2012年会计从业资格证复习资料

会计从业资格证资料/r/n

会计基础/r/nー、/r/n会计基础计算题/r/n1/r/n./r/n20XX/r/n年/r/n8/r/n月/r/n3/r/n1/r/n日,企业将银行款日记账与银行送来是对账单进行核对,发现有下列未达账项:/r/n（/r/n1/r/n）企业开出支票ー张,金额/r/n3,250/r/n元,持票/r/n人/r/n尚未到银行办理转账手续。/r/n（/r/n2）/r/n银行代收销货款/r/n13,500/r/n元已入账,企业尚未收到银行的收款通知。/r/n（/r/n3/r/n）银行代付水费/r/n12,750/r/n元已入账,企/r/n业/r/n尚未收到银行的付款通知。/r/n要求:根据以上的未达账项，编制“银行存款余额调节表”。/r/n4/r/n分/r/n02/r/n上半年/r/n银行存款/r/n余/r/n额调节表/r/n /r/n20/r/nXX/r/n年/r/n8/r/n月/r/n31/r/n日/r/n项目/r/n金/r/n额/r/n项目/r/n金额/r/n企业银行存款日记账余额/r/n178,000/r/n银行对账单存款余额/r/n182,000/r/n调节后的存款余额/r/n178750/r/n调节后的存款余额/r/n178750/r/n2/r/n、/r/n计算下表中有关账户的余额或发生额,并用“借、/r/n贷”/r/n文字表示出期末余额的方向。/r/n6/r/n分/r/n02/r/n上/r/n账户名称/r/n期初余额/r/n本/r/n期借方发生额/r/n本/r/n期贷方发生额/r/n借或贷/r/n期末余额/r/n借方/r/n贷方/r/n库存现金/r/n300/r/n350/r/n50/r/n银行存款/r/n1,500/r/n18,000/r/n22,000/r/n应收账款/r/n6,000/r/n13,000/r/n10,000/r/n固定资产/r/n32,000/r/n52,000/r/n6,000/r/n短期借款/r/n16,000/r/n12,000/r/n11,000/r/n实收资本/r/n75,000/r/n80,000/r/n125,000/r/n3/r/n、/r/n资料:鸿发公司/r/n20XX/r/n年/r/n12/r/n月/r/n31/r/n日时,各收/r/n入、/r/n费用账户的全年资料如下:（单位:元）：主营业务收入/r/n8,000,000/r/n其他业务收入/r/n150,000/r/n主营业务成本、/r/n /r/n5,000,000/r/n其他业务成本/r/n100,000/r/n营业税金及附加/r/n300,000/r/n营业外收入/r/n400,000/r/n销售费用/r/n /r/n400,000/r/n营业外支出/r/n /r/n760,000/r/n管理费用/r/n /r/n1,100,000/r/n所得税税率/r/n25%/r/n要求计算该企业/r/n20XX/r/n年全年的营业利润/r/n（/r/n1250000）/r/n、/r/n利润总额/r/n（/r/n890000）/r/n、/r/n净利润/r/n（/r/n667500）/r/n。/r/n4/r/n、/r/n某企业/r/n20XX/r/n年/r/n6/r/n月发现下列错账:生产甲产品领用材料/r/nー/r/n批,价值/r/n16,000/r/n元。试分析下面/r/n三/r/n种做法的/r/n分录是否正确,若错误,请指出原因并用正确方法/r/n以/r/n更正。/r/n /r/n9/r/n分/r/n2003/r/n年上/r/n（1）/r/n借：制造费用/r/n /r/n16,000/r/n贷：原材料/r/n16,000/r/n（2）/r/n借：生产成本/r/n18,000/r/n贷：原材料/r/n /r/n!8,000/r/n（3）/r/n借：生产成本/r/n10,000/r/n贷：原材料/r/n /r/n10,000/r/n5/r/n、/r/n资/r/n料：/r/n应付账款实收资本应交税费原材料/r/n5/r/n、/r/n资/r/n料：/r/n应付账款实收资本应交税费原材料/r/n某企/r/n业/r/n20XX/r/n年/r/n12/r/n月/r/n31/r/n日有关账户余额如ド：（单位：元）/r/n80,000/r/n500,000/r/n16,000/r/n45,000/r/n应收账款/r/n!18,000/r/n累计折旧/r/n43,000/r/n库存现金/r/n14,000/r/n应付股利/r/n /r/n43,000/r/n /r/n交易性金融资产/r/n56,000/r/n /r/n长期借款/r/n /r/n63,000/r/n长期股权投资/r/n /r/n87,000/r/n /r/n利润分配/r/n17,000/r/n盈余公积/r/n28,000/r/n固定资产/r/n356,000/r/n库存商品/r/n38,000/r/n /r/n银行存款/r/n /r/n70,000/r/n生产成本/r/n35,000/r/n短期借款/r/n29,000/r/n根据上述资料编制资产负债表/r/n资产负债表/r/n编制单位:/r/n 年/r/n月日/r/n 单位:元/r/n资产/r/n金额/r/n负债及所有者权益/r/n金额/r/n流动资产:货币资金交易性金融资产应收账款存货/r/n流动资产合计：非流动资产:长期股权投资固定资产/r/n非流动资产合计/r/n流动负债:短期借款应付账款应交税费应付股利流动负债合计长期负债长期借款所有者权益实收资本盈余公积未分配利润所有者权益合计/r/n资产合计:/r/n负债及所有者权益合计/r/n6/r/n、/r/n某企/r/n业/r/n20XX/r/n年/r/n4/r/n月/r/n1/r/n日资产、负债及所有者权益的余额如/r/n下表/r/n所示本月发生下列务项业务：/r/n(1)/r/n购入机器一台计/r/n10,000/r/n元,货款尚未支付;/r/n(2)/r/n借入短期借款/r/n4,000/r/n元,存入银行存款户;/r/n(3)/r/n购入材料/r/nー/r/n批，计/r/n8,000/r/n元，材料已验入库，货款尚未支付;/r/n(4)/r/n生产车间生产产品领用材料计/r/n28,000/r/n元;/r/n(/r/n5)/r/n从银行提取现/r/n金/r/n50/r/n元；/r/n(6)/r/n以银行存款偿付供货单位/r/n欠/r/n款/r/n5,000/r/n元；/r/n(/r/n7)/r/n以银行存款归还银行短期借款/r/n10,00/r/n〇/r/n元；/r/n(8)/r/n收到购买单位/r/n欠/r/n款/r/n4,000/r/n元存入银行；/r/n(/r/n9)/r/n将现/r/n金/r/n45/r/n元存入银行;/r/n(10)/r/n收回购买单位货款/r/n2,000/r/n元，存入银行；/r/n(/r/n11/r/n)/r/n向银行借入短期借款/r/n5,000/r/n元，直接偿还所欠供应单位账款；/r/n(12)/r/n以银行存款/r/n4,000/r/n元，归还短期借款/r/n3,000/r/n元和所/r/n欠/r/n供应单位账款/r/n1,000/r/n元。/r/n要求:根据以上资料。分析它们涉及哪些账户并填入下表“本期发生额”栏中的“借方“/r/n和’‘/r/n贷方”，并计算各账户的期未余额,验证各期初、期末金额的平衡关系,有关金额ー并填/r/n入/r/n下表。/r/n14/r/n分/r/n03/r/n年上/r/n账户/r/n期初余额/r/n本期发生额/r/n期未余额/r/n账户/r/n期初余额/r/n本期发生额/r/n期未余额/r/n借方/r/n贷方/r/n借方/r/n贷方/r/n库存现金银行存款应收账款应收票据原材料生产成本库存商品固定资产合计/r/n4025,7008,00021,000/r/n80,000/r/n20,000/r/n30,000200,000/r/n短期借款应付账款长期借款实收资本/r/n合计/r/n50,240/r/n13,500/r/n71,000/r/n250000/r/n

