初级会计师考试

初级会计师考试 securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 一、单项选择题 1. 下列各种产品成本计算方法，适用于大量大批多步骤生产，且需要计算半成品成本的是( )。 A.品种法 B.分批法 C.逐步结转分步法 D.平行结转分步法 2. 甲企业期末“原材料”科目余额为100万元，“生产成本”科目余额为70万元，“材料成本差异”科目借方余额为5万元，“库存商品”科目余额为 150万元，“委托代销商品”15万元，“工程物资”科目余额为200万元。则甲企业期末资产负债表中“存货”项目的金额为( )万元。 A.250 B.320 C.340 D.540 3. 下列各项，应计入营业外收入的是( )。 A.销售商品取得的收入 B.转销无法偿还的应付账款 C.出售原材料取得的收入 D.转让交易性金融资产取得的净收益 4. 某企业2007年11月主营业务收入为200万元，主营业务成本为150万元，管理费用为8万元，公允价值变动收益3万元，资产减值损失为1万元，投资收益为7万元，营业外收入6万元。假定不考虑其他因素，该企业当月的营业利润为( )万元。 A.42 B.45 C.51 D.57 5. 某企业2008年度的利润总额为900万元，其中包括本年收到的国库券利息收入10万元;税法当期可以扣除的业务招待费为300万元，实际发生的业务招待费为410万元，企业所得税税率为25%。该企业2008年应交的所得税为( )万元。 A.225 B.250 C.222.5 D.275 6. 某工业企业本期营业利润为200万元，管理费用为15万元，投资收益为30万元，营业外支出5万元，所得税费用为30万元。假定不考虑其他因素，该企业本期净利润为( )万元。 securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire A.160 B.165 C.200 D.210 7. A股份有限公司委托券商代理发行股票10 000万股，每股面值1元，每股发行价格1元。按发行价格的1%向券商支付发行费用。该公司资本公积(股本溢价)账户的贷方余额为60万元，盈余公积账户的贷方余额为50万元。该公司在收到股款时，应记入“资本公积”科目的金额为( )万元。 A.0 B.50 C.40 D.100 8. 某企业年初未分配利润为100万元，盈余公积40万元。本年净利润为1000万元，按10%计提法定盈余公积，按10%计提任意盈余公积，宣告发放现金股利为200万元，该企业期末留存收益的金额为( )万元。 A.1040 B.1140 C.940 D.740 9. 企业接受现金捐赠，应计入的科目为( )。 A.营业外收入 B.未分配利润 C.盈余公积 D.资本公积 10. 企业应收的商业承兑汇票到期，付款人违约拒绝或无力支付票款的，应将应收票据按票面金额转入( )。 A.应收账款 B.其他应收款 C.预付账款 D.预收账款 11. 委托加工的应税消费品收回后用于直接销售的，由受托方代收代缴的消费税，委托方应借记的会计科目是( )。 A.管理费用 B.委托加工物资 C.应交税费——应交消费税 D.营业税金及附加 12. 资产负债表日，交易性金融资产的公允价值高于其账面余额的差额，借记“交易性金融资产”科目，贷记( )。 A.“公允价值变动损益”科目 form (3), and accident hidden processing standard (4), and site security log 3, and security supplies acceptance records (business license, and production license, and factory certificate, and products detection report or its He proved material attached Hou) 4, and construction site temporary electricity archives (1), and site temporary electricity electrical operation security technology low-down (2), and construction site temporary electricity acceptance table (3), and grounding resistance test records (4), and mobile and the handheld mobile tool regularly insulation resistance test records (5), and electrical daily visits maintenance records (6), and construction site electrical equipment check records table (7), and distribution box each ten special check records table 5, and pit support nursing acceptance table (1), and pit adjacent buildings settlement observation records table (1 ), Deformation monitoring of Foundation pit support records in table 6, formwork supporting system acceptance table 7, template removal request form 8, a special type of scaffold (pick, try hung, attached lifting scaffolding) tables 9, scaffold erection acceptance acceptance form (General, high-rise scaffolding) 10, scaffolding removed (including the main component) application form 11, Derrick and crane installation acceptance form .. Site temporary power electrician safety technology gives the low-down (reference tables) construction construction construction organization name project name 5-4-1 content security technology to give the low-down the content must be approved by the technical training hold special operations after passing the examination certificate; The ease with which engaged in electrical work must meet the electrician required. On the more difficult and more complex electrical engineering shall not be completed by the lower-level electrician; Electricians must be familiar with the technical specifications of the temporary electricity in construction site safety; All insulation, testing tools, and should be properly kept, it is strictly prohibited to use, and should be inspected regularly, check; Line no load on or off, and prohibit the charged operation; Dangerous job, someone must monitor at the safe distance; When debugging and maintenance of electric power transmission, in addition to reliable power measures, should be hung at the switch box "action to suppress the closing" sign, and with special care; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan three copies of the form, team and keep a, filed a report, the security sector. Temporary electricity in construction site acceptance form project name supply planning capacity (KW) rated current a wire cross section ? plant protection system serial number check acceptance requirements results 1-construction organization design of temporary power supply on securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire B.“投资收益”科目 C.“交易性金融资产”科目 D.“长期股权投资减值准备”科目 13. 某企业月初结存材料的成本为40 000元，成本差异为超支差200元;本月入库材料的计划成本为60 000元，成本差异为节约差600元。当月生产车间领用材料的计划成本为70 000元。当月生产车间领用材料应负担的材料成本差异为( )元。 A.-280 B.280 C.-420 D.420 14. 甲企业对一项原值为100万元、已提折旧50万元的固定资产进行改建，发生改建支出60万元，改扩建过程中被替换部分的账面价值为15万元。则改建后该项固定资产的入账价值为( )万元。 A.95 B.110 C.145 D.160 15. 甲工业企业为增值税一般纳税人。本期外购原材料一批，购买价格为10 000元，增值税为1 700元，入库前发生的挑选整理费用为500元。该批原材料的入账价值为( )元。 A.10 000 B.11 700 C.10 500 D.12 200 16. 企业通过现金清查，库存现金短缺50元无法查明原因，经批准后，应借记的会计科目是( )。 A.待处理财产损溢 B.营业外支出 C.其他应收款 D.管理费用 17. 下列会计凭证，属于自制原始凭证的是( )。 A.取得的购货发票 B.借款单 C.支付款项时取得的收据 D.职工出差取得的飞机票 18. 企业销售费用明细账通常采用的格式是( )。 A.卡片式 B.多栏式 securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire C.数量金额式 D.三栏式 19. 事业单位的会计要素分为( )。 A.资产、负债、所有者权益、收入和费用 B.资产、负债、净资产、收入和费用 C.资产、负债、净资产、收入和支出 D.资产、负债、所有者权益、收入、费用和利润 20. 下列各项中，属于会计基本职能的是( )。 A.进行会计核算和实施会计监督 B.预测经济前景 C.编制会计报表 D.实施会计监督 二、多项选择题 1. 下列各项现金流出，属于企业现金流量表中投资活动产生的现金流量的有 ( )。 