difficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \cialise in uplifting blend with the article\ith a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \n their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extent because of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \people and country.\ss foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\ng Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \ official even has so feelings, alone we is to\of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \-indifferent not insist your dream, without serenity not go far.\o fame is morality, is the sublimation of the soul. As Township and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i到预定可使用状态。本企业为一般纳税人，适用增值税率17%，在不考虑所得税情况下，固定资产入账价值为28 325元。 ()
9. 企业对于当月增加的固定资产，当月计提折旧，当月减少的固定资产，当月不提折旧。() 10. 汇总记账凭证账务处理程序能减轻登记总分类账的工作量，但是不便于了解账户之间的对应关系。()
四、计算题
1. 甲公司2007年可比产品生产成本(按产品种类反映)表如下： 可比产品生产成本(按产品种类反映)表 单位：元
单位成本 计产品名称 量 单位 A产品 B产品 可比产品合计 实际产量 上年实际平本年计 均 划 本期实际 按上年实际单位平均成本计算 总成本 本按本年计划单位成期 本计算 实际 台 100 台 200 3 000 4 000 2 950 2 925 3 900 3 850 要求：
(1)根据资料计算填列产品生产成本表中的总成本。 (2)计算甲企业2007年可比产品成本的降低额和降低率。
2. 甲企业为一般纳税人，适用增值税率为17%。2007年9月份发生下列经济业务：(假设除增值税以外的其他税费不予考虑)
(1)5日销售商品一批，价款300 000元，增值税51 000元，款项尚未收到，该批商品成本为180 000元;
(2)10日取得出租固定资产收入5 000元，款项尚未收回;
(3)11日出售一项专利权，该专利权的账面余额为50 000元，累计计提的摊销金额为25 000元，累计计提的减值准备为5 000元，取得的出售价款为18 000元，款项已收到存入银行; (4)15日收到货币资金捐赠400 000元;
(5)24日取得出租包装物收入3 000元，款项已收到存入银行。 要求：根据上述经济业务编制会计分录，并计算本月收入。
3. 甲公司采用计划成本进行材料日常核算。2007年12月1日，原材料账户借方余额300万元，材料成本差异账户借方余额2万元。12月份发生下列经济业务：
(1)采购材料一批，增值税专用发票上注明，价款689万元，增值税117.13万元，另支付运杂费1万元，所有款项已用银行存款支付。材料已验收入库，计划成本为700万元。
(2)采购材料一批，月末材料已经到达验收入库，但未收到发票，该材料计划成本为500万元。 (3)本月发出材料计划成本为800万元，全部用于生产产品。 要求：(一)根据上述资料编制会计分录。(应交税费要求明细科目) (二)计算结存材料的实际成本。
4. 尚得公司属于工业企业，为增值税一般纳税人。该公司会计人员在结账前进行对账时，发现如下错账(会计分录中的金额单位为万元)：
(1)以银行存款200万元购买甲公司股票作为交易性金融资产投资，买价中包含20万元已宣告未发放的现金股利。编制的会计分录为：
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \cialise in uplifting blend with the article\ith a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \n their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extent because of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \people and country.\ss foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\ng Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \ official even has so feelings, alone we is to\of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \nsist your dream, without serenity not go far.\o fame is morality, is the sublimation of the soul. As Township and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i 借：交易性金融资产 200 贷：银行存款 200
(2)销售商品一批，增值税专用发票上注明售价300万元，增值税51万元。款项已收到存入银行。编制的会计分录为： 借：银行存款 35.1 贷：主营业务收入 30
应交税费——应交增值税(销项税额) 5.1
(3)收到银行存款利息1.5万元，编制的会计分录为： 借：银行存款 1.5 贷：管理费用 1.5
(4)以银行存款支付广告费40万元。编制的会计分录为： 借：销售费用 40 贷：银行存款 40
尚得公司登记账簿时，在“销售费用”账户登记的金额为4万元。 要求：分别编制错账更正会计分录。
(“应交税费”科目要求写出明细科目及专栏名称，答案中的金额单位用万元表示) 五、综合题
1. 大华公司外购一台需要安装的设备。与该生产线有关的业务如下：
(1)20×7年9月30日，为购买该生产设备专门向商业银行借入资金600 000元，并存入银行。该借款期限为2年，年利率5%，分期付息、到期一次还本。
(2)20×7年9月30日，用上述借款购入待安装的设备。增值税专用发票上注明的买价为500 000元，增值税额为85000元。另支付运费及其他费用15000元。该待安装设备交付本公司安装部门安装。 (3)安装设备时，领用本企业自产产品一批。该批产品实际成本为20 000元，计税价格为25 000元，增值税税率为17%。
(4)安装工程人员应计工资20 000元，用银行存款支付其他安装费用5 000元。
(5)20×7年12月31日，安装工程结束，并于当月投入使用。该生产线预计使用年限为5年，采用直线法计提折旧，预计无残值。
(6)20×9年12月31日，甲公司将该生产线出售，售价600 000。出售时用银行存款支付清理费用20 000元。
假定固定资产按年计提折旧，借款利息每年年末一次计息。 要求：
(1)编制甲公司20×7年度借款、购建生产线及年末计提利息的会计分录。 (2)编制甲公司20×8年度计提折旧和利息的会计分录。
(3)编制甲公司20×9年度计提折旧及出售该生产线相关的会计分录。 (\应交税费\科目要求写出明细科目) 2. A公司有关投资业务如下：
