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 11 页 共 26 页
产保险费510元，其中车间的200元，厂部的310元；固定资产修理费240元，其中车间的150元，厂部的90元。
12．月终预提应由本月负担的下列费用：固定资产租金280元，其中车间负担120元，厂部负担160元；短期借款利息1420元。
13．月终编制“制造费用分配表”，将本月发生的制造费用按生产工人工资比例分配转入甲、乙产品生产成本。
制造费用分配表 年 月
产品名称 甲产品 乙产品 合 计 分配标准(生产工人工资) 分配率(元/元) 分配金额(元) 14．本月新投产的甲产品100件、乙产品50件均全部完工验收入库，计算并结转其实际生产成本。 15．由银行转账支付本季度短期借款利息4260元。 16．职工曾志英报销医药费118元，现金付讫。
总 分 类 账 户
会计科目：制造费用 年 月 年 月 日 日 凭证号数 摘 要 借 方 贷 方 借或贷 余 额 会计科目：生产成本
凭证号数 摘 要 借 方 贷 方 借或贷 余 额 生产成本明细分类账户
产品名称：甲产品 产量：100件 年 凭证 月 日 号数 摘 要 借 方 直接材料 直接人工 制造费用 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 产品名称：乙产品 产量：50件 年 凭证 月 日 号数
产品生产成本计算单(表)
年 月 成本项目 直接材料 直接人工 制造费用
甲产品( 件) 总成本 单位成本 乙产品( 件) 总成本 单位成本 生产费用合计 摘 要 借 方 直接材料 直接人工 制造费用 合计 贷方 借或贷 余额 合计(生产成本) 习题4—5—10
(一)目的：练习待摊费用和预提费用的核算。
(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6月份发生以下经济业务：
1．5日，签发转账支票支付下半年报刊订阅费2400元。
2．18日，由银行转账支付企业行政管理部门6至11月房租3000元。
3．30日，摊销应由本月负担的财产保险费3000元，其中：车间负担1900元，厂部负担1100元。 4．30日，摊销应由本月负担的报刊订阅费380元，其中：属于车间的120元，厂部的260元。 5．30日，摊销应由本月负担的企业行政管理部门房租。
6．30日，预提应由本月负担的固定资产修理费2500元，其中：车间固定资产修理费1600元，企业行政管理部门固定资产修理费900元。
7．30日，预提应由本月负担的短期借款利息540元。
8．30日，以银行存款支付上半年固定资产修理费15000元。
9．30日，由银行转账支付到期短期借款90000元及第二季度利息1638元(第二季度短期借款利息按每月540元预提)。
习题4—6—11
(一)目的：继续练习待摊费用和预提费用的核算。 (二)资料：南明工厂有关资料为： 1．第三季度短期借款利息费用计划为1800元；下半年车间和厂部固定资产修理费用计划分别为6600元和3600元；三月份已预付三至八月材料仓库租赁费6000元。
2．七月初以银行存款预付厂部下半年报刊订阅费1860元。 3．八月初以银行存款预付车间八至十一月设备租赁费1680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 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 13 页 共 26 页
4．九月末以银行存款支付第三季度短期借款利息费用1780元。 (三)要求：根据以上资料，分别写出南明工厂第三季度各月应有的全部经济业务，并编制其会计分录。
习题4—7—12
(一)目的：练习权责发生制和收付实现制下本月费用支出的确认。 (二)资料：某工厂12 序号 1 2 3 4 5 6 7 8 9 12月份经济业务 以支票付讫本月企业行政管理部门电话费5000元 以支票付讫下年度报刊订阅费6000元 以支票付讫本月至明年5月份的房租12000元 以支票付讫当年6月至11月份的机器修理费4800元 由银行转账支付本季度短期借款利息费用1500元 以现金支付本月零星杂费95元 摊销应由本月负担的财产保险费1600元 预提应由本月负担的设备租金280元 计提本月固定资产折旧费3210元 12月份费用支出合计 12月份费用支出数 权责发生制 收付实现制 10 计提本月职工福利费14000元 (三)要求：
1．按照权责发生制和收付实现制，分别确定该厂12月份的费用支出数，填入上表中； 2．两种方法计算结果是否一致?为什么?