A.偿还应付账款 B.购入固定资产 C.购入股票 D.购入无形资产 2. 下列各项，不属于企业留存收益的有( )。 A.法定盈余公积 B.股本 C.资本公积 D.未分配利润 3. 下列各项属于企业无形资产的有( )。 A.专利权 B.商标权 C.著作权 D.商誉 4. 下列各项支出，应在企业应付职工薪酬中列支的有( )。 A.职工因工负伤赴外地就医路费 B.企业医务人员的工资 C.退休人员的退休金 D.退休人员的医药费 5. 下列各项，影响固定资产折旧的因素有( )。 A.原价 B.预计净残值 form (3), and accident hidden processing standard (4), and site security log 3, and security supplies acceptance records (business license, and production license, and factory certificate, and products detection report or its He proved material attached Hou) 4, and construction site temporary electricity archives (1), and site temporary electricity electrical operation security technology low-down (2), and construction site temporary electricity acceptance table (3), and grounding resistance test records (4), and mobile and the handheld mobile tool regularly insulation resistance test records (5), and electrical daily visits maintenance records (6), and construction site electrical equipment check records table (7), and distribution box each ten special check records table 5, and pit support nursing acceptance table (1), and pit adjacent buildings settlement observation records table (1 ), Deformation monitoring of Foundation pit support records in table 6, formwork supporting system acceptance table 7, template removal request form 8, a special type of scaffold (pick, try hung, attached lifting scaffolding) tables 9, scaffold erection acceptance acceptance form (General, high-rise scaffolding) 10, scaffolding removed (including the main component) application form 11, Derrick and crane installation acceptance form .. Site temporary power electrician safety technology gives the low-down (reference tables) construction construction construction organization name project name 5-4-1 content security technology to give the low-down the content must be approved by the technical training hold special operations after passing the examination certificate; The ease with which engaged in electrical work must meet the electrician required. On the more difficult and more complex electrical engineering shall not be completed by the lower-level electrician; Electricians must be familiar with the technical specifications of the temporary electricity in construction site safety; All insulation, testing tools, and should be properly kept, it is strictly prohibited to use, and should be inspected regularly, check; Line no load on or off, and prohibit the charged operation; Dangerous job, someone must monitor at the safe distance; When debugging and maintenance of electric power transmission, in addition to reliable power measures, should be hung at the switch box "action to suppress the closing" sign, and with special care; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan three copies of the form, team and keep a, filed a report, the security sector. Temporary electricity in construction site acceptance form project name supply planning capacity (KW) rated current a wire cross section ? plant protection system serial number check acceptance requirements results 1-construction organization design of temporary power supply on securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire C.使用寿命 D.已计提的减值准备 6. 下列各项中，不应计入交易性金融资产入账价值的有( )。 A.购买股票支付的买价 B.支付的税金、手续费等 C.支付的已到付息期但尚未领取的利息 D.支付的已宣告但尚未发放的现金股利 7. 下列各项中，应计入应收账款入账价值的有( )。 A.确认商品销售收入尚未收到的价款 B.代购货单位垫付的运杂费 C.增值税销项税额 D.销售货物发生的商业折扣 8. 下列各项中，属于原始凭证基本内容的是( )。 A.原始凭证名称 B.经济业务内容 C.填制原始凭证的日期 D.填制单位签章 9. 下列各项费用，能通过“销售费用”科目核算的有( )。 A.业务招待费 B.专设销售机构的职工薪酬 C.预计产品质量保证损失 D.工会经费 10. 下列各项，能够引起负债项目发生变动的有( )。 A.用盈余公积弥补亏损 B.宣告分配现金股利 C.支付现金股利 D.提取任意盈余公积 11. 下列各种方法，属于辅助生产成本分配方法的有( )。 A.交互分配法 B.直接分配法 C.约当产量法 D.机器工时比例法 12. 下列资产负债表项目，应根据有关科目余额减去其备抵项目后的净额填列的 有( )。 A.货币资金 B.交易性金融资产 C.长期股权投资 D.应收账款 securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 13. 下列各项，影响企业利润表中“营业利润”的项目有( )。 A.主营业务收入 B.营业外收入 C.投资收益 D.资产减值损失 14. 下列各项中，最终应计入产品生产成本的有( )。 A.生产工人工资 B.生产产品耗用的材料费用 C.生产设备的折旧费 D.业务招待费 15. 下列各科目的余额，期末应结转到“本年利润”科目的有( )。 A.其他业务收入 B.营业外支出 C.投资收益 D.所得税费用 三、判断题 1. 企业因解除与职工劳动关系给予的补偿，不属于职工薪酬的内容。( ) 2. 如果企业2008年度末将“本年利润”科目的余额2 000万元结转到“利润分配——未分配利润”科目，则在未发生记账等方面错误的情况下，该企业2008年度利润表中的净利润也应为2 000万元。( ) 3. 企业在采用支付手续费的代销方式销售商品的情况下，应在收到代销清单时确认收入。( ) 4. 企业提供劳务时，如资产负债表日不能对交易的结果作出可靠估计，应按已经发生的劳务成本确认收入，并按相同金额结转成本。( ) 5. 企业出售无形资产取得的款项扣除其成本及相关费用后的净额，应当计入营业外收入或营业外支出。( ) 6. 企业出售不动产计算应交的营业税应直接计入营业外支出科目。( ) 7. 随同商品出售而不单独计价的包装物，在领用时应将其成本计入“销售费用”。( ) 8. 长期股权投资成本法下，投资持有期间被投资单位宣告分派现金股利或利润时，企业应按照持股比例全部确认为投资收益。( ) form (3), and accident hidden processing standard (4), and site security log 3, and security supplies acceptance records (business license, and production license, and factory certificate, and products detection report or its He proved material attached Hou) 4, and construction site temporary electricity archives (1), and site temporary electricity electrical operation security technology low-down (2), and construction site temporary electricity acceptance table (3), and grounding resistance test records (4), and mobile and the handheld mobile tool regularly insulation resistance test records (5), and electrical daily visits maintenance records (6), and construction site electrical equipment check records table (7), and distribution box each ten special check records table 5, and pit support nursing acceptance table (1), and pit