电算化业务题3.doc

<p>电算化客观题资料 &nbsp;
某公司资料如下：
一、会计科目表及某年1月份期初余额：
科目编码 科目名称 借贷方向 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 期初余额(元) 期初数量
1001 &nbsp; &nbsp; &nbsp;现金 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;8350
1002 &nbsp; &nbsp; &nbsp;银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 55945
1131 &nbsp; &nbsp; &nbsp;应收账款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 24215
113101 &nbsp; &nbsp;应收账款－Ｅ公司 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;7515
113102 &nbsp; &nbsp;应收账款－Ｆ公司 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 16700
1133 &nbsp; &nbsp; &nbsp;其他应收款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3340
113301 &nbsp; &nbsp;其他应收款－张三 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3340
1151 &nbsp; &nbsp; &nbsp;预付账款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 19205
1201 &nbsp; &nbsp; &nbsp;物资采购 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 29225
120101 &nbsp; &nbsp;物资采购－甲材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;9185 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 20
120102 &nbsp; &nbsp;物资采购－乙材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 20040 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 80
1211 &nbsp; &nbsp; &nbsp;原材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 63460
121101 &nbsp; &nbsp;原材料－甲材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 37575 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 90
121102 &nbsp; &nbsp;原材料－乙材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 25885 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 100
1243 &nbsp; &nbsp; &nbsp;库存商品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;100200
124301 &nbsp; &nbsp;库存商品－Ａ产品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 38410 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 90
124302 &nbsp; &nbsp;库存产品－Ｂ产品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 61790 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 100
1301 &nbsp; &nbsp; &nbsp;待摊费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 15030
1401 &nbsp; &nbsp; &nbsp;长期股权投资 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 47595
140101 &nbsp; &nbsp;长期股权投资－股票投资 &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 47595
1501 &nbsp; &nbsp; &nbsp;固定资产 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;385770
1502 &nbsp; &nbsp; &nbsp;累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;197895
1901 &nbsp; &nbsp; &nbsp;长期待摊费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 45090
1911 &nbsp; &nbsp; &nbsp;待处理财产损溢 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
2101 &nbsp; &nbsp; &nbsp;短期借款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 41750
2111 &nbsp; &nbsp; &nbsp;应付票据 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 20875
2121 &nbsp; &nbsp; &nbsp;应付账款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 37575
212101 &nbsp; &nbsp;应付账款－丙单位 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 12525
212102 &nbsp; &nbsp;应付账款－丁单位 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 25050
2131 &nbsp; &nbsp; &nbsp;预收账款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 31730
213101 &nbsp; &nbsp;预收账款－Ｆ公司 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 31730
2151 &nbsp; &nbsp; &nbsp;应付工资 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷
2153 &nbsp; &nbsp; &nbsp;应付福利费 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 23380
2161 &nbsp; &nbsp; &nbsp;应付股利 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;7515
2171 &nbsp; &nbsp; &nbsp;应交税金 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;4175
217101 &nbsp; &nbsp;应交税金－应交增值税 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷
21710101 &nbsp;应交税金－应交增值税－进项税额贷
21710105 &nbsp;应交税金－应交增值税－销项税额贷
217106 &nbsp; &nbsp;应交税金－应交所得税 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;4175
2181 &nbsp; &nbsp; &nbsp;其他应付款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 20040
