《基础会计》习题答案.pdf

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《基础会计》习题答案.pdf

读书破万卷下笔如有神基础会计习题答案第二章资产负债表编制单位：某食品加工企业20XX 年 1 月 31 日金额单位：元资产金额负债和所有者权益金额库存现金银行存款原材料应收账款库存商品固定资产9 800 1 630 000 68 200 370 000 22 000 400 000 短期借款应付账款实收资本未分配利润1 000 000 500 000 900 000 100 000 合计2 500 000 合计2 500 000 第三章习题二试算平衡表编制单位：某美发店金额单位：元账户名称期初余额借方贷方库存现金银行存款应收账款原材料固定资产短期借款应付账款应交税费长期借款实收资本利润分配600 80 000 20 000 32 900 533 000 55 000 25 000 16 500 60 000 410 000 100 000 合计666 500 666 500 习题五资产负债所有者权益期初余额700 000 200 000 500 000 本期发生额+50 000+10 000+2 000+80 000+100 000+50 000+10 000-50 000-2 000-10 000-50 000-80 000-60 000+100 000-50 000-10 000-50 000+10 000+50 000 合计+302 000-252 000+100 000-110 000+60 000 期末余额750 000 190 000 560 000 读书破万卷下笔如有神习题六会计分录：（1）借：银行存款150 000 贷：短期借款150 000（2）借：库存现金1 000 贷：银行存款1 000（3）借：其他应收款1 200 贷：库存现金1 200（4）借：原材料25 000 贷：银行存款20 000 应付账款5 000（5）借：固定资产180 000 贷：银行存款180 000（6）借：应付账款32 000 贷：银行存款32 000（7）借：银行存款120 000 贷：应收账款120 000（8）借：短期借款200 000 贷：银行存款200 000（9）借：银行存款80 000 贷：实收资本80 000（10）借：管理费用1 000 库存现金200 贷：其他应收款1 200 丁字账借方库存现金贷方期初余额10 000 本期增加额1 000（2）200（10）本期减少额1 200（3）本期发生额1 200 期末余额10 000 本期发生额1 200 借方银行存款贷方期初余额1 350 000 本期增加额150 000（1）120 000（7）80 000（9）本期减少额1 000（2）20 000（4）180 000（5）32 000（6）200 000（8）本期发生额350 000 期末余额1 267 000 本期发生额433 000 借方应收账款贷方期初余额300 000 本期增加额本期减少额120 000（7）本期发生额期末余额180 000 本期发生额120 000 借方其他应收账款贷方期初余额本期增加额1 200（3）本期减少额1 200（10）本期发生额1 200 期末余额0 本期发生额1 200 文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 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