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 has2
?为什么?
习题5—1—18
(一)目的：综合练习企业主要经济业务的核算和产品生产成本的计算。 (二)要求：
1．根据资料一，开设相应账户，记入期初余额；
2．根据资料二，编制会计分录(列出应有的明细科目)； 3．根据所编会计分录，登记“物资采购”、“库存商品”、“制造费用”、“生产成本”、“本年利润”总分类账户(“丁”字形)和“利润分配——未分配利润”明细分类账户(“丁”字形)、生产成本明细分类账户，并结账；
4．根据有关资料，编制“产品生产成本计算表”。 (三)
资料一：黄果树工厂12月初部分相关账户资料如下：
1．月初库存完工待售的B产品1600件，单位生产成本35元，总成本为56000元； 2．月初“本年利润”账户贷方余额元(系税前利润)；
3．月初“利润分配”账户及其所属各明细分类账户均无余额(假设黄果树工厂于年终一次分配利润)。 资料二：黄果树工厂12月份发生以下经济业务：
1．购入设备一台，设备价款69000元，增值税11730元，发生运杂费2000元、包装费800元、保险费690元，全部款项已用银行存款支付。
2．销售给永兴公司B产品1000件，单价72元，销售价款72000元，销项税额12240元，价税合计84240元已预收。
3．从红星工厂购入乙材料5000千克，单价12元，材料买价60000元；进项税额10200元；红星工厂代垫运杂费6000元。乙材料运到验收入库，全部款项尚未支付；同时结转其实际采购成本。
4．国家拨入资金元，款项收到存入银行。
5．从佳信工厂购入材料一批，增值税专用发票列明：甲材料3000千克、单价34.90元、计元，乙材料2000千克、单价12元、计24000元，材料买价合计元；进项税额21879元。经审核无误，当即由银行转账支付；材料尚未运到。
6．上述从佳信工厂购入的材料运到验收入库，以银行存款支付发生的运杂费12870元，按材料买价比例分配计入甲、乙材料的成本(列出其计算式)
7．由银行转账支付下年度财产保险费24000元、报刊订阅费6000元。 8．仓库发出材料一批，其品种、数量及用途如下表所示：
甲 材 料 用 途 生产产品耗用 其中：A产品耗用 B产品耗用 车间一般耗用 厂部一般耗用 合 计 数 量 (千克) 2400 2000 400 100 2500 单 价 38.39 38.39 38.39 38.39 金 额 92136 76780 15356 3839 95975 数 量 (千克) 2000 4700 300 7000 乙 材 料 单 价 金 额 88440 26400 62040 3960 92400 金额合计 77396 3960 3839 6700 13.20 13.20 13.20 13.20 9．收到华星公司投入一台旧设备，原价83000元，累计已提折旧16000元，双方确认的价值为68000元，当即投入使用。
10．签发现金支票从银行提取现金元，当即发放本月职工工资。 11．采购员钱泰愚借支差旅费800元，以现金支票付讫。
12．开出转账支票支付本月办公费2300元，其中：车间负担800元，厂部负担1500元。 13．开出支票支付本月零星杂费520元，其中：车间负担220元，厂部负担300元。
14．经结算，本月应付职工工资总额元，按用途分配为：生产A产品工人工资23000元、生产B产品工人工资51000元、车间辅助人员工资10000元、厂部管理人员工资16000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 17 页 共 26 页
15．按本月应付工资总额的14%计提本月福利费。
16．由银行转账支付本月外购动力费66600元，其用途为：A产品生产耗用48600元、生产B产品耗用12000元、车间一般耗用4500元、厂部一般耗用1500元。
17．收到永红公司订购B.产品的货款80000元存入银行，下月交货。
18．计提本月固定资产折旧费3200元，其中：车间的1800元，厂部的1400元。
19．月终摊销应由本月负担的下列费用：财产保险费1800元，其中车间负担1000元，厂部负担800元；报刊订阅费490元，其中车间负担190元，厂部负担300元；固定资产修理费650元，其中车间负担280元，厂部负担370元。
20．月终预提应由本月负担的车间租用设备的租金300元、材料仓库租赁费500元、短期借款利息费用900元。
21．按规定计提坏账准备500元。
22．月终，将本月发生的制造费用总额按生产工人工时比例分配转入A、B产品的生产成本(列出其计算式)。A产品生产工人工时为8000小时，B产品生产工人工时为8300小时。
23．本月新投产的5000件A产品全部完工验收入库，计算并结转其实际生产成本；6000件B产品尚未制造完工。
24．由银行转账支付本月下列费用：金融机构手续费160元、厂部电话费1800元。 25．采购员钱泰愚回厂，报销差旅费500元、医药费70元，余额交回现金。
