According to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Party's 18 major distinct proposed to focus on the party's advanced nature and purity, in the party, with \c and clean for the people\content of the party's mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the party's major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist party's major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry outthe party's mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Party's 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2020 China's gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the party's mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have %uage\countries must have \ory has《会计学基础》补充练习题
习题2—1—1
(一)目的：练习企业会计要素的确认和会计科目的使用。
(二)要求：根据资料所列经济内容，分别判定其应归属的会计科目及其性质，填入表中。 (三)资料：某工厂部分经济内容如下： 序号 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
roved that a people and a nation, if it does not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity cannot be too a team, form a joint force; only like granite, so closely United to form invincible, no difficult means of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide applicability and inclusive, with a strong integrating force and lead the force. She embodies the aspirations of several generations of Chinese, reflecting today ... Into sex and purity, and the inevitable requirement of constantly improving the party's governing capacity. Strengthening the construction of the advanced nature and purity, the core problem is always maintaining the party's flesh-and-blood ties with the masses, so that our party will always be the most wholehearted support of the masses. Must take the fundamental interests of the overwhelming majority of the people as the party all the starting point and ending point, the party has always been acommon fate with the masses, this is the magic weapon for our party to always maintain the advanced nature and purity. Strengthening the construction of party's advanced nature and purity and enhancing the party's ruling ability will eventually be implemented to realize, safeguard and develop the fundamental interests of the overwhelming majority of the people. All the work merits this is a measure of the party's fundamental standards, is a measure of the party's advanced nature and purity standards. Believe who, depending on who, who, standing on the position of the overwhelming majority of the people are always, always realize, safeguard and develop the fundamental interests of the overwhelming majority of the people, it is a touchstone of the Marxist party of judgement, is also sign of Marxist party is different from other political parties. Marxist political party has a clear political position and historical mission: for the interests of the vast majority of people, committed to the fundamental interests of the overwhelming majority of the people. From the day of the establishment of the Chinese Communist Party, always adhere to basic principles of historical materialism, for the interests of the most people as their goal, always serving as its fundamental purpose and values. Fully trust the masses, closely rely on the masses maintain flesh-and-blood ties with the masses is always the source of our party full of vigor and vitality, is always the most determined in the development of our party and our country. Conscientiously accept supervision by the masses, pay attention to listen to the masses ' assessment, which itself was the party's advanced nature and purity into practical action to realize the fundamental interests of the overwhelming majority of the people. At present, the party committees and leading cadres and the Government generally value the close relations with the masses, do a lot of productive work, but there are still some经 济 内 容 厂部办公大楼 库存各种原材料 机器设备、汽车 库存现金 偿还期为半年的银行借款 库存完工待售产品 存入开户银行的款项 车间厂房 企业职工借支的款项 应收购货单位货款 应付供应单位货款 向购货单位预收的销货款 向供应单位预付的购料款 已收到购货单位签发承兑的商业汇票 签发承兑后已给供应单位的商业汇票 收到的国家投入的资本金 收到的某公司投入的资本金 收到的某个人投入的资本金 尚在车间生产的产品发生的费用 车间组织管理产品生产发生的费用 企业行政管理部门发生的费用 短期借款利息费用 销售商品发生的广告等费用 预收的包装物押金 预付的包装物押金 应收的保险赔款 应付职工工资 应交纳的各种税金 销售商品实现的收入 销售商品负担的税金 已售商品原来的生产成本 购入的准备长期持有的国库券 持有的拟随时变现的有价证券 本年已实现的净利润 已分配利润 应付给投资者的利润 企业拥有的专利权、商标权 从税后利润中提留的公共积累 股本溢价、接受捐赠资产价值 开办费、租入固定资产改良支出 应属科目性质 应属会计科目 According to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Party's 18 major distinct proposed to focus on the party's advanced nature and purity, in the party, with \c and clean for the people\content of the party's mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the party's major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist party's major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry outthe party's mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Party's 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2020 China's gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the party's mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have %uage\countries must have \ory has
