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 21 页 共 26 页
习题7—2—21
(一)目的：练习错账的更正方法。
(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．生产车间制造产品领用材料36000元。原记账凭证中借方科目误为“制造费用”，并据以记账。现予以更正。
2．预提应由本月负担的固定资产修理费405元。原记账凭证中的金额误为450元，并据以记账。现予以更正。
3．以银行存款预付下年度财产保险费1860元。原记账凭证中的金额误为1680元，并据以记账。现予以更正。
4．以银行存款支付本季度短期借款利息费用1650元。原记账凭证中借、贷方金额均误为1560元，且借方科目误为“财务费用”科目，并据以记账。现予以更正。
5．购入材料一批，货款56000元，进项税额9520元，材料当即验收入库，全部款项已于上月预付，计65520元。原记账凭证误为借记“材料”科目56520元，贷记“应付账款”科目56520元，并据以记账。现予以更正。
6．结转本月生产完工验收入库产品的实际生产成本98000元。 7．结转本月已销售产品的实际生产成本78000元。
8．记账后，发现第6笔业务中的金额有误，应为89000元，予以更正。 9．记账后，发现第7笔业务中的金额有误，应为87000元，予以更正。
习题8—1—22
(一)目的：练习科目汇总表的编制方法。 (二)资料：习题6-1-19所编制的记账凭证。
(三)要求：根据资料所列记账凭证，按旬汇总，编制云岩工厂12月份的科目汇总表(假设第1至15笔经济业务为上旬发生，第16至30笔经济业务为中旬发生，第31至50笔经济业务为下旬发生)。
科 目 汇 总 表
年 月
会 计 科 目 现 金 银行存款 应收账款 预付账款 其他应收款 物资采购 原材料 生产成本 制造费用 1-10日 11-20日 21-31日 合 计 借 方 贷 方 借 方 贷 方 借 方 贷 方 借 方 贷 方 roved that a people and a nation, if it does not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity cannot be too a team, form a joint force; only like granite, so closely United to form invincible, no difficult means of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide applicability and inclusive, with a strong integrating force and lead the force. She embodies the aspirations of several generations of Chinese, reflecting today ... Into sex and purity, and the inevitable requirement of constantly 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库存商品 待摊费用 固定资产 累计折旧 短期借款 应付账款 预收账款 其他应付款 应付工资 应付福利费 应交税金 其他应交款 预提费用 实收资本 资本公积 盈余公积 本年利润 利润分配 主营业务收入 主营业务售成本 主营业务税金及附加 营业费用 管理费用 财务费用 营业外收入 营业外支出 所得税 合 计 习题9—1—23
(一)目的：练习银行存款的清查方法。 (二)资料：云关工厂11月银行存款日记账和银行存款对账单在25日以后的记录如下(假设25日前的记录正确无误)：
1 日期 25日 26日 27日 28日 29日 29日 30日 2日期 25日 摘 要 开出转账支票(支票号码0567)，支付购入材料的货款及进项税额 开出转账支票(支票号码0568)，支付销售产品的广告费 将销售产品所收转账支票存入银行 开出现金支票(支票号码1688)，支付采购人员借支差旅费 将销售产品所收转账支票存入银行 开出转账支票(支票号码0569)，支付机器设备修理费 银行存款日记账结存余额 摘 要 代收黔灵工厂所付包装物租金 金额(元) 490 金额(元) 58500 16800 40000 1000 28000 580 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 23 页 共 26 页 26日 27日 27日 28日 29日 29日 30日 转账支票(支票号码0567) 代付市自来水公司水费 转账支票(支票号码0568) 代付市供电局电费 转账收入 代收异地永泰公司汇来货款 银行存款对账单结存余额 58500 2200 16800 2122 40000 11880 84228 （三)要求：根据资料列示的银行存款日记账记录和银行存款对账单记录进行逐笔核对，查清未达账项，据以编制以下“银行存款余额调节表”：
银行存款余额调节表
年 月 日 单位：元
项 目 企业银行存款日记账余额 加：银行已收企业未收款项 1 2 减：银行已付企业未付款项 1 2 调节后的存款余额 金额 项 目 银行对账单企业存款余额 加：企业已收银行未收款项 1 2 减：企业已付银行未付款项 1 2 调节后的存款余额 金额 习题9—2—24
(一)目的：练习财产清查结果的账务处理方法。 (二)要求：根据资料所列经济业务编制会计分录。
(三)资料：高坡工厂进行财产清查，发生以下经济业务：
1．发现账外钻床一台，同类固定资产的市场价格为50000元，估计有四成新。 2．发现盘亏机器一台，账面原值为6500元，累计已提折旧3900元。
3．甲材料账面余额为2000千克，价值40000元。经清查盘点，实际库存量为2025千克。 4．乙材料账面余额为3000千克，价值3000元。经清查盘点，实际库存量为2700千克。 5．A.产品账面余额为6000件，价值60000元。经清查盘点，实际库存量为5000件。 6．现金日记账账面余额为36985元。经清查盘点，库存现金实存数为36965元。 7．经批准转销第1笔业务中盘盈的钻床净值和第2笔业务中盘亏的机器净值。