/r/n7/r/n、/r/n资/r/n料:/r/n某公司/r/n20XX/r/n年/r/n12/r/n月/r/n31/r/n日有关账户余额如下:（单位；元）/r/n库存现金/r/n!4,000/r/n银行存款/r/n?0,000/r/n交易性金融资产/r/n56,000/r/n原材料/r/n45,000/r/n库存商品/r/n38,000/r/n生产成本/r/n35,000/r/n固定资产/r/n356,000/r/n累计折旧/r/n43,000/r/n短期借款/r/n29,000/r/n应交/r/n税费/r/n16,000/r/n应付股利/r/n43,000/r/n长期借款/r/n63,000/r/n实收资/r/n本/r/n500,000/r/n盈余公积/r/n28,000/r/n利润分配/r/n17,000/r/n应收账款/r/n118,000/r/n其中应收/r/nA/r/n企业/r/n80,000/r/n（借方余额）/r/n应收/r/nB/r/n企业/r/n40,000/r/n（借方余额）/r/n应收/r/nC/r/n企业/r/n2,000/r/n（贷方余额）/r/n应付账款/r/n /r/n80,000/r/n其中应付甲公司/r/n100,000/r/n（贷方余额）/r/n应付乙公司/r/n /r/n20,000/r/n（借方余额）/r/n持有至到期投资/r/n87,000/r/n其中:一年内到期的持有至到期投资/r/n20,000/r/n要求:根据资料填制资产负债表。/r/n资产负债表/r/n编制单/r/n位:/r/n年月/r/n日/r/n单位;元/r/n资产/r/n金额/r/n负债及所有者权益/r/n金额/r/n流动资产/r/n流动负债/r/n货币资金/r/n短期借款/r/n29,000/r/n交易性金融资产/r/n56,000/r/n应付账款/r/n应收账款/r/n预收账款/r/n预付账款/r/n应交税费/r/n16,000/r/n存货/r/n应付股利/r/n43,000/r/n一年内到期的非流动资产/r/n一年内到期的长期负债/r/n流动资产合计/r/n流动负债合计/r/n非流动资产/r/n长期负债/r/n持有至到期投资/r/n长期借款/r/n63,000/r/n固定资产/r/n313,000/r/n所有者权益/r/n非流动资产合计/r/n实收资本/r/n500,000/r/n盈余公积/r/n28,000/r/n未分配利润/r/n所有者权益合计/r/n17,000/r/n-资产合计/r/n798,000/r/n负债及所有者权益合计/r/n8/r/n、/r/n东方公司/r/n20/r/nXX/r/n年/r/n10/r/n月底在结账前,经核对日记账及明细分类账发现以下错误。/r/n要求：指出相应的更正方法,并更正错误/r/n（1）/r/n日记账上用银行存款支付电话费/r/n852/r/n元,但分类账销售费用误记为/r/n825/r/n元（记账凭证无误）/r/n购进机器设备/r/n一台/r/n12/r/n000/r/n元，款项未付。记款凭证及有关账上误记为原材料/r/n12,000/r/n元（不考虑增值税）。/r/n用银行存款支付前欠货款/r/n!6,580/r/n元,记账凭证及有关账上误记金额为/r/n!5,680/r/n元。/r/n赊购/r/n材料/r/nー/r/n批,/r/n计/r/n1,200/r/n元,记账时误记在“应/r/n付账/r/n款”的借方（记款凭证无误）/r/n用现金购入办公用品/r/n269/r/n元，记账凭证及有关账ヒ误记为/r/n296/r/n元。/r/n9/r/n、/r/n某工业企业发生下列各项经济业务:/r/n1/r/n.存放在出纳处的现金/r/n500/r/n元:/r/n /r/n2/r/n.存放在银行里的款项/r/n144,500/r/n元;/r/n3/r/n.向银行借入/r/n3/r/n个/r/n月期限的临时借款/r/n600,000/r/n元;/r/n4/r/n.仓库中存放的材料/r/n380,000/r/n元;/r/n5/r/n.仓库中存放的已完工产品/r/n60,000/r/n元:/r/n /r/n6/r/n.正在加工中的在产品/r/n75,000/r/n元;/r/n

/r/n7/r/n.向银行借入期限/r/n1/r/n年以上的借款/r/n1,450,000/r/n元;/r/n8/r/n.房屋及建筑物/r/n2,400,000/r/n元;/r/n9/r/n.所有者投入的资本/r/n2,000,000/r/n元;/r/n /r/n10/r/n应收外单位的货款/r/n!40,000/r/n元;/r/n11./r/n应付给外单位的材料款/r/n120,000/r/n元;/r/n12./r/n以前年度积累的未分配利润/r/n280,00/r/n〇/r/n元;/r/n13./r/n对外长期股权投资/r/n500,00/r/n〇/r/n元。/r/n要求:/r/n1/r/n、/r/n判断以上各项经济业务的科目名称及所属要素,填入下表；/r/n15/r/n分/r/n03/r/n年下/r/n计算资产总额是/r/n否/r/n等于负债/r/n+/r/n所有者/r/n权/r/n益总额/r/n经济业务序号/r/n会计科目/r/n资产/r/n负债/r/n所有者权益/r/n1/r/n库存现金/r/n500/r/n2/r/n3/r/n4/r/n5/r/n6/r/n7/r/n8/r/n9/r/n10/r/n11/r/n12/r/n13/r/n总计/r/n3700000/r/n2170000/r/n2280000/r/n10/r/n、/r/n某公司总分类账户资料如下表:/r/n某公司分类账户期初余额和本期发生额/r/n2/r/nOXX/r/n年/r/n2/r/n月/r/n账户名称（会计科目）/r/n期初余额/r/n本期发生额/r/n期末余额/r/n借方/r/n贷方/r/n借方/r/n贷方/r/n借方/r/n贷方/r/n库存现金/r/n100/r/n800/r/n300/r/n银行存款/r/n18,000/r/n17,900/r/n23,800/r/n应收账款/r/n2,900/r/n2,900/r/n原材料/r/n26,000/r/n8,000/r/n16,000/r/n库存商品/r/n6,000/r/n生产成本/r/n4,800/r/n16,000/r/n其他应收款/r/n200/r/n300/r/n固定资产/r/n450,000/r/n35,000/r/n应付账款/r/n15,000/r/n12,000/r/n8,000/r/n应交税费/r/n2,000/r/n2,000/r/n短期借款/r/n9,000/r/n9,000/r/n15,000/r/n实收资本/r/n482,000/r/n35,000/r/n合计/r/n要求:计算各账户的期末余额,进行试算平衡,并把结果填于上表。/r/n /r/n14/r/n分/r/n2003/r/n年下半年/r/n11/r/n、/r/n材料:海飞公司/r/n20XX/r/n年/r/n12/r/n月/r/n31/r/n日资产负债表如图表所示:/r/n海飞公司资产负债表/r/n20XX/r/n年/r/n12/r/n月/r/n31/r/n日/r/n 单位;元/r/n资产/r/n金额/r/n负债及所有者权益/r/n金额/r/n