2191 &nbsp; &nbsp; &nbsp;预提费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;5010
2301 &nbsp; &nbsp; &nbsp;长期借款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;151135
3101 &nbsp; &nbsp; &nbsp;股本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;187040
3111 &nbsp; &nbsp; &nbsp;资本公积 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 12525
311107 &nbsp; &nbsp;资本公积－其他资本公积 &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 12525
3121 &nbsp; &nbsp; &nbsp;盈余公积 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 56780
312101 &nbsp; &nbsp;盈余公积－法定盈余公积 &nbsp; &nbsp; &nbsp; &nbsp;贷 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 56780
312103 &nbsp; &nbsp;盈余公积－法定公益金 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷
3131 &nbsp; &nbsp; &nbsp;本年利润 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷
3141 &nbsp; &nbsp; &nbsp;利润分配 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷
314102 &nbsp; &nbsp;利润分配－提取法定盈余公积 &nbsp; &nbsp;贷
314103 &nbsp; &nbsp;利润分配－提取法定公益金 &nbsp; &nbsp; &nbsp;贷
314110 &nbsp; &nbsp;利润分配－应付普通股股利 &nbsp; &nbsp; &nbsp;贷
314115 &nbsp; &nbsp;利润分配－未分配利润 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷
4101 &nbsp; &nbsp; &nbsp;生产成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
410101 &nbsp; &nbsp;生产成本－Ａ产品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
410102 &nbsp; &nbsp;生产成本－Ｂ产品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
4105 &nbsp; &nbsp; &nbsp;制造费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
5101 &nbsp; &nbsp; &nbsp;主营业务收入 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
510101 &nbsp; &nbsp;主营业务收入－Ａ产品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
510102 &nbsp; &nbsp;主营业务收入－Ｂ产品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
5102 &nbsp; &nbsp; &nbsp;其他业务收入 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
5301 &nbsp; &nbsp; &nbsp;营业外收入 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
5401 &nbsp; &nbsp; &nbsp;主营业务成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
540101 &nbsp; &nbsp;主营业务成本－Ａ产品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
540102 &nbsp; &nbsp;主营业务成本－Ｂ产品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
5405 &nbsp; &nbsp; &nbsp;其他业务支出 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
5501 &nbsp; &nbsp; &nbsp;营业费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
5502 &nbsp; &nbsp; &nbsp;管理费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
5503 &nbsp; &nbsp; &nbsp;财务费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
55601 &nbsp; &nbsp; 营业外支出 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
5701 &nbsp; &nbsp; &nbsp;所得税 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借
&nbsp; &nbsp;将软件中科目410101“基本生产成本”改为“生产成本－Ａ产品”，软件中410102“辅助生产成本”改为“生产成本－Ｂ产品”。

二、企业某年1月份经济业务：
1. 出租给E公司包装物一批,按协议规定每半年收取租金7680元,本月应确认的收入作出会计处理。
2. 前期支付租用设备租金1200元，本月负担1/12。
3. 以现金250元购办公用品，直接交行政部门使用。
4. 以银行存款购买办公用品,其中车间用1118元,厂部用5035元。
5. 计提本月折旧费，其中车间用固定资产231400元,折旧率7‰,厂部用固定资产154370元,折旧率7‰。
6. 领用甲材料80吨,其中生产A产品耗用32吨,生产B产品耗用24吨,车间一般耗用12吨,厂部一般耗用4吨,销售过程耗用8吨,期初库存甲材料的单位成本为410元／吨。
7. 领用乙材料60吨,其中生产A产品耗用30吨,生产B产品耗用18吨,车间一般耗用6吨,厂部一般耗用3吨,销售过程耗用3吨,期初库存甲材料的单位成本为250元／吨。
8. 向银行提取现金15000元,以备发放工资。
9. 以现金发放本月工资。
10. 期末分配本月应付工资, 其中生产工人工资为9000元,(生产A产品耗用1050工时,生产B产品耗用450工时),车间技术和管理人员工资为3000元,企业行政人员工资为3000元。
11. 分别按本企业有关人员的工资的14％计提福利费。
12. 销售给E公司A产品72件,每件售价600元,增值税专用发票载明货款43200元,增值税为7344元,货款暂欠。
13. 销售A产品67件,每件售价600元,增值税专用发票载明货款40200元,增值税为6834元,款项收到,存入银行。
14. 向丙厂购买甲乙两种材料,增值税专用发票上记载,甲材料30吨,单价450元,计13500元,增值税为2295元,乙材料40吨,单价270元,计10800元,增值税为1836元,货款暂欠。
15. 以上购买甲乙两种材料,以现金支付装卸搬运费972元,按买价比例分配。
16. 前所购甲乙两种材料,按其实际成本入库。
17. 以现金26元,支付A产品销售搬运费。
18. 结转制造费用,按A、B产品工时分配。
19. 本期生产A产品96件全部完工,验收入库，按实际成本入帐。
20. 本期生产B产品34件全部完工,验收入库，按实际成本入帐。
21. A产品按加权平均法计算单位成本，结转139件销售成本。
22. 结转本期收入帐户。
23. 结转本期费用帐户。
24. 计算应交所得税,税率为33%。
25. 结转所得税费用。
26. 按10％提取法定盈余公积。
27. 按5％提取法定公益金。
28. 按20％提取应付投资者利润。
29. 将利润分配账户的借方余额转入利润分配－未分配利润。</p>