《基础会计》课后练习题答案.pdf

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1、第 1 章会计得发展与会计目标第 2 章会计要素与会计等式一、会计要素参考答案:二、会计等式参考答案:交易或事项序号作业要求综合会计等式资产+费用=负债+所有者权益+收入2009 年 8 月 1 日余额0 500000 0 1 交易或事项类型等式双方要素同增会计确认会计计量+58500+58500 等式变动结果2 交易或事项类型等式左方要素(或资产要素内部)有增有减会计确认会计计量固定资产+200000银行存款-200000 等式变动结果3 交易或事项类型等式双方要素同增会计确认会计计量+150000+150000 等式变动结果4 交易或事项类型等式左方要素有增有减会计确认会计计量-600+6

2、00 等式变动结果5 交易或事项类型等式双方要素同增会计确认会计计量+12000+12000 等式变动结果6 交易或事项类型等式双方要素同减会计确认会计计量-90000-90000 等式变动结果7 交易或事项类型等式双方要素同增会计确认会计计量+100000+100000 等式变动结果8 交易或事项类型等式双方要素同增会计确认会计计量+1500000+1500000 等式变动结果试分析归纳交易或事项影响会计等式得规律:当影响会计等式双方要素同时增加得交易或事项发生时,会计等式双方得合计数会同时增加,双方保持平衡关系;当影响会计等式双方要素同时减少得交易或事项发生时,会计等式双方得合计数也会同时

3、减少,等式双方仍保持平衡关系。当影响会计等式左方或右方要素有增有减得交易或事项发生时,会计等式双方得合计数不变,等式双方仍然保持平衡关系。说明无论发生什么类型得交易或事项,会计等式双方得平衡关系都就是不会被打破得。第 3 章文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ

4、1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10

5、E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 Z

6、M2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2

7、C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档

8、编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2

9、B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4文档编码:CE2B10M7P

10、7H5 HZ1J2G10E4Y5 ZM2R2Y2C1P4账户设置一、会计要素与会计科目参考答案:单位:元资料序号属于会计要素类别及金额应归属会计科目资产负债所有者权益1 1000 库存现金2 387000 银行存款3 19000 原材料4 900000 固定资产5 800000 固定资产6 股本7 80000 应收账款8 120000 短期借款9 50000 库存商品10 350000 应付账款11 75000 盈余公积12 150000 生产成本13 204000 预收账款14 117000 预付账款合计674000 二、会计账户参考答案:账户名称期初余额本期增加发生额本期减少发生额期末余额

11、银行存款180000 30000 10000 1000 20000 80000 99000 应付账款40000 50000 60000 80000 70000 原材料25000 10000 50000 80000 5000 短期借款10000 30000 20000 20000 销售费用0 1000 1000 0 本年利润50000 1000 49000 固定资产300000 60000 360000 生产成本30000 80000 100000 10000 库存商品0 100000 100000 第 4 章文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档

12、编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5

13、L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P

14、4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3

15、文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4

16、O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z

17、4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4

18、I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3复式记账一、借贷记账法参考答案:1、根据所给交易或事项编制会计分录。(1)借:银行存款 400000 贷:股本 400000 (2)借:固定资产 80000 贷:银行存款 80000 (3)借:在途物资 30000 贷:应付账款 30000 (4)借:库存现金 4000 贷:银行存款 4000 (5)借:银行存款 40000 贷:短期借款 4000

19、0 (6)借:应付账款 70000 贷:银行存款 70000 (7)借:生产成本 9000 贷:原材料 9000 (8)借:短期借款 60000 贷:银行存款 60000 2、根据给出余额资料得账户开设并登记有关明细分类账户。库存现金月初余额600(4)4000 本月合计4000 月末余额4600 银行存款月初余额400000(2)80000(1)400000 (4)4000 (5)40000(6)70000(8)60000 本月合计440000 本月合计214000 月末余额626000 在途物资(3)30000 本月合计30000 月末余额30000 固定资产月初余额320000(2)80