(1)2006年11月2日A公司与甲公司签订协议，A公司收购甲公司持有C公司部分股份，所购股份占C公司股份总额30%，收购价款为22000万元。2007年1月1日办理完毕有关股权转让手续并支付价款22000万元。2007年1月1日C公司可辨认净资产公允价值总额为80 000万元。A公司对C公司投资采用权益法核算。假定取得投资时点被投资单位各资产公允价值等于账面价值，双方采用的会计政策、会计期间相同。
(2)2007年度末C公司实现净利润10 000万元。
(3)2008年1月25日C公司宣告分配2007年现金股利6000万元。月末收到股利并存入银行。 (4)2008年度末C公司可供出售金融资产公允价值变动而增加其他资本公积800万元。
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \cialise in uplifting blend with the article\ith a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \n their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extent because of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \people and country.\ss foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\ng Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \ official even has so feelings, alone we is to\of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \-indifferent not insist your dream, without serenity not go far.\o fame is morality, is the sublimation of the soul. As Township and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i (5)2008年度末C公司发生净亏损3000万元。
(6)2008年度末对C公司的长期股权投资的可收回金额为21000万元。
(7)2009年1月2日，A公司出售所持有的全部C公司的股票，共取得价款30 000万元。 要求：编制A公司上述业务的会计分录。 答案部分
一、单项选择题 1 [答案] A
[解析] 一般接受现金捐赠分录是 借：库存现金 贷：营业外收入 2 [答案] D
[解析] 设D所需投入金额为X，根据题目条件有等式成立： [X+(1200+300+120+120)]/4=X 解方程得到：
X=(1200+300+120+120)/3=580(万元)。 3 [答案] D
[解析] 产值成本率属于相关指标比率分析法。 4 [答案] B
[解析] 货币资金根据的是现金、银行存款和其他货币资金三个总账科目来填列的;交易性金融资产根据的是交易性金融资产总账科目来填列;其他应收款要根据扣除减值准备后的金额填列;长期借款要扣除一年内到期的长期借款。 5 [答案] C
[解析] 车间用固定资产折旧应该计入“制造费用”中核算，管理部门人员的工资计入“管理费用”核算，支付广告费计入“销售费用”，计提应付票据的利息计入“财务费用”，支付管理部门的劳动保险费计入“管理费用”中核算，销售费用、管理费用与财务费用属于期间费用，所以答案是50+40+30+20=140(万元)。 6 [答案] D
[解析] 应冲减退回当月的主营业务收入。 7 [答案] D
[解析] 在手续费代销方式下，委托方确认销售收入的时间是收到代销清单时。 8 [答案] B
[解析] 在分期收款销售方式下，企业应在产品发出时确认收入。
根据准则规定：企业销售商品，有时会采取分期收款方式，如分期收款发出商品，即商品已经交付，货款分期收回。延期收取货款具有融资性质，其实质是企业向购货方提供免息的信贷，在符合收入确认条件时，企业应当按照应收的合同或协议价款的公允价值确定收入金额。应收的合同或协议价款的公允价值，通常应当按照其未来现金流量现金值或商品现销价格来计算。确认收入的时间是“发出商品时”。这部分内容在2009年初级会计实务教材中没有做讲解，大家了解一下即可。
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \cialise in uplifting blend with the article\ith a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \n their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extent because of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \people and country.\ss foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\ng Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \ official even has so feelings, alone we is to\of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \nsist your dream, without serenity not go far.\o fame is morality, is the sublimation of the soul. As Township and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i 初级《经济法基础》讲解的关于税法的内容中，分期收款销售商品的纳税义务发生的时间是：“合同约定的收款日期的当天”，这与会计规定不同，这就造成了会计与税法上产生了差异，期末需要进行纳税调整，在做初级会计实务的题目时，要注意按准则规定的时间来确认收入：“发出商品时”。在答经济法基础的题目时，确认收入的时间是：“合同约定的收款日期的当天”。考哪门按哪门来答题。会计与税法出现不一致也是正常的。 9 [答案] D
[解析] 对董事会提议分配的现金股利，只需要在会计报表附注中披露，而不作会计处理。 10 [答案] B
[解析] 应付票据的利息支出属于财务费用，而计提的应计未付的票据利息直接通过“应付票据”科目本身核算，并不像短期借款利息那样，通过“应付利息”科目核算。因此，选项B是正确答案。 11 [答案] D [解析] 选项 A
B.C为视同销售行为，因而应计算增值税销项税额;选项D应计入进项税额转出。 12 [答案] C
[解析] 往来账户的明细账户是借方余额的是应收性质，应该在资产负债表中的“应收账款”项目中填列;往来账户的明细账户是贷方余额的是预收性质，在资产负债表中的“预收款项”项目中填列，那么在资产负债表中“应收账款”项目金额=160+80+20=260(万元)。 13 [答案] C
[解析] 对于价值较低或者极易损坏的低值易耗品，应采用一次转销法进行摊销;对于可供多次反复使用的低值易耗品应采用分次摊销法进行摊销。因此本题的答案应该选C。 14 [答案] C
[解析] 销售商品收入不符合5个确认条件中的任何一条的，都不应该确认收入，已经发出的商品，通过“发出商品”等科目核算。 15 [答案] B
[解析] 委托其他单位加工材料收回后直接对外销售的，应将受托方代收代交的消费税计入委托加工物资成本，用于连续加工的，则不计入成本，计入到“应交税费——应交消费税”中。 16
[答案] A
[解析] 加权平均单价=(100×80+150×75+250×85)÷(100+150+250)=81(元/件) 17 [答案] B
[解析] 应收账款的入账金额=2000×(1-10%)×(1+17%)+150=2256元 18 [答案] B
