基础会计形成性考核册作业答案

基础会计形成性考核册作业答案基础会计作业1习题一6YK“ZD0T短期借款期末余额10000；低值易耗品期末余额40000；现金本期借方发生额合计15000；0NV“M4M5Q0_R应收账款本期贷方发生额合计3000；应付账款期初余额600（借方）；实收资本本期贷方发生额合计30000；银行存款期末余额16000；其他应付款期末余额2400。JF1XJW22P习题二1、借银行存款100000TIL“QJ贷实收资本1000002、借银行存款50000A“ZP/G3P贷长期借款8XLDR6500003、借固定资产HSUU100000贷银行存款6WS7JJ10000028WNU5C4、借原材料9USN8R5APJN|4500贷银行存款8M|1QW4000P|0U5J应付账款BF5HRF5000I9PV2M1Z6、借营业费用F,L/U7W4IG1530贷银行存款GTY8VG/W1500现金307、借管理费用EU0V,K8TA71200贷现金3“Y4MV4F12008、借银行存款7T4BCV4DU0K20000CU“C8_J,W2O7X贷主营业务收入200003LM8I87TZ/KU9、借应收账款Z2KCGJ0Z60008VU43GX8K,0S143805SPN2UH/7S4I,K1250管理费用1200WGY5L4N3IR习题三A6U1NK8G3G7R4D要求1、根据资料（一）在各帐户登记期初余额1W|Y6MA3I要求2、根据资料（二）的会计分录过入各有关帐户3L9习题四JWPC要求1、分别结出各帐户的本期发生额和期末余额P_N2T4S0P0S5U注为节省篇幅，本题三个要求都在涉及到的账户中一次完成1FJ/Q8P1|/I6KJK,B借方8B6CS9Z,A“W0SP9K77Z现金贷方,9B0W5RS“O2O4F500005000本期借方发生额/TSZP6本期贷方发生额Z/X0A9I4RM7W_620000K“ZK_8V8E3UZS4Z“CY1500TIWW3D4C6W590006EB/X8CE5JGHR5NH“7E/T1000002PT9期末余额R3/K6D6500借方长期借款贷方借方6LOK“T/1Y5K7Y7_8O4实收资本V/L2W“ZE贷方55LX2QL6P2R“G3LI0O_“M_53VU50000L9Z9|0F5YD5J8C9D7CYJ100000PN8L9YJCO2Y本期贷方发生额O2ME,G5006JX8P9|T“Z1T7B15305930UAV1W4E400S1LR3HY8_6Z500U4J4_T,T3O/_GO400本期借方发生额XC7NG_GIG本期贷方发生额本期借方发生额本期贷方发生额125012502040020400借方应收账款J7UN0D4C7J贷方借方“M0P6B0PJ主营业务成本/ZD,Z/BOH贷方9本期借方发生额HR8V9HP“EZ本期贷方发生额400H4W6T14PD1YY4HL6000NV6H/LE3X_9P6000期末余额400借方应交税金应交营业税贷方借方B4U_L,O1Q2C本年利润贷方3S5HF,B8P1200MADJFXW1200ET1_8KD28_3NB1REUI8Q|1S143806ILX8I5N20400本期借方发生额5C“XS5J4YIY2HEQMX,IH4J3Q7I2GD6KE1200IC4ZK7Q4Z1200本期借方发生额“3R1T“_8K5L7H/T本期贷方发生额12001200习题四5V6GK9FHN要求2编制期初余额、本期发生额和期末余额试算表/O“VDWUF8CH“本期发生额及余额试算表编制单位饮食企业WLA70J单位元4DSUB1M期初余额本期发生额期末余额账户名称TPM2J0V5X/I/E贷方借方ZTWQXKZQ贷方借方贷方XWB,TI现金20009000RQ1C_O0H52305770,KR3ZIN7W银行存款_1W5OP7JW50000170000116150J8I4M8J0O103850XR8NTY“R9JH5XRKK,J2RQ0PSF800045006000,BJJ1EW6500IKD0T应收账款4000V3F39Z6FLN3TP1G1G/BM9L400固定资产40000K1C3QWX14L100000140000B0FTF1FS1G1QUS4J,L/5I应付账款X2MOG9D2Y/QA5CWER500SY39ZF,IY7E500,/EIQ“U应交税金应交营业税YC2Q“W2V120012006G37A,Z500008MV4C150000“RPHK3HD实收资本2GW9Q8B8MST6WY5X4DE7N100000100000D3O8X3W200000主营业务收入5W1M6TNEXE1X0QR1HC0KZMU7Q7RQGCDB20400204006MF5M,BZ2U1Y2I,F营业费用4JQ6IQ9YHEN5930APA2A9A7|5930PYLSP0C6B1X,J6WL管理费用Q,E“BWM9LV12501250GF5OLJ6B“FN/GWZM6JU主营业务成本GGL2C7R4E4V6P0Y1QCKZS,Q0MD1ZV6000R0J|O5R6000GM6Q1A7J7R“U4U5MV主营业务税金及附加12001200/A6N91I7QL2H6VZ_P6U,VJ85B_6L本年利润X1KF1QW66_3SXR“BI6S,D,TPT8ZRRV单位元资产年初数期末数负债及所有者权益年初数期末数现金8SD7J9N8NXYO5770应付账款|VQX500Z1K4“E,银行存款103850长期借款O7Z“Q07QG6500负债合计3V5F6D“Y8B50500应收账款400NK0U4JRBO“V实收资本1DB1O“DLI3JA6020I3UAGZ_0ETU8X4D3N4XSUV6VH,H“ER3GK所有者权益合计S“G4K/5E“2060209FGMD9U资产合计5VIR7V/QO1VHOE9S/NPO单位元,KEV/QR8X2L项目本月数本年累计数一、主营业务收入减主营业务成本6|4_F7_BZF4T4_主营业务税金