8．经查实，第3笔业务中盘盈的甲材料系收发过程中计量发生误差累计所致，经批准冲减管理费用。 9．经查实，第4笔业务中盘亏的乙材料，有250千克为定额内自然损耗；另50千克系保管不善所致，确定向过失人索赔。经批准予以转销。
10．经查实，第5笔业务中盘亏的A.产品系自然灾害造成的毁损，经批准作如下处理：700件向保险公司索赔，300件损失由企业自行承担。
11．第6笔业务中的现金短款，经批准由出纳人员李丽娟赔偿。 12．财产清查中查实应付旭东工厂购料款600元，因该工厂已撤销，确实无法支付，经批准予以转销。 13．财产清查中查实应收华达公司购货款3500元，因该公司已撤销，确实无法收回，经批准予以转销。
14．财产清查中查明以银行存款支付到期的商业汇票45000元，原记账凭证中的金额误为54000元，并据以记账，致使“银行存款余额调节表”中双方调节后的余额不符。现予以更正。
习题10—1—25
（一）目的：练习利润表的编制方法。
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（二）资料：曙光工厂１至６月有关账户资料如下（单位：元）：
１.１ 至５月：主营业务收入、主营业务成本、营业费用47680、主营业务税金及附加28000、管理费用37500、财务费用7500、营业外收入10000、投资收益1570、营业外支出36620、所得税54285
２.６月份：主营业务收入、主营业务成本、 营业费用8000、主营业务税金及附加4800、其他业务收入30000、其他业务支出21000、管理费用7000、财务费用1600、营业外收入3000、营业外支出6190、所得税16275.60
（三）要求：根据以上资料，编制曙光工厂6
利 润 表
编制单位： 年 月 单位：元
项 目 一、主营业务收入 减：主营业务成本 主营业务税金及附加 二、主营业务利润 加：其他业务利润 减：营业费用 管理费用 财务费用 三、营业利润 加：投资收益 营业外收入 减：营业外支出 四、利润总额 减：所得税 五、净利润 本月数 本年累计数 习题10—2—26
（一）目的：练习利润表的编制方法。 （二）资料：见习题4—10—15
（三）要求：根据资料中账户发生额，编制12月份利润表。
利 润 表
编制单位： ×× 年 月 单位：元 项 目 一、主营业务收入 减：主营业务成本 主营业务税金及附加 二、主营业务利润 加：其他业务利润 减：营业费用 管理费用 财务费用 三、营业利润 加：投资收益 营业外收入 减：营业外支出 四、利润总额 减：所得税 五、净利润 本月数 （略） 本年累计数 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 25 页 共 26 页
习题10—3—27
（一）目的：练习资产负债表的编制方法。 （二）资料：
资料一：黄果树工厂12月31日全部总账科目和有关明细科目如下表所示：
单位：元 科 目 总账科目 现 金 银行存数 短期投资 应收票据 应收账款 坏账准备 预付账款 其他应收款 物资采购 原材料 生产成本 库存商品 待摊费用 固定资产 累计折旧 无形资产
资料二：“坏账准备”期末余额1200元全部为应收账款计提的坏账准备；“长期债权投资”期末余额元中，没有一年内到期的长期债券投资；“长期借款”期末余额元，有75000元将于一年内到期。
（三）要求：根据以上资料，编制黄果树工厂12月份的资产负债表。
资 产 负 债 表
编制单位： ××年 月 日 单位：元 资 产 年初数 期末数 负债及所有者权益 流动负债： 短期借款 应付票据 应付账款 预收账款 应付工资 应付福利费 应付股利 应交税金 其他应交款 年初数 期末数 (略) 流动资产： 货币资金 短期投资 应收票据 应收账款 其他应收款 预付账款 存 货 待摊费用 一年内到期的长期债权投资 (略) 明细科目 汇丰公司 德胜公司 裕仁公司 花溪工厂 黔灵工厂 期末余额 借方 2090 56900 40000 77700 36400 28000 26400 20000 2500 16000 73800 10500 74131 2400 贷方 短期借款 应付票据 应付账款 预收账款 1200 其他应付款 应付工资 应付福利费 其他应交款 应付股利 预提费用 长期借款 实收资本 资本公积 盈余公积 本年利润 利润分配 科 目 总账科目 黔灵工厂 金筑工厂 德胜公司 汇丰公司 明细科目 期末余额 借方 10000 30000 1200 73090 贷方 18000 10300 20300 50000 80000 2000 3000 32896 20335 1000 26000 55200 18000 20000 应交税金 长期债权投资 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流动资产合计 长期投资： 长期债权投资 固定资产： 固定资产原价 减：累计折旧 固定资产净值 固定资产合计 无形资产及其他资产： 无形资产 其他长期资产 无形资产及其他资产合计 其他应付款 预提费用 一年内到期的长期负债 流动负债合计 长期负债： 长期借款 应付债券 长期应付款 长期负债合计 所有者权益： 实收资本 资本公积 盈余公积 未分配利润 所有者权益合计 负债及所有者权益总计 资 产 总 计