习题2—2—2
(一)目的：练习经济业务类型及其对会计等式的影响。 (二)要求：
1．根据资料一，编制该厂8月份的“资产负债表”；
2．根据资料二，指出每笔经济业务涉及的会计要素、会计科目及其金额，并判别其是增还是减，将结果写在每笔经济业务下部；
3．根据要求1和要求2的解答结果进行计算，据以编制该厂9月份的“资产负债表”。 (三)资料：
资料一：某工厂8月31日(9月1日)资产、负债、所有者权益账户余额如下(单位：元)： 银行存款 90000 现 金 1000 应收账款 20000 应付票据 10000 实收资本 固定资产 长期股权投资 50000 无形资产
应交税金 5000 原 材 料 40000 库存商品 60000 累计折旧 20000 短期投资 20000 短期借款 30000 应付账款 20000 应付股利 21000 长期借款 85000 盈余公积 80000 本年利润 资料二：该厂9月份发生的全部经济业务如下：
1．赊购原材料一批，货款计30000元，材料验收入库。 2．以银行存款支付到期商业汇票票款10000元。 3．收到投资者投入新设备一台，价值9000元。
4．按国家有关规定办理相应手续后，以银行存款支付东方公司原来投入的资本金20000元。 5．收到一张面值为15000元的商业汇票，购货单位用以抵付原欠货款。 6．从银行取得短期借款40000元，直接偿还供应单位账款。 7．按规定程序，将盈余公积金20000元转增资本金。
8．按规定办理有关手续后，签发承兑一张面值为10000元的商业汇票给海华公司，代投资者东方公司偿还其原欠海华公司的购料款，据以抵付东方公司原来投资本厂的资本金。
9．经协商，由南方公司替本厂归还短期借款50000元，作为对本厂的投资。
10．购入材料一批，货款计30000元，材料已验收入库，以银行存款支付货款20000元，其余货款暂欠。
以银行存款交纳税金5000元，同时提取现金300元备用。
收到香港客商捐赠人民币80000元存入银行；新设备一台，价值20000元。
资 产 负 债 表
编报单位： 年8月31日 单位：元
资 产 现 金 银行存款 短期投资 应收票据 应收账款 原材料 库存商品 长期股权投资 固定资产 减：累计折旧 无形资产 总 计
roved that a people and a nation, if it does not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity cannot be too a team, form a joint force; only like granite, so closely United to form invincible, no difficult means of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide applicability and inclusive, with a strong integrating force and lead the force. She embodies the aspirations of several generations of Chinese, reflecting today ... Into sex and purity, and the inevitable requirement of constantly improvng the party's governing capacity. Strengthening the construction of the advanced nature and purity, the core problem is always maintaining the party's flesh-and-blood ties with the masses, so that our party will always be the most wholehearted support of the masses. Must take the fundamental interests of the overwhelming majority of the people as the party all the starting point and ending point, the party has always been acommon fate with the masses, this is the magic weapon for our party to always maintain the advanced nature and purity. Strengthening the construction of party's advanced nature and purity and enhancing the party's ruling ability will eventually be implemented to realize, safeguard and develop the fundamental interests of the overwhelming majority of the people. All the work merits this is a measure of the party's fundamental standards, is a measure of the party's advanced nature and purity standards. Believe who, depending on who, who, standing on the position of the overwhelming majority of the people are always, always realize, safeguard and develop the fundamental interests of the overwhelming majority of the people, it is a touchstone of the Marxist party of judgement, is also sign of Marxist party is different from other political parties. Marxist political party has a clear political position and historical mission: for the interests of the vast majority of people, committed to the fundamental interests of the overwhelming majority of the people. From the day of the establishment of the Chinese Communist Party, always adhere to basic principles of historical materialism, for the interests of the most people as their goal, always serving as its fundamental purpose and values. Fully trust the masses, closely rely on the masses maintain flesh-and-blood ties with the masses is always the source of our party full of vigor and vitality, is always the most determined in the development of our party and our country. Conscientiously accept supervision by the masses, pay attention to listen to the masses ' assessment, which itself was the party's advanced nature and purity into practical action to realize the fundamental interests of the overwhelming majority of the people. At present, the party committees and leading cadres and the Government generally value the close relations with the masses, do a lot of productive work, but there are still some金 额 负债及所有者权益 短期借款 应付票据 应付账款 应交税金 应付股利 长期借款 实收资本 资本公积 盈余公积 本年利润 金 额 总 计 According to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Party's 18 major distinct proposed to focus on the party's advanced nature and purity, in the party, with \c and clean for the people\n content of the party's mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the party's major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist party's major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry out the party's mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Party's 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2020 China's gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the party's mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have %uage\ory has《会计学基础》补充练习题 第 3 页 共 26 页
