2021年会计制度设计形成性考核第三次作业答案.pdf

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1、会计制度设计形成性考核第三次作业答案作业三1.某公司是一家新成立的单件小批多步骤生产的企业，现委托你设计该公司的成本计算方法及核算程序。要求：根据实际情况，说明该公司应以什么作为成本计算对象?适合采用哪一种成本计算方法?根据适用的成本计算方法设计其成本核算程序的流程。答：该公司适合采用分批法计算产品成本，即以产品的批别或件别作为成本计算对象。根据原始凭证、其他有关资料，编制各种要素费用分配表。各种要素费用中，基本生产车间发生用于产品生产、有对应成本项目的费用记入“基本生产成本明细账”，否则记入“制造费用明细账”;辅助生产车间发生的费用记入“辅精品w o r d 可编辑资料-第 1 页，共 5

2、页-助生产成本明细账”;企业行政管理部门发生的费用记入“管理费用明细账”。将归集在“辅助生产成本明细账”的费用编制辅助生产费用分配表，分配记入“基本生产成本明细账”、“辅助生产成本明细账”、“管理费用明细账”等。将归集在制造费用明细账”的费用编制制造费用分配表，分配记入“基本生产成本明细账”。将归集在“基本生产成本明细账”的费用经在完工产品与在产品之间分配后，将完工产品成本记入“库存商品明细账”。2 企业设计短期债券购入和处置业务处理程序?短期债券购入业务处理程序：1.由投资业务部门编制“股票或债券的投资计划书”，经批准后据此填制“证券购入通知单”一式两联，一联留存，一联交会计部门审批后交出纳

3、部门。精品w o r d 可编辑资料-第 2 页，共 5 页-文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D

4、6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T

5、1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6

6、B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I

7、8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y

8、2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:C

9、N6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N72.出纳根据“证券购入通知单”开出支票，经审核盖章并登记支票登记簿后交证券公司。3.出纳收到证券公司的有价证券后，根据证券、支票存根及“证券购入通知单”编制付款凭证，并据以登记银行存款日记账。4.会计部

10、门收到付款凭证及有关单据后，登记有关账簿及证券投资登记簿。短期债券处置业务处理程序：1.投资业务部门根据证券市场价格及企业投资目标的实现程度，提出证券出售申请，经审批后编制“证券出售通知单”办理证券的卖出手续。2.会计部门收到证券公司转来的“证券出售通知单”后进行审核，并交出纳部门。3.出纳部门根据会计部门转来的“证券出售通知单”及银行转来的收账通知编制付款凭证，并登记银行存款日记账。精品w o r d 可编辑资料-第 3 页，共 5 页-文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1

11、A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B

12、8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8

13、D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2

14、T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN

15、6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7

16、I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4

17、Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N74.会计部门根据出纳部门转来的付款凭证及有关原始凭证，登记有关账簿及证券投资登记簿。3.现有一家成立不久的企业,最近固定资产购建业务较多.请为该企业设计一套固定资产核算所需的帐户,并对这些帐户的核算用途作简要说明.答 1)“固定资产”帐户.凡符合固定资产标准的资产均通过本帐户核算,本帐户只核算固定资产的原值.企业应按“固定资产登记簿”和”固定资产卡片”设置的固定资产类别、使用部门和每项固定资产设置明细帐.经营租入的固

18、定资产,应另设备查簿进行登记,不在本帐户核算.(2)“在建工程”帐户.凡为建造或修理固定资产而进行的各项建筑和安装工程,包括固定资产新建工程、改扩建工程、大修理工程、购入需安装的固定资产安装工程等发生的实际支出,以及改扩建工程等转入的固定资产净值,均通过本帐户核算.本帐户应按工程物资的类别、品种设置明细账.(3)“工程物资”帐户设置.本帐户用于核算企业库存的用于建造或修理固定资产工程项目的各项物资的实际成本.本帐户应按工程物资的类别、品种设置明细账.(4)“累计折旧”帐户设置.为提供固定资产的原值信息,固定资产损耗的价值不直接冲减固精品w o r d 可编辑资料-第 4 页，共 5 页-文档编

19、码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4

20、 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1

21、 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文

22、档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7

23、T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10

24、P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N

25、7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7定资产帐户,而通过本帐户来专门核算,它是”固定资产”帐户的备抵帐户.本帐户只进行总分类核算,不进行明细分类核算.需要查明某项固定资产的已提折旧,可以根据固定资产卡片上所记载的该项固定资产原价、折旧率和实际使用年限等资料进行计算.(5)“固定资产清理”帐户.因出售、转让、

26、报废、毁损及对外捐赠而进行的固定资产处置,包括清理的固定资产净值及其清理过程中所发生的清理费用和清理收入等,均通过本帐户核算.本帐户应按被清理的固定资产设置明细帐.(6)“固定资产减值准备”帐户.它核算企业固定资产减值准备的提取、恢复等情况.该帐户是固定资产净值的备抵帐户.(7)“在建工程减值准备”帐户.它核算企业在建工程减值准备的提取、恢复等情况.该帐户是“在建工程”帐户的备抵帐户.精品w o r d 可编辑资料-第 5 页，共 5 页-文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1

27、A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B

28、8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8

29、D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2

30、T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN

31、6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7

32、I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7文档编码:CN6B8C9O7T4 HG7I8D6U10P1 ZR4Y2T1A7N7