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes ofdifficult, not hating; blueprints, not rhetoric; words and simple, but full of love, truth, passion, entrepreneurial passion. Take this opportunity, my inspirational quotes Li Dazhao's classic \cialise in uplifting blend with the article\ith a view on how to do well under the new situation of township and village leaders inspire and help, and also share with you. A good play to create iron shoulders strong arms, to assume the burden be passed; only specific qualities, will it be possible in specific areas to create a world. In my view, village chiefs in the new situation, we must first have five basic quality. One ambition is to pioneer. \handsome.\can stimulate the flow of momentum to become brave and persistent, become quiet and powerful. Township and village party \n their respective jurisdictions, political stability and economic and social development issues, decisions and orientation depends to a large extent because of your. Everybody in village chiefs and the positions, both the trust of the masses, the Organization's trust, more ability to you, fully affirmed the moral and other qualities. Therefore, we must always maintain the historical mission and social responsibility, and our ideal tree rooted in the hard work of the soil, with indomitable spirit, indomitable courage to open up a new situation of villages and towns. To have a feeling of closeness to the second. \people and country.\ss foundation in the people's blood in the people power people. Advanced decisions of the party cadres to the feelings of the people is an eternal theme. Fan Zhong-yan, called \njoy comfort about others\ng Banqiao's also wrote a \a Chai lay listening to the rustling of bamboo, the suspect is suffering. Cao County officials, little my, a total turn off. \ official even has so feelings, alone we is to\of people servant does? we more should always hold with on people of deep feelings, heart Department masses of leading visited tea, care masses of emotions thoughts complained, always insisted put masses of interests put in first, consciously from itself do up, from small do up, from masses most care, and most directly, and most reality of interests problem grabbed, real do love for people by Department, and right for people by with, and Lee for people by conspiracy to. Three with the fame of mind. \-indifferent not insist your dream, without serenity not go far.\o fame is morality, is the sublimation of the soul. As Township and village, be sure to maintain a normal state of mind, establish a correct viewpoint on power, position and values and Outlook, as fame is light like water, depending ... 50 km, also red and like hundreds of thousands of the KMT military combat, but he went on to collect a variety of newspapers and magazines, and then race against time to pore over. As long as the study of mind, it is not necessary to come to the library, workshops, into the villages, people learned farming techniques, problem-solving methods, participation i [解析] “应收账款”项目的金额=8 000+2 000+3 000=13 000(元)。
在资产负债表中“应付账款”、“预付款项”和“应收账款”、“预收款项”项目应如何填列? 简单记忆为:
应收与预收,都有一个收字,这两个是一对; 应付与预付,都有一个付字,这两个是一对
这几个项目在资产负债表中应根据明细账余额填列。
“预付款项”项目根据“应付账款”和“预付账款”科目的所属相关明细科目的期末借方余额填列; “应付账款”项目根据“应付账款”和“预付账款”科目的所属相关明细科目的期末贷方余额填列; “预收款项”项目根据“应收账款”和“预收账款”科目的所属相关明细科目的期末贷方余额填列; “应收账款”项目根据“应收账款”和“预收账款”科目的所属相关明细科目的期末借方余额减去已计提的坏账准备后的净额填列。 19 [答案] C
[解析] 资产与权益的恒等关系，是复式记账法的理论基础。借贷记账法是一种复式记账法，因此借贷记账法的理论基础是会计等式。 20 [答案] C
