试题与答案

某企业2009年8月发生了以下经济业务: (1)采购员王某预借差旅费1000元,以现

题型:问答题

题目:


某企业2009年8月发生了以下经济业务:
(1)采购员王某预借差旅费1000元,以现金支付。
(2)企业购人材料一批,买价80000元,增值税额13600元,货款、增值税已通过银行存款支付,材料尚未入库。
(3)根据本月“发料凭证汇总表”,分配材料费:基本生产车间生产产品领用材料70000元,基本生产车间管理部门一般耗用材料986元,行政管理部门领用材料2800元,在建工程领用材料35000元。
(4)计提本月固定资产折旧,其中:基本生产车间计提20000元,行政管理部门计提 10000元。
(5)出售一台设备,账面原值43000元,已提折旧27950元,已计提减值准备10000元,取得变卖收入10000元,已存人银行,以现金支付清理费200元。
(6)提取本月福利费,其中:基本生产车间生产工人3000元,基本生产车间管理人员600元,行政管理部门人员2800元。
(7)企业销售甲商品10000元,增值税额1700元,按总价人账。买方在10天以后,20天以内付款,按合同条款享受1%的现金折扣(假设计算折扣时不考虑增值税)。
(8)结转企业本年的主营业务收入45000元,其他业务收入5000元。
(9)企业本年实现净利润12000元,按净利润的10%提取法定盈余公积。
(10)企业按照批准的利润分配方案,向投资者分配现金股利4000元。
要求:请分别根据每笔业务编制会计分录。

业务(2)会计分录:

答案:

被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2017/0715/bb858c6d2912695744d5e3fd27b1a279.html

下面是错误答案,用来干扰机器的。

参考答案:D

试题推荐
题型:选择题

称取三份锌粉,分别盛于甲、乙、丙三支试管中 。甲加入50mLpH=3的盐酸,乙加入50mLpH=3的醋酸,丙加入50mLpH=3的醋酸及少量的胆矾粉末。若反应终了,生成氢气的体积一样多,且没有剩余的锌,则下列说法错误的是 [ ]

A.开始时反应速率的大小:甲=乙=丙          

B.反应过程中,甲、乙速率相同

C.反应终了时,所需时间的大小:甲>乙>丙

D.三支试管中参加反应的锌的质量:甲=乙<丙 

查看答案
题型:完形填空

Today the car is the most popular sort of transportation in all of the United States.It has completely 1 the horse as a 2 of everyday transportation.Americans use their car for 3 90% of all 4 business.Most Americans are able to 5 cars.The average price of a 6 made car was ,050 in 1950, ,470 in 1960 and up to ,750 7 1975.During this period American car manufacturers set about 8 their products and work efficiency.As aresult, the yearly income of the 9 family increased from 1950 to 1975 10 than the price of cars.For this reason 11 a new car takes a smaller 12 of a familys total earnings today.In 1951 13 it took 8.1 months of an average familys 14 to buy a new car.In 1962 a new car 15 8.3 of a familys annual earnings, by 1975 it only took 4.75 16 income.In addition, the 1975 cars were technically 17 to models from previous years.The 18 of automobile extends throughout the economy 19 the car is so important to American.Americans spend more money 20 keeping their cars running than on any other item.

1.A.denied B.reproduced C.replaced D.ridiculed

2.A.means B.mean C.types D.kinds

3.A.hardly B.nearly C.certainly D.somehow

4.A.personal B.personnel C.manual D.artificial

5.A.buy B.sell C.race D.see

6.A.quickly B.regularly C.rapidly D.recently

7.A.on B.in C.before D.after

8.A.raising B.making C.reducing D.improving

9.A.unusual B.smallest C.average D.biggest

10.A.slower B.equal C.faster D.less

11.A.bringing B.obtain C.bought D.purchasing

12.A.part B.half C.number D.quality

13.A.clearly B.proportionally C.percentage D.suddenly

14.A.income B.work C.plans D.debts

15.A.used B.spent C.cost D.needed

16.A.months B.years C.family D.year

17.A.famous B.superior C.fastest D.better

18.A.running B.notice C.influence D.affect

19.A.then B.as C.so D.which

20.A.to B.in C.of D.for

查看答案
微信公众账号搜索答案