《会计学原理》模拟试题七.pdf

读书破万卷下笔如有神会计学原理模拟试题七一、单项选择题（每题1 分，共 10 分）1、会计的基本前提包括会计主体、_、会计期间和货币计量四个方面的内容。A、实际成本B、经济核算C、持续经营D、会计准则2、企 业 不 得 任 意 改 变 会 计 处 理 方 法 的 规 定 体 现 的 是_原则。A、一贯性B、相关性C、重要性D、可比性3、借贷记账法中，账户的哪一方登记增加、哪一方登记减少，是由_决定的。A、记账规则B、账户性质C、业务性质D、账户结构4、按经济内容分，“资本公积”账户属于 _账户。A、资产B、负债C、盘存D、所有者权益5、“限额领料单”属于 _。读书破万卷下笔如有神A、累计凭证B、外来凭证C、付款凭证D、汇总凭证6、多栏式银行存款日记账属于_。A、总分类账B、明细分类账C、备查账D、序时账7、对各项财产的增减变化，根据会计凭证连续记载并随时结出余额的制度是 _。A、实地盘存制B、应收应付制C、永续盘存制D、实收实付制8、财 产清 查 中 盘亏 是 有 保管 人 员 失 职造 成 的，应计 入_。A、管理费用B、其它应收款C、营业外支出D、生产成本9、编制利润表的主要依据是_。A、资产、负债、所有者权益账户的本期发生额B、资产、负债、所有者权益账户的本期期末余额C、损益账户的本期发生额D、损益账户的本期期末余额10、利润表是反映企业 _ 的报表。文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7读书破万卷下笔如有神A、财务成果B、财务状况C、现金流量D、利润分配二、多项选择题（每题1 分共 5 分）1、按借贷记账法的要求，下列会计事项登记到账户贷方的是_。A、资产增加B、负债增加C、费用增加D、成本增加E、收入增加F、所有者权益增加2、下列经济业务中，不影响资产总额的是_。A、用银行存款购入原材料B、向购货单位赊购商品C、从银行提取现金D、用银行存款归还应付账款E、以银行存款支付本年的书报订阅费3、现金流量表中的现金是指_。A、库存现金B、银行存款C、其它货币资金D、现金等价物4、下 列 情 况 属 于 企 业 与 银 行 之 间 的 未 达 账 项 的 有文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7读书破万卷下笔如有神_。A、银行已收企业未收B、银行已付企业未付C、银行已收企业已收D、企业已收银行未收E、企业已付银行未付F、企业未付银行未付5、编制会计报表的基本要求包括_。A、数字真实B、文字清晰C、说明清楚D、内容简要E、内容完整F、报送及时三、判断题(每题 1 分，共 10 分)1、会计主体应该是独立核算的经济实体2、会计科目与会计账户是同义词，二者没有区别3、财务费用是一种期间费用，按月归集，月末全部转入“本年利润”账户4、财务成果是企业生产经营活动的最终成果，即利润或亏损5、按经济内容分类，“累计折旧”属于负债账户6、按经济内容分类，“预提费用”属于资产账户7、记账凭证按其所反映的经济业务内容不同，可以分为原始凭证、汇总凭证和累计凭证文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7读书破万卷下笔如有神8、永续盘存制对企业各项财产物资的增减变动，平时只登记增加数，不登记减少数9、银行存款的清查应采取银行存款日记账与银行存款总账核对的方法10、未达账项只在企业与银行之间发生，企业之间不会发生四、会计分录（每题2 分，共 36 分）1、采购甲材料 10 吨，每吨单价 1 000 元，增值税率为 17%，材料未到，货款未付。2、上述采购的材料到达入库，另支付运杂费500 元。3、领用甲材料，其中投入生产A 产品成本为 4 000 元，车间使用的成本为 5 00元。4、计提本月固定资产的折旧，其中生产车间的折旧为5 000元，管理部门折旧为1 000 元，销售部门折旧为500 元。5、购买一台设备，价格为1 0000元，增值税 17%，设备已安装使用。6、结算本月工资，其中生产 A 产品工人的 30 000元，车间管理人员的工资为 8 000 元，厂部管理人员工资为5 000 元，销售人员工资 4 000 元。7、按上述工资的 14%计提职工福利费。文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7读书破万卷下笔如有神8、本月共发生制造费用6 000元，其中计入 A 产品成本为 4000元，计入 B 产品成本 2 000元。9、本月一批 A 产品完工，验收入库，生产成本为10 000元。10、销售一批 A 产品 100 件，每件价格200 元，成本 120元，增值税为 17%，货款尚未收到。11、收到上述销售 A 产品的货款。12、转让一批甲材料，价格为1 000元，成本为 8 00元，增值税为 17%。13、支付全年书报订阅费2 400元，并确认本月承担的部分。14、预提本月负担的银行借款利息500元。15、以银行存款支付产品广告费1 500元。16、投资者王某追加投资10 000元。17、盘亏甲材料 2 000元，经查是保管人员保管不善造成的损失，责令其赔偿（不考虑增值税）。18、盘盈乙材料 1 000元，经批准冲减本月管理费用。五、业务计算题（共计29 分）(一)某企业将账簿与记账凭证核对时，发现以下问题：1、开出金额为 6000 元的现金支票，支付企业管理部门日常零文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7读书破万卷下笔如有神星开支。原编记账凭证的会计分录为：借：管理费用600 贷：银行存款600 2、购入材料一批，货款和增值税共计7 600 元。原编记账凭证的会计分录为：借：物质采购7 600 贷：银行存款7 600 3、结转本期商品销售收入500 000 元。原编记账凭证的会计分录为：借：本年利润500 000 贷：主营业务收入500 000 要求：以适当的方法更正上述错误，并写出过程。（每题2分，共 6 分）（二）资料：某企业 20XX 年 10月 31日，银行存款的账面余额为521400元，开户银行送来的对账单，其银行存款余额的508 000元，经查对，发现有以下未达账项：（1）10 月 30 日，委托银行收款50 000 元，银行已经文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7读书破万卷下笔如有神收妥，收款通知尚未送达企业；（2）10 月 30 日，企业开出现金支票，计1 600 元，企业已登记，银行未接到；（3）10 月 31 日，银行为企业支付电费1 000元，银行已入账，企业尚未入账；（4）10 月 31日，企业收到外单位的转账支票一张，计64 000 元，企业已入账，但未向银行办理解款手续要求：编写银行存款余额调节表。银行存款余额调节表项目金额项目金额企业银行存款账面余额银行对账单的存款余额加：银行已收、企业未收款项加：企业已收、银行未收款项减：银行已付、企业未付款项减：企业已付、银行未付款项调节后存款余额调节后存款余额（三）资料：文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z9D2P4L3 ZJ8O7Z1C5E7文档编码:CC4S6B7H6P8 HF6Z