/r/n流动资产：/r/n流动负债：/r/n应收账款/r/n190,000/r/n短期借款/r/n67,000/r/n存货/r/n263,000/r/n应付账款/r/n152,000/r/n货币资金/r/n63,000/r/n应交税费/r/n75,000/r/n非流动资产：/r/n累计折旧/r/n300,000/r/n交易性金融资产/r/n48,000/r/n长期负债：/r/n长期股权投资/r/n300,000/r/n长期借款/r/n330,000/r/n固定资产/r/n1,200,000/r/n所有者权益：/r/n其他流动资产/r/n48,000/r/n实收资本/r/n800,000/r/n盈余公积/r/n250,000/r/n未分配利润/r/n138,000/r/n资产总计/r/n2,112,000/r/n负债及所有者权益总计/r/n2,112,000/r/n要求:上表分类中有些差错,试为该公司编制ー张正确的资产负债表。/r/n6/r/n分/r/n03/r/n年下半年/r/n附:/r/n 资产负债表/r/n编制单位：/r/n 年/r/n月日/r/n 单位：元/r/n资产/r/n金额/r/n负债及所有者权益/r/n金额/r/n流动资产：/r/n流动负债：/r/n长期负债：/r/n非流动资产：/r/n所有者权益：/r/n资产总计/r/n1,812,000/r/n负债及所有者权益总计/r/n1,812,000/r/n12/r/n、/r/n根据期未余额的计算公式,计算下列表中/r/n有/r/n关账户的余额或发生额。/r/n6/r/n分/r/n2004/r/n年/r/n6/r/n月/r/n账户/r/n名称/r/n期初余额/r/n本期借方发生额/r/n本期贷方发生额/r/n期末余额/r/n库存现金/r/n1,000/r/n500/r/n700/r/n银行存款/r/n20,000/r/n19,000/r/n11,000/r/n应收账款/r/n34,000/r/n32,000/r/n12,000/r/n固定资产/r/n50,000/r/n20,000/r/n10,000/r/n短期借款/r/n10,000/r/n9,000/r/n6,000/r/n应付账款/r/n18,000/r/n20,000/r/n21,000/r/n13/r/n、/r/n20XX/r/n年/r/n6/r/n月/r/n30/r/n日,企业将银行款日记账与银行送来是对账单进行核对,银行存款日记账余额/r/n237000/r/n元，银行对账单余额/r/n234000/r/n元,发现有下列未达账项：/r/n(1)/r/n企业偿还/r/nA/r/n公司货款/r/n23,000/r/n元已记账，银行尚/r/n未入账;/r/n(2)/r/n /r/n企业收到销售商品款/r/n32,100/r/n元已入账,银行尚未入账;/r/n(/r/n3/r/n)/r/n /r/n银行已划转电费/r/n3,900/r/n元,企业尚未收到账单，未记账;/r/n(4)/r/n /r/n银行已收/r/n到/r/n外地汇入款项/r/n10,000/r/n元已入账,企业尚未收到收款通知单，未入账。/r/n要求：根据以上的未达账款，编制“银行存款余额调节表”。/r/n /r/n9/r/n分/r/n04/r/n上半年/r/n银行存款余额调节表/r/n /r/n200I/r/n年/r/n6/r/n月/r/n30/r/n日/r/n项目/r/n金额/r/n项目/r/n金额/r/n

/r/n企业银行存款日记账余额/r/n银行对账单存款余额/r/n调节后的存款余额/r/n调节后的存款余额/r/n14/r/n、/r/n资/r/n料:/r/n大华公司/r/n20XX/r/n年/r/n12/r/n月/r/n31/r/n日,各/r/n收入、/r/n费用的账户全年资料如/r/n下:/r/n15/r/n分/r/n2004/r/n年/r/n6/r/n月/r/n主营业务收入/r/n70,000,000/r/n主营业务成本、/r/n40,000,000/r/n营业税金及附加/r/n2,000,000/r/n其他业务收入/r/n14,000,000/r/n其他业务成本/r/n10,000,000/r/n投资收益/r/n1,100,000/r/n营业外收入/r/n3,000,000/r/n营业外支出/r/n7,500,000/r/n销售费用/r/n3,000,000/r/n管理费用/r/n10,000,000/r/n财务费用/r/n1,000,000/r/n所得税税率/r/n25%/r/n要求:编制利润表。/r/n15/r/n、/r/n某公司/r/n04/r/n年/r/n11/r/n月/r/n30/r/n日银行存款廿记账余额为/r/n!7,980/r/n元,银行对账单的存款余额为/r/n24,300/r/n元。经核对，发现有/r/n几/r/n笔未达账项:/r/n1/r/n)/r/n29/r/n0,/r/n公司偿还/r/nM/r/n公司货款/r/n6,400/r/n元已登记入账，但银行尚未登记入账;/r/n2)30/r/n日，公司收到销售商品款/r/n3,170/r/n元已入账，送存银行但银行尚未登记入账;/r/n3)/r/n月末,银行已在该公司账上扣除借款利息/r/n275/r/n元，划转水电费/r/n505/r/n元，但公司尚未收到付款通知单,未/r/n入账:/r/n银行将另一公司的存款/r/n1,090/r/n元误记入该公司/r/n账/r/n上;/r/n4)/r/n月末，银行代收货款/r/n2,780/r/n元，但公司尚未/r/n收/r/n到收款通知单，未入账。/r/n要求：编制银行存款余额调节表。/r/n /r/n04/r/n下/r/n6/r/n分/r/n银行存款余额调节表/r/n年月/r/n日/r/n项目/r/n金额/r/n项目/r/n金额/r/n企业日记账余额/r/n银行对账单余额/r/n调整后余额/r/n调整后余额/r/n16/r/n、/r/n某公司/r/n03/r/n年月/r/n12/r/n月/r/n31/r/n日资产负债表如/r/n下:/r/n04/r/n年下/r/n15/r/n分/r/n资产负债表/r/n编制单位:/r/n /r/n2003/r/n年/r/n12/r/n月/r/n31/r/n日/r/n /r/n单位:/r/n元/r/n资产/r/n 「金额/r/n /r/nf/r/n负债及所有者/r/n权益/r/n /r/n「金额/r/n