资 产 负 债 表
编报单位： 年9月30日 单位：元 资 产 现 金 银行存款 短期投资 应收票据 应收账款 原材料 库存商品 长期股权投资 固定资产 减：累计折旧 无形资产 总 计
金 额 负债及所有者权益 短期借款 应付票据 应付账款 应交税金 应付股利 长期借款 实收资本 资本公积 盈余公积 本年利润 总 计 金 额 习题3—1—3
(一)目的：练习采用借贷记账法编制会计分录。
(二)要求：根据资料所列经济业务编制会计分录，并与习 题2-2-2中要求2的解答结果进行比较。 (三)资料：某工厂9月份发生以下经济业务：
1．赊购原材料一批，货款计30000元，材料验收入库。 2．以银行存款支付到期商业汇票票款10000元。 3．收到投资者投入新设备一台，价值9000元。
4．按国家有关规定办理相应手续后，以银行存款支付东方公司原来投入的资本金20000元。 5．收到一张面值为15000元的商业汇票，购货单位用以抵付原欠货款。 6．从银行取得短期借款40000元，直接偿还供应单位账款。 7．按规定程序，将盈余公积金20000元转增资本金。
8．按规定办理有关手续后，签发承兑一张面值为10000元的商业汇票给海华公司，代投资者东方公司偿还其原欠海华公司的购料款，据以抵付东方公司原来投资本厂的资本金。
9．经协商，由南方公司替本厂归还短期借款50000元，作为对本厂的投资。
10．购入材料一批，货款计30000元，材料已验收入库，以银行存款支付货款20000元，其余货款暂欠。
11．以银行存款交纳税金5000元，同时提取现金300元备用。
12．收到香港客商捐赠人民币80000元存入银行；新设备一台，价值20000元。
习题3—2—4
(一)目的：练习借贷记账法。 (二)要求：
1．根据资料一，开设账户(“丁”字形)，记入期初余额；
2．根据资料二，编制会计分录(连同分录号一并写在每笔经济业务下部)； 3．将所编分录登记入账；
4．结出每个账户的本期发生额和期末余额； 5．根据账户记录编制“试算平衡表”；
6．根据账户的期末余额编制该厂10月份的“资产负债表”。 (三)资料
资料一：某工厂10月1日账户余额如下表所示(单位：元)：
roved that a people and a nation, if it does not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity cannot be too a team, form a joint force; only like granite, so closely United to form invincible, no difficult means of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide applicability and inclusive, with a strong integrating force and lead the force. She embodies the aspirations of several generations of Chinese, reflecting today ... Into sex and purity, and the inevitable requirement of constantly improving the party's governing capacity. Strengthening the construction of the advanced nature and purity, the core problem is always maintaining the party's flesh-and-blood ties with the masses, so that our party will always be the most wholehearted support of the masses. Must take the fundamental interests of the overwhelming majority of the people as the party all the starting point and ending point, the party has always been acommon fate with the masses, this is the magic weapon for our party to always maintain the advanced nature and purity. Strengthening the construction of party's advanced nature and purity and enhancing the party's ruling ability will eventually be implemented to realize, safeguard and develop the fundamental interests of the overwhelming majority of the people. All the work merits this is a measure of the party's fundamental standards, is a measure of the party's advanced nature and purity standards. Believe who, depending on who, who, standing on the position of the overwhelming majority of the people are always, always realize, safeguard and develop the fundamental interests of the overwhelming majority of the people, it is a touchstone of the Marxist party of judgement, is also sign of Marxist party is different from other political parties. Marxist political party has a clear political position and historical mission: for the interests of the vast majority of people, committed to the fundamental interests of the overwhelming majority of the people. From the day of the establishment of the Chinese Communist Party, always adhere to basic principles of historical materialism, for the interests of the most people as their goal, always serving as its fundamental purpose and values. Fully trust the masses, closely rely on the masses maintain flesh-and-blood ties with the masses is always the source of our party full of vigor and vitality, is always the most determined in the development of our party and our country. Conscientiously accept supervision by the masses, pay attention to listen to the masses ' assessment, which itself was the party's advanced nature and purity into practical action to realize the fundamental interests of the overwhelming majority of the people. At present, the party committees and leading cadres and the Government generally value the close relations with the masses, do a lot of productive work, but there are still someAccording to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Party's 18 major distinct proposed to focus on the party's advanced nature and purity, in the party, with \c and clean for the people\content of the party's mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the party's major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist party's major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry outthe party's mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Party's 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2020 China's gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the party's mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have %uage\countries must have \ory has账 户 现 金 银行存款 应收票据 应收账款 借方余额 3300 17000 45700 账 户 累计折旧 短期借款 应付票据 应付账款 贷方余额 20000 50000 60000 账 户 原材料 库存商品 固定资产 无形资产 借方余额 80000 65000 账 户 应交税金 长期借款 实收资本 盈余公积 贷方余额 19000 90000 51000
