试题与答案

编制会计凭证 考生以操作员的身份根据所给经济业务编制录入会计凭证。 (1) 12

题型:问答题

题目:

编制会计凭证
考生以操作员的身份根据所给经济业务编制录入会计凭证。
(1) 12月7日F公司购B产品,预收货款76590元,存入银行。
借:银行存款 76590
贷:预收账款——F公司 76590
(2) 12月7日,销售给F公司B产品333件,每件售价2300元,增值税专用发票载明货款765900元,增值税为130203元。
借:预收账款——F公司 896103
贷:应交税费——应交增值税——销项税额 130203
主营业务收入——B产品 765900
(3) 12月8日,厂部职工报销市内交通费8元,以现金付讫。
借:管理费用 8
贷:现金8
(4) 12月25日,计提本月折旧费,其中车间用固定资产1441800元,月折旧率7‰,厂部用固定资产921825元,月折旧率6‰。
借:制造费用 10092.6
管理费用 5530.95
贷:累计折旧 15623.55
(5) 12月9日,购入即用的销售包装纸箱100只,每只373元,以银行存款支付。
借:销售费用 37300
贷:银行存款 37300
(6) 12月13日,向丙厂购买甲乙两种材料,增值税专用发票上记载,甲材料30吨,单价170元,计5100元,增值税为867元,乙材料40吨,单价120元,计4800元,增值税为816元,货款暂欠。
借:物资采购——甲材料 5100
物资采购——乙材料 4800
应交税费——应交增值税——进项税额 1683
贷:应付账款——丙单位 11583
(7) 12月14日,以上购买甲乙两种材料,以现金支付装卸搬运费198元,按买价比例分配。
借:物资采购——甲材料 102
物资采购——乙材料 96
贷:现金 198
(8) 12月15日,前购甲乙两种材料,按其实际成本入库。
借:原材料——甲材料5202
原材料——乙材料4896
贷:物资采购——甲材料 5202
物资采购——乙材料 4896
(9) 12月17日,领用甲材料790吨,其中生产A产品耗用316吨,生产B产品耗用237吨,车间一般耗用118.5吨,厂部一般耗用39.5吨,销售过程耗用79吨,期初库存甲材料的单位成本为169.78元/吨。
借:生产成本——A产品 53650.48
生产成本——B产品 40237.86
制造费用20118.93
销售费用13412.62
管理费用6706.31
贷:原材料——甲材料134126.2
(10) 12月19日,结转制造费用,A、B产品平均分配。
借:生产成本——A产品 15105.76
生产成本——B产品 15105.77
贷:制造费用30211.53
(11) 12月19日,本期生产A产品147件全部完工,验收入库,按实际成本入账。
借:库存商品——A产品 68756.24
贷:生产成本——A产品 68756.24
(12) 12月20日,本期生产B产品46件全部完工,验收入库,按实际成本入账。
借:库存产品——B产品 55343.63
贷:生产成本——B产品 55343.63
(13) 12月21日,期初库存B产品的单位成本是1480.25元,按先进先出法,结转333件销售成本。
借:主营业务成本——B产品 492923.25
贷:库存产品——B产品492923.25
(14) 12月25日,结转本期收入账户。
借:主营业务收入——B产品 765900
贷:本年利润 765900
(15) 12月25日,结转本期费用账户。
借:本年利润 555 881.13
贷:主营业务成本——B产品 492923.25
销售费用50712.62
管理费用12245.26
(16) 12月26日,计算应交所得税,税率为25%。
借:所得税费用52504.72
贷:应交税费——应交所得税 52504.72
(17) 12月26日,结转所得税费用。
借:本年利润 52504.72
贷:所得税费用 52504.72
(18) 12月30日,按10%提取法定盈余公积。
借:利润分配——提取法定盈余公积 15751.42
贷:盈余公积——法定盈余公积15751.42
(19) 12月30日,按5%提取法定公益金。
借:利润分配——提取法定公益金 7875.71
贷:盈余公积——法定公益金7875.71
(20) 12月30日按20%提取应付投资者利润。
借:利润分配——应付普通股股利 31502.83
贷:应付股利 31502.83
(21) 12月30日,结转已实现的利润。
借:本年利润 157514.15
贷:利润分配——未分配利润 157514.15
(22) 12月30日,结转已分配利润。
借:利润分配——未分配利润 55129.96
贷:利润分配——提取法定盈余公积 15751.42
利润分配——提取法定公益金7875.71
利润分配——应付普通股股利31502.83

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题型:单项选择题

Few people would defend the Victorian attitude to children, but if you were a parent in those days, at least you knew where you stood: children were to be seen and not heard. Freud and his company did away with all that and parents have been bewildered ever since. The child’s happiness is all-important, the psychologists say, but what about the parents’ happiness Parents suffer continually from fear and guilt while their children gaily romp about pulling the place apart. A good "old-fashioned" spanking is out of the question: no modern child-rearing manual would permit such barbarity. The trouble is you are not allowed even to shout. Who knows what deep psychological wounds you might inflict The poor child may never recover from the dreadful traumatic experience. So it is that parents bend over backwards to avoid giving their children complexes which a hundred years ago hadn’t even been heard of. Certainly a child needs love, and a lot of it. But the excessive permissiveness of modern parents is surely doing more harm than good.

Psychologists have succeeded in undermining parents’ confidence in their own authority. And it hasn’t taken children long to get wind of the fact. In addition to the great modern classics on child-care, there are countless articles in magazines and newspapers. With so much unsolicited advice flying about, mum and dad just don’t know what to do any more. In the end, they do nothing at all. So, from early childhood, the kids are in charge and parents’ lives are regulated according to the needs of their offspring. When the little dears develop into teenagers, they take complete control. Lax authority over the years makes adolescent rebellion against parents all the more violent. If the young people are going to have a party, for instance, parents are asked to leave the house. Their presence merely spoils the fun. What else can the poor parents do but obey

Children are hardy creatures (far hardier than the psychologists would have us believe) and most of them survive the harmful influence of extreme permissiveness which is the normal condition in the modern household. But a great many do not. The spread of juvenile delinquency in our own age is largely due to parental laxity. Mother, believing that little Johnny can look after himself, is not at home when he returns from school, so little Johnny roams the streets. The dividing-line between permissiveness and sheer negligence is very fine indeed.

The psychologists have much to answer for. They should keep their mouths shut and let parents get on with the job. And if children are knocked about a little bit in the process, it may not really matter too much. At least this will help them to develop vigorous views of their own and give them something positive to react against. Perhaps there’s some truth in the idea that children who have had a surfeit of happiness in .their childhood appear like stodgy puddings and fail .to make a success of life.

From the last paragraph the conclusion can be drawn that children who enjoy all-important happiness will()

A. stay away from the harmful influence of extreme permissiveness

B. fall victim to deep psychological wounds they experience at childhood

C. give full play to the development of the vigorous views of their own

D. grow up to be more psychologically immature and irresponsible adults

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