/r/n流动资产应收账款/r/n195,000/r/n流动负债应付账款/r/n162,000/r/n存货/r/n168,000/r/n应交税费/r/n65,000/r/n货币资金/r/n53,000/r/n短期借款/r/n57,000/r/n非流动资产/r/n累计折旧/r/n300,000/r/n交易性金融资产/r/n58,000/r/n长期负债/r/n长期股权投资/r/n500,000/r/n长期借款/r/n230000/r/n固定资产原值/r/n1,000,000/r/n所有者权益/r/n待摊费用/r/n38,000/r/n实收资本/r/n800,000/r/n盈余公积/r/n250,000/r/n未分配利润/r/n148,000/r/n总计/r/n2,012,000/r/n总计/r/n2,012,000/r/n要求:上表的项目与排列有误,请为公司编制ー张正确的资产负债表./r/n资产负债表/r/n编制单位:/r/n 年/r/n月日/r/n 单位:元/r/n资产/r/n金额/r/n负债及所有者权益/r/n金额/r/n流动资产/r/n流动负债/r/n非流动资产/r/n长期负债/r/n所有者权益/r/n总计/r/n总计/r/n17/r/n、/r/n某企业结账前,经/r/n对账,/r/n发现/r/n以下/r/n错误,要求按规定的更正方法进行更正。/r/n8/r/n分/r/n05/r/n上/r/n1）/r/n摊销无形资产价值,应摊销金额为/r/n89000/r/n元,记账凭证误编如下,并已登账。/r/n2/r/n分/r/n借;管理费用/r/n98000/r/n贷;累计摊销/r/n /r/n98000/r/n2）/r/n结转完工入库产品，价值为/r/n150000/r/n元，记账凭证误编按如下，并/r/n已/r/n登账。/r/n4/r/n分/r/n借:库存商品/r/n /r/n150000/r/n贷:制造费用/r/n150000/r/n3）/r/n生产车间生产产品领用原材料/r/n86000/r/n元，记账凭证误编按如下，并已登账。/r/n2/r/n分/r/n借:生产成本/r/n68000/r/n贷:原材料/r/n /r/n68000/r/n18/r/n、/r/n某企业年未损益账户结转前的本期发生额资料如/r/n下:/r/n单位:元/r/n7/r/n分/r/n05/r/n上/r/n主营业务收/r/n入/r/n /r/n3,462,/r/n000/r/n主营业务成本/r/n /r/n2,/r/n190,000/r/n营业税金及附加/r/n /r/n32,/r/n000/r/n其他业务收入/r/n /r/n120,000/r/nTOC\o"1-5"\h\z/r/n其他业务成本/r/n /r/n84,/r/n /r/n000/r/n销售费用/r/n /r/n257,/r/n /r/n970/r/n管理费用/r/n /r/n410,000/r/n财务费用/r/n /r/n4,/r/n /r/n330/r/n投资收益/r/n /r/n40,000/r/n营业外支出/r/n /r/n3,700/r/n所得税率/r/n25%,/r/n投资收益免所得税/r/n要求计算以下项目:营业利润、利润总额、所得税费用、净利润。/r/n19/r/n、/r/n根据账户期未/r/n余/r/n额的计算公司,计算下表有关账户的余额或发生额。/r/n6/r/n分/r/n05/r/n下/r/n账户名称/r/n期初余额/r/n借方发生额/r/n贷方发生额/r/n期未余额/r/n库存现金/r/n1,000/r/n500/r/n800/r/n①/r/n银行存款/r/n10,000/r/n②/r/n19,000/r/n11,000/r/n应收账款/r/n③/r/n10,000/r/n32,000/r/n12,000/r/n固定资产/r/n50,000/r/n20,000/r/n④/r/n60,000/r/n短期借款/r/n10,000/r/n⑤/r/n6,000/r/n7,000/r/n应付账款/r/n18,000/r/n17,000/r/n20,000/r/n@/r/n20/r/n、/r/n假设某企业期初的资产和权益总额均为/r/n100/r/n万，当期发生下列经济业务:/r/n8/r/n分/r/n05/r/n下/r/n1）/r/n从银行提取现金/r/n2,000/r/n元;/r/n2）/r/n接受投资者/r/n投入/r/n款项/r/n100,000/r/n元;/r/n3）/r/n用银行存款偿还长期借款/r/n50,000/r/n元;/r/n4）/r/n用资本公积转增资本/r/n80,000/r/n元。/r/n要求:逐项说明上述经济业务对企业资产与权益总额有无影响，如有影响,说明影响的方向和金额。/r/n21/r/n、/r/n某企业/r/n2/r/n〇/r/n・・/r/n年/r/n6/r/n月/r/n30/r/n日银行存款日记账余额/r/n238,000/r/n元，银行对账单余额/r/n243,00/r/n〇/r/n元,经逐项核/r/n对,/r/n发现有几笔未达账项:/r/n1）/r/n该企业支/r/n付/r/nA/r/n公司货款项/r/n25,000/r/n元已经登记入账,但银行尚未登记入账；/r/n2）/r/n该企业收到销售商品款/r/n35,100/r/n元,已登记入账,但银行尚未入账;/r/n3）/r/n银行已从该企业账户划转电费/r/n4,900/r/n元,但企业尚未收到付款通知单；/r/n4）/r/n银行已收外地汇入该企业账户货款/r/n20,000/r/n元,但该企业尚未/r/n收/r/n到收款通知单。/r/n要求:编制银行存款余额调节表。/r/n /r/n5/r/n分/r/n05/r/n年下/r/n银行存款余额调节表/r/n /r/n2/r/n〇/r/n・・/r/n年/r/n6/r/n月/r/n30/r/n日/r/n项目/r/n金额/r/n项目/r/n金/r/n额/r/n企业银行存款日记账余额/r/n238,000/r/n银行对账单存款余额/r/n243,000/r/n力口:/r/n减:/r/n加:/r/n减:/r/n调节后的存款余额/r/n调节后的存款余额/r/n22/r/n、/r/n某企业/r/n2/r/n〇/r/n・・/r/n年/r/n6/r/n月份发生以下经济业务：/r/n1/r/n）/r/n收到投资者投资额/r/n200,000/r/n元,存入银行;/r/n2）/r/n从银行提取现金/r/n1,000/r/n元备用;/r/n3）/r/n向银行借入短期借款/r/n30,000/r/n元,直接偿还前欠货款;/r/n4）/r/n购入ー批原材料/r/n25,00/r/n〇/r/n元，以银行存款/r/n支/r/n付货款/r/n20,00/r/n〇/r/n元,余额暂欠。/r/n要求:/r/n1/r/n编制会计分录;/r/n2/r/n登记有关/r/nT/r/n字账,并计算出本期发生额。/r/n /r/n14/r/n分/r/n05/r/n年下/r/n23/r/n、/r/n资/r/n料:/r/n润龙公司/r/n2/r/n〇/r/n・・/r/n年/r/n12/r/n月/r/n31/r/n日有关账户余额如下：（单位:元）/r/n应付账款/r/n80,000/r/n应收账款/r/n118,000/r/n累计折旧/r/n43,000/r/n库存现金/r/n14,000/r/n

/r/n实收资本/r/n500,000/r/n应付股利/r/n43,000/r/n交易性金融资产/r/n56,000/r/n长期借款/r/n63,000/r/n应交税费/r/n16,000/r/n长期股权投资/r/n87,000/r/n利润分配/r/n17,000/r/n盈余公枳/r/n28,000/r/n原材料/r/n45,000/r/n固定资产/r/n356,000/r/n库存商品/r/n73,000/r/n银行存款/r/n70,000/r/n短期借款/r/n29,000/r/n要求:根据上述资料编制资产负债表。/r/n /r/n12/r/n分/r/n05/r/n年下/r/n资产负债表/r/n编制单位:润龙公司/r/n /r/n20*/r/n・/r/n年/r/n12/r/n月/r/n31/r/n日/r/n 单位:元/r/n资产/r/n金额/r/n负债及所有者权益/r/n金额/r/n流动资产:/r/n货币资金/r/n交易性金融资产/r/n应收账款/r/n存货/r/n流动资产合计/r/n非流动资产：长期股权投资固定资产原价/r/n减:累计折旧固定资产净值非流动资产合计/r/n流动负债:/r/n短期借款应付账款应交税费应付股利流动负债合计/r/n长期负债：长期借款/r/n所有者/r/n权/r/n益：实收资本盈余公积/r/n未分/r/n配利润所有者/r/n权/r/n益合计/r/n合计/r/n776000/r/n合计/r/n776000/r/n06/r/n年上/r/n计算与业务题（共/r/n40/r/n分）/r/n（一）某企业/r/n2006/r/n年/r/n3/r/n月发生以下经济业务:/r/n /r/n12/r/n分/r/n06/r/n年上/r/n3/r/nB,/r/n以银行存款偿还到期的短期借款/r/n200000/r/n元;/r/n8/r/n日,向甲企业购买材料/r/n一/r/n批,已验收入库,货款/r/n80000/r/n元尚未支付/r/n（不/r/n考虑增值税）/r/n12/r/n日，提取现金/r/n!0000/r/n元:/r/n20/r/n日,前应收/r/nB/r/n企业货款/r/n70000/r/n元,现已收回存入银行;/r/n25/r/n日,/r/n收/r/n到乙投资者作为资本投入的汽车ー辆，双方确认价值为/r/n150000/r/n元;/r/n29/r/n日,向银行借入偿还期为/r/n3/r/n年的借款/r/n500000/r/n元。/r/n要求;对发生的经济业务填制相应的记账凭证。（以下凭证不是按业务顺序排列,请选择符合业务类型的凭证填列并标明业务号）/r/n付款凭证/r/n贷方科目/r/n 年/r/n月日/r/n 付字第/r/n 号（业务号:）/r/n摘要/r/n借方科目/r/n记账/r/n金额/r/n总账科目/r/n明细科目/r/n合计/r/n付款凭证/r/n贷方科目/r/n 年/r/n月日/r/n /r/n付/r/n字第/r/n 号（业务号:）/r/n摘要/r/n借方科目/r/n记账/r/n金额/r/n总账科目/r/n明细科目/r/n