adjacent buildings settlement observation records table (1 ), Deformation monitoring of Foundation pit support records in table 6, formwork supporting system acceptance table 7, template removal request form 8, a special type of scaffold (pick, try hung, attached lifting scaffolding) tables 9, scaffold erection acceptance acceptance form (General, high-rise scaffolding) 10, scaffolding removed (including the main component) application form 11, Derrick and crane installation acceptance form .. Site temporary power electrician safety technology gives the low-down (reference tables) construction construction construction organization name project name 5-4-1 content security technology to give the low-down the content must be approved by the technical training hold special operations after passing the examination certificate; The ease with which engaged in electrical work must meet the electrician required. On the more difficult and more complex electrical engineering shall not be completed by the lower-level electrician; Electricians must be familiar with the technical specifications of the temporary electricity in construction site safety; All insulation, testing tools, and should be properly kept, it is strictly prohibited to use, and should be inspected regularly, check; Line no load on or off, and prohibit the charged operation; Dangerous job, someone must monitor at the safe distance; When debugging and maintenance of electric power transmission, in addition to reliable power measures, should be hung at the switch box "action to suppress the closing" sign, and with special care; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan three copies of the form, team and keep a, filed a report, the security sector. Temporary electricity in construction site acceptance form project name supply planning capacity (KW) rated current a wire cross section ? plant protection system serial number check acceptance requirements results 1-construction organization design of temporary power supply on securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 9. 对于真实、合法、合理但内容不够完整、填写有错误的原始凭证，应该退回给有关经办人员，由其负责将有关凭证补充完整、更正错误或重开后，再办理正式的会计手续。( ) 10. 企业盘盈的固定资产应该通过“待处理财产损溢”科目核算。( ) 四、计算题 1. A企业2006年1月1日以银行存款100 000元购入一项专利的所有权，该项专利权有效使用年限为10年，供管理部门使用。该专利权采用直线法摊销，无净残值。2008年1月1日，该企业将上述专利权的所有权转让，取得转让收入90 000元，转让专利权涉及的营业税税率为5%。 要求:编制该企业购入专利权，每年专利权摊销和转让专利权的会计分录。 2. 某企业A产品经过两道工序加工完成。A产品耗用的原材料在开始生产时一次投入。生产成本在完工产成品之间分配采用约当产量比例法。2007年8月A产品有关的资料如下: (1)本月完工产品140件。月末在产品数量及完工程度为:第一道工序50件，本工序在产品完工程度相当于完工产成品的50%;第二道工序60件，本工序在产品完工程度相当于完工产成品的75%，见表一。 (2)产品成本计算单有关资料，见表二。 表一:各工序约当产量计算表有关资料: 工序 月末在产品数量 在产品完工程度 1 50 50% 2 60 75% 合计 110 —— 表二:产品成本计算单有关资料: 各工序约当产量计算表 2007年8月 产品成本计算表单位:元 securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 产品名称:A产品 2007年8月产成品数量:件 要求: (1)编制本月A产品各工序约当产量计算表(不需列出计算过程)。 (2)编制本月A产品的成本计算单(不需列出计算过程)。 (3)编制完工A产品入库的会计分录。 (答案中的金额单位用元表示) 3. 甲公司为增值税一般纳税人。2008年3月份发生下列销售业务: (1)5日，向A公司销售商品100件，每件商品的标价为800元。为了鼓励多购商品，甲公司同意给予A公司10%的商业折扣。开出的增值税专用发票上注明的售价总额为72 000元，增值税额为12 240元。商品已发出，货款已收存银行。 (2)8日，向B公司销售商品一批，开出的增值税专用发票上注明的售价总额为60 000元，增值税额为10 200元。甲公司为了及早收回货款，在中规定的 1/20，n/30。 现金折扣条件为:2/10， (3)13日，收到B公司的扣除享受现金折扣后的全部款项，并存入银行。假定计算现金折扣时不考虑增值税。 (4)20日，A公司发现所购商品不符合合同规定的质量标准，要求甲公司在价格上给予10%的销售折让。甲公司经查明后，同意给予折让并取得了索取折让证明单，开具了增值税专用发票(红字)。 要求: (1)编制甲公司上述销售业务的会计分录;(“应交税费”科目要求写出明细科目;本题不要求编制结转销售成本的会计分录) (2)计算甲公司3月份的主营业务收入。 4. 甲企业委托乙企业加工，收回后用于连续生产应税消费品。甲、乙两企业均为增值税一般纳税人，适用的增值税税率为17%，适用的消费税税率为5%。甲企业对材料采用计划成本法核算。有关资料如下: (1)甲企业发出材料一批，计划成本为70 000元，材料成本差异率为2%。 (2)按合同规定，甲企业用银行存款支付乙企业加工费用4 600元(不含增值税)，以及相应的增值税和消费税。 (3)甲企业用银行存款支付往返运杂费600元(不考虑增值税进项税额)。 (4)甲企业委托乙企业加工完成后的材料计划成本为80 000元，该批材料已验收入库。 要求: (1)计算甲企业应支付的增值税和消费税。 form (3), and accident hidden processing standard (4), and site security log 3, and security supplies acceptance records (business license, and production license, and factory certificate, and products detection report or its He proved material attached Hou) 4, and construction site temporary electricity archives (1), and site temporary electricity electrical operation security technology low-down (2), and construction site temporary electricity acceptance table (3), and grounding resistance test records (4), and mobile and the handheld mobile tool regularly insulation resistance test records (5), and electrical daily visits maintenance records (6), and construction site electrical equipment check records table (7), and distribution box each ten special check records table 5, and pit support nursing acceptance table (1), and pit adjacent buildings settlement observation records table (1 ), Deformation monitoring of Foundation pit support records in table 6, formwork supporting system acceptance table 7, template removal request form 8, a special type of scaffold (pick, try hung, attached lifting scaffolding) tables 9, scaffold erection acceptance acceptance form (General, high-rise scaffolding) 10, scaffolding removed (including the main component) application form 11, Derrick and crane installation acceptance form .. Site temporary power electrician safety technology gives the low-down (reference tables) construction construction construction organization name project name 5-4-1 content security technology to give the low-down the content must be approved by the technical training hold special operations after