26．销售给利丰公司A产品4000件，单价75元，B产品600件，单价72元。销售价款计元；销项税额58344元，价税合计元当即通过银行收讫。
27．以银行存款支付职工子弟学校经费9700元，现金支付罚款181元。 28．以银行存款支付销售商品发生的广告、运输、包装费，计41159.50元。
29．按本月应交增值税额和税率7%、附加率3%计算本月应交城市维护建设税和教育费附加。 30．结转本月已销售产品的实际生产成本。
31．由银行转账支付本季度短期借款利息费用2700元。 32．接到开户银行通知，已存入银行存款利息收入250元。
33．因万明工厂已撤销，经批准转销应付万明工厂的购料款380元。 34．没收明星公司逾期未退包装物押金3500元。 35．月终结转本月发生的各项收入、费用。
36．年终，根据全年利润总额，按33%的税率计算并结转应交所得税。 37．按税后利润的10%计提法定盈余公积；决定向投资者分配利润元。 38．年终结转全年实现的净利润；同时，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。
39．向投资者支付利润元；同时交纳应交增值税38505元、应交城市维护建设税2695.35元、应交所得税元和应交教育费附加1155.15元。全部款项由银行转账付讫。
40．按规定程序，将盈余公积75000元转增资本。
生产成本明细分类账户
产品名称：A产品 产量：5000件 年 凭证 号数 月 日
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摘 要 借 方 直接材料 直接人工 其他直接费 制造费用 合计 贷方 借或贷 余额 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产品名称：B产品 产量：6000件 年 凭证 号数 月 日 A产品生产成本计算单(表)
年 月
成 本 项 目 直接材料 直接人工 其他直接费 制造费用 合计(生产成本)
总 成 本( 件) 单 位 成 本 摘 要 借 方 直接材料 直接人工 其他直接费 制造费用 合计 贷方 借或贷 余额 习题6—1—19
(一)目的：练习收款凭证、付款凭证、转账凭证的填制方法。
(二)要求：根据资料所列各项经济业务(视同原始凭证)编制会计分录(代替记账凭证)；同时，在每个会计分录左上角的方括号中，按“现收“、“现付”、“银收”、“银付”、“转”的字样，对各会计分录分别连续编号。
(三)资料：云岩工厂12月份发生以下经济业务： 1．从舞阳工厂购入材料一批，收到的增值税专用发票内列：甲材料2000千克、单价20元、价款40000元，进项税额6800元；乙材料3000千克、单价30元、价款90000元，进项税额15300元。经审核，甲材料价税已于上月按合同规定预付；当即开出银行付款委托书，由银行转账支付乙材料买价及进项税额。全部材料尚未运到。
2．以上购入的材料全部运到验收入库，由银行转账支付运杂费13000元，并按材料买价比例分配计入材料成本。
3．结转上项验收入库材料的实际采购成本。
4．采购人员周游借支差旅费1000元，现金支票付讫。
5．发生零星杂费90元，其中车间负担50元、厂部负担40元，现金付讫。
6．仓库发出材料一批，各种材料数量及用途为：甲材料1500千克，其中：生产A产品耗用800千克，生产B产品耗用600千克，车间一般性耗用100千克；乙材料2200千克，其中：生产A产品耗用1000千克，生产B产品耗用1000千克，车间一般耗用100千克，厂部一般耗用100千克(假设该厂月初无库存材料)。
7．以银行存款支付下年度财产保险费2000元、明年上半年报刊订阅费1800元。 8．采购员周游回厂，报销差旅费600元，余款交回，现金收讫。 9．将现金300元存入银行。
10．友谊公司偿还前欠货款50000元，款项收到存入银行。 11．预收佳信公司A.产品货款58000元存入银行，下月交货。
12．职工刘明因私事使用厂部电话，交来长话费36元，现金收讫。 13．签发转账支票，购入厂部办公用品636元。
14．签发现金支票，从银行提取现金35000元，拟发放本月工资。 15．以现金发放本月职工工资35000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 19 页 共 26 页
16．以银行存款预付龙宫工厂材料款80000元。
17．由银行转账支付本月水电费15640元，其中：A产品生产应负担6100元，B产品生产应负担4540元，车间一般耗用2000元，厂部一般耗用3000元。
18．以银行存款支付本月厂部电话费1000元。
19．经结算，本月应付工资如下：A产品生产工人工资15000元，B产品生产工人工资14000元，车间辅助人员工资2800元，厂部管理人员工资3200元。