资料二：该厂10月份发生以下经济业务：
1．购入材料一批，材料当即验收入库，货款15000元尚未支付。 2．收到国家拨入资金元，款项存入银行。 3．签发转账支票交纳税金16000元。
4．通过银行汇款，偿还前欠异地供应单位货款30000元。 5．原购货单位所欠货款15000元收到存入银行。
6．从银行取得偿还期为半年，年利率为8%的一笔借款25000元，直接用以偿还前欠供应单位货款。 7．车间生产产品领用材料一批，计50000元。
8．向购货单位预收销货款20000元存入银行，下月交货。 9．向租入单位收取包装物押金，计现金2500元。 10．将超过库存限额的现金1800元存入银行。
11．向供应单位预付购料款20000元，由银行转账付讫，下月收料。 12．采购员刘长江借支差旅费1000元，以现金支票付讫。 13．原开出的商业汇票到期，由银行转账支付票款25000元。 14．原收到的商业汇票到期，收到票款8000元存入银行。
15．收到购货单位签发承兑的三月期无息商业承兑汇票一张，面值为12000元，用以抵付原欠货款。 16．接受其他企业捐赠新机器一台，价值21000元。 17．按规定程序，将盈余公积18000元转增资本金。
18．以银行存款26000元、现金800元支付产品生产发生的费用。
19．购入材料一批，材料当即验收入库，货款计50000元，由银行转账支付10000元，其余暂欠。 20．签发转账支票偿还到期的银行借款，其中：短期借款60000元，长期借款20000元。 21 签发现金支票从银行提取现金1700元。
22 本月生产完工验收入库一批产品，结转该批产品的实际生产成本60000元。
试 算 平 衡 表
年10月 总 账 科 目 现 金 银行存款 应收票据 应收账款 预付账款 其他应收款 原材料 生产成本 库存商品 固定资产 累计折旧 无形资产 短期借款 应付票据 应付账款 预收账款 期初余额 借 方 贷 方 本期发生额 借 方 贷 方 期末余额 借 方 贷 方 roved that a people and a nation, if it does not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity cannot be too a team, form a joint force; only like granite, so closely United to form invincible, no difficult means of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide applicability and inclusive, with a strong integrating force and lead the force. She embodies the aspirations of several generations of Chinese, reflecting today ... Into sex and purity, and the inevitable requirement of constantly improvng the party's governing capacity. Strengthening the construction of the advanced nature and purity, the core problem is always maintaining the party's flesh-and-blood ties with the masses, so that our party will always be the most wholehearted support of the masses. Must take the fundamental interests of the overwhelming majority of the people as the party all the starting point and ending point, the party has always been acommon fate with the masses, this is the magic weapon for our party to always maintain the advanced nature and purity. Strengthening the construction of party's advanced nature and purity and enhancing the party's ruling ability will eventually be implemented to realize, safeguard and develop the fundamental interests of the overwhelming majority of the people. All the work merits this is a measure of the party's fundamental standards, is a measure of the party's advanced nature and purity standards. Believe who, depending on who, who, standing on the position of the overwhelming majority of the people are always, always realize, safeguard and develop the fundamental interests of the overwhelming majority of the people, it is a touchstone of the Marxist party of judgement, is also sign of Marxist party is different from other political parties. Marxist political party has a clear political position and historical mission: for the interests of the vast majority of people, committed to the fundamental interests of the overwhelming majority of the people. From the day of the establishment of the Chinese Communist Party, always adhere to basic principles of historical materialism, for the interests of the most people as their goal, always serving as its fundamental purpose and values. Fully trust the masses, closely rely on the masses maintain flesh-and-blood ties with the masses is always the source of our party full of vigor and vitality, is always the most determined in the development of our party and our country. Conscientiously accept supervision by the masses, pay attention to listen to the masses ' assessment, which itself was the party's advanced nature and purity into practical action to realize the fundamental interests of the overwhelming majority of the people. At present, the party committees and leading cadres and the Government generally value the close relations with the masses, do a lot of productive work, but there are still someAccording to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exchange, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspects told: a, and full awareness party of mass line education practice activities of major meaning Party's 18 major distinct proposed to focus on the party's advanced nature and purity, in the party, with \c and clean for the people\n content of the party's mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere to strictly administering the party, strengthen the party's major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist party's major deployment, is the important measure to advance the great cause of socialism with Chinese characteristics. First, carry out the party's mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chinese dream of urgent needs. Party's 18 to promote strategic deployment to building socialism with Chinese characteristics, presents two 100-year