中财金融计学学习笔记.doc

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。 emotionalBecause of the guerrilla forces in the surrounding area have been withdrawn, activities in the Lakes Cheng Wanjun also refuge in Japanese, Zhu Xi forces became the puppet to attack key targets　Eve puppet attacking in Wuzhen, face the problem of the retreat was to meet the enemy, in a debate within the leadership, some believe that the elves, concentrate a superior force, surely do, early transfer is the best way to reduce losses. 　　Deputy Commander Wang Hesong impassioned statement: Wuzhen hold, is our militarys duty! I have win a series of victories, morale, Wuzhen battle to victory, fight this battle, a Chinese miracle in the history of guerrilla warfare.Commander Zhu Xi did not have much, but the final word. On November 5, we flew over the town for several days, bomb bursts, trembling moan tranquil town in the war. People have the feeling of a catastrophe in the town. 6th reconnaissance around the command personnel brought an urgent intelligence, town-wide panic, in the face of news of the Japanese attack town, to avoid the scourge of war, the majority of people young and old fled to the countryside in the town. Also hard to find a boat in the river. Past the bustling town just seems a deserted and desolate. 7th day in implementing low-level flights over the town, fired. That night, the Elves attack Wuzhen confirmed in