20．按本月应付工资总额的14%计提应付福利费。 21．月终摊销应由本月负担的下列费用：报刊订阅费290元，其中车间负担158元，厂部负担132元；固定资产租金1000元，其中车间负担600元，厂部负担400元。
22．月终预提应由本月负担的短期借款利息费用500元。
23．计提本月固定资产折旧费1600元，其中车间的1000元，厂部的600元。 24．由银行转账支付到期的短期借款元及本季度利息费用1500元。 25．收到银行转来的“结息单”，银行存款利息收入420元已存入银行。 26．以银行存款支付金融机构手续费120元。
27．因云雾工厂已撤销，经批准转销应付该厂购料款800元。 28．没收润丰公司逾期未退包装物押金1820元。
29．将本月发生的制造费用按生产工人工时比例分配转入A、B产品生产成本。A产品生产工人工时为3100小时，B产品生产工人工时为3150小时。
30．本月生产的A、B产品各1000件均全部完工验收入库，结转其实际生产成本(假设该厂月初无在产品)。
31．开出转账支票支付广告费18190元。
32．销售给汇达公司B产品1000件，单价140元，销售价款元；销项税额23800元。全部款项尚未收到。
33．向宏远公司发出A产品800件，每件售价150元，货款元；销项税额20400元。全部款项已于前月按合同规定预收。
34．以银行存款支付销售商品发生的运杂费500元、包装费100元。 35．结转本月已销售产品的实际生产成本(假设该厂月初无库存商品)。
36．根据7%的税率和3%的附加率分别计算本月应交城市维护建设税和教育费附加。 37．接银行收款通知，汇达公司偿还前欠货款元。
38．以银行存款支付职工子弟学校经费1800元及违反合同的罚款500元。 39．职员顾德全报销医药费95
40．国家财政部门拨入资金元，款项已收到存入银行。
41．购入设备一台，价款70000元，增值税额11900元，运费3800元，包装费158元，已用银行存款支付。
42．购入新的载货汽车一辆，价款78000元，发生各种相关支出1600元，已用银行存款支付。 43．职工黎守信交来前欠罚款68元，现金收讫。
44．预收佳信公司包装物押金1500元，款项已存入银行。
45．收到永新公司投资旧设备一台，原始成本78000元，已提折旧1500元，双方确认的价值为79000元。
46．收到港商捐赠的一台新设备，价值35000元。 47．经批准，将盈余公积60000元转增资本金。
48．月终，将本月发生的各项收入和费用转入“本年利润”账户。 49．根据本月实现的利润总额，按33%的税率计算本月应交所得税。 50．结转本月所得税费用。
51．按税后利润的10%计提法定盈余公积。
52．以银行存款交纳增值税22100元、城市维护建设税1547元、所得税29040元、教育费附加663元。
习题7—1—20
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(一)目的：练习三栏式日记账的登记方法，了解三栏式日记账的登记依据。 (二)要求：
1．根据资料一，开设三栏式现金日记账、银行存款日记账，记入余额；
2．根据资料二所列各项经济业务(视同原始凭证)编制会计分录(代替记账凭证)，并在每个会计分录左上角的括号中，按“现收”、“现付”、“银收”、“银付”、“转”的字样，对各会计分录分别连续编号(假设17日各类凭证已分别编到60、50、70、80、90号)；
3．根据所编制的有关记账凭证登记现金日记账和银行存款日记账，并结出其各自当日的收入合计数、付出合计数和余额。
(三)
资料一：某工厂11月17日现金和银行存款日记账结余数分别为2500元和元。 资料二：该工厂11月18日发生以下经济业务： 1．预收A公司购货款20000元存入银行。
2．以现金支付企业行政管理部门零星杂费150元。
3．李君报销差旅费600元，补给现金100元，结清原借支的差旅费。 4．以银行存款预付明年上半年报刊订阅费2400元。 5．王武借支差旅费500元，现金付讫。
6．签发现金支票从银行提取现金98000元，以备发放本月职工工资。 7．以现金发放本月职工工资98000元。
8．B公司偿还前欠货款60000元，款项收到存入银行。
9．预收C公司租赁包装物的押金1000元，款项已存入银行。 10．以银行存款支付昨日购入二号材料的运杂费600元。
11．刘姗因私事使用厂部电话，交来长话费30元，现金收讫。 12．以银行存款偿还前欠云关工厂购料款12000元。
13．零星销售甲产品，共计20件，单价50元，销售金额1000元，销项税额170元，价税合计1170元，现金收讫。
14．将现金1000元存入银行。
15．以银行存款支付金融机构手续费160元。
现 金 日 记 账
年
银 行 存 款 日 记 账 年 凭 证 月 日 种类 号数 摘 要 结算凭证 种类 号数 对方科目 收入 付出 结余 凭 证 月 日 种类 号数 摘 要 对方科目 收入 付出 结余 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