问题 问答题


根据如下资料建立账套,进行账务处理。并编制资产负债表和利润表。

会计科目表及某年12月份期初余额:
科目编码 科目名称方向 期初余额(元) 期初数量
1001 库存现金 借 23875
1002 银行存款 借367675
1122 应收账款 借124150
112201 E公司 借 52525
112202 F公司 借 71625
1123 预付账款 借
1221 其他应收款借 19100
122101 张三 借 19100
122102 E公司 借
1401 材料采购 借
140101 甲材料 借
140102 乙材料 借
1403 原材料 借267400
140301 甲材料 借152800 900
140302 乙材料 借114600 1000
1405 库存商品 借 1255825
140501 A产品 借515700 600
140502 B产品 借740125 500
1511 长期股权投资 借319925
151 101 股票投资 借319925
1601 固定资产 借 2363625
1602 累计折旧 贷 1079150
1801 长期待摊费用 借358125
1901 待处理财产损溢借
2001 短期借款 贷253075
2201 应付票据 贷119375
2202 应付账款 贷191000
220201 丙单位 贷47750
220202 丁单位 贷143250
2203 预收账款 贷171900
220301 F公司 贷171900
2211 应付职工薪酬 贷128925
221101 应付工资 贷
221102 应付福利费贷128925
2221 应交税费 贷42975
222101 应交增值税贷
22210101 进项税额 贷
22210105 销项税额 贷
222106 应交所得税贷42975
2232 应付股利 贷66850
2181 其他应付款贷105050
2501 长期借款 贷902475
4001 股本 贷 1532775
4002 资本公积 贷119375
400207 其他资本公积 贷119375
4101 盈余公积 贷386775
410101 法定盈余公积 贷386775
410103 法定公益金贷
4103 本年利润 贷
4104 利润分配 贷
410402 提取法定盈余公积 贷
410403 提取法定公益金 贷
410410 应付普通股股利 贷
410415 未分配利润贷
5001 生产成本 借
500101 A产品 借
500102 B产品 借
5101 制造费用 借
6001 主营业务收入 借
6051 其他业务收入 借
6301 营业外收入借
6401 主营业务成本 借
6402 其他业务成本 借
6601 销售费用 借
6602 管理费用 借
6603 财务费用 借
6711 营业外支出借
6801 所得税费用借

答案

参考答案:

解析:资产负债表: 期初资产总计:4020550 期末资产总计:4173583.27 利润表:156562.71

单项选择题 A1/A2型题
阅读理解

请阅读下列应用文和相关信息,并按照要求匹配信息.

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以下是个人的信息,请匹配他们最想了解的广告.

     1.Austin E.Meredith,who graduated from Northwest Normal University in 1985 and

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     2.Johnson Bolton,a professor of macroeconomics,is currently on a tour to Shenzhen,

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As a consequence,he teaches himself mechanics and learn to maintain machines timely.

1.________2.________3.________4.________5.________