/r/n合计/r/n转款凭证/r/n年/r/n月日/r/n 转字第号（业务号:）/r/n摘要/r/n会计科目/r/n记账/r/n借方金额/r/n贷方金额/r/n总账科目/r/n明细科目/r/n合计/r/n（二）/r/n资料/r/n见上题/r/n3/r/n分/r/n06/r/n年上/r/n要求:判断各项经济业务引起会计要素变动的情况,并在表中相应栏目打“/r/nノ”/r/n列示。/r/n、遁况业拿、/r/n资产与负债同增/r/n资产与净资产同增/r/n资产与负债同减/r/n资产与净资产同减/r/n资产内/r/nー/r/n增/r/nー/r/n减/r/n权益内ー增ー减/r/n1/r/n2/r/n3/r/n4/r/n5/r/n6/r/n（三）某企'也/r/n06/r/n年/r/n4/r/n月发生经/r/n济セ务/r/n如/r/n下：/r/n16/r/n分/r/n06/r/n年上/r/n要求:/r/n（/r/n1）/r/n编制会计分录（写出明细科目）。/r/n /r/n10/r/n分/r/n（2）/r/n登记“原材料”总账及所属明细账,并于月未结账。/r/n6/r/n分/r/n1/r/n、/r/n4/r/n日,向/r/nA/r/n企业购买甲材料/r/n1000/r/n公斤,单价/r/n20/r/n元,价款/r/n20000/r/n元;购买乙材料/r/n3000/r/n公斤,单价/r/n10/r/n元,价款/r/n30000/r/n元,已验收入库,款项/r/n50000/r/n元已支/r/n付。/r/n2/r/n、/r/n10/r/n日,向/r/nB/r/n企/r/n业/r/n购买甲材料/r/n1800/r/n公斤,单价/r/n20/r/n元，货已入库，款项尚未支付。/r/n3/r/n、/r/n13/r/n日,生产车间为生产产品领用材/r/n料,/r/n其中用甲材料/r/n3000/r/n公斤，単价/r/n20/r/n元，/r/n价/r/n款/r/n60000/r/n元，用/r/n乙/r/n材料/r/n2500/r/n公/r/n斤，/r/n单价/r/n10/r/n元，/r/n价/r/n款/r/n25000/r/n元。/r/n4/r/n、/r/n22/r/n日，以银行存款支付前欠/r/nB/r/n企业材料款/r/n36000/r/n元。/r/n5/r/n、/r/n26/r/n日，向/r/nA/r/n企业购买乙/r/n材料/r/n800/r/n公斤，单价/r/n10/r/n元,价款/r/n8000/r/n元已用银行存款支/r/n付，/r/n货物已验收入库。/r/n总分类账/r/n会计科目:原材料/r/n2006/r/n年/r/n凭证字号/r/n摘要/r/n借方/r/n贷方/r/n借或贷/r/n余额/r/n月/r/n日/r/n4/r/n1/r/n月初余额/r/n借/r/n11000/r/n2006/r/n年/r/n凭证/r/n字号/r/n摘要/r/n借方/r/n贷方/r/n余额/r/n月/r/n11/r/n数量/r/n单价/r/n金额/r/n数量/r/n单价/r/n金额/r/n数量/r/n单价/r/n金额/r/n4/r/n1/r/n月初余额/r/n300/r/n20/r/n6000/r/n原材料明细分类账/r/n明细科目:甲材料/r/n数量单/r/n位：/r/n公斤/r/n2006/r/n年/r/n凭证/r/n丁/r/n・/r/n弓/r/n摘要/r/n借方/r/n贷方/r/n余额/r/n月/r/n日/r/n数量/r/n单价/r/n金额/r/n数量/r/n单价/r/n金额/r/n数量/r/n单价/r/n金额/r/n4/r/n1/r/n月初余额/r/n500/r/n10/r/n5000/r/n原材料明细分类账/r/n明细科目:乙材料/r/n数量单位：公斤/r/n（四）某企业/r/n2006/r/n年/r/n3/r/n月/r/n20/r/n日/r/n购买ー批/r/n材料，价/r/n款/r/n100000/r/n元，/r/n尚未付款。会计在登记账簿时,发生/r/n以下错误:/r/n /r/n4/r/n分/r/n06/r/n年上/r/n1,/r/n在记账凭证中,会计误将“原材料”写成“库存商品”科目;/r/n2/r/n、/r/n在记账凭证中,会计误将金额写为/r/n1000000/r/n元;/r/n3/r/n、/r/n在记账凭证中,会计误将金额写为/r/n10000/r/n元;/r/n4/r/n、/r/n记账凭证没有错误,会计在登记入账时误记为/r/n10000/r/n元。/r/n要求:针对不同的错误,分别指出应采用的更正方法,并为会计进行更正。/r/n（五）某企业/r/n2006/r/n年/r/n1/r/n月末部分账户余额资料如下:/r/n会计科目/r/n借方余额/r/n会计科目/r/n贷方余额/r/n库存现金/r/n1500/r/n应付账款/r/n77000/r/n银行存款/r/n183500/r/n应付票据/r/n50000/r/n其他货币资金/r/n20000/r/n应交税费/r/n28000/r/n应收账款/r/n64000/r/n累计折旧/r/n280000/r/n应收票据/r/n30000/r/n主营业务收入/r/n2000000/r/n固定资产/r/n1280000/r/n其他业务收入/r/n230000/r/n主营业务成本/r/n1100000/r/n投资收益/r/n215000/r/n营业税金及附加/r/n40000/r/n其他业务成本/r/n140000/r/n要求:计算下列资产负债表及利润表中有关项目的填列数。/r/n5/r/n分/r/n06/r/n年上/r/n1/r/n、/r/n货币资金/r/n2/r/n、/r/n固定资产净值/r/n3/r/n、/r/n应付票据：/r/n4/r/n、/r/n营业税金及附加/r/n5/r/n、/r/n营业利润/r/n06/r/n下/r/n计算及业务题/r/n（共/r/n48/r/n分）/r/n（-）/r/n某企业/r/n2006/r/n年/r/n9/r/n月发生经/r/n济业务/r/n如/r/n下：/r/n（本题/r/n22/r/n分）/r/n要求：①编制/r/n会/r/n计分录（本小题/r/n18/r/n分）：/r/n②登记“固定资产/r/n"ヽ‘‘/r/n应付账款”总账,并于月末结账（本小题/r/n4/r/n分）。/r/n1/r/n、/r/n4/r/n日,用银行存款支付前/r/n欠/r/n甲单位的购料款/r/n50000/r/n元。/r/n2/r/n、/r/n10/r/n日，向银行借入偿还期为/r/n三年/r/n的借款/r/n100000/r/n元，款项已收存银行。/r/n3/r/n、/r/n12/r/n日，向/r/n乙/r/n单位销售/r/n产品ー/r/n批，货款/r/n120000/r/n元已收存银行。（不考虑增值税）/r/n4/r/n、/r/n17/r/n日，将一台拟报废的固定资产转/r/n入/r/n清理，其原价为/r/n80000/r/n元，已计提折旧为/r/n65000/r/n元。/r/n5/r/n、/r/n18/r/n日,向丙单位采购材料/r/n一/r/n批,/r/n材料/r/n已验收入库，货款/r/n150000/r/n元尚未支付。（不考虑增值税）/r/n6/r/n、/r/n20/r/n日，向丁单位购/r/n入/r/nー/r/n项专利技/r/n术，/r/n价款/r/n200000/r/n元已用银行存款支付。/r/n7/r/n、/r/n26/r/n日,接受投资者作为资本投入的/r/n不/r/n需安装设备一台,双方确认的价值为/r/n176000/r/n元。/r/n8/r/n、/r/n30/r/n日，按本月应付职エ薪酬总额的/r/n14%/r/n计提职エ福利费/r/n25800/r/n元，其中:按生产工人/r/n工/r/n资计提/r/n21000/r/n元，按车间管理人员エ资计提/r/n1900/r/n元,按厂部管理人员エ资计提/r/n2400/r/n元,/r/n按/r/n福利人员エ资计提/r/n500/r/nノ/r/nL/r/n〇/r/n9/r/n、/r/n30/r/n日,结转本月销售/r/nA/r/n产品的销售成本/r/n95000/r/n元。/r/n总分类账/r/n会计科目：固定资产/r/n2006/r/n年/r/n凭证字号/r/n摘要/r/n借方/r/n贷方/r/n借或贷/r/n余额/r/n月/r/n日/r/n9/r/n1/r/n（略）/r/n月初余额/r/n借/r/n867000/r/n总分类账/r/n会计科目:应付账款/r/n2006/r/n月/r/n年/r/n日/r/n凭证字号/r/n摘要/r/n借方/r/n贷方/r/n借或贷/r/n余额/r/n