[解析] 原始凭证有错误的，应当由出具单位重开或更正，更正处应当加盖出具单位印章。对于金额有错误的原始凭证，原始凭证的填制要求由出具单位重开，不得在原始凭证上更正。故答案选C。 二、多项选择题 1 [答案] AC
[解析] 按照税法规定，国债利息收入不需要纳税，因国债利息收入已计入税前会计利润，因此在计算纳税所得时应予以调整。超标的业务招待费属于调整增加的项目，选项B与D都属于应纳所得税的项目，已经计入了利润总额，不需要再进行纳税调整。 2
[答案] ACD
[解析] 计提的坏账准备计入资产减值损失，其他三项均应计入管理费用核算。 3
[答案] ACD
[解析] 所有者权益的内容包括实收资本、资本公积、盈余公积和未分配利润。 4
[答案] BCD
[解析] 资本公积不能用来弥补亏损。 5
[答案] ABD
[解析] 职工出差发生的差旅费应直接计入当期损益，不属于企业为职工支付的薪酬。 6
[答案] CD
[解析] 企业计提短期借款利息时，借记“财务费用”，贷记“应付利息”;通过银行存款支付短期借款利息时，借记“财务费用”、“应付利息”等科目，贷记“银行存款”科目。 7
[答案] ABD
onferences, learned superiors policies; reports, you can learn to deal with problems, art, just wanted to learn, to learn at any time. To continuously expand the scope of the study. The complexity and comprehensiveness of our work, decided to not only do we want to be \n different areas of knowledge. Mastery of knowledge not only to have knowledge to rational analysis. This on requirements we, not only to learning national of route, and approach, and policy, also to learning national of legal, and regulations; not only to with political theory armed mind, also to with economic theory guide work; not only to read history, also to read history; not only to absorption SM of mirror, also to gets is of road; not only to from local learn, also to to outside learn; not only to to books learn, also to field study learn. Therefore, I would encourage you, and more to the outside world when I have time to take a look at, take a stroll, outside developments, learn other people's development approach, and then come back to guide our work. Second, we must think. \ng without thought to overshadow, thinking without learning is perilous.\he character of advancing with the times, forge ahead, often reflect themselves in adapting to the new situation on whether there are delays, have anything to fear in the reform and innovation, whether in terms of accelerating the development of a relaxation, keep promising State of mind. In order to do investigations, investigations is the road to heaven, God disposes of the base. To wants to real heard truth, and justice to truth, and get truth, received effectiveness, on must in-depth actual, and outreach, and in-depth masses, worship masses for Division, and masses heart, with masses with discussion everyone care of problem, listening they of calls, understand they of mood, feel they of suffering, summary they of experience, concentrated they of wisdom, especially on masses most hope, and most urgent, and most worries, and most complained of hot, and difficulties and focus problem, more to active research, caught not put. Dare to innovate, in our work, often remain \old way doesn't work, the new approach would not\on, the reason, the key is that many people know that copying other people's ideas, mechanically, using someone else's old ways. To change this predicament, requires us to break the shackles of traditional concepts to overcome conservative, conformist, good at finding new problems and to accept new things, summarize new experience, new ideas, developing new programmes and Maverick, a new approach to solve problems, speed up development. Especially in implement superior policy spirit of process in the, both implementation, and cannot mechanically, to to extraordinary of courage and develop enterprising of spirit, put flexibility and principle combined up, put superior of spirit and local reality combined up, Yong conspiracy to breakthrough of policy, and exercise innovation of lift, developed out development works of, and grass-roots welcomes of