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. \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 [解析] 对于企业盘点现金，发生的现金盘亏应计入管理费用，对于现金盘点的净收益应计入营业外收入;对于存货盘亏因管理不善导致的应计入管理费用，对于存货盘盈的净收益应冲减管理费用;对于固定资产盘点时，固定资产盘亏净损失应计入营业外支出。因此本题的答案应该为 ABD。 8
[答案] ABC
[解析] 双倍余额递减法下前几年不需要考虑固定资产净残值。 9
[答案] BCD
[解析] 应收账款的账面价值等于应收账款余额减去坏账准备，各个选项分析如下： A.结转到期不能收回的应收账款 借：坏账准备 贷：应收账款
则坏账准备和应收账款都减少，因此并不影响应收账款的账面价值。 B.计提应收账款坏账准备 借：资产减值损失 贷：坏账准备
坏账准备增加，应收账款科目余额并没有发生变化，因此应收账款账面价值减少。 C.收回应收账款 借：银行存款 贷：应收账款
应收账款的账面余额减少，而坏账准备没有发生变化，因此应收账款的账面价值减少。 D.收回已转销的坏账 借：应收账款 贷：坏账准备 借：银行存款 贷：应收账款
从分录中可以看出应收账款的账面余额没有发生变化，但是坏账准备增加，因此应收账款的账面价值发生变化。 10
[答案] ABD
[解析] 采用计算机替代手工记账，应具备如下条件：(1)配备了适用的会计软件和相应的计算机硬件设备;(2)配备了相应的会计电算化工作人员;(3)建立了严格的内部管理制度。 11
[答案] AC 12
[答案] ABC
[解析] 生产车间耗用直接材料一律计入生产成本。 13
[答案] ABC
[解析] 所得税费用影响的是企业的净利润。 14 [答案] AD
[解析] 购买原材料是经营活动支付的现金;分配股利或利润支付的现金是筹资活动支付的现金。
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 15
[答案] ABCD
三、判断题 1 [答案] 错
[解析] 计入产品成本但不专设成本项目的各种费用应通过制造费用账户核算。 2 [答案] 错
[解析] 固定资产清理科目出现贷方余额才以负数填列。 3 [答案] 对
[解析] 商业折扣不构成最终成交价格的一部分，销售商品收入的金额应是扣除商业折扣后的净额。 4 [答案] 对
[解析] 电梯的安装工作是销售合同的重要组成部分，安装工作尚未完成，商品所有权上的主要风险和报酬尚未转移给购货方，不应确认销售收入。 5 [答案] 错
[解析] 企业的所有者权益总额就是企业的净资产总额，用盈余公积转增资本不会影响所有者权益总额也不影响净资产的金额。 6 [答案] 对 7 [答案] 对 8 [答案] 错
[解析] 固定资产入账价值=20 000+3 400+2 000+2 000×17%+1 800+2500×17%=27 965(元)。
借：在建工程 23 400 贷：银行存款 23 400
借：在建工程 4 565 贷：原材料 2 000 应交税费--应交增值税(进项税额转出) 340 库存商品 1 800
应交税费--应交增值税(销项税额) 425 借：固定资产 27 965 贷：在建工程 27 965 9 [答案] 错
[解析] 企业当月增加的固定资产，当月不计提折旧，当月减少的固定资产，当月照提折旧。 10 [答案] 错
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 [解析] 汇总记账凭证账务处理程序是定期根据记账凭证分类编制汇总收款凭证、汇总付款凭证和汇总转账凭证，再根据汇总记账凭证登记总分类账，而不是逐日逐笔登记，因而减轻了登记总分类账的工作量。由于按照账户对应关系汇总编制记账凭证，便于了解账户之间的对应关系。 四、计算题 1
[答案] (1)可比产品生产成本(按产品种类反映)表 单位：元
计产品名称 量 单位 单位成本 实际产量 上年实际平均 3 000 4 000 本年计本期实按上年实际单位平均按本年计划单位成划 际 成本计算 本计算 295 000 780 000 1 075 000 本期 实际 292 500 770 000 1 062 500 总成本 A产品 台 100 B产品 台 200 可比产品合计 2 950 2 925 300 000 3 900 3 850 800 000 1 100 000 (2)可比产品成本的降低额=1 100 000-1062 500=37 500(元) 可比产品成本降低率=37 500/1 100 000=3.409% 2
[答案] (1)9月5日，企业销售商品实现时：
借：应收账款 351 000 贷：主营业务收入 300 000 应交税费――应交增值税(销项税额) 51 000 借：主营业务成本 180 000 贷：库存商品 180 000 (2)9月10日计算出租固定资产收入：
借：其他应收款 5 000 贷：其他业务收入 5 000 (3)9月11日，出售无形资产：
借：银行存款 18 000 累计摊销 25 000 无形资产减值准备 5 000
营业外支出――处置非流动资产利得 2 000 贷：无形资产 50 000
(4)9月15日，收到货币资金捐赠：
借：银行存款 400 000 贷：营业外收入 400 000 (5)9月24日，收到出租包装物收入：