goal, namely, by 2020 China's gross domestic product and per capita income of urban and rural residents in 2010 on the basis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized and harmonious Socialist modern country, and on this basis, the Chinese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chinese dream, is the national prosperity, national revitalization, the happiness of the people, China important to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the people of China, but determined confidence, enhance self-awareness, achieve self-reliance, to build a stronger China, civilization, harmony, beauty, China, China, China. Strategic conception of China was 18 the spirit of the enrichment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting point and ending point. Strengthen the education of the party's mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties should have %uage\ory has《会计学基础》补充练习题 第 5 页 共 26 页 其他应付款 应交税金 长期借款 实收资本 资本公积 盈余公积 合 计 资 产 负 债 表
编报单位： 年10月31日 单位：元
资 产 货币资金 短期投资 应收票据 应收账款 预付账款 其他应收款 存 货 长期股权投资 固定资产 减：累计折旧 无形资产 资 产 总 计
金 额 负债及所有者权益 短期借款 应付票据 应付账款 预收账款 其他应付款 应交税金 长期借款 实收资本 资本公积 盈余公积 未分配利润 负债及所有者权益总计 金 额 习题3—3—5
（一）目的：练习总分类账户和明细分类账户的平行登记，练习做会计分录。 (二)要求：
1．根据资料一，开设“原材料”、“应付账款”总分类账户，按材料名称开设材料明细分类账户，按供应单位名称开设应付账款明细分类账户；
2．根据资料二编制会计分录 (写出分录号，列出“原材料”和“应付账款”的明细分类账户)； 3．采用平行登记的方法过账； 4．结账；
5．根据明细分类账户记录，编制原材料、应付账款明细分类账户本期发生额和余额明细表，并将其合计数与相应总分类账户进行核对。
(三)资料：
资料一：某工厂11月1日“原材料”、“应付付款”总分类账户及其明细分类账户余额如下(其他账户余额此略)：
1．“原材料”24500元，其中：甲材料40吨，单价300元，计12000元；乙材料2500千克，单价5元，计12500元。
2．“应付账款”65000元，其中：南明公司45000元，云岩公司20000元。 资料二：该工厂11月份发生以下经济业务：
1．3日，以银行存款65000元偿清上月末应付供应单位货款。
2．7日，从南明公司购入乙材料3000千克，单价5元，计15000元。材料验收入库，货款当即由银行转账支付。
3．12日，从云岩公司购入甲材料10吨，单价300元，计3000元；乙材料2000千克，单价5元，计10000元。材料当即验收入库，货款尚未支付。
4．18日，生产车间制造产品领用以下材料：甲材料20吨，单价300元，计6000元；乙材料3500千克，单价5元，计17500元。
5．19日，从云岩公司购入甲材料50吨，单价300元，材料验收入库，货款暂欠。
roved that a people and a nation, if it does not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity cannot be too a team, form a joint force; only like granite, so closely United to form invincible, no difficult means of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide applicability and inclusive, with a strong integrating force and lead the force. She embodies the aspirations of several generations of Chinese, reflecting today ... Into sex and purity, and the inevitable requirement of constantly improving the party's governing capacity. Strengthening the construction of the advanced nature and purity, the core problem is always maintaining the party's flesh-and-blood ties with the masses, so that our party will always be the most wholehearted support of the masses. Must take the fundamental interests of the overwhelming majority of the people as the party all the starting point and ending point, the party has always been acommon fate with the masses, this is the magic weapon for our party to always maintain the advanced nature and purity. Strengthening the construction of party's advanced nature and purity and enhancing the party's ruling ability will eventually be implemented to realize, safeguard and develop the fundamental interests of the overwhelming majority of the people. All the work merits this is a measure of the party's fundamental standards, is a measure of the party's advanced nature and purity standards. Believe who, depending on who, who, standing on the position of the overwhelming majority of the people are always, always realize, safeguard and develop the fundamental interests of the overwhelming majority of the people, it is a touchstone of the Marxist party of judgement, is also sign of Marxist party is different from other political parties. Marxist political party has a clear political position and historical mission: for the interests of the vast majority of people, committed to the fundamental interests of the overwhelming majority of the people. From the day of the establishment of the Chinese Communist Party, always adhere to basic principles of historical materialism, for the interests of the most people as their goal, always serving as its fundamental purpose and values. Fully trust the masses, closely rely on the masses maintain flesh-and-blood ties with the masses is always the source of our party full of vigor and vitality, is always the most determined in the development of our party and our country. Conscientiously accept supervision by the masses, pay attention to listen to the masses ' assessment, which itself was the party's advanced nature and purity into practical action to realize the fundamental interests of the overwhelming majority of the people. At present, the party committees and leading cadres and the Government generally value the close relations with the masses, do a lot of productive work, but there are still some