某企业将账簿记录与记账凭证核对时，发现下列经济业务内容的账簿

问题问答题

某企业将账簿记录与记账凭证核对时，发现下列经济业务内容的账簿记录有误： (1)开出现金支票1000元，支付管理部门日常零星开支，原编记账凭证如下：借：管理费用1000 贷：现金 1000 (2)用支票3000元预付本季度仓库租金，原编记账凭证如下：借：预提费用3000 贷：银行存款3000 (3)计提本月厂部固定资产折旧6200元，原编记账凭证如下：借：管理费用2600 贷：预提费用2600 (4)结转本月完工产品的生产成本78000元，原编记账凭证如下：借：库存商品87000 贷：生产成本87000 要求：说明以上错账的原因和应使用的更正方法，并对以上错账进行更正。

答案

参考答案：

解析：会计科目有误，使用红字更正法。借：管理费用 1000 贷：现金 1000 借：管理费用 1000 贷：银行存款 1000 (2)会计科目有误，使用红字更正法。借：预提费用 3000 贷：银行存款 3000 借：待摊费用 3000 贷：银行存款 3000 (3)会计科目及金额有误，使用红字更正法。借：管理费用 2600 贷：预提费用 2600 借：管理费用 6200 贷：累计折旧 6200 (4)金额多记，使用红字更正法。借：库存商品 9000 贷：生产成本 9000

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At the beginning of this century, medical scientists made an interesting discovery: we are built not just of flesh and blood but also of time. They were __1__ to show that we all have 6'a body clock" 2__ us. which controls the 3_ and fall of our body energies, 4_ us different from one day to the next. The 5 _ 0f "a body clock" should not be too 6 _ since the lives of most living things are controlled 7 the 24-hour night-and-day cycle. We feel 8 and fall asleep at night and become 9__ and energetic during the day.lf the 24-hour-cycle is _10 , most people experience unpleasant 11 .For example, people who are not 12 to working at night can find that 13__ of sleep causes them to 14 _ badly at work. 15 the daily cycle of sleeping and 16 , we also have other cycles which 17 longer than one day. Most of us would 18 that we feel good on some days and not so good on 19 ; sometimes our ideas seem to flow and at other times, they _20__ do not exist.
( ) 1. A. anxious ( ) 2. A.inside ( ) 3. A. movement ( ) 4 A. showing ( ) 5. A. invention ( ) 6. A. difficult ( ) 7. A. from ( ) 8. A. dull ( ) 9. A. regular ( )10. A. disturbed ( )11. A. moments ( )12. A. prevented ( )13. A. miss ( )14. A. perform ( )15. A. With ( )16. A. working ( )17. A. repeat ( )18. A. agree ( )19. A. other ( )20. A.just	B. able B. around B. supply B. treating B. opinion B. exciting B. by B. tired B. excited B. shortened B. feelings B. allowed B. none B. show B. As well as B. moving B. remain B. believe B. the other B. only	C. careful C. between C. use C. making C. story C. surprising C. over C. dreamy C. lively C. rested C. senses C. expected C. lack C. manage C. Except C.living C. last C. realize C. all other C. still	D. proud D. on D. rise D. changing D. idea D. interesting D. During D. peaceful D. clear D. troubled D. effects D. used D. need D. control D. Rather than D. waking D. happen D. allow D. others D. yet