passing the examination certificate; The ease with which engaged in electrical work must meet the electrician required. On the more difficult and more complex electrical engineering shall not be completed by the lower-level electrician; Electricians must be familiar with the technical specifications of the temporary electricity in construction site safety; All insulation, testing tools, and should be properly kept, it is strictly prohibited to use, and should be inspected regularly, check; Line no load on or off, and prohibit the charged operation; Dangerous job, someone must monitor at the safe distance; When debugging and maintenance of electric power transmission, in addition to reliable power measures, should be hung at the switch box "action to suppress the closing" sign, and with special care; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan three copies of the form, team and keep a, filed a report, the security sector. Temporary electricity in construction site acceptance form project name supply planning capacity (KW) rated current a wire cross section ? plant protection system serial number check acceptance requirements results 1-construction organization design of temporary power supply on securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire (2)编制甲企业委托加工材料发出、支付有关税费和入库有关的会计分录(对于“应交税费”账户，须列出明细账户，涉及增值税的，还应列出专栏)。 五、综合题 1. P公司辅助生产车间的制造费用不通过“制造费用”科目核算。该公司锅炉和机修两个辅助车间之间相互提供产品和劳务，采用交互分配法进行分配。锅炉车间的成本按供汽量比例分配，修理费用按修理工时比例进行分配。该公司2008年7月有关辅助生产成本的资料见下表。 要求: (1) 计算机修车间、锅炉车间对外分配的费用金额; (2) 计算第一、二车间应该承担的辅助生产费用; (3) 编制交互分配法的辅助生产成本分配表。 辅助生产成本分配表(交互分配法) 2008年7月 2. 甲上市公司为增值税一般纳税人，公司的原材料采用实际成本法核算，商品售价不含增值税，商品销售成本随销售同时结转。2007年11月1日，公司“库存商品“账面余额为230万元，“原材料”账户的账面余额为20万元，“存货securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 跌价准备”账户的贷方余额为1万元。2007年11月发生的有关采购与销售业务如下: (1)11月1日，从A公司采购材料一批，收到的增值税专用发票上注明的货款为100万元，增值税为17万元。材料已验收入库，款项尚未支付。 (2)11月6日，向B公司销售商品一批，开出的增值税专用发票上注明的售价为200万元，增值税为34万元，该批商品实际成本为140万元，款项尚未收到。 (3)11月8日，向C公司销售商品一批，开出的增值税专用发票上注明的售价为100万元，增值税为17万元，该批商品实际成本为70万元，款项尚未收到。 (4)销售给B公司的部分商品由于存在质量问题，11月20日B公司要求退回11月6日所购W商品的50%，经过协商，甲上市公司同意了B公司的退货要求，并按规定向B公司开具了增值税专用发票(红字)，发生的销售退回允许扣减当期的增值税销项税额，该批退回的商品已验收入库。 (5)销售给C公司的商品由于存在质量问题，C公司要求在价格上给与5% 的折让，甲上市公司同意并办妥手续，开具红字增值税专用发票。 (6)11月30日，经过减值测试，公司的原材料的可变现净值为116万元。库存商品没有发生减值。 要求: (一) 编制甲上市公司上述(1)(2)(3)(4)(5)项业务的会计分录。 (二) 计算甲上市公司2007年11月30日原材料应确认的存货跌价准备并编制会计分录。 (“应交税费”科目要求写出明细科目和专栏名称，答案中的金额单位用万元表示 答案部分 一、单项选择题 1.[答案] C [解析] 分步法适用于大量大批的多步骤生产，根据是否需要计算半成品成本，分为逐步结转分步法和平行结转分步法。其中逐步结转分步法需要计算半成品成本。 2.[答案] C [解析] 甲企业期末资产负债表中“存货”项目的金额包括原材料的余额、材料成本差异的余额、生产成本的余额、库存商品的余额、委托代销商品的余额等。工程物资的余额不在存货项目中反映。本题中，“存货”项目的金额=100+70+5+150+15=340(万元)。 3.[答案] B [解析] 选项A销售商品取得的收入计入主营业务收入;选项C销售原材料取得的收入计入其他业务收入。选项D出售交易性金融资产取得的净收益计入投资收益。选项B企业转销确实无法支付的应付账款，应该按其账面余额转入营业外收入。 form (3), and accident hidden processing standard (4), and site security log 3, and security supplies acceptance records (business license, and production license, and factory certificate, and products detection report or its He proved material attached Hou) 4, and construction site temporary electricity archives (1), and site temporary electricity electrical operation security technology low-down (2), and construction site temporary electricity acceptance table (3), and grounding resistance test records (4), and mobile and the handheld mobile tool regularly insulation resistance test records (5), and electrical daily visits maintenance records (6), and construction site electrical equipment check records table (7), and distribution box each ten special check records table 5, and pit support nursing acceptance table (1), and pit adjacent buildings settlement observation records table (1 ), Deformation monitoring of Foundation pit support records in table 6, formwork supporting system acceptance table 7, template removal request form 8, a special type of scaffold (pick, try hung, attached lifting scaffolding) tables 9, scaffold erection acceptance acceptance form (General, high-rise scaffolding) 10, scaffolding removed (including the main component) application form 11, Derrick and crane installation acceptance form .. Site temporary power electrician safety technology gives the low-down (reference tables) construction construction construction organization name project name 5-4-1 content security technology to give the low-down the content must be approved by the technical training hold special operations after passing the examination certificate; The ease with which engaged in electrical work must meet the electrician required. On the more difficult and more complex electrical engineering shall not be completed by the lower-level electrician; Electricians must be familiar with the technical specifications of the temporary electricity in construction site safety; All insulation, testing tools, and should be properly kept, it is strictly prohibited to use, and should be inspected regularly, check; Line no load on or off, and prohibit the charged operation; Dangerous job, someone must monitor at the safe distance; When debugging and maintenance of electric power transmission, in addition to reliable power measures, should be hung at the switch box "action to suppress the closing" sign, and with special care; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan three copies of the form, team and keep a, filed a report, the security sector. Temporary electricity in construction site acceptance form project name supply planning capacity (KW) rated current a wire cross section ? plant protection system serial number check acceptance requirements results 1-construction organization design of temporary power supply on securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 4.