/r/n9/r/n1/r/n（略）/r/n月初余额/r/n贷/r/n70000/r/n（二）以下错账业务均在月末结账前发现,要求:（本题/r/n6/r/n分）/r/n①指出应采用的更正方/r/n法:/r/n②对错账进行更正。（说/r/n明:/r/n仅填制更正的记账凭证,记账略。每项业务要选择是/r/n否/r/n填制更正的记账凭证。若是填制红字凭证的,请在凭证的左上方明显列示/r/n“/r/n红字凭证”字样）/r/n1/r/n.收/r/n到甲单位偿还的前/r/n欠/r/n销货款/r/n100000/r/n元,记账凭证填制如下,在登记“应收账款”账户时,误登/r/n记/r/n金额为/r/n10000/r/n元。（本小题/r/n2/r/n分）/r/n收款凭证/r/n 银收字第/r/n5/r/n号/r/n借方科目/r/n:/r/n银行存款/r/n2006/r/n年/r/n8/r/n月/r/n10/r/n日附/r/n件/r/n2/r/n张/r/n摘要/r/n贷方科目/r/n金额/r/n记账/r/n总账科目/r/n明细科目/r/n收/r/n回甲/r/n单位/r/n销货款/r/n应收账款/r/n甲单位/r/n100000/r/n//r/n合计/r/n¥100000/r/n会计主管：李川/r/n记账:/r/n王凌审/r/n核：/r/n于欢制单:高鸣/r/n①应采用的更正方法：/r/n②填制更正的记账凭证/r/n:（/r/n凭证字号及/r/n经办人/r/n员的签章略，下同）/r/n收/r/n款凭证/r/n /r/n收/r/n字第号/r/n借方科目:/r/n 年/r/n月日/r/n 附/r/n件/r/n张/r/n摘要/r/n贷方科目/r/n金额/r/n记账/r/n总账科目/r/n明细科目/r/n合计/r/n会计主管:/r/n 记账:/r/n 审核:/r/n 制单:/r/n2./r/n摊销无形资产价值/r/n87000/r/n元，记账凭证填制如下并已据其入账。（本小题/r/n2/r/n分）/r/n转账凭证/r/n 转字第/r/n133/r/n号/r/n2006/r/n年/r/n8/r/n月/r/n20/r/n日/r/n附件/r/n1/r/n张/r/n摘要/r/n会计科目/r/n借方金额/r/n贷方金额/r/n记账/r/n总账科目/r/n明细科目/r/n摊销无形资/r/n管理费用/r/n78000/r/n//r/n产价值/r/n无形资产/r/n专利权/r/n78000/r/n//r/n合计/r/n¥78000/r/n¥78000/r/n会计主管:李川记账：张珊审核:于欢/r/n制单：陆凡/r/n①应采用的更正方法:/r/n②填制更正的记账凭证:/r/n转账凭证/r/n转字第号/r/n年月/r/n日/r/n 附件张/r/n摘要/r/n会计科目/r/n借方金额/r/n贷方金额/r/n记账/r/n总账科目/r/n明细科目/r/n//r/n//r/n

/r/n /r/n合计/r/n /r/n /r/n会计主管:/r/n 记账:/r/n 审核:/r/n 制单:/r/n3./r/n生产产品领用原材料/r/n103000/r/n元,记账凭证填制如下并已据其入账。（本小师/r/n2/r/n分）转账凭证/r/n 转字第/r/n140/r/n号/r/n2006/r/n年/r/n8/r/n月/r/n23/r/n日/r/n 附件/r/n1/r/n张/r/n摘要/r/n会计科目/r/n借方金额/r/n贷方金额/r/n记账/r/n总账科目/r/n明细科目/r/n生产成本/r/n甲产品/r/n130000/r/n//r/n生产产品领/r/n原材料/r/nA/r/n材料/r/n130000/r/n用原材料/r/n合计/r/n¥130000/r/n¥130000/r/n会计主管:李川记账：张珊审核：于欢制单：陆凡/r/n①应采用的更正方法:/r/n②填制更正的记账凭证：/r/n转账凭证/r/n 转字第号/r/n年/r/n月日/r/n附件张/r/n摘要/r/n会计科目/r/n借方金额/r/n贷方金额/r/n记账/r/n总账科目/r/n明细科目/r/n//r/n合计/r/n会计主管：记账：/r/n 审核:/r/n 制单:/r/n（三）某企业/r/n2006/r/n年/r/n9/r/n月上旬发生经济业务如/r/n下：/r/n（本题/r/n12/r/n分）/r/n./r/n向银行借入偿还期为一年的短期借款/r/n130000/r/n元,款项已收存银行。/r/n.收/r/n回甲公司前/r/n欠/r/n的产品销售款/r/n80000/r/n元。/r/n.收/r/n到投资者作为资本投入的专利技/r/n术/r/nー项，双方确认的价值为/r/n12000/r/n〇/r/n元。/r/n./r/n向/r/n乙/r/n公司购买材料/r/n98000/r/n元，货物已验收入库,款项尚未支/r/n付。/r/n（不考虑增值税）/r/n./r/n用银行存款缴纳应交所得税/r/n16500/r/n元。/r/n./r/n生产产品领用原材料/r/n112000/r/n元。/r/n./r/n用银行存款归还偿还期为/r/n9/r/n个月的短期借款/r/n150000/r/n元。/r/n./r/n经/r/n批准,/r/n用盈余公积/r/n!00000/r/n元转增资/r/n本。/r/n要求：①判断/r/n各/r/n项经济业务引起会计要素的变动情况,并在表一中相应栏/r/n目打“，”/r/n列示。（本小题/r/n4/r/n分）/r/n②根据业务有关资料,完成试算平衡表中的“原材料”、“无形资产”、“短期借款”、’‘实收资本”四个账户的数据填列及试算平衡表的编制工作。（本小题/r/n8/r/n分）/r/n表ー/r/n、さ型业ぐ\/r/n资产和负债同时增加/r/n资产和所有者权益同时/r/n增加/r/n资产和负债同时减少/r/n资产和所有者权益同时减少/r/n资产内部/r/nー/r/n增ー减/r/n所有者权益内部量增/r/nー/r/n;成/r/n业务/r/n1/r/n业务/r/n2/r/n业务/r/n3/r/n业务/r/n4/r/n业务/r/n5/r/n业务/r/n6/r/n业务/r/n7/r/n

