(最新)_任务电大会计制度设计.pdf

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1、1/5 一、辨析题1、答：不正确。这一做法属于对会计政策的变更。会计政策的变更与会计差错是有区别的,会计政策变更是因为（1）法律法规等要求变更，本题就是这个原因；（2）变更能提供更可靠，相关性更高的会计信息。而差错通常包括计算错误，应用会计政策错误，疏忽或曲解事实及舞弊产生的影响以及漏记已完成的交易等。一、辨析题2、答：这句话是正确。根据会计准则和相关会计制度，该项交易符合销售收入确认条件，应确认为当期收入二、论述题1、答：主营业务收入，指企业从事某种主要生产、经营活动所取得的营业收入。简单的说，就是企业工商营业执照中注册的主营和兼营的工程内容主营的业务内容就是主营业务收入。它的账户贷方登记企

2、业销售商品，提供劳务的而取得的收入，借方登记销售退回和在期末接转入本年利润的数额。期末结转后无余额。营业外收入指企业发生的与生产经营无直接关系的各项收入。它主要包括下列内容：（1）固定资产盘盈；（2）处置固定资产净收益；（3）非货币性交易收益；2/5（4）出售无形资产收益；（5）罚款净收入；（6）因债权人原因确实无法支付的帐款；（7）教育费附加返还款。通过“营业外收入”科目核算。该科目可按营业外收入工程进行明细核算。期末，应将该科目余额转入“本年利润”科目，结转后本科目无余额。作为营业外收入，必须同时具备两个特征：一是意外发生，企业无力加以控制；二是偶然发生，不重复出现。此题中有一笔业务是对方

3、未履行合同而收取的5 万元罚款，显然是属于营业外收入，通过“盈余公积法定盈余公积”账户来核算是不妥的，这不符合新会计准则规定。正确的账务处理应该如下：借：银行存款 50000 贷：营业外收入 50000 二、论述题2、答：1.住宿。公司全体人员平均每天不能超过100 元。点评：住宿标准应区别员工级别及地域差别予以报销：（1）国内出差地域分为三类：一类为港澳台；二类为深圳、上海、广州、海南、珠海特区；三类之外的地区。副总以上相当职务出差一类地区可报销 140 元、二类地区 100 元、三类地区 80元相当职务出差一类地区可报销 100 文档编码:CV8F8M1I6N1 HX9A10L6R3P7

4、ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档

5、编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N

6、1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P

7、7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8

8、文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I

9、6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R

10、3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M83/5 元、二类地区 80 元、三类地区 60 元；一般办事人员出差一类地 80 元、二类地区 60 元、三类地区 40 元。（2）出差住宿费在规定的限额内凭据报销，实际住宿费超过规定限额标准的部分自理。特殊情管财务工作的副总或其委托人签字批准。实际住宿费未达到规定限额标准的，按二者差额的 50 给奖励。（3）员工在出差期

11、间由接待单位接待，无住宿收据的，一律不报销住宿费。2.出差补助。按出差起止时间每天补助20 元。点评：出差补助应区分本县（市）、本省、外省、特区、境内、境外出差。3.车船票。按出差规定的往返地点、里程，凭票据核准报销。点评：车船费要求太笼统，应区分相应级别和不同情况。如：副总级别以上可据实报销，中层可享受坐软卧、三等船舱；一般员工只能享受硬坐卧。乘坐硬坐卧或长途汽车夜间超过六小时及连续小时以上的，可享受票价60的补贴。4.市内交通费。控制在人均每天10 元以内，凭票据报销。点评：出差期间每人每日享受10 元交通补贴，原则上不得发生出租车费用。（特殊情况需请示副总，报销时须在发票上注明出发地、目

12、的地）。5.其他杂费。其他杂费包括餐费、邮寄费、电话费等，控制在人均每天50 元以内，凭票据报销。点评：餐费文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8

13、文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I

14、6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R

15、3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3

16、M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M

17、1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L

18、6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M84/5 单独列明，出差期间来回路途中可享受20 元误餐补贴。如遇会议或培训统一安排可实报实销。电话费应出具电信部门打印的话费清单；邮寄费需加填费用报销单报销

19、，不得合并在报销。6.报销审批手续，根据出差人员事先整理好的报销单据，报财务经理审核后，才能报销。点评：根据出差人员事先整理好的报销单据，报部门主管签字并经财务经理审核后才能报销。7.特别规定，出差乘坐飞机需要部门经理批准，连续3 个月亏损的单位的人员出差，一律不准乘坐飞机。点评：根据第三款车船费报销的有关规定，员工出差原则上不得乘坐飞机，特殊情况需填写申请表报主管副总同意后方能报销。三、作品题答：该外商投资企业该项业务内部控制制度和核算方法：（1）接受捐赠的固定资产作价的合理性。由于捐赠方无法提供该固定资产的有关凭证,应按以下顺序确定入账价值:同类或类似固定资产存在活跃市场的，按同类或类似固

20、定资产的市场价格估计的金额，加上应支付的相关税费，作为入帐价值；同类或类似固定资产不存在活跃市场的，按该接受捐赠的固定资产的预计未来现金流量现值，作为文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9

21、A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3

22、X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:

23、CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 H

24、X9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 Z

25、U3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编

26、码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M85/5 入帐价值。（2）移交手续和验收手续是否合法。（3）该外商投资企业接受捐赠固定资产应转入资本公积的金额，借记

27、：“待转资产价值”帐户，贷记“资本公积其他资本公积”帐户。文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6

28、R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E

29、3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8

30、M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10

31、L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B

32、3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8文档编码:CV8F8M1I6N1 HX9A10L6R3P7 ZU3X1B3E3M8