537-2229526

2KH8★济宁成人高考报名电话0537-2229526

3KH8★济宁成人高考报名电话0537-2229526

4KH8★济宁成人高考报名电话0537-2229526

5KH8★济宁成人高考报名电话0537-2229526

6KH8★济宁成人高考报名电话0537-2229526

7KH8★济宁成人高考报名电话0537-2229526

8KH8★济宁成人高考报名电话0537-2229526

9KH8★济宁成人高考报名电话0537-2229526

10KH8★济宁成人高考报名电话0537-2229526

11KH8★济宁成人高考报名电话0537-2229526

12KH8★济宁成人高考报名电话0537-2229526

13KH8★济宁成人高考报名电话0537-2229526

14KH8★济宁成人高考报名电话0537-2229526

15KH8★济宁成人高考报名电话0537-2229526

答案KH8★济宁成人高考报名电话0537-2229526

AKH8★济宁成人高考报名电话0537-2229526

AKH8★济宁成人高考报名电话0537-2229526

BKH8★济宁成人高考报名电话0537-2229526

CKH8★济宁成人高考报名电话0537-2229526

BKH8★济宁成人高考报名电话0537-2229526

BKH8★济宁成人高考报名电话0537-2229526

CKH8★济宁成人高考报名电话0537-2229526

CKH8★济宁成人高考报名电话0537-2229526

AKH8★济宁成人高考报名电话0537-2229526

DKH8★济宁成人高考报名电话0537-2229526

BKH8★济宁成人高考报名电话0537-2229526

CKH8★济宁成人高考报名电话0537-2229526

AKH8★济宁成人高考报名电话0537-2229526

BKH8★济宁成人高考报名电话0537-2229526

DKH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

二、多项选择题(本题共10题,每题2分,共20分;请将正确答案写在下列方框内,答在其他地方无效)KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