roved that a people and a nation, if it does not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity cannot be too a team, form a joint force; only like granite, so closely United to form invincible, no difficult means of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide applicability and inclusive, with a strong integrating force and lead the force. She embodies the aspirations of several generations of Chinese, reflecting today ... Into sex and purity, and the inevitable requirement of constantly improvng the party's governing capacity. Strengthening the construction of the advanced nature and purity, the core problem is always maintaining the party's flesh-and-blood ties with the masses, so that our party will always be the most wholehearted support of the masses. Must take the fundamental interests of the overwhelming majority of the people as the party all the starting point and ending point, the party has always been acommon fate with the masses, this is the magic weapon for our party to always maintain the advanced nature and purity. Strengthening the construction of party's advanced nature and purity and enhancing the party's ruling ability will eventually be implemented to realize, safeguard and develop the fundamental interests of the overwhelming majority of the people. All the work merits this is a measure of the party's fundamental standards, is a measure of the party's advanced nature and purity standards. Believe who, depending on who, who, standing on the position of the overwhelming majority of the people are always, always realize, safeguard and develop the fundamental interests of the overwhelming majority of the people, it is a touchstone of the Marxist party of judgement, is also sign of Marxist party is different from other political parties. Marxist political party has a clear political position and historical mission: for the interests of the vast majority of people, committed to the fundamental interests of the overwhelming majority of the people. From the day of the establishment of the Chinese Communist Party, always adhere to basic principles of historical materialism, for the interests of the most people as their goal, always serving as its fundamental purpose and values. Fully trust the masses, closely rely on the masses maintain flesh-and-blood ties with the masses is always the source of our party full of vigor and vitality, is always the most determined in the development of our party and our country. Conscientiously accept supervision by the masses, pay attention to listen to the masses ' assessment, which itself was the party's advanced nature and purity into practical action to realize the fundamental interests of the overwhelming majority of the people. At present, the party committees and leading cadres and the Government generally value the close relations with the masses, do a lot of productive work, but there are still some