[答案] C [解析] 营业利润=营业收入-营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+公允价值变动收益(减去公允价值变动损失)+投资收益(减去投资损失)=200-150-8+3-1+7=51(万元)。 5.[答案] B [解析] 企业的应纳税所得额=900-10+(410-300)=1 000(万元) 应交所得税=1 000×25%=250(万元) 6.[答案] B [解析] 根据新准则的规定，企业的利润表分三个步骤: 第一步 营业收入-营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+公允价值变动收益(减去公允价值变动损失)+投资收益(减去投资损失)=营业利润 第二步 营业利润+营业外收入-营业外支出=利润总额 第三步 利润总额-所得税费用=净利润 本题中，净利润=200-5-30=165(万元) 7.[答案] A [解析] 股份有限公司发行股票发生的手续费、佣金等交易费用，如果溢价发行股票的，应从资本公积(股本溢价)中抵扣。无溢价或溢价金额不足以抵扣的，应将不足抵扣的部分冲减盈余公积和未分配利润。 8.[答案] C 解析] 留存收益包括盈余公积和未分配利润，企业期初留存收益为140万元，[ 本期实现的利润1000万元，分配现金股利200万元，所以期末留存收益为140+1000-200=940(万元)。 9.[答案] A [解析] 根据新会计准则的规定，接受的现金捐赠应该转入“营业外收入”科目。 10.[答案] A [解析] 企业应收的商业承兑汇票到期，付款人违约拒绝或无力支付票款的，应将应收票据按票面金额转入应收账款。 11.[答案] B [解析] 需要缴纳消费税的委托加工物资，加工物资收回后直接用于销售的，由委托方代收代缴的消费税应该计入加工物资成本。如果收回的加工物资用于继续加工应税消费税品的，由受托方代收代缴的消费税，应该计入“应交税费——应交消费税”科目的借方。 12.[答案] A [解析] 根据新会计准则的规定，资产负债表日，交易性金融资产的公允价值高于其账面余额的差额，借记“交易性金融资产——公允价值变动”科目，贷记“公允价值变动损益”科目;公允价值低于其账面余额的差额，作相反的会计分录。 securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 13.[答案] A [解析] 当月成本差异率=(200-600)/(40 000+60 000)×100%=-0.4%。当月生产车间领用材料的计划成本为70 000元。应该负担的差异为70 000×(-0.4%)=-280(元)。 14.[答案] A [解析] 固定资产的改扩建支出满足固定资产的确认条件，应该计入固定资产的成本。如有被替换部分，应同时将被替换部分的账面价值从该固定资产的原账面价值中扣除。因此，改扩建后该固定资产的入账价值为100-50+60-15=95(万元)。 15.[答案] C [解析] 存货的采购成本，包括购买价款、相关税费、运输费、装卸费、保险费以及其他可归属于存货采购成本的费用。可以抵扣的增值税不计入存货的成本。入库前的挑选整理费属于其他可归属于存货采购成本的费用，应该计入存货的成本。所以该批原材料的入账价值为10000+500=10500(元)。 16.[答案] D [解析] 企业应当按规定进行库存现金的清查。如果账实不符，发现的有待查明原因的现金短缺或溢余，应先通过“待处理财产损溢”科目核算。如为现金短缺，应借记“待处理财产损溢”，贷记“库存现金”;按管理权限经批准后，属于无法查明原因的，应该计入“管理费用”。 17.[答案] B [解析] 取得的购货发票、支付款项时取得的收据、职工出差取得的飞机票都属于业务发生或完成时从其他单位或个人直接取得的原始凭证，因此属于外来原始凭证。只有借款单是由单位内部经办业务的部门和人员，在执行经济业务时填制、仅供本单位内部使用的原始凭证。 18.[答案] B [解析] 由于收入费用类账户平时的发生额大多计入同一方向(借方或贷方)，期末从相反方向转入本年利润，所以多栏式明细账格式适用于收入费用类账户的明细账的登记。 19.[答案] C [解析] 企业会计要素分为六大类，即资产、负债、所有者权益、收入、费用和利润;事业单位的会计要素分为五大类，即资产、负债、净资产、收入和支出。 20.[答案] A [解析] 会计的基本职能包括进行会计核算和实施会计监督两个方面。 二、多项选择题 1.[答案] BCD [解析] 选项A偿还应付账款属于经营活动产生的现金流量。 form (3), and accident hidden processing standard (4), and site security log 3, and security supplies acceptance records (business license, and production license, and factory certificate, and products detection report or its He proved material attached Hou) 4, and construction site temporary electricity archives (1), and site temporary electricity electrical operation security technology low-down (2), and construction site temporary electricity acceptance table (3), and grounding resistance test records (4), and mobile and the handheld mobile tool regularly insulation resistance test records (5), and electrical daily visits maintenance records (6), and construction site electrical equipment check records table (7), and distribution box each ten special check records table 5, and pit support nursing acceptance table (1), and pit adjacent buildings settlement observation records table (1 ), Deformation monitoring of Foundation pit support records in table 6, formwork supporting system acceptance table 7, template removal request form 8, a special type of scaffold (pick, try hung, attached lifting scaffolding) tables 9, scaffold erection acceptance acceptance form (General, high-rise scaffolding) 10, scaffolding removed (including the main component) application form 11, Derrick and crane installation acceptance form .. Site temporary power electrician safety technology gives the low-down (reference tables) construction construction construction organization name project name 5-4-1 content security technology to give the low-down the content must be approved by the technical training hold special operations after passing the examination certificate; The ease with which engaged in electrical work must meet the electrician required. On the more difficult and more complex electrical engineering shall not be completed by the lower-level electrician; Electricians must be familiar with the technical specifications of the temporary electricity in construction site safety; All insulation, testing tools, and should be properly kept, it is strictly prohibited to use, and should be inspected regularly, check; Line no load on or off, and prohibit the charged operation; Dangerous job, someone must monitor at the safe distance; When debugging and maintenance of electric power transmission, in addition to reliable power measures, should be hung at the switch box "action to suppress the closing" sign, and with special care; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan three copies of the form, team and keep a, filed a report, the security sector. Temporary electricity in construction site acceptance form project name supply planning capacity (KW) rated current a wire cross section ? plant protection system serial number check acceptance requirements results 1-construction organization design of temporary power supply on securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 2.