1KH8★济宁成人高考报名电话0537-2229526

2KH8★济宁成人高考报名电话0537-2229526

3KH8★济宁成人高考报名电话0537-2229526

4KH8★济宁成人高考报名电话0537-2229526

5KH8★济宁成人高考报名电话0537-2229526

6KH8★济宁成人高考报名电话0537-2229526

7KH8★济宁成人高考报名电话0537-2229526

8KH8★济宁成人高考报名电话0537-2229526

9KH8★济宁成人高考报名电话0537-2229526

10KH8★济宁成人高考报名电话0537-2229526

答案KH8★济宁成人高考报名电话0537-2229526

ACDKH8★济宁成人高考报名电话0537-2229526

ABCKH8★济宁成人高考报名电话0537-2229526

ABCKH8★济宁成人高考报名电话0537-2229526

ABCDKH8★济宁成人高考报名电话0537-2229526

ABCKH8★济宁成人高考报名电话0537-2229526

CDKH8★济宁成人高考报名电话0537-2229526

ACKH8★济宁成人高考报名电话0537-2229526

BDKH8★济宁成人高考报名电话0537-2229526

ABCKH8★济宁成人高考报名电话0537-2229526

ABCDKH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

三、判断题【每题1分,共计10分;正确打“√”,错误打“×”,请将答案写在下列方框内,答在其他地方无效KH8★济宁成人高考报名电话0537-2229526

题号KH8★济宁成人高考报名电话0537-2229526

1 KH8★济宁成人高考报名电话0537-2229526

 2KH8★济宁成人高考报名电话0537-2229526

  3KH8★济宁成人高考报名电话0537-2229526

  4KH8★济宁成人高考报名电话0537-2229526

 5KH8★济宁成人高考报名电话0537-2229526

 6KH8★济宁成人高考报名电话0537-2229526

 7KH8★济宁成人高考报名电话0537-2229526

 8KH8★济宁成人高考报名电话0537-2229526

9KH8★济宁成人高考报名电话0537-2229526

10KH8★济宁成人高考报名电话0537-2229526

答案KH8★济宁成人高考报名电话0537-2229526

×KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

×KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

×KH8★济宁成人高考报名电话0537-2229526

×KH8★济宁成人高考报名电话0537-2229526

KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

四、业务题(共40分,每小题2KH8★济宁成人高考报名电话0537-2229526

某公司20146月份发生经济业务如下。要求编制会计分录,如有计算,要求写出计算过程KH8★济宁成人高考报名电话0537-2229526

1、借:原材料—A材料                        38 000KH8★济宁成人高考报名电话0537-2229526

      应交税费-应交增值税(进项税额)       6 460KH8★济宁成人高考报名电话0537-2229526

贷:预付账款                           44 460KH8★济宁成人高考报名电话0537-2229526

2、借:银行存款                       351000KH8★济宁成人高考报名电话0537-2229526

贷:主营业务收入-甲产品               300 000KH8★济宁成人高考报名电话0537-2229526

        应交税费应交增值税(销项税额)   51000KH8★济宁成人高考报名电话0537-2229526

3、(1)借:库存现金      30 000KH8★济宁成人高考报名电话0537-2229526

贷:银行存款     30 000KH8★济宁成人高考报名电话0537-2229526

2)借:应付职工薪酬    30 000KH8★济宁成人高考报名电话0537-2229526

贷:库存现金       30 000KH8★济宁成人高考报名电话0537-2229526

4、借:管理费用        780KH8★济宁成人高考报名电话0537-2229526

贷:银行存款      780KH8★济宁成人高考报名电话0537-2229526

5、借:制造费用         8 100KH8★济宁成人高考报名电话0537-2229526

       管理费用         3 200KH8★济宁成人高考报名电话0537-2229526

贷:累计折旧       11 300KH8★济宁成人高考报名电话0537-2229526

6、借:固定资产-车床     241 000KH8★济宁成人高考报名电话0537-2229526

       应交税费-应交增值税(进项税额) 40 800KH8★济宁成人高考报名电话0537-2229526

贷:应付账款         281 800KH8★济宁成人高考报名电话0537-2229526

7、借:生产成本甲产品    12 000KH8★济宁成人高考报名电话0537-2229526

               —乙产品     8 000KH8★济宁成人高考报名电话0537-2229526

         制造费用           6 000KH8★济宁成人高考报名电话0537-2229526

         管理费用           4 000KH8★济宁成人高考报名电话0537-2229526

        贷:应付职工薪酬          30 000KH8★济宁成人高考报名电话0537-2229526

8、借:生产成本-甲产品     1 680KH8★济宁成人高考报名电话0537-2229526

               -乙产品     1 120KH8★济宁成人高考报名电话0537-2229526

         制造费用             840KH8★济宁成人高考报名电话0537-2229526

         管理费用             560KH8★济宁成人高考报名电话0537-2229526

        贷:应付职工薪酬         4 200KH8★济宁成人高考报名电话0537-2229526

9、借:资本公积       60 000KH8★济宁成人高考报名电话0537-2229526

        贷:实收资本      60 000KH8★济宁成人高考报名电话0537-2229526

10、借:生产成本-甲产品     6 000KH8★济宁成人高考报名电话0537-2229526

                -乙产品     5 000KH8★济宁成人高考报名电话0537-2229526

        制造费用             5 900KH8★济宁成人高考报名电话0537-2229526

        管理费用             3 000KH8★济宁成人高考报名电话0537-2229526

贷:原材料-A材料          7 600KH8★济宁成人高考报名电话0537-2229526

          B材料         12 300KH8★济宁成人高考报名电话0537-2229526

11、制造费用 = 8 100  6 000 + 5 900 + 840 = 20 840(元)KH8★济宁成人高考报名电话0537-2229526

分配率 = 20 840 ÷(6 000  4 000= 2.084 (元/工时) KH8★济宁成人高考报名电话0537-2229526

甲产品:6 000 × 2.084 = 12 504(元)KH8★济宁成人高考报名电话0537-2229526

乙产品:4 000 × 2.084 = 8 336 (元)KH8★济宁成人高考报名电话0537-2229526

借:生产成本-甲产品      12 504 KH8★济宁成人高考报名电话0537-2229526

            -乙产品       8 336 KH8★济宁成人高考报名电话0537-2229526

         贷:制造费用              20 840KH8★济宁成人高考报名电话0537-2229526

12、借:库存商品-甲产品       32 184KH8★济宁成人高考报名电话0537-2229526

                -乙产品       22 456KH8★济宁成人高考报名电话0537-2229526

        贷:生产成本-甲产品       32 184KH8★济宁成人高考报名电话0537-2229526

                -乙产品       22 456KH8★济宁成人高考报名电话0537-2229526

13、借:主营业务成本-甲产品      138 000KH8★济宁成人高考报名电话0537-2229526

贷:库存商品-甲产品           138 000KH8★济宁成人高考报名电话0537-2229526

14、(1 : 待处理财产损溢      300KH8★济宁成人高考报名电话0537-2229526

:库存现金           300KH8★济宁成人高考报名电话0537-2229526

2 : 其他应收款             300KH8★济宁成人高考报名电话0537-2229526

: 待处理财产损溢      300KH8★济宁成人高考报名电话0537-2229526

15、(1)借:主营业务收入    300 000KH8★济宁成人高考报名电话0537-2229526

              投资收益         2 000KH8★济宁成人高考报名电话0537-2229526

              贷:本年利润         302 000KH8★济宁成人高考报名电话0537-2229526

2)借:本年利润            158 440KH8★济宁成人高考报名电话0537-2229526

贷:主营业务成本       138 000KH8★济宁成人高考报名电话0537-2229526

          管理费用            11 540KH8★济宁成人高考报名电话0537-2229526

          销售费用             1 000KH8★济宁成人高考报名电话0537-2229526

          财务费用             2 500KH8★济宁成人高考报名电话0537-2229526

          营业外支出           5 400KH8★济宁成人高考报名电话0537-2229526

16、全年利润 =302 000158 440= 143560(元)KH8★济宁成人高考报名电话0537-2229526

所得税 =143560× 25% = 35890(元)KH8★济宁成人高考报名电话0537-2229526

借:所得税费用      35890KH8★济宁成人高考报名电话0537-2229526

           贷:应交税费-应交所得税    35890KH8★济宁成人高考报名电话0537-2229526

17、借:本年利润          35890KH8★济宁成人高考报名电话0537-2229526

贷:所得税费用        35890KH8★济宁成人高考报名电话0537-2229526

18、净利润 = 143560  35890 = 107670(元)KH8★济宁成人高考报名电话0537-2229526

借:本年利润           107670KH8★济宁成人高考报名电话0537-2229526

           贷:利润分配未分配利润        107670KH8★济宁成人高考报名电话0537-2229526

19、借:利润分配-提取盈余公积金     10767KH8★济宁成人高考报名电话0537-2229526

贷:盈余公积                     10767KH8★济宁成人高考报名电话0537-2229526

20、借:利润分配未分配利润        10767KH8★济宁成人高考报名电话0537-2229526

贷:利润分配提取盈余公积      10767KH8★济宁成人高考报名电话0537-2229526

分配后的未分配利润 =  107670 -  10767 = 96903KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

 KH8★济宁成人高考报名电话0537-2229526

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