初级会计计算题汇总2

1、letters and calls, a initiative of leadind do pra ctical t ng ca dres at all levelhings for t he masse s, active, active, focusis com bine g ood, effective through rea ng on building new momentchi ng pe um for develople at the servi ce of the last mile. T opment , accelerating transformation hird, f

2、oster t of forest develhe devel opme nt of new e opment. To im plement tnergy, he nenew General Se cretary XI Ji w devel opme nt philosophy. npi ng stresse d devel Phi losophy is the l opme nt of innovation f action gui de, new ideas aorest restructuring, revitalization of the nd new deve lopme nts.

3、 Carrying out innovol d industrial ation, coorbases i dinati onn Northeast Chi na is the States major strategy, a nd development of green, ope n, shared iCentral ha deas, must be meas issued surablcompr e, diehe nsive re ct actie opi nions of revitalizi ng Nort heast China on wit h ne w devel opme n

4、t concepts, traiand other ol ning ca dres. d i In a ndustrial ba ses, t he CPC Ce new development concept antral Committee on revitalizati s a yardsti ck. Estai blished ion in n line wNort heast China w ere . V ith the new conce pt of evaluatiigorous tis determination does on system a nd evalnot wav

5、er, the w uation criteri onork does not sl , embodies the new acken develoff. Be firm with in the opment poli cy, organizatidevel opment on, ma ndate imhas more t o do with har plementation, always mea d, and not muddle al a sure d by the new ong, w passiv devele ina opment ction. T o re ly on t hei

6、r ow n efforts, ca nt wait, ca t phil osophy, conti nuous correction of forest transition nt wait, stand still. T course. In a his not only pr ovides new development concept f new opportunities for or t he patr development in our regi on, a h comma nd. A s part of the implementatind gave us ne w req

7、uirements. on of the ne w devel opmeWe must seize nt philosophy followethe opportunity, full d and action guiuse of national policy, ha deli nes, firmly adjusts to be m ore com plicate d, to start and target, give full play to t ed, corre cted a nd reject unsuitable , ina ppropriate a t nd even agai

8、nsthethe new devel opment ideas, behaviors and practices, more pragmatic approach based on a broad visi on, and creatively carry out ecological construction, industrial developme nt, improving pe opl es livelihood, such as the work to ensure that new development ideas take root in forest areas. In a

9、 new development concept for weapon training ca dre. Education leaders in the ne w, nothing two articl cl es, enha nci ng vitality and power. Combined development six big industry, and implementation three big engineering, and create two big environment, strengthening on new dev elopme nt, and new e

10、conomy concept of learning, and grasp and usi ng, real put thought and action unified to new development concept up, at with new development concept armed himse e lf, and guide practice, effective do advocate innovation, and focused on coordination, a nd advocate green, a nd thick plant open, and ad

11、vance share d. Second, we must rely on Science and technol ogy affects. Tchnical innovation is the promoti oti on of economic transformation and upgrading, quality and efficie ie ncy first pow w er. 的货款为 20 万元，增值税为 行。3.4 万元。原材料已经发出，货款和增值税已经收到并存入银(5)分配本年度工资 200 万元，其中：生产工人工资 100 万元，车间管理人员工资 40 万元，企业管理

12、人员工资 40 万元，在建工程人员工资 20 万元。假定不考虑应付福利费。(6)本年计提坏账准备 13 万元。(7)本年计提固定资产折旧 100 万元，其中：计入制造费用 70 万元，计入管理费用 30 万元。(8)本年度用银行存款支付本期发生的广告费用 6 万元、销售商品过程中发生的运输费 14 万元(不考虑增值税 )、计入当期损益的利息费用及银行手续费合计为 4 万元。(9)本年度用银行存款缴纳增值税 60 万元、所得税 35 万元、营业税 5 万元。(10)计算并确认本年应交所得税。假定不存在所得税纳税调整因素。(11)将本年度的损益类科目结转至“ 本年利润 ” 科目。要求：(1)编制

13、A 公司上述业务和事项的会计分录。(2)编制 A 公司 2008 年度的利润表。( “应交税费 ”科目要求写出明细科目和专栏名称，答案中的金额单位用万元表示 ) 3.甲上市公司发生下列长期股权投资业务：(1)2008 年 1 月 2 日，购入乙公司股票 1000 万股， 占乙公司有表决权股份的 20%，对乙公司的财务和经营决策具有重大影响，甲公司将其作为长期股权投资核算。每股买入价 10.5 元，每股价格中包含已宣告但尚未发放的现金股利 0.5 元，另外支付相关税费 10 万元。款项均以银行存款支付。当日，乙公司所有者权益的账面价值 (与其公允价值不存在差异 )为 50000万元。(2)200