[答案] BC [解析] 企业的留存收益包括盈余公积和未分配利润两类。 3.[答案] ABC [解析] 无形资产是指企业拥有或控制的没有实物形态的可辨认非货币性资产。商誉属于不可辨认资产，不属于企业的无形资产。 4.[答案] AB [解析] 为退休人员支付的相关费用不计入“应付职工薪酬”。 5.[答案] ABCD [解析] 计算固定资产折旧额时，应该考虑固定资产的原价、预计净残值和固定资产使用寿命。如果固定资产计提了减值准备，还要考虑已经计提的减值准备。 6.[答案] BCD [解析] 根据新准则的规定，购买股票、债券作为交易性金融资产核算的，支付的交易费用计入当期的“投资收益”，支付的已到付息期但尚未领取的利息计入“应收利息”，支付的已宣告但尚未发放的现金股利计入“应收股利”。 7.[答案] ABC [解析] 应收账款的入账价值包括销售货物或提供劳务应从购货方或接受劳务方收取的合同或价款、增值税销项税额，以及代购货单位垫付的包装费、运杂费等。 8.[答案] ABCD [解析] 原始凭证的基本内容包括:原始凭证名称、填制原始凭证的日期、接受原始凭证单位名称 、经济业务内容(含数量、单价、金额等)、填制单位签章、有关人员签章、凭证附件。 9.[答案] BCD [解析] 业务招待费通过“管理费用”核算，工会经费应该根据受益对象计入不同的会计科目，销售部门发生的工会经费是要通过“销售费用”科目核算。 10.[答案] BC [解析] 选项A盈余公积减少，未分配利润增加，不影响负债项目。 选项B未分配利润减少，应付股利增加，负债增加。 选项C应付股利减少，银行存款减少，负债减少。 选项D未分配利润减少，盈余公积增加，不影响负债项目。 11.[答案] AB [解析] 选项C约当产量法属于生产成本在完工产品和在产品成本之间的分配，选项D机器工时比例法属于制造费用的分配方法。 12.[答案] CD [解析] 选项A货币资金根据“库存现金”、“银行存款”和“其他货币资金”securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 三个总账科目余额合计填列。选项B根据“交易性金融资产”总账科目的余额直接填列。 13.[答案] ACD [解析] 营业利润=营业收入-营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+公允价值变动收益(减去公允价值变动损失)+投资收益(减去投资损失)，营业利润+营业外收入-营业外支出=利润总额。 14.[答案] ABC [解析] 产品成本包括原材料费用、燃料和动力、直接人工以及制造费用。业务招待费应该计入管理费用，这属于期间费用，不计入产品成本。 15.[答案] ABCD [解析] 损益类科目期末应该将余额转入“本年利润”科目，结转后，损益类科目无余额。 三、判断题 1.[答案] 错 [解析] 企业的职工薪酬包括辞退福利，也就是因解除与职工的劳动关系而给予的补偿。 2.[答案] 对 [解析] 利润表中的净利润就是本年利润中的贷方余额，那么不存在记账错误的情况下，两者是相等的。 3.[答案] 对 4.[答案] 错 [解析] 企业提供劳务时，如资产负债表日不能对交易的结果作出可靠估计时，应该根据已经发生的劳务成本是否能够得到补偿来确定确认劳务收入的金额。 5.[答案] 对 [解析] 出售无形资产的分录为: 借:银行存款 贷:无形资产 应交税费 营业外收入 或者: 借:银行存款 营业外支出 贷:无形资产 应交税费 form (3), and accident hidden processing standard (4), and site security log 3, and security supplies acceptance records (business license, and production license, and factory certificate, and products detection report or its He proved material attached Hou) 4, and construction site temporary electricity archives (1), and site temporary electricity electrical operation security technology low-down (2), and construction site temporary electricity acceptance table (3), and grounding resistance test records (4), and mobile and the handheld mobile tool regularly insulation resistance test records (5), and electrical daily visits maintenance records (6), and construction site electrical equipment check records table (7), and distribution box each ten special check records table 5, and pit support nursing acceptance table (1), and pit adjacent buildings settlement observation records table (1 ), Deformation monitoring of Foundation pit support records in table 6, formwork supporting system acceptance table 7, template removal request form 8, a special type of scaffold (pick, try hung, attached lifting scaffolding) tables 9, scaffold erection acceptance acceptance form (General, high-rise scaffolding) 10, scaffolding removed (including the main component) application form 11, Derrick and crane installation acceptance form .. Site temporary power electrician safety technology gives the low-down (reference tables) construction construction construction organization name project name 5-4-1 content security technology to give the low-down the content must be approved by the technical training hold special operations after passing the examination certificate; The ease with which engaged in electrical work must meet the electrician required. On the more difficult and more complex electrical engineering shall not be completed by the lower-level electrician; Electricians must be familiar with the technical specifications of the temporary electricity in construction site safety; All insulation, testing tools, and should be properly kept, it is strictly prohibited to use, and should be inspected regularly, check; Line no load on or off, and prohibit the charged operation; Dangerous job, someone must monitor at the safe distance; When debugging and maintenance of electric power transmission, in addition to reliable power measures, should be hung at the switch box "action to suppress the closing" sign, and with special care; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan three copies of the form, team and keep a, filed a report, the security sector. Temporary electricity in construction site acceptance form project name supply planning capacity (KW) rated current a wire cross section ? plant protection system serial number check acceptance requirements results 1-construction organization design of temporary power supply on securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 6.[答案] 错 [解析] 企业出售不动产计算应交的营业税，应该记入“固定资产清理”。 7.[答案] 对 [解析] 根据新准则的规定，随同商品出售而不单独计价的包装物，应该将其成本计入当期的销售费用。 8.[答案] 错 [解析] 长期股权投资成本法下，投资持有期间被投资单位宣告分派现金股利或利润时，投资企业确认的投资收益应该是被投资企业接受投资后产生的利润的分配额。超过部分不应该确认收益，应该冲减长期股权投资的成本。 9.[答案] 对 10.[答案] 错 [解析] 盘盈的固定资产通过“以前年度损益调整”核算。 四、计算题 1.[答案] 2006年1月1日购入专利权: 借:无形资产 100 000 贷:银行存款 100 000 2006年专利权摊销: 借:管理费用 10 000 10 000 贷:累计摊销 2007年摊销该无形资产 借:管理费用 10 000 贷:累计摊销 10 000 2008年1月1日转让专利权: 借:银行存款 90 000 累计摊销 20 000 贷:无形资产 100 000 应交税费-应交营业税 4 500 营业外收入 5 500 2.[答案] (1) 各工序约当产量计算表 2007年8月 (2) 产品成本计算表 单位:元 securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 产品名称:A产品2007年8月产成品数量:140件 (3) 借:库存商品 91680 贷:生产成本-基本生产成本 91680 [解析] 完工产品应负担的直接材料成本=78000×140/(140+110)=43680(元); 在产品应负担的直接材料成本=78000-43680=34320(元); 完工产品应负担的直接人工成本=51000×140/(140+70)=34000(元); 在产品应负担的直接人工成本=51000-34000=17000(元); 完工产品应负担的制造费用=21000×140/(140+70)=14000(元); 在产品应负担的的制造费用=21000-14000=7000(元)。 