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 has6．26日，生产车间制造产品领用甲材料35吨，单价300元，计10500元。
7．28日，从南明公司购入乙材料6000千克，单价5元，计30000元。材料验收入库，货款尚未支付。
8．29日，从银行取得短期借款40000元，直接用以偿还前欠供应单位货款，其中：南明公司15000元，云岩公司25000元。
总 分 类 账 户
会计科目： 年 月 日 凭证号数 摘 要 借 方 贷 方 借或贷 余 额
会计科目： 年 月 日 凭证号数 摘 要 借 方 贷 方 借或贷 余 额 原材料明细分类账户
材料名称： 计量单位： 年 凭证月 日 号数 摘 要 收 入 数量 单价 金额 数量 发 出 单价 金额 结 存 数量 单价 金额 材料名称： 计量单位： 年 凭证月 日 号数 摘 要 收 入 数量 单价 金额 数量 发 出 单价 金额 结 存 数量 单价 金额 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 7 页 共 26 页
应付账款明细分类账户
供应单位名称：
年 月 日 凭证号数 摘 要 借 方 贷 方 借或贷 余 额
供应单位名称： 年 月 原材料明细分类账户本期发生额和余额明细表
年11月 明 细 科 目 合 计 应付账款明细分类账户本期发生额和余额明细表
年11月 明 细 科 目 合 计
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 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 日 凭证号数 摘 要 借 方 贷 方 借或贷 余 额 习题4—1—6
(一)目的：练习实收资本、短期借款和固定资产购入业务的核算。 (二)要求：根据资料所列经济业务编制会计分录。 (三)资料：某工厂本月发生以下经济业务：
1．国家投资元，款项收到存入银行；同时收到国家投资一批新设备，价值元，当即投入使用。 2．收到北方公司投资某项商标权，投资各方确认的价值为元。
3．收到南方公司投入一台旧设备，原价60000元，累计已提折旧10000元，投资各方确认的价值为55000元，设备当即投入使用。
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 has4．收到刘万江个人投资的现金50000元。
5．经协商，将应付银材公司的购料款元转作对本厂投资。 6．按规定程序，将资本公积80000元转增资本金。 7．按规定程序，将盈余公积26000 8．从开户银行取得偿还期为半年、年利率为的一笔借款80000元，款存银行。
9．以银行存款68000元购入旧载货汽车一辆，该车原价86000元，累计已提折旧15000元。
10．购入机器一台，价款36000元，增值税6120元，发生运输费1350元、包装费150元，全部款项由银行转账付讫，该机器当即交付使用。
11短期借款利息。
习题4—2—7
(一)目的：练习材料采购业务的核算和材料采购成本的计算。 (二)要求：
1．根据资料所列经济业务编制会计分录，列出“在途物资”、“原材料”、“应交税费”账户的明细账户；
2．根据编制的会计分录登记“在途物资”总账及其明细账(月初无余额)，并结账； 3．编制“在途物资成本计算表”。
(三)资料：某工厂11月份发生以下经济业务：
1．3日，收到润丰公司增值税专用发票，内列：甲材料5吨，单价3000元，货款15000元，进项税额2550元，另附代垫运输费单据500元，经审核无误，全部款项由银行转账支付；甲材料当即运到验收
2．4日，开出支票付讫昨日购入甲材料的装卸费250元。 3．5日，结转本月3日验收入库的甲材料的实际采购成本。
4．12日，收到昌泰公司增值税专用发票，内列：乙材料1吨，单价4000元，货款4000元，进项税额680元，另附代垫运输费单据100元，经审核无误，全部款项由银行转账支付；乙材料尚未运到。
5．15日，本月12日从昌泰公司购入的乙材料运到验收入库，发生装卸费50元，以现金付讫。 6．16日，结转昨日验收入库的乙材料的实际采购成本。
7．18日，收到本市华康公司乙材料5吨，单价4000元，货款20000元，进项税额3400元，发生运输费500元、装卸费250元，全部款项原已预付，材料当即验收入库；同时，结转其实际采购成本。
8．21日，润丰公司发运来甲材料4吨、乙材料3吨，材料验收入库。甲材料单价3000元，乙材料单价4000元，货款计24000元，进项税额4080元，共发生运输费700元、装卸费350元，全部款项尚未支付(运输费、装卸费均按材料重量比例分配计入甲、乙材料的采购成本，并列出其计算式)。
9．22日，结转昨日验收入库甲、乙材料的实际采购成本。