/r/n业务/r/n8/r/n试算平衡表/r/n表/r/n二/r/n /r/n2006/r/n年/r/n9/r/n月/r/n10/r/n日/r/n会计科目/r/n期初余额/r/n本期发生额/r/n期末余额/r/n借方/r/n贷方/r/n借方/r/n贷方/r/n借方/r/n贷方/r/n库存现金/r/n2400/r/n2400/r/n银行存款/r/n115000/r/n210000/r/n166500/r/n158500/r/n应收账款/r/n86000/r/n80000/r/n6000/r/n生产成本/r/n89600/r/n112000/r/n201600/r/n库存商品/r/n75000/r/n75000/r/n固定资产/r/n884000/r/n884000/r/n累计折旧/r/n76000/r/n76000/r/n原材料/r/n123000/r/n无形资产/r/n0/r/n短期借款/r/n150000/r/n实收资本/r/n800000/r/n应付账款/r/n42000/r/n98000/r/n140000/r/n应付职エ薪酬/r/n27000/r/n27000/r/n应交税费/r/n20000/r/n16500/r/n3500/r/n盈余公积/r/n200000/r/n100000/r/n100000/r/n本年利润/r/n60000/r/n60000/r/n合计/r/n（四）长虹有限公司/r/n2006/r/n年年末损益类账户的余额（结转前）资料如/r/n下:/r/n单位:元/r/n账户/r/n借方余额/r/n贷方余额/r/n主营业务收入/r/n2550000/r/n其他业务收入/r/n63400/r/n投资收益/r/n70000/r/n营业外收入/r/n53000/r/n主营业务成本/r/n1158600/r/n营业税金及附加/r/n99800/r/n销售费用/r/n263000/r/n管理费用/r/n479000/r/n财务费用/r/n38600/r/n其他业务成本/r/n23400/r/n营业外支出/r/n24000/r/n假定投资收益全部免缴企业所得税,公司本年没有其他纳税调整事项,企业所得税率为/r/n25%/r/n。要求：编制利润表（本题/r/n8/r/n分）/r/n利润表/r/n编制单位：长虹有限公司/r/n 年/r/n月日/r/n 单位：元/r/n项目/r/n上年数/r/n本年累计数/r/nー/r/n、/r/n营业收/r/n入减:/r/n营业/r/n成本/r/n营业税金/r/n及/r/n附加/r/n减：/r/n销售费用/r/n管理费用/r/n财务费用/r/n加:投资收益二、营业利润/r/n略/r/n

/r/n补贴收/r/n入/r/n营业外/r/n收入减：/r/n营业外支出/r/n三、/r/n利润总额/r/n减:/r/n所得税费用四、净利润/r/n07/r/n年上计算和业务题/r/n48/r/n分/r/n（一）某企业/r/n2006/r/n年/r/n9/r/n月发生有关经济业务如下,请编制会计分录。/r/n18/r/n分/r/n./r/n在现金清查中,发现库存现金较账面余额多出/r/n280/r/n元,原因尚未查明。/r/n./r/n以银行存款上缴企业所得税/r/n50000/r/n元。/r/n./r/n购买/r/nA/r/n材料/r/nー/r/n批,货款/r/n20000/r/n元已用银行存款支/r/n付,材料/r/n已验收入库/r/n（不/r/n考虑增值税）/r/n./r/n采购员陈笛出差前曾借支差旅费/r/n2000/r/n元,现出差回来报销差旅费/r/n2300/r/n元,以现金补付陈笛/r/n300/r/n元。/r/n./r/n收/r/n到投/r/n资者作为资本/r/n投入/r/n的货币资/r/n金/r/n300000/r/n元,款项已收存银行。/r/n./r/n向甲公司销售产品/r/nー/r/n批,/r/n货款/r/n180000/r/n元尚未收到（不考虑增值税）。/r/n./r/n计提本月固定资产折旧/r/n198/r/n000/r/n元,其中:生产车间/r/n148000/r/n元,行政管理部/r/n门/r/n50/r/n000/r/n元。/r/n./r/n结转本月完工入库/r/nA/r/n产品的成本/r/n265000/r/n元。/r/n./r/n将本月份实现的产品销售收/r/n入/r/n620000/r/n元结转到本年利润。/r/n（二）某企业/r/n2007/r/n年/r/n1/r/n月/r/n10/r/n日有关银行存款收付的/r/n业/r/n务发生如下:/r/n10/r/n分/r/n要求:/r/n（/r/n1）/r/n编制会计分录（代记账凭证，在登记时要写明凭证字号）；/r/n（2）/r/n登记银行存款日记账。/r/n说明：本月/r/n1—9/r/n日，银行存款借方发生额共计为/r/n864750/r/n元，贷方发生额共计为/r/n840950/r/n元。/r/n./r/n向银行提取现金/r/n10000/r/n元。/r/n./r/n收回甲公司前/r/n欠/r/n的销货款/r/n55000/r/n元。/r/n./r/n以银行存款/r/n支/r/n付行政管理部门的电话费/r/n2100/r/n元。/r/n银行存款日记账/r/n /r/n第一页/r/n2007/r/n年/r/n凭证/r/n摘要/r/n收入/r/n付/r/n出/r/n余额/r/n月/r/n日/r/n字/r/n号/r/n1/r/n1/r/n上年结转/r/n289200/r/n2/r/n银付/r/n1/r/n支付购料款/r/n80000/r/n209200/r/n现付/r/n1/r/n现金送存银行/r/n20/r/n000/r/n /r/n9/r/n银收/r/n3/r/n销售产品收款/r/n120000/r/n9/r/n银付/r/n15/r/n支付水费/r/n47400/r/n313000/r/n银行存款日记账/r/n /r/n第二页/r/n2007/r/n年/r/n凭证/r/n摘要/r/n收入/r/n付/r/n出/r/n余额/r/n月/r/n日/r/n字/r/n号/r/n（三）/r/n请根据账户期末余额的计算/r/n公式及/r/n总账与明细账平行登记的原理,/r/n将/r/n下表中/r/n欠缺/r/n的余额或发生额在/r/n

/r/n相应的位置/r/n上/r/n填列。（本题/r/n6/r/n分）/r/n账户/r/n名称/r/n期初余额/r/n本期发生额/r/n期末余额/r/n借方/r/n贷方/r/n借方/r/n贷方/r/n借方/r/n贷方/r/n预收账款预付账款应付账款/r/n32000/r/n20000/r/n③/r/n①/r/n40000/r/n51200/r/n11000/r/n50000/r/n47600/r/n②/r/n23000/r/n17000/r/n应收账款其中：甲企业乙企业/r/n79000/r/n10000/r/n69000/r/n33000/r/n26000/r/n7000/r/n④/r/n⑤/r/n/r/n16000/r/n77000/r/n⑥/r/n/r/n60000/r/n①/r/n /r/n②/r/n /r/n③—/r/n(4)/r/n /r/n⑤/r/n /r/n©/r/n /r/n（四）东方有限公司在/r/n2006/r/n年/r/n9/r/n月发生的以下经济业务均有错误,请按要求回答问题及进行处理。（本题/r/n6/r/n分,每小题/r/n3/r/n分）/r/n1/r/n、向广州百货有限公司购买文具用品,货款/r/n2390/r/n元已用银行存款/r/n支/r/n付，取得发票如/r/n下,/r/n在对发票进行审核时发现有误。要求:①指出该发票的不正确/r/n之处:/r/n②东方有限公司对该发票应如何/r/n处/r/n理?/r/nP266/r/n广/r/n东/r/n省商品/r/n销/r/n售/r/n统/r/n一/r/n发/r/n票/r/n顾客名称:/r/n /r/n /r/n -/r/nNO：/r/n12183801/r/n及地址:/r/n东/r/n方有限公司/r/n /r/n年/r/n月日/r/n填发/r/n项/r/n!I/r/n单位/r/n数量/r/n项/r/n!I/r/n单位/r/n数量/r/n单价/r/n金额/r/n台式/r/n计/r/n算器/r/n厶/r/n20/r/n63./r/n00/r/n1260/r/n笔/r/n记/r/n本/r/n本/r/n100/r/n5./r/n00/r/n500/r/nA!/r/n复印/r/n纸/r/n盒/r/n30/r/n21./r/n00/r/n630/r/n合计（大写）/r/n人民币/r/n 贰仟玖佰叁拾零元零角零分/r/n2390/r/n说明:①本发票为裁剪发票,发票大写金额必须与剪票金额相等,否则为无效发票。/r/n②发票联发生错误,应作废并全套保存。/r/n，/r/n广州百货公司ヾ发票专用章/r/n开票人:高利收款人:张英養劈方（签章）/r/n零仟壹仟贰仟/r/n肆佰/r/n2/r/n、/r/n月终结转本月销售/r/nA/r/n产品成本共计/r/n300000/r/n元，经审核原始凭证无误并编制记账凭证如下，在记账前通过对该凭证进行审核,发现有误。/r/n要求：①指岀该记账凭证的不正确之处。②对该记账凭证应如何/r/n处/r/n理?/r/n转账凭证/r/n /r/n转字第/r/n113/r/n号/r/n2006/r/n年/r/n9/r/n月/r/n30/r/n日/r/n 附件/r/n1/r/n张/r/n摘要/r/n会计科目/r/n借方金额/r/n贷方金额/r/n记账/r/n总账科目/r/n明细科目/r/n结转产品销/r/n主营业务成本/r/nA/r/n产品/r/n30000/r/n售成本/r/n生产成本/r/nA/r/n产品/r/n30/r/n000/r/n