14、8 年 3 月 15 日，收到乙公司宣告分派的现金股利。(3)2008 年度，乙公司实现净利润 2000 万元。(4)2009 年 2 月 15 日，乙公司宣告分派 2008 年度股利，每股分派现金股利 0.20 元。(5)2009 年 3 月 10 日，甲上市公司收到乙公司分派的2008 年度的现金股利。(6)2010 年 1 月 4 日，甲上市公司出售所持有的全部乙公司的股票，共取得价款10610 万元 (不考虑长期股权投资减值及相关税费)。要求：根据上述资料，编制甲上市公司长期股权投资的会计分录。( “长期股权投资 ” 科目要求写出明细科目，答案中的金额单位用万元表示 ) 4.甲公司于

15、2009 年 10 月 1 日为某公司研制开发 A 产品，合同规定的研制开发期为 5 个月，合同总收入 400 万元，至 2009 年 12 月 31 日已发生费用 200 万元 (假定均用银行存款支付 )，预收研制开发款 300 万元。预计整个研制开发工程完工的总成本为 300 万元。至 2009 年 12月 31 日，经专业测量师测量研制开发工作的完工程度为 研制开发工作的完工程度确定该劳务的完成程度。要求：65%。该公司按专业测量师测量的(1)编制甲公司预收研制开发款与支付研制开发费用的会计分录; here ca) on and development es in precise, ac

16、curate. Present, in order to find out the real base of poor people as soon as possible, come up with (2)确定 2009 年的劳务收入与成本，并编制有关会计分录。(金额单位为万元livelihood, is related to peoples well-being and social harmony and stability. We need to protect and improve the livelihood of the people as the starting point

17、 and endi ng point of transition and improve forest people s feeling and happi ness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decisi on made by the CPC Central Committee, is also determined by the provincial first project,

18、we must unify thinking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ri dge research, visited many of the poor, go, the heavier, more pressure. For poverty relief and development work, we must pay attenti

19、on to it, always in mind, grasping hands, should not be blindly optimistic, tn be no slack. Poverty alleviatifeasible poverty standards, state card, built on t he ba sis of docume nt management. To firmly establish the poverty reducti on concept, increase t he inte nsity of resour ce integration, a

20、nd relate d funding, with limite d funds wi sely. By usi ng a combi nation of empl oyment, e ntrepre neurship for poverty eradication poverty eradi cation, educati on, poverty all eviation, medi cal aid of poverty means, due to effects of poli cies, those poli cies, e nsure the com pletion of missi

21、on objectives for poverty eradicati on for t he year. T o actively promote t he constr ucti on of new t owns. In February t his yea r, promulgate d by the State Council on furt her pr omoting urba nization constructi on of new opi nions, proposed to a dhere to t he people-centere d, four moder nizat

22、i ons synchronizati on, optimizati on, e col ogy civ ilization and cultural heritage of new urba nization pat h with Chi nese characteristi cs. A ccor ding o distri ct-wi de constructi on of civilized city and the beautif ul country side, f urther stre ngthe ning of urba n transport, water supply a

23、with the stea dy work ofnd drainage and sewage, waste disposal ground, underground, such as infrastructure construction, strive to create a safer and more livable environment. To a ctively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase fore

24、st villages merge, population to the County (district) Council sites and centres concentrated in villages and towns. Commbined developme nt of urban construction and t ourism industries, careful planni ng and construction of a number of suitable for residential and farm tour towns and villages, form

25、ing one village one product, a feature pattern. n. Closer to the ma a sses. Since last year, our in-depth implementation of the leading ca dres of grassroots masses at w w ork, solve the pr oblem m s of a large number of people, get the masses give wholehearted support to and praise, this wwork will

26、 carry on, absolutely cannot or movement. Grassroots masses and cadres in com m bination with poverty reduction, com m bined letters and calls, a initiative of leadind do pra ctical t ng ca dres at all levelhings for t he masse s, active, active, focusis com bine g ood, effective through rea ng on b

27、uilding new momentchi ng pe um for devele ople at the servi ce of the last mile. T opment , accelerating transformation T hird, foster t of forest develhe devel opme nt of new e opment. To im plement tnergy, he nenew General Se cretary XI Ji w devel opme nt philosophy. npi ng stresse d devel Phi los

28、ophy is the l opme nt of innovation forest restructuring, revitalization of the action gui de, new ideas a nd new deve lopments. Carrying out innovol d industrial ation, coorbases i dinati onn Northeast Chi na is the States major strategy, a nd development of green, ope n, shared i Central ha i deas

29、, must be meaas issued suracomprble, diehe nsive re ct actie opi nions of revitalizi on wit h ne w develng Nort heast China opme nt concepts, traiand other ning ca dres. old i . Industrial ba ses, t he CPC Ce In a new development concept antral Committee on revitalizati s a yardsti ck. Esta blished

