新编会计学原理——基础会计(第十五版)第三章习题七答案

out city created and care masses life focus work in depth investigation more out boutique masterpiece makes we of research results more to into led of decision vision more to in national some has effect of newspaper Shang published for advance work and publicity changde play due of role Third information submitted to be pragmatic Quick and timely The ancients said for the time system statement back for the time being nothing Therefore the submission of information to do four that is find the problem faster editorial writing send and read faster approval and feedback to implement quickly To be true and accurate True mainly reflect the full picture of events one is one two this is the life of the information Accuracy is primarily qualitative and quantitative questions quantitative objective of publicQualitative logic To be reliable and useful We submit information to have access to decision making to guide and promote the work and solve practical problems Mixed cum On the negative information and emergency information rapid escalation in strict accordance with the procedures firm newspaper newspapers never late fail to report false claim and skimming Investee 2 supervision and insist on around and protecting their interests to touch the truth seek practical results Adhere to people oriented the most important thing is to realize safeguard and develop the fundamental interests of the overwhelming majority of the people We carry out inspection so must go deep among the masses go deep into the realities always pay attention to the people s livelihood to grasp the public sentiment and earnestly safeguard the benefit addressing the masses are most concerned about and reflecting the strongest issues efforts to solve the problem of decisions implemented and not implemented One is to stick to principles Right of inspection is one of the most important powers of the Office should not only dare to use but also with caution So called dared to use is to hold a number of important issues bold supervision over supervision track inspection problems are not solved do not pass the blame does not hold did not miss dissatisfaction of the masses did not miss the real right of supervision authority with the benefits Call with caution is supervising departments should strengthen the consciousness of authorized strictly according to procedure preventing the supervision and excessive to prevent adding burden to grass roots To this end the supervision Department of the Party Committee of supervision must be under city and County party Committee Secretary General Office Second we should focus on Is the Governor those related to the globalEvent Governor the protracted difficult strong Governor during emergency urgent Not having special departments in charge of the General Governor under the normal procedure can do good things not Governor not authorized by County leaders not the Governor Third is to solve the problem The purpose of supervision to resolve the problem To adhere to and further improve the feelings survey by looking up public sentiments to find problems Problems will increase its special supervision set up accounts hold on to it We should conscientiously implement the leading contracting matters secured had an answer to everything then settles rate of 100 Have an impact on some of the outstanding issues supervision departments and information components together play the supervisory role of the news media to promote problem solving Investee 3 insist on a daily run around the practice of truth catching efficiency focus specification To give full play to the party Office around connecting coordinating internal and external features contact rally at all levels to motivate every aspect adhere to the truth strengthening standardized management to achieve coherent efficient and effective functioning of the daily work of the Party Committee Is processing messages should strive to streamline standardize and quality Streamlining is to control the number of messages compress messages reducing procedures improve message handling efficiency Specifications is to strictly enforce the ban issued by the Communist party authorities in document handling regulations and provincial and municipal regulations conscientiously strengthen and improve communications management to ensure that party documents orderly High quality is to improve the quality of message processing it is necessary to accurately implementing the intention of the Party Committee clearance good communications policy program closed ensuring that there is no error Second meeting scheduled to ensure thorough safe and efficient Any arrangements for the meetings and events carefully arranged item by item interface implemented sure To vigorously streamline meetings activities number of pressure reduction scale to ensure that leadership emerged from the General Conference and entertainment services focus on big things matters Third reception services should lay stress on humane personal cultural and human Reception and work directly with people reception services directly affecting the Office of party Committee The image of the region At the same time strengthening the construction of library improve the reception conditions more human oriented personal cultural work into the reception a little more human needs a little more human care more humane atmosphere and constantly improve the service improve the quality of service Meanwhile to further pay special attention to the daily work of the other Office System Confidential work responsibility system for leading cadres to implement security as a leader to improve the confidentiality of classified personnel especially leading cadres strengthening party and Government focus on vital sectors of security management to advance privacy management standardization modernization of security techniques as a means of administration according to law and security enforcement ensure the safety of the party