借：银行存款 3 000 贷：其他业务收入 3 000 本月收入=300 000+5 000+3 000=308 000元。 3
[答案] (一)编制会计分录 (1)
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 借：材料采购 690 应交税费—应交增值税(进项税额) 117.13
贷：银行存款 807.13 借：原材料 700 贷：材料采购 700 借：材料采购 10 贷：材料成本差异 10 (2)
借：原材料 500 贷：应付账款 500 (3)
借：生产成本 800 贷：原材料 800
材料成本差异率=(2-10)÷(300+700)×100%=-0.8% 发出材料应负担的材料成本差异=800×(—0.8%)=-6.4(万元) 借：材料成本差异 6.4 贷：生产成本 6.4
(二)结存材料的实际成本=(300+700-800)+(2-10+6.4)=198.4(万元)。 [解析] 4
[答案] 借：交易性金融资产 -200 贷：银行存款 -200 借：交易性金融资产 180 应收股利 20 贷：银行存款 200 业务(2)
借：银行存款 315.9 贷：主营业务收入 270
应交税费——应交增值税(销项税额)45.9 业务(3)
借：银行存款 -1.5 贷：管理费用 -1.5 借：银行存款 1.5 贷：财务费用 1.5 业务(4)
无需编制会计分录，只需按划线更正法将账簿中的金额由4万元改为40万元
五、综合题 1
[答案] (1)20×7年度借款、购建生产线及年末计提利息的会计分录： ①借：银行存款 600 000 贷：长期借款 600 000
②借：在建工程 600 000(500 000+85 000+15 000) 贷：银行存款 600 000
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 ③借：在建工程 7 500(600 000×5%×3/12) 贷：应付利息 7 500
注：为购建固定资产而借入的专门借款，其借款利息在符合资本化条件下应该计入固定资产成本中核算，这部分内容将在中级会计实务中做详细介绍，初级学员了解就可以了。 ④借：在建工程 24 250 贷：库存商品 20 000
应交税费-应交增值税(销项税额)4 250(25 000×17%) ⑤借：在建工程 25 000 贷：应付职工薪酬 20 000 银行存款 5 000 ⑥借：固定资产 656 750 贷：在建工程 656 750 (2)20×8年度计提折旧的利息的会计分录：
①20×8年度计提折旧=固定资产账面净值/预计使用年限=656 750/5=131 350(元) 借：制造费用 131 350 贷：累计折旧 131 350 ②20×8年度计提利息=600 000×5%=30 000(元) 借：财务费用 30 000 贷：应付利息 30 000
注：资产达到预定可使用状态后，为购建固定资产而借入的专门借款的利息费用不可以再资本化，要在计提时计入当期财务费用。
(3)20×9年度计提折旧及出售该设备相关的会计分录： 20×9年度计提折旧的处理与20×8年的处理是一样的。 固定资产清理净损益=固定资产清理收入-固定资产净值-清理费用 =600 000-(656 750-×2)-20 000=185 950(元) ①借：累计折旧 262 700 固定资产清理 394 050 贷：固定资产 656 750 ②借：固定资产清理 20 000 贷：银行存款 20 000 ③借：银行存款 600 000
贷：固定资产清理 600 000 借：固定资产清理 贷：营业外收入 2
[答案] (1)
借：长期股权投资——成本 22 000 贷：银行存款 22 000
长期股权投资的初始投资成本(22000万元)小于投资时应享有被投资单位可辨认净资产公允价值份额的(80 000×30%=24 000万元)，调整已确认的初始投资成本。 借：长期股权投资——成本 24 000-22 000=2 000 贷：营业外收入 2 000 (2)
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 借：长期股权投资——损益调整 3000 贷：投资收益 10 000×30%=3000 (3)
借：应收股利 6000×30%=1800 贷：长期股权投资——损益调整 1800 借：银行存款 1800 贷：应收股利 1800 (4)
借：长期股权投资——其他权益变动 240 贷：资本公积——其他资本公积 800×30%=240 (5)
借：投资收益 3 000×30%=900 贷：长期股权投资——损益调整 900 (6)
长期股权投资的账面价值=24 000+(3000-1800-900)+240=24 540(万元) 长期股权投资的可收金额为21000万元 计提减值=24 540-21000=3540(万元) 借：资产减值损失 3540 贷：长期股权投资减值准备 3540 (7)
借：银行存款 30 000 长期股权投资减值准备 3540 贷：长期股权投资——成本 24000 ——损益调整 (3000-1800-900)300 ——其他权益变动 240
投资收益 9000 借：资本公积——其它资本公积 240 贷：投资收益 240
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