中财金融会计学笔记.docVIP

会计学 课程学习笔记 _ 批次：__201410____辅修专业：___金融________ 姓名：___ ___ 一、学习内容会计核算会计监督资产＝负债＋所有者权益 收入－费用＝利润 资产＝负债＋所有者权益＋（收入－费用）会计主体、持续经营、会计分期和货币计量、知识掌握程度对疑难问题的理解和对知识掌握程度的自我评定 ????本月发出存货实际成本＝本月发出存货数量×加权平均单价????月末结存存货实际成本＝月末结存存货数量×加权平均单价????或者： 平均成本=189500/145000=379/290≈1.3 万元 主营业务成本=1.3*（145000-3500）=183950 万元 本年利润=236000-18240-4560-183950=29250 万元 2、应选择加权平均法 因为是向银行提出贷款申请，所以应选择使利润较大的存货成本计价方法。有第一题结果可得，选择加权平均法，所得到的利润更大，更有可能得到银行贷款。 3、应选择先进先出发 先进先出法可以随时结出存货发出成本和结存存货成本，而且期末存货成本接近于市价。但是，如果存货收发业务较多、且存货单价不稳定时，计算工作量较大。另外，在物价持续上升时，采用先进先出法会使发出存货成本偏低，利润偏高。 因为是以报税为目的选择存货成本的计价方法，所以应该选择利润较小的方法进行计价。由第一题可得，选择先进先出发，所得到的利润更小，所缴纳的所得税较少。 office, branch offices (jurisdiction), risk management, marketing management sector through supervision and inspection found problems, should be assigned the investigators are corrected in a timely manner. 27th the fifth chapter penalty under any of the following acts, then the relevant provisions to punish the investigators, according to the Bank. To constitute a crime shall be investigated for criminal responsibility: (A) on the business that are not involved in the investigation, issued a survey. (B) customer credit information are not thorough verification. (Iii) to participate in credit customer survey is not in place, customers and data is incomplete, untrue; he knows bear a counterfeited clients issuing credit. (D) does not provide for due diligence of credit business, pre-loan investigation form, concealing facts or providing false information or should be found in a normal investigation failed to discover the risk factors, lead to the review and approval policy errors, loan risk. (Five) on loan guarantees of survey not in place, not by provides on arrived, and pledge real for field verification, and assessment, and identification and registration, not according to provides on guarantor of guarantees qualification and guarantees capacity for survey verified, led to guarantees loan lost authenticity, and legitimacy, and effectiven