and State secrets Confidential work to meet the demands of new technology development 一 会计分录 1 借 生产成本 A 产品 21900 B 产品 18100 贷 原材料 40000 2 借 制造费用 2000 贷 原材料 2000 3 借 库存现金 30000 贷 银行存款 30000 4 借 应付职工薪酬 24000 贷 库存现金 24000 5 借 材料采购 甲材料 15000 1 应交税费 应交增值税 2380 贷 银行存款 17380 5 借 原材料 甲材料 15000 2 贷 材料采购 甲材料 15000 6 借 材料采购 乙材料 40000 应交税费 应交增值税 6800 贷 应付票据 八一厂 46800 7 借 材料采购 乙材料 600 1 贷 库存现金 600 7 借 原材料 乙材料 40600 2 贷 材料采购 乙材料 40600 8 借 银行存款 3000 贷 应收账款 新华厂 3000 9 借 应交税费 1000 贷 银行存款 1000 10 借 生产成本 A 产品 10000 B 产品 10000 制造费用 3000 管理费用 1000 贷 应付职工薪酬 24000 11 借 生产成本 A 产品 1400 B 产品 1400 制造费用 420 管理费用 140 贷 应付职工薪酬 3360 12 借 制造费用 2380 管理费用 780 贷 累计折旧 3160 13 借 制造费用 1400 贷 银行存款 1400 14 本月制造费用发生额 9200 元 制造费用分配率 9200 20000 0 46 元 out city created and care masses life focus work in depth investigation more out boutique masterpiece makes we of research results more to into led of decision vision more to in national some has effect of newspaper Shang published for advance work and publicity changde play due of role Third information submitted to be pragmatic Quick and timely The ancients said for the time system statement back for the time being nothing Therefore the submission of information to do four that is find the problem faster editorial writing send and read faster approval and feedback to implement quickly To be true and accurate True mainly reflect the full picture of events one is one two this is the life of the information Accuracy is primarily qualitative and quantitative questions quantitative objective of publicQualitative logic To be reliable and useful We submit information to have access to decision making to guide and promote the work and solve practical problems Mixed cum On the negative information and emergency information rapid escalation in strict accordance with the procedures firm newspaper newspapers never late fail to report false claim and skimming Investee 2 supervision and insist on around and protecting their interests to touch the truth seek practical results Adhere to people oriented the most important thing is to realize safeguard and develop the fundamental interests of the overwhelming majority of the people We carry out inspection so must go deep among the masses go deep into the realities always pay attention to the people s livelihood to grasp the public sentiment and earnestly safeguard the benefit addressing the masses are most concerned about and reflecting the strongest issues efforts to solve the problem of decisions implemented and not implemented One is to stick to principles Right of inspection is one of the most important powers of the Office should not only dare to use but also with caution So called dared to use is to hold a number of important issues bold supervision over supervision track inspection problems are not solved do not pass the blame does not hold did not miss dissatisfaction of the masses did not miss the real right of supervision authority with the benefits Call with caution is supervising departments should strengthen the consciousness of authorized strictly according to procedure preventing the supervision and excessive to prevent adding burden to grass roots To this end the supervision Department of the Party Committee of supervision must be under city and County party Committee Secretary General Office Second we should focus on Is the Governor those related to the globalEvent Governor the protracted difficult strong Governor during emergency urgent Not having special departments in charge of the General Governor under the normal procedure can do good things not Governor not authorized by County leaders not the Governor Third is to solve the problem The purpose of supervision to resolve the problem To adhere to and further improve the feelings survey by looking up public sentiments to find problems Problems will increase its special supervision set up accounts hold on to it We should conscientiously implement the leading contracting matters secured had an answer to everything then settles rate of 100 Have an impact on some of the outstanding issues supervision departments and information components together play the supervisory role of the news media to promote problem solving Investee 3 insist on a daily run around the practice of truth catching efficiency focus specification To give full play to the party Office around connecting coordinating internal and external features contact rally at all levels to motivate every aspect adhere to the truth strengthening standardized management to achieve coherent efficient and effective functioning of the daily work of the Party Committee Is processing messages should strive to streamline standardize and quality Streamlining is to control the number of messages compress messages reducing procedures improve message handling efficiency Specifications is to strictly enforce the ban issued by the Communist party authorities in document handling regulations and provincial and municipal regulations conscientiously strengthen and improve communications management to ensure that party documents orderly High quality is to improve the quality of message processing it is necessary to accurately implementing the intention of the Party Committee clearance good communications policy program closed ensuring that there is no error Second meeting scheduled to ensure thorough safe and efficient Any arrangements for the meetings and events carefully arranged item by item interface implemented sure To vigorously streamline meetings activities number of pressure reduction scale to ensure that leadership emerged from the General Conference and entertainment services focus on big things matters Third reception services should lay stress on humane personal cultural and human Reception and work directly with people reception services directly affecting the Office of party Committee The image of the region At the same time strengthening the construction of library improve the reception conditions more human oriented personal cultural work