2017年4月自考企业会计学考试真题.pdf

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1、2017 年 4 月自考企业会计学考试真题 以下为大家带来的是 2017 年 4 月企业会计学考试真题，各位小伙伴们可以自行参考练习。2017年 4 月高等教育自考企业会计学真题 一、单项选择题(本大题共 20 小题，每小题 1 分，共 20 分)1、会计的首要职能是()A、会计监督 B、会计记录 C、会计报告 D、会计核算 2、将一个持续经营企业的生活经营活动划分为若干连续、相等的期间，这一会计假设称为()A、会计主体 B、会计分期 C、货币计量 D、权责发生制 3、企业日常经营活动的现金支取需开立的银行结算账户是()A、一般存款账户 B、专用存款账户 C、临时存款账户 D、基本存款账户 4

2、、某企业购入股票作为交易性金融资产，购入价格 11900 元，其中包括已选出但尚未发放的现金股利1500 元，另支付相关税费 100 元。则该交易性金融资产的入账价值是()A、10400 元 B、10500 元 C、11900 元 D、12000元 5、某公司 2015 年年初“坏账准备”账户贷方余额为 3000 元，年末应收账款余额未 900000 元，估计坏账率为 5%，则年末应计提的坏账准备为()A、42000 元 B、45000 元 C、45150 元 D、48000元 6、某公司销售商品，价款为 20000 元，增值税税额为 3400 元。取得一张面值为 23400 元、期限 4 个

3、月、年利率 5%的商业汇票。该汇票的到期值为()A、20000 元 B、23400 元 C、23790 元 D、24570元 7、我国会计制度规定，应计入存货采购成本的是()A、享有的商业折扣 B、享有的现金折扣 C、入库后的仓储费 D、运输途中非合理损耗 8、物价上涨时，会导致企业高估当期利润的发出存货计价方法是()文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5

4、F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10

5、文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6

6、T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N

7、10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR

8、6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X

9、2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码

10、:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10 A、个别计价法 B、先进先出法 C、加权平均法 D、移动平均法 9、“在途物资”账户的期末借方余额表示()A、库存材料的实际成本 B、库存材料的计划成本 C、在途材料的实际成本 D、在途材料的计划成本 10、下列关于固定资产会计处理的说法中，不正确的是(

11、)A、日常维修支出计入固定资产成本 B、建造固定资产过程中耗用的人工费用计入在建工程成本 C、固定资产达到预定可使用状态后的利息支出计入财务费用 D、固定资产的更新改造支出符合资本化条件的计入固定资产成本 11、下列各项中，属于投资性房地产的是()A、自用的房屋 B、出租的房屋 C、租入的房屋 D、出借的房屋 12、下列票据中，通过“应付票据”账户核算的是()A、支票 B、商业汇票 C、银行汇票 D、银行本票 文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:

12、CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7

13、E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL

14、3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8

15、W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5

16、 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F

17、10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文

18、档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10 13、下列各项中，不属于职工薪酬内容的是()A、职工奖金 B、住房公积金 C、职工福利费 D、职工报销的差旅费 14、企业以面值发行债券称为()A、折价发行 B

19、、议价发行 C、溢价发行 D、平价发行 15、当月销售商品因质量问题发生销售退回，正确的会计处理是()A、增加管理费用 B、冲减营业外收入 C、增加营业外收入 D、冲减主营业务收入 16、大量大批多步骤生产的产品通常适用的产品成本计算方法是()A、品种法 B、分批法 C、分步法 D、约当产量法 17、下列各项中，属于期间费用的是()A、审计费 B、车间办公费 C、生产工人工资 D、生产设备折旧费 18、下列各项中，属于企业营业收入的是()A、接受捐赠收入 B、取得罚款收入 C、提供劳务收入 D、出售无形资产净收益 文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M

20、7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 Z

21、L3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B

22、8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y

23、5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5

24、F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10

25、文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6

26、T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10 19、下列各项中，不属于现金流量表中现金范围的是()A

27、、库存现金 B、可随时支取的活期存款 C、不能随时支取的定期存款 D、提前通知银行便可支取的定期存款 20、下列指标中，反映企业营运能力的是()A、每股盈余 B、速动比率 C、销售净利率 D、存货周转率 二、多项选择题(本大题共 5 小题，每小题 2 分，共 10 分)21、下列各项中，属于会计计量属性的有()A、现值 B、重置成本 C、历史成本 D、公允价值 E、可变现净值 22、投资按其性质，可分为()A、对外投资 B、对内投资 C、债权性投资 D、权益性投资 E、混合性投资 23、下列项目中，属于存货的有()A、原材料 B、在建工程 C、生产成本 D、工程物资 E、库存商品 文档编码:C

28、O5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E

29、10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3

30、H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W

31、1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5

32、HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F1

33、0X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档

34、编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T1

35、0M7E10 24、下列各项税金中，不计入管理费用的有()A、印花税 B、增值税 C、消费税 D、企业所得税 E、城市维护建设税 25、根据我国企业会计准则规定，企业财务报表应包括()A、利润表 B、报表附注 C、资产负债表 D、现金流量表 E、所有者权益变动表 三、简答题(本大题共 4 小题，每小题 5 分，共 20分)26、简述其他货币资金的含义及其内容。27、应收账款在哪些情况下应确认为坏账?28、或有事项具有哪些基本特征?29、什么是偿债能力?评价企业偿债能力的财务指标有哪些?四、账务处理器(本大题共 3 小题，每小题 10 分，共 30 分)30、甲公司有关长期股权投资的经济业务如下

36、：(1)2014年 1 月 1 日，甲公司以银行存款 3335000元购入 A公司 20%的股份，另支付相关税费 5000 元，文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y

37、5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5

38、F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10

39、文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6

40、T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N

41、10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR

42、6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X

43、2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10能够对 A公司施加重大影响，采用权益法核算。投资时A公司可辨认净资产公允价值为 16700000 元。(2)2014年 12 月 31 日，A公司当年实现净利润1100000 元。(3)2015年 3 月 1 日，A公司宣告分配现金股利300000 元。(4)2015年 4 月 15 日，收到现金股利存入银行。要求：(1)编制 2014 年 1 月 1 日甲公司取得长期股权投资的会计分录;(2)编制 2014 年 12 月 31 日甲公司应享有

44、 A公司净利润份额的会计分录;(3)编制 2015 年 3 月 1 日甲公司享有 A公司分配现金股利份额的会计分录;(4)编制 2015 年 4 月 15 日甲公司收到现金股利的会计分录。(“长期股权投资”科目要求写明细科目)31、乙公司为增值税一般纳税人，有关固定资产业务如下：文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N

45、10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR

46、6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X

47、2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码

48、:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M

49、7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 Z

50、L3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B8W1N10 ZL3H6T10M7E10文档编码:CO5F10X2R5Y5 HR6H2B