/r/n（五）创业公司/r/n2006/r/n年/r/n9/r/n月末部分账户的余额资料如下:（本题/r/n8/r/n分）/r/n单位：元/r/n账户/r/n名称/r/n借或贷/r/n总账金额/r/n明细账金额/r/n账户/r/n名称/r/n借或贷/r/n总账金额/r/n明细账金额/r/n库存现金/r/n2100/r/n应付账款/r/n100000/r/n银行存款/r/n179500/r/n一/r/nA/r/n单位/r/n113000/r/n其他货币资金/r/n30000/r/n—/r/nB/r/n单位/r/n13000/r/n应收账款/r/n一甲/r/n公司/r/n一/r/n乙公司预付账款/r/nー/r/n丙公司/r/n一/r/n丁公司原材料生产成本库存商品在途物资/r/n76000/r/n40000/r/n145000/r/n220000/r/n86000/r/n20000/r/n78000/r/n2000/r/n45000/r/n5000/r/n预收账款/r/n—/r/nC/r/n单位/r/n—D/r/n单位/r/n50/r/n000/r/n53/r/n000/r/n3000/r/n要/r/n求：/r/n计算填列资产负债表中/r/n有/r/n关流动资产、流动负债项目的金额,并/r/n完成/r/n资产负债表的编制。/r/n资产负债表/r/n编制单/r/n位:/r/n创业公司/r/n /r/n2006/r/n年/r/n9/r/n月/r/n30/r/n日/r/n /r/n单位：元/r/n资产/r/n年初数/r/n期末数/r/n负债及所有者权益/r/n年初数/r/n期末数/r/n流动资产：/r/n流动负债：/r/n货币资金/r/n略/r/n短期借款/r/n略/r/n50000/r/n应收票据/r/n50000/r/n应付票据/r/n14000/r/n应收账款/r/n应付账款/r/n其他应收款/r/n3500/r/n预收账款/r/n预付账款/r/n应付职エ薪酬/r/n52000/r/n存货/r/n应交税费/r/n12500/r/n流动资产合计/r/n流动负债合计/r/n长期股权投资/r/n380000/r/n长期负债：/r/n固定资产/r/n682900/r/n长期借款/r/n400000/r/n非流动资产合计/r/n长期负债合计/r/n400000/r/n所有者/r/n权/r/n益:/r/n实收资/r/n本/r/n1000000/r/n资本公积/r/n80000/r/n盈余公积/r/n96500/r/n未分配利润/r/n60000/r/n所有者权益合计/r/n1236500/r/n资产总计/r/n负债及所有者权益总计/r/n会计主管:/r/n合计/r/n记账:/r/n__/r/n会计主管:/r/n合计/r/n记账:/r/n__/r/n¥30/r/n000/r/n审核:/r/n制单:李丹/r/n2007/r/n年下半年/r/n六、计算和业务题（共/r/n48/r/n分）/r/n1/r/n、/r/n天马公司/r/n2007/r/n年/r/n9/r/n月份发生的经济业务如下。/r/n要求:/r/n（/r/n1/r/n）/r/n编/r/n制会计分录;/r/n（/r/n2）/r/n分析表/r/n1/r/n列示的各项经济业务引起会计要素的变动情况,并在表/r/n1/r/n中/r/n相应栏目打/r/n"/r/n”/r/n列示。(本题/r/n21/r/n分)/r/n(1)/r/n购买甲/r/n材料/r/nー/r/n批,/r/n重/r/n300/r/n吨,单价/r/n500/r/n元,/r/n材料/r/n已验收入库,价款用银行存款支付。(不考虑增值税，下同)/r/n(2)/r/n向中国银行借入期限为/r/n1/r/n年的短期借款/r/n300000/r/n元，已存入银行。/r/n(3)/r/n销售本企业生产的产品ー批,价款/r/n500000/r/n元，款项尚未收到。/r/n收到投资人投入的资/r/n金/r/n300000/r/n元，款项已经存入银行。/r/n结转本企业生产的完工产品ー批，生产成本/r/n200000/r/n元。/r/n计提本月份固定资产折旧费/r/n50000/r/n元，其中生产车间/r/n35000,/r/n管理部门/r/n15000/r/n元。/r/n将本月份实现的销售收入/r/n500000/r/n元，结转本年利润。/r/n经批准用盈余公积/r/n300000/r/n元转增资本。/r/n用银行存款偿还所借中国银行的三年期借款/r/n150000/r/n元。/r/n表/r/n1/r/n\类、型业务、/r/n资产和负债同时增/r/n加/r/n资产和所有者权益同时增加/r/n资产和负债同时减少/r/n资产和所有者权益同时减少/r/n资产内部/r/nー/r/n增ー减/r/n负债内部/r/nー/r/n增ー减/r/n所有者/r/n权/r/n益内部/r/n一/r/n增ー减/r/n业务/r/n1/r/n业务/r/n2/r/n业务/r/n4/r/n业务/r/n5/r/n业务/r/n8/r/n业务/r/n9/r/n2/r/n、/r/n广州远大公司/r/n2007/r/n年/r/n7/r/n月/r/n31/r/n日结账前的试算平衡表如表/r/n2,/r/n尽管试算平衡表平衡，但在审核记账凭证时仍发现/r/n以下/r/n错误。(本题/r/n11/r/n分)/r/n要求:/r/n指出各笔错账的更正方法,并填制更正的记账凭证。(仅填制更正的记账凭证，/r/n记账/r/n略。每项业务要选择是否填制更正的记账凭证,填制ー张还是两张记账凭证。若填制的是红字凭证，请在凭证的左上方明显列示“红字凭证”字样)/r/n编制正确的发生额计试算平衡表，将你认为正确的金额填写在表/r/n3/r/n中的序号后。/r/n结账前发生额试算平衡表/r/n表/r/n2/r/n 2007/r/n年/r/n7/r/n月/r/n31/r/n日/r/n会计科目/r/n本期发生额/r/n借方/r/n贷方/r/n银行存款/r/n5000/r/n应收账款/r/n3000/r/n原材料/r/n13000/r/n库存商品/r/n10000/r/n固定资产/r/n10000/r/n无形资产/r/n2000/r/n应付账款/r/n13700/r/n短期