30、ion in n line wNort heast China w ere . V ith the new conce pt of evaluatiigorous tis determination does on system a nd eval not waver, the w l uation criteri onork does not sl , embodies the new w acken devel off. Be firm with in the l opment poli cy, organizatidevel opment has more t o do with har

31、 on, ma ndate im plementation, always mea d, and not muddle al a sure d by the new ong, w passiv devele ina opment ction. T o re ly on t heir ow n efforts, ca nt wait, ca t phil osophy, conti nuous correction of forest transition nt wait, stand still. T course. In a his not only pr ovides new develo

32、pment concept for t new opportunities for he patr development in our regi on, a h comma nd. A s part of the implementatind gave us ne w requirements. on of the ne w devel opmeWe must seize the opport nt philosophy followeunity, full d and acti on guiuse of national policy, ha deli nes, firmly adjust

33、ed, s to be m ore com plicate d, to start and target, give full play to t corre cted a nd reject unsuitable , ina ppropriate a t nd even againsthethe new devel opment ideas, behaviors and practices, more pragmatic approach based on a broad vision, and creatively carry out ecological construction, in

34、dustrial developme nt, improvi vi ng pe opl es livelihood, such as the work to ensure that new development ideas take root in forest areas. In a new development concept for weapon training ca dre. Educati i on leaders in the ne w, nothing two articl cl es, enha nci ng vitality and power. Combined de

35、velopme nt six big industry, and implementation three big engineering, and create two big environment, strengthening on new devel opment, and new economy concept of learni ni ng, and grasp and usi ng, real put thought and action unified to new development concept up, at with new development concept

36、armed himse e lf, and guide practice, effective do advocate innovation, and focused on coordination, a nd advocate green, a nd thick plant open, and advance share d. Second, we must rely on Science and technol ogy affects. Tchnical innovation is the promoti oti on of economic transformation and upgr

37、ading, quality and efficie ie ncy first pow w er. 5. A 公司为有限责任公司，2008 年发生有关经济业务如下：(1)A 公司按照规定办理增资手续后，将资本公积90 000 元转增注册资本。该公司原有注册资本 2 910 000 元，其中甲、乙、丙三家公司各占 1/3。(2)A 公司用盈余公积 85 000 元弥补以前年度亏损。(3)A 公司从税后利润中提取盈余公积 48 000 元。(4)A 公司接受丁公司加入联营，经投资各方协议，丁公司实际出资额中 1 000 000 元作为新增注册资本， 使投资各方在注册资本总额中均占 1/4。丁公司以

38、银行存款 1 200 000 元缴付出资额。要求：根据上述经济业务编制该 A 公司的有关会计分录。6. 东方有限责任公司 (以下简称东方公司 )为增值税一般纳税人，2008 年 11 月 30 日的科目余额表如下表所示：科目名称借方余额贷方余额科目名称借方余额贷方余额银行存款54000 160 短期借款2500 35000 应收账款40000 应付账款20000 坏账准备 应收账款预付账款51200 7000 预付账款应交税费原材料20000 26000 应付利息2500 7840 库存商品90000 实收资本18000 交易性金融资产55000 资本公积长期待摊费用600 盈余公积11000

39、 固定资产利润分配9900 累计折旧42000 本年利润20000 在建工程26160 合计合计注： “应付利息 ”科目余额 7840 元为预提的短期借款利息。东方公司 12 月份有关资料如下：(1)本月销售商品共计售价 50000 元，增值税额 8500 元，款项尚未收到。商品成本为 42000元(不考虑城市维护建设税和教育费附加 )。(2)收回以前年度已核销的坏账 140 元。(3)向承包商支付工程款 13000 元。(4)计提本月固定资产折旧 2500 元，摊销长期待摊费用 300 元，均计入管理费用。另用银行存款支付其他管理费用 4000 元。(5)本月支付已预提的短期借款利息 784

40、0 元。(6)用银行存款偿还短期借款 11000 元。(7)发生财务费用 566 元，均以银行存款支付。(8)年末按应收账款余额的 4计提坏账准备。(9)用银行存款交纳增值税 600 元，所得税 200 元。(10)出售交易性金融资产，出售时账面价值为 15000 元(其中： 成本 14000 元，公允价值变动1000 元)，售价 16000 元。其他交易性金融资产年末公允价值未发生变动。livelihood, is related to peoples well-being and social harmony and stability. We need to protect and im

41、prove the livelihood of the people as the starting point and endi ng point of transition and improve forest people s feeling and happi ness. To promote poverty relief and development work. Implementing poverty alleviation crucial project is a major strategic decisi on made by the CPC Central Committ

42、ee, is also determined by the provincial first project, we must unify thinking and action to the requirements of the Central, provincial, resolutely win the poverty battle. The previous phase I to 18 stations, Tahe, Pine Ri dge research, visited many of the poor, go, the heavier, more pressure. For