3.[答案] (1)会计分录 ? 借:银行存款 84 240 贷:主营业务收入 72 000 应交税费——应交增值税(销项税额) 12 240 ? 借:应收账款 70 200 贷:主营业务收入60 000 应交税费——应交增值税(销项税额) 10 200 ? 借:银行存款 69 000 财务费用 1 200 贷:应收账款 70 200 ? 借:主营业务收入 7 200 应交税费——应交增值税(销项税额) 1 224 贷:应收账款 8 424 (2)甲公司3月份的主营业务收入=72 000+60 000-7 200=124 800(元)。 4.[答案] (1)应支付的增值税税额 =4600×17%=782(元) 应支付的消费税税额=(材料实际成本+加工费)?(1-消费税税率)×消费税税率 =(70 000+70 000×2%+4600)?(1-5%)×5%=4000(元) (2)有关会计分录如下: 借:委托加工物资 70 000 贷:原材料 70 000 form (3), and accident hidden processing standard (4), and site security log 3, and security supplies acceptance records (business license, and production license, and factory certificate, and products detection report or its He proved material attached Hou) 4, and construction site temporary electricity archives (1), and site temporary electricity electrical operation security technology low-down (2), and construction site temporary electricity acceptance table (3), and grounding resistance test records (4), and mobile and the handheld mobile tool regularly insulation resistance test records (5), and electrical daily visits maintenance records (6), and construction site electrical equipment check records table (7), and distribution box each ten special check records table 5, and pit support nursing acceptance table (1), and pit adjacent buildings settlement observation records table (1 ), Deformation monitoring of Foundation pit support records in table 6, formwork supporting system acceptance table 7, template removal request form 8, a special type of scaffold (pick, try hung, attached lifting scaffolding) tables 9, scaffold erection acceptance acceptance form (General, high-rise scaffolding) 10, scaffolding removed (including the main component) application form 11, Derrick and crane installation acceptance form .. Site temporary power electrician safety technology gives the low-down (reference tables) construction construction construction organization name project name 5-4-1 content security technology to give the low-down the content must be approved by the technical training hold special operations after passing the examination certificate; The ease with which engaged in electrical work must meet the electrician required. On the more difficult and more complex electrical engineering shall not be completed by the lower-level electrician; Electricians must be familiar with the technical specifications of the temporary electricity in construction site safety; All insulation, testing tools, and should be properly kept, it is strictly prohibited to use, and should be inspected regularly, check; Line no load on or off, and prohibit the charged operation; Dangerous job, someone must monitor at the safe distance; When debugging and maintenance of electric power transmission, in addition to reliable power measures, should be hung at the switch box "action to suppress the closing" sign, and with special care; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan three copies of the form, team and keep a, filed a report, the security sector. Temporary electricity in construction site acceptance form project name supply planning capacity (KW) rated current a wire cross section ? plant protection system serial number check acceptance requirements results 1-construction organization design of temporary power supply on securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire 借:委托加工物资 1 400 贷:材料成本差异 1 400 借:委托加工物资 4 600 应交税费——应交增值税(进项税额) 782 应交税费——应交消费税 4 000 贷:银行存款 9 382 借:委托加工物资 600 贷:银行存款 600 借:原材料 80 000 贷:委托加工物资 76 600(70 000+1 400+4 600+600) 材料成本差异 3 400 五、综合题 1.[答案] (1)交互分配 ?机修车间分配率=480 000/160 000=3 锅炉车间应分配的修理费用=10 000×3=30 000 ?锅炉车间分配率=45 000/10 000=4.5 机修车间应分配的蒸汽费用=1 000×4.5=4 500 ?计算对外分配的费用 机修车间=480 000+4 500-30 000=454 500(元) ) 锅炉车间=45 000+30 000-4 500=70 500(元 (2)对外分配: ?机修车间对外分配率=454 500/150 000=3.03 一车间应分配的修理费用=80 000×3.03=242 400 二车间应分配的修理费用=70 000×3.03=212 100 ?锅炉车间对外分配率=70 500/9 000=7.8333 一车间应分配的蒸汽费用=5 100×7.8333=39 949.83 二车间应分配的蒸汽费用=70 500-39 949.83=30 550.17 一车间应承担的辅助生产成本=242 400+39 949.83= 282 349.83 二车间应承担的辅助生产成本=212 100+30 550.17=242 650.17 securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire (3) 2.[答案] (一)编制会计分录如下: (1) 借:原材料 100 应交税费――应交增值税(进项税额) 17 贷:应付账款 117 (2) 借:应收账款 234 贷:主营业务收入200 应交税费――应交增值税(销项税额)34 借:主营业务成本 140 贷:库存商品140 (3) 借:应收账款 117 贷:主营业务收入 100 应交税费――应交增值税(销项税额) 17 借:主营业务成本 70 贷:库存商品70 (4) 借:主营业务收入100 应交税费――应交增值税(销项税额)17 贷:应收账款117 借:库存商品70 贷:主营业务成本 70 (5) form (3), and accident hidden processing standard (4), and site security log 3, and security supplies acceptance records (business license, and production license, and factory certificate, and products detection report or its He proved material attached Hou) 4, and construction site temporary electricity archives (1), and site temporary electricity electrical operation security technology low-down (2), and construction site temporary electricity acceptance table (3), and grounding resistance test records (4), and mobile and the handheld mobile tool regularly insulation resistance test records (5), and electrical daily visits maintenance records (6), and construction site electrical equipment check records table (7), and distribution box each ten special check records table 5, and pit support nursing