习题4—8—13
(一)目的：练习商品销售业务的核算。
(二)要求：根据资料所列经济业务编制会计分录(列出“应交税金”、“库存商品”账户的明细分类账户)
(三)资料：某工厂本月发生以下经济业务：
1．以银行存款支付本月销售商品发生的广告费10000元。
2．销售A产品60件，单价750元，B产品20件，单价500元，货款计55000元，销项税额9350元，全部款项尚未收到。
3．销售B产品50件，单价500元，货款25000元及销项税额4250元已通过银行收讫。
4．向购货方发运B产品30件，单价500元，货款15000元，销项税额2550元，全部款项原已预收。 5．收到购货方偿还前欠货款60000元存入银行。
6．向购货单位预收销货款80000元存入银行，下月交货。
7．销售A产品22件，单价750元，货款16500元及销项税额2805元当即收到存行。 8．销售产品发生运杂费、包装费共1350元，以银行存款付讫。 9．结转本月已销售产品的实际生产成本。A产品单位成本为348.50元，B产品单位成本为234.56元。 104900元，应交教育费附加2100元。 11账户。
习题4—9—14
(一)目的：练习期间费用和营业外收支的核算。 (二)要求：根据资料所列经济业务编制会计分录。 (三)
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 has1．采购员牛京平借支差旅费1500元，现金支票付讫。 2．以银行存款支付金融机构手续费120元。
3．仓库发出材料一批，计67300元，其用途为：产品生产耗用61000元，车间一般耗用4300元，厂部一般耗用2000元。
4．以银行存款支付本月办公费5200元，其中：属于车间的2000元，厂部的3200元。 5．以银行存款支付职工子弟学校经费15000元。
6．以银行存款支付本月水电费35000元，其中：产品生产耗用29000元，车间一般耗用4000元，厂部一般耗用2000元 。
7．以银行存款支付销售商品发生的广告、展览、运输、包装等费用28960元。 8．采购员牛京平报销差旅费1580元，差额现金付讫。 9．以现金支付违反合同的罚款1000元。
10．以银行存款支付本月厂部电话费1180元。
11．结算本月职工工资42500元，其中：生产工人工资30000元，车间管理人员工资5000元，厂部管理人员工资7500元；同时按工资总额的14%计提福利费。
12．没收红星公司逾期未退包装物押金6000元。
13．查明应收南天公司货款1800元，因该公司撤销，确实无法收回，经批准予以转销。 14．查明应付白云工厂货款800元，因该单位撤销，确实无法支付，经批准予以转销。
15．月终摊销应由本月负担的下列费用：报刊费600元，其中车间的200元，厂部的400元；财产保险费1200元，其中车间的700元，厂部的500元；材料仓库租金680元。
16．月终预提应由本月负担的下列费用：固定资产修理费980元，其中车间的520元，厂部的460元；短期借款利息800元。
17．月终计提本月固定资产折旧4900元，其中：车间固定资产折旧2700元，厂部固定资产折旧2200元。
18．经计算，本月应交房产税1500元。
19．接开户银行通知，企业银行存款利息收入380元已存入银行。 20．月终，根据以上经济业务，结转企业本月发生的各项收入和费用。
习题4—10—15
(一)目的：练习利润形成和利润分配业务的核算。
(二)要求：根据资料编制会计分录(列出“利润分配”账户的明细分类账户)。 (三)
资料一：该厂只于年末一次分配净利润；12月初“本年利润”账户贷方余额为元，“利润分配”
资料二：该厂12月末全部收入、费用账户结转前的余额为：主营业务收入元(贷方)、主营业务成本元(借方)、营业费用5000元(借方)、主营业务税金及附加27100元(借方)、管理费用9500元(借方)、财务费用400元(借方)、营业外收入4200元(贷方)、营业外支出1000元(借方)