into the reception a little more human needs a little more human care more humane atmosphere and constantly improve the service improve the quality of service Meanwhile to further pay special attention to the daily work of the other Office System Confidential work responsibility system for leading cadres to implement security as a leader to improve the confidentiality of classified personnel especially leading cadres strengthening party and Government focus on vital sectors of security management to advance privacy management standardization modernization of security techniques as a means of administration according to law and security enforcement ensure the safety of the party and State secrets Confidential work to meet the demands of new technology development A 产品分担制造费用 10000 0 46 4600 元 B 产品分担制造费用 10000 0 46 4600 元 借 生产成本 A 产品 4600 B 产品 4600 贷 制造费用 9200 15 借 库存商品 A 产品 37900 贷 生产成本 A 产品 37900 16 借 应收账款 新华工厂 贷 主营业务收入 应交税费 应交增值税 19040 17 借 主营业务成本 80000 贷 库存商品 A 产品 36000 B 产品 44000 18 借 销售费用 1100 贷 库存现金 1100 19 借 财务费用 5000 贷 银行存款 5000 20 借 管理费用 1200 贷 银行存款 1200 21 借 营业外支出 1120 贷 原材料 辅助材料 1120 按正规的处理方法应分为两个步骤 发生辅助材料损坏 在报经批准前 假设不考虑应交增值税问题 借 待处理财产损溢 1120 贷 原材料 辅助材料 1120 报经批准后 借 营业外支出 1120 贷 待处理财产损溢 1120 22 借 其他应付款 包装物押金 300 贷 营业外收入 300 23 借 银行存款 2340 1 贷 其他业务收入 2000 应交税费 应交增值税 340 23 借 其他业务成本 1500 2 贷 原材料 1500 24 借 主营业务收入 1 其他业务收入 2000 营业外收入 300 贷 本年利润 24 借 本年利润 91840 2 贷 主营业务成本 80000 其他业务成本 1500 管理费用 3120 销售费用 1100 out city created and care masses life focus work in depth investigation more out boutique masterpiece makes we of research results more to into led of decision vision more to in national some has effect of newspaper Shang published for advance work and publicity changde play due of role Third information submitted to be pragmatic Quick and timely The ancients said for the time system statement back for the time being nothing Therefore the submission of information to do four that is find the problem faster editorial writing send and read faster approval and feedback to implement quickly To be true and accurate True mainly reflect the full picture of events one is one two this is the life of the information Accuracy is primarily qualitative and quantitative questions quantitative objective of publicQualitative logic To be reliable and useful We submit information to have access to decision making to guide and promote the work and solve practical problems Mixed cum On the negative information and emergency information rapid escalation in strict accordance with the procedures firm newspaper newspapers never late fail to report false claim and skimming Investee 2 supervision and insist on around and protecting their interests to touch the truth seek practical results Adhere to people oriented the most important thing is to realize safeguard and develop the fundamental interests of the overwhelming majority of the people We carry out inspection so must go deep among the masses go deep into the realities always pay attention to the people s livelihood to grasp the public sentiment and earnestly safeguard the benefit addressing the masses are most concerned about and reflecting the strongest issues efforts to solve the problem of decisions implemented and not implemented One is to stick to principles Right of inspection is one of the most important powers of the Office should not only dare to use but also with caution So called dared to use is to hold a number of important issues bold supervision over supervision track inspection problems are not solved do not pass the blame does not hold did not miss dissatisfaction of the masses did not miss the real right of supervision authority with the benefits Call with caution is supervising departments should strengthen the consciousness of authorized strictly according to procedure preventing the supervision and excessive to prevent adding burden to grass roots To this end the supervision Department of the Party Committee of supervision must be under city and County party Committee Secretary General Office Second we should focus on Is the Governor those related to the globalEvent Governor the protracted difficult strong Governor during emergency urgent Not having special departments in charge of the General Governor under the normal procedure can do good things not Governor not authorized by County leaders not the Governor Third is to solve the problem The purpose of supervision to resolve the problem To adhere to and further improve the feelings survey by looking up public sentiments to find problems Problems will increase its special supervision set up accounts hold on to it We should conscientiously implement the leading contracting matters secured had an answer to everything then settles rate of 100 Have an impact on some of the outstanding issues supervision departments and information components together play the supervisory role of the news media to promote problem solving Investee 3 insist on a daily run around the practice of truth catching efficiency focus specification To give full play to the party Office around connecting coordinating internal and external features contact rally at all levels to motivate every aspect adhere to the truth strengthening standardized management to achieve coherent efficient and effective functioning of the daily work of the Party Committee Is processing messages should strive to streamline standardize and quality Streamlining is to control the number of messages compress messages reducing procedures improve message handling efficiency Specifications is to strictly enforce the ban issued by the Communist party authorities in document handling regulations and provincial and municipal regulations conscientiously strengthen and improve communications management to ensure that party documents orderly High quality is to improve the quality of message processing it is necessary to accurately implementing the intention of the Party Committee clearance good communications policy program closed ensuring that there is no