acceptance table (1), and pit adjacent buildings settlement observation records table (1 ), Deformation monitoring of Foundation pit support records in table 6, formwork supporting system acceptance table 7, template removal request form 8, a special type of scaffold (pick, try hung, attached lifting scaffolding) tables 9, scaffold erection acceptance acceptance form (General, high-rise scaffolding) 10, scaffolding removed (including the main component) application form 11, Derrick and crane installation acceptance form .. Site temporary power electrician safety technology gives the low-down (reference tables) construction construction construction organization name project name 5-4-1 content security technology to give the low-down the content must be approved by the technical training hold special operations after passing the examination certificate; The ease with which engaged in electrical work must meet the electrician required. On the more difficult and more complex electrical engineering shall not be completed by the lower-level electrician; Electricians must be familiar with the technical specifications of the temporary electricity in construction site safety; All insulation, testing tools, and should be properly kept, it is strictly prohibited to use, and should be inspected regularly, check; Line no load on or off, and prohibit the charged operation; Dangerous job, someone must monitor at the safe distance; When debugging and maintenance of electric power transmission, in addition to reliable power measures, should be hung at the switch box "action to suppress the closing" sign, and with special care; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan three copies of the form, team and keep a, filed a report, the security sector. Temporary electricity in construction site acceptance form project name supply planning capacity (KW) rated current a wire cross section ? plant protection system serial number check acceptance requirements results 1-construction organization design of temporary power supply on securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire借:主营业务收入 5 应交税费――应交增值税(销项税额) 0.85 贷:应收账款 5.85 (二)原材料的成本为20+100=120(万元)，可变现净值为116万元，发生减值4 万元。由于存货跌价准备账户的余额为1万元，所以本期应该计提的减值准备为 4-1=3(万元)。 借:资产减值损失3 贷:存货跌价准备 securely, no throwing tools and waste; The deployment of material should be tuned on the ground after the first, and then sent to the area, materials to be sealed after the remaining material; Material piled up must be kept away from fire, toxic substances must be sealed, and fire equipment; When transporting material, watch out for falling hurts, is strictly prohibited in the construction close to Fireworks, meanwhile, had to carry fire-fighting equipment; When the operator, such as headache, nausea, and should cease operations. With materials stimulate the allergic persons, shall participate in the work; Side facing the House working at height, 1.2m and high fences, and hang buckles seat belt; Targeted security gives the low-down on construction site; Others. Disclosure signatures to accept cards deliver the signature time Japan form in duplicate, teams ... Eight, provided by the General machinery and equipment, scaffolding and other facilities, erection, installation is completed before delivery, the total package in conjunction with the acceptance of relevant subcontracted the construction units work in accordance with the regulations, and prepare written procedures for acceptance and delivery, is strictly prohibited in the case of unqualified acceptance or acceptance into use. Nine, all subcontractors and General units such as the mutual borrowing or rental equipment and tools you need, there should be both relevant personnel of borrowing or leasing procedures, develop safe use and management systems. Lending unit should ensure the loaned equipment and tools in good condition and in accordance with the requirements, borrowing unit must be checked and written handover records. Ten, the sub-contractor for scaffolding, construction site facilities, equipment safety protection facilities, safety signs and warning signs may be supplemented, removed, changed. If needed change, must be approved by the head of construction and safety managers agreed, and to take the necessary and reliable security measures can only be removed. Plenary and small mechanical operations, special operations and personnel, required training, after passing the examination by the relevant departments, with valid ID posts. Hoisting personnel must abide by "hanging ten" rule, strictly illegal, unlicensed operation; staff know nothing about electrical and mechanical equipment is strictly prohibited and unauthorized operations use electric appliances, machinery and equipment. 12, the subcontractor must strictly implement the system of fire prevention and explosion protection, flammable and explosive places non-smoking and the use of open flames, fire-fighting equipment are not allowed to divert it. Welding and gas cutting operation shall follow the provisions of fire approval procedures, strict compliance with the "ten does not burn" provisions, prohibited the use of furnaces. Construction such as open flame heating measures must be used, you should obtain the consent of General fire