资料三： 该厂12月份发生以下经济业务：
1．月终，将各项收入、费用转入“本年利润”账户。
2．月终，根据本月利润总额，按照33%的所得税率计算并结转应交所得税。 3．年终，按全年净利润的10%计提法定盈余公积。 4．年终，企业向投资者分配利润元。 5．年终结转全年实现的净利润。
6．年终，将“利润分配”账户下其他明细分类账户的期末余额转入“未分配利润”明细分类账户。 7．由银行转账支付本月应交所得税元。
8．企业向投资者支付利润元，其中元由银行转账支付，30000元现金付讫。
习题4—11—16
（一）目的：继续练习商品销售业务和财务成果业务的核算。
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 15 页 共 26 页
（二）要求：根据资料所列经济业务编制会计分录(列出“应交税金”、“产成品”、“利润分配”账户的明细分类账户)。
(三)资料：万山工厂6月份发生以下经济业务(第1至16笔见习题4-4-9)： 17．由银行转账支付销售广告费4000元。
18．采购员赵亮借支差旅费1000元，以现金支票支付。
19．销售给AC公司甲产品30件，每价售价3200元，价款96000元，销项税额16320元，价税全部收到存入银行。
20．没收CB公司逾期未退包装物押金5116元。
21．采购员赵亮报销差旅费850元，余款现金收讫。
22．销售给BS公司甲产品30件，每件售价3200元，价款96000元，销项税额16320元，价税尚未
23．签发转账支票支付职工子弟学校经费1118元。
24．BS公司偿还前欠货款95000元，款项收到存入银行。
25．向ES公司发运甲产品18件，每件售价3200元，价款57600元，销项税额9792元，价税已预收。 26．以银行存款支付产品销售发生的运输费、包装费计500元。 27．向AE公司预收乙产品货款元存入银行。
28．经计算，本月应交城市维护建设税9895.41元，应交教育费附加4240.89元。 29．结转本月已售产品的实际生产成本(库存商品无月初余额)。 30．以银行存款支付金融机构手续费100元。 31．开出支票支付本月厂部电话费1207元。 32．接银行通知，已存入银行存款利息900元。
33．因ST公司撤销，经批准转销原欠ST公司购料款1756元。 34．因AS公司撤销，经批准转销应收AS公司购货款3500元。 35．月末计提坏账准备303元。
36．月终，将本月发生的各项收入和费用转入“本年利润”账户。
37．根据本月实现的利润总额，按33%的所得税率计算并结转本月应交所得税。 38．按本月税后利润的10%计提法定盈余公积。 39．以银行存款交纳本月应交增值税30000元。
40．以银行存款交纳本月应交城市维护建设税9895.41元、教育费附加4240.89元。 41．以银行存款交纳本月应交所得税33330元。
习题4—12—17
(一)目的：练习权责发生制和收付实现制下本月收入、收益的确认。 (二)资料：某工厂12月份有关经济业务如下表所示： 序号 12月份经济业务 12月份收入、收益数 权责发生制 收付实现制 1 销售商品，不含税货款60000元收到存入银行 2 销售商品，不含税货款40000元尚未收到 3 销售商品，不含税货款50000元，收存30000元，余款未收到 4 销售商品，不含税货款20000元已于上月预收 6 向购货单位预收销售商品不含税货款17500元存入银行 7 收购货方36000元款存行，当即发货16000元，其余下月交货 8 收到上月应收不含税销货款32689元存入银行 9 没收逾期未退包装物押金1200元 (三)要求： 1
12月份收入、收益合计 5 销售商品，不含税货款30000元，原已预收18000元，余款未收 12月份的收入、收益数，填入上表中；
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