电大职业技能实训--中级财务会计(二)（Radio and TV university vocational skills training -- intermediate financial accounting (two)）.docVIP

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电大职业技能实训--中级财务会计(二)（Radio and TV university vocational skills training -- intermediate financial accounting (two)）.doc

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电大职业技能实训--中级财务会计(二)（Radio and TV university vocational skills training -- intermediate financial accounting (two)）

电大职业技能实训--中级财务会计(二)（Radio and TV university vocational skills training -- intermediate financial accounting (two)） 1 (single topic) The cause of account receivable is (credit). 2 (single topic) d Company to accept a company input equipment, the original price of 50000 yuan, book value of 30000 yuan, evaluation price of 35000 yuan. The Paid-in Capital account is recorded at (35000) when company D receives equipment investment. 3 (single topic) A statement of the liquidity and solvency of an enterprises assets (balance sheet) is provided. 4 (single topic) The following items are not part of the inventory (engineering materials). 5 (single topic) Chinas current enterprise accounting system requires the corresponding accounts receivable, such as eight assets to reduce the value of preparation. The accounting principle embodied in this requirement is (the principle of prudence). 6 (single topic) when the long-term prepaid expenses project does not enable the enterprise to benefit from the accounting period, the value of the outstanding amortization should be transferred to (the current profit and loss). 7 (single topic) The following are the purposes of the statutory Community chest (to improve the expenditure on collective welfare facilities for workers). 8 (single topic) an enterprises interest on cash dividends or amortization bonds acquired during the holding period of short-term investment, except for those who have accrued the project at the time of the short-term investment, shall (reduce the short-term investment cost). 9 (single topic) will not be required to sell a machine tool, the price of 8600 yuan, the original value of 10000 yuan, has been proposed to fold IH 2600 yuan, pay clean-up costs of 700 yuan. The amount of cash flow generated by the machine to be disposed of in the cash flow statement shall be (7900). 10 (single topic) The unallocated profit item in the balance sheet is based on the year-end balance of the profit distribution account. 11 (single t