43、poverty relief and development work, we must pay attention to it, always in mind, grasping hands, should not be blindly optimistic, there can be no slack. Poverty alleviation and development lies in precise, accurate. Present, in order to find out the real base of poor people as soon as possible, co

44、me up with feasible poverty standards, state card, built on t he ba sis of docume nt management. To firmly establish the poverty reducti on concept, increase t he inte nsity of resour ce integration, a nd relate d funding, with limite d funds wi sely. By usi ng a combi nation of empl oyment, e ntrep

45、re neurship for poverty eradication poverty eradi cation, educati on, poverty all eviation, medi cal aid of poverty means, due to effects of poli cies, those poli cies, e nsure the com pletion of missi on obj ectives for poverty eradicati on for t he year. T o actively promote t he constr ucti on of

46、 new t owns. In February t his yea r, promulgate d by the State Council on furt her pr omoting urba nization constructi on of new opi nions, proposed to a dhere to t he people-centere d, four moder nizati ons synchronizati on, optimizati on, e col ogy civ ilization and cultural heritage of new urba

47、nization pat h with Chi nese characteristi cs. A ccor ding t o distri ct-wi de constructi on of civilized city and the beautif ul country side, f urther stre ngthe ning of urba n transport, water supply a with the stea dy work ofnd drainage and sewage, waste disposal ground, underground, such as inf

48、rastructure construction, strive to create a safer and more livable environment. To a ctively seize the full stop and opportunities for poverty alleviation and development, further efforts to increase forest villages merge, population to the County (district) Council sites and centre s concentrated

49、in villages and towns. Commbined developme nt of urban construction and t ourism industries, careful planni ng and construction of a number of suitable for residential and farm tour towns and villages, forming one village one prod uct, a feature pattern. n. Closer to the ma a sses. Since last year,

50、our in-depth implementation of the leading ca dres of grassroots masses at w w ork, solve the pr oblem m s of a large number of people, get the masses give wholehearted support to and praise, this wwork will carry on, absolutely cannot or movement. Grassroots masses and cadres in com m bination with

51、 poverty reduction, com m bined letters and calls, a initiative of leadind do pra ctical t ng ca dres at all levelhings for t he masse s, active, active, focusis com bine g ood, effective through rea ng on building new momentchi ng pe um for develople at the servi ce of the last mile. T opment , acc

52、elerating transformation hird, foster t of forest develhe devel opme nt of new e opment. To im plement tnergy, he nenew General Se cretary XI Ji w devel opme nt philosophy. npi ng stresse d devel Phi losophy is the l opme nt of innovation f action gui de, new ideas aorest restructuring, revitalizati

53、on of the nd new deve lopme nts. Carrying out innovol d industrial ation, coorbases i dinati onn Northeast Chi na is the States major strategy, a nd development of green, ope n, shared iCentral ha deas, must be meas issued surablcompr e, diehe nsive re ct actie opi nions of revitalizi ng Nort heast

54、China on wit h ne w devel opme nt concepts, traiand other ol ning ca dres. d i In a ndustrial ba ses, t he CPC Ce new development concept antral Committee on revitalizati s a yardsti ck. Estai blished ion in n line wNort heast China w ere . V ith the new conce pt of evaluatiigorous tis determination

55、 does on system a nd evalnot waver, the w uation criteri onork does not sl , embodies the new acken develoff. Be firm with in the opment poli cy, organizatidevel opment on, ma ndate imhas more t o do with har plementation, always mea d, and not muddle al a sure d by the new ong, w passiv devele ina

56、opment ction. T o re ly on t heir ow n efforts, ca nt wait, ca t phil osophy, conti nuous correction of forest transition nt wait, stand still. T course. In a his not only pr ovides new development concept f new opportunities for or t he patr development in our regi on, a h comma nd. A s part of the

57、 implementatind gave us ne w requirements. on of the ne w devel opmeWe must seize nt philosophy followethe opportunity, full d and action guiuse of national policy, ha deli nes, firmly adjusts to be m ore com plicate d, to start and target, give full play to t ed, corre cted a nd reject unsuitable ,

58、 ina ppropriate a t nd even againsthethe new devel opment ideas, behaviors and practices, more pragmatic approach based on a broad visi on, and creatively carry out ecological construction, industrial developme nt, improving pe opl es livelihood, such as the work to ensure that new development ideas

59、 take root in forest areas. In a new development concept for weapon training ca dre. Education leaders in the ne w, nothing two articl cl es, enha nci ng vitality and power. Combined development six big industry, and implementation three big engineering, and create two big environment, strengthening

60、 on new dev elopme nt, and new economy concept of learning, and grasp and usi ng, real put thought and action unified to new development concept up, at with new development concept armed himse e lf, and guide practice, effective do advocate innovation, and focused on coordination, a nd advocate gree