20、000 本月合计80000 月末余额400000 原材料文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z

21、4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4

22、I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7

23、K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S

24、2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4

25、Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10

26、P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3月初余额9400(7)9000 本月合计0 本月合计9000 月末余额400 生产成本月初余额30000 (7)9000 本月合计9000 月末余额39000 短期借款(8)60000 月初余额20000(5

27、)40000 本月合计60000 本月合计40000 月末余额0 应付账款(6)70000 月初余额100000(3)30000 本月合计70000 本月合计30000 月末余额60000 股本月初余额640000(1)400000 本月合计400000 月末余额3、编制“总分类账户发生额及余额试算表”。总分类账户发生额及余额试算表单位:元账户名称期初余额本期发生额期末余额借方贷方借方贷方借方贷方库存现金600 4000 4600 银行存款400000 440000 214000 626000 在途物资30000 30000 原材料9400 9000 400 固定资产320000 80000

28、400000 生产成本30000 9000 39000 短期借款20000 60000 40000 应付账款100000 70000 30000 60000 股本640000 400000 合计760000 760000 693000 693000 二、平行登记参考答案:1、编制会计分录。(1)借:固定资产50000 贷:应付账款东华公司50000 (2)借:在途物资 H材料20000 文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4

29、S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P

30、4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS1

31、0P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5

32、L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U

33、3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:C

34、S10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 H

35、A5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3Y材料16000 贷:银行存款20000 应付账款贸发公司16000 (3)借:应付账款东华公司50000 贷:银行存款50000 (4)借:应付账款贸发公司36000 贷:银行存款36000 (5)借:生产成本 A产品34000 贷:原材料 H材料28000 Y材料6000 2、开设并登记“在途物资”、“应付账款”与“原材料”总分类账户与明细分类账户。在途物资月初余额8000 (2)36000 本月合计36000 月末余额44000 应付账款(3)50000 月初余额

36、50000 (4)36000(1)50000 (2)16000 本月合计86000 本月合计66000 月末余额30000 原材料月初余额40000(5)34000 本月合计0 本月合计34000 月末余额6000 在途物资 H材料月初余额6000 (2)20000 本月合计20000 月末余额26000 在途物资 Y材料月初余额2000 (2)16000 本月合计16000 月末余额18000 原材料 H材料月初余额30000(5)28000 本月合计0 本月合计28000 月末余额2000 原材料 Y材料月初余额10000(5)6000 文档编码:CS10P7K4O5L3 HA5L4S2Z

37、4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4

38、I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7

39、K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S

40、2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4

41、Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10

42、P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L

43、4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3本月合计0 本月合计6000 月末余额4000 应付账款东华公司(3)50000 月初余额30000 (1)50000 本月合计50000 本月合计50000 月末余额30000 应付账款贸发公司(4)36000 月初余额20000(2)16000 本月合计36000 本月合计16000 3、编制“总分类账户与明细

44、分类账发生额及余额试算表”。总分类账户与明细分类账发生额及余额试算表单位:元账户名称期初余额本期发生额期末余额借方贷方借方贷方借方贷方“在途物资”总账80003600044000“在途物资”明细账合计80003600044000H材料60002000026000Y 材料20001600018000“应付账款”总账50000860006600030000“应付账款”明细账合计50000860006600030000东华公司30000500005000030000贸发公司2000036000160000“原材料”总账40000340006000“原材料”明细账合计40000340006000H材料

45、30000280002000Y 材料1000060004000第 5 章会计凭证一、专用记账凭证参考答案:1、应填制收款记账凭证。收款记账凭证借方科目:银行存款 20年 10 月 3 日银收 字第 1 号摘要贷方科目金额记账文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S

46、2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4

47、Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10

48、P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L

49、4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3

50、P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS10P7K4O5L3 HA5L4S2Z4P4 ZT3U3P4Q4I3文档编码:CS