10．23，预付本市华康公司购料款50000元，开出转账支票付讫。 11．25日，以银行存款偿还前欠润丰公司账款29130元。
12．26日，从润丰公司购入甲材料6吨，单价3000元，货款18000元，进项税额3060元，润丰公司代垫运输费600元，全部款项由银行转账支付，甲材料尚未运到。
13．28日，本月26日从润丰公司购入的甲材料运到验收入库，以银行存款支付装卸费300元；当即结转其实际采购成本。
14．30日，从昌泰公司购入乙材料2吨，单价4000元，货款8000元，进项税额1360元，昌泰公司代垫运输费200元、装卸费100元。发票账单已到，全部款项由银行转账支付，乙材料尚未运到。
总 分 类 账 户
会计科目：
年 月 日 凭证号数 摘 要 借 方 贷 方 借或贷 余 额 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 9 页 共 26 页 物资采购明细分类账户
材料名称：甲材料 年 凭证 月 日 号数 摘 要 借 方 买价 运输费 装卸费 合计 贷方 借或贷 余额
材料名称：甲材料 年 凭证 月 日 号数 物资采购成本计算表
年 月 项 目 买 价 运输费 装卸费 合计(采购成本) 甲材料( 吨) 总 成 本 单位成本 乙材料( 吨) 总 成 本 单位成本 摘 要 借 方 买价 运输费 装卸费 合计 贷方 借或贷 余额 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
习题4—3—8
(一)目的：练习产品生产业务的核算。 (二)要求：根据资料所列经济业务编制会计分录，并登记“生产成本”、“制造费用”总分类账户(“丁”字形)。
(三)资料：某工厂本月新投产一种产品，相应发生以下经济业务：
1．仓库发出材料一批，其数量及用途为：A材料25000元，其中产品生产耗用23000元，车间一般耗用2000元；B材料16000元，其中产品生产耗用12000元，车间一般耗用3000元，企业行政管理部门一般耗用1000元。
2．签发现金支票从银行提取现金29000元，当即发放本月职工工资。
3．经结算，本月应付职工工资29000元，按其用途分配为：生产工人工资20000元，车间管理人员工资4000元，企业行政管理人员工资5000元。
4．按本月应付工资总额的14%计提福利费。 5．由银行转账支付本月外购动力费24680元，其用途为：产品生产耗用21500元，车间一般耗用2000元，企业行政管理部门一般耗用1180元
6．计提本月固定资产折旧费3300元，其中车间固定资产折旧费1500元，企业行政管理部门固定资产折旧费1800元。
7．摊销应由本月负担的财产保险费1700元，其中属于车间负担900元，企业行政管理部门负担800元。
8．预提应由本月负担的固定资产修理费700元，其中车间应负担500元，企业行政管理部门应负担200元。
9．由银行转账支付本月车间办公费500元。
10．本月车间发生零星杂费40元，以现金付讫。
11．月终将本月发生的制造费用总额转入产品生产成本。
12．本月生产的产品全部完工，并验收入库，结转其实际生产成本。
习题4—4—9
(一)目的：继续练习产品生产业务的核算和产品生产成本的计算。 (二)要求： 1(列出“生产成本”、“库存商品”账户的明细分类账户)。 2账和生产成本明细分类账； 3
(三)资料：万山工厂6月份发生以下经济业务：
1．以现金支付零星杂费100元，其中：属于车间的20元，厂部的80元。
2．仓库发出材料一批，计97200元，其中：生产甲产品耗用73915元，生产乙产品耗用23285元。 3．以银行存款支付本月办公费2700元，其中：车间的1780元，厂部的920元。
4．仓库发出材料一批，计70200元，其中：生产甲产品耗用40000元，生产乙产品耗用27000元，车间一般耗用3000元，企业行政管理部门一般耗用200元。
5．签发转账支票预付下半年报刊订阅费1500元。
6．签发现金支票从银行提取现金63800元，以备发放工资。 7．以现金63800
8．由银行转账支付本月水电费1180元，其中：车间负担650元，厂部负担530元。
9．月终结算本月应付职工工资63800元，按用途分配为：甲产品生产工人工资30000元，乙产品生产工人工资22000元，车间管理人员工资7000元，企业行政管理部门管理人员工资4800元；同时按工资总额的14%计提职工福利费。
10．月终计提本月固定资产折旧费2130元，其中：车间固定资产应提折旧1600元，厂部固定资产应提折旧530元 。
11．月终摊销应由本月负担的下列费用：报刊订阅费240元，其中车间的100元，厂部的140元；财
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