第一部分基础会计 (满分30分)（Part 1 Basic Accounting (30 points)）.docVIP

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第一部分基础会计 (满分30分)（Part 1 Basic Accounting (30 points)）.doc

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第一部分基础会计 (满分30分)（Part 1 Basic Accounting (30 points)）

第一部分基础会计 (满分30分)（Part 1 Basic Accounting (30 points)） 000 yuan, the period of three months of commercial acceptance to pay before the payment September 8, because enterprises need funds, holding the above notes to the bank discount, the banks annual discount rate of 9%, October 8, the discount note after the expiration, the drawer without payment, the bank will return the bill to the enterprise, at this time, the enterprise also no payment Require the preparation of the receipt of commercial acceptance of bills of exchange, Bill discount, the maturity of the accounting entries (9 points) 5. The property tax of 500 yuan this month, accounting for 2100 yuan in urban construction tax, education costs additional 900 yuan (3 points) 6. The national security Company is the VAT general tax enterprise, the applicable VAT rate is 17% October 5, 2009 to entrust the settlement of the sale of a product 200, the product price of 100,000 yuan, commercial discount of 10%, the cash discount for the payment of the terms 2/10, N/30, the product has been issued, October 14, the company received a product of all the goods tax November 27, the other side found that a product has 100 unqualified, the same day has received a return of 100 pieces of a products, the payment of cheques paid Unit cost of a product 300 yuan Requirements: the establishment of sales realization, receipt of funds, sales return of the accounting entries (12 points) 7. Guoan Company on January 1, 2009 received a business investment in a patent, the two sides assessed the confirmation price of 100,000 yuan, and bank deposits to pay the related costs of 2,000 yuan, the patent contract stipulates the service life of 8 years, the Legal service period of 10 years Assuming that the company amortization of intangible assets at the end of the month, January 1, 2010, the sale of the above-mentioned patent to other enterprises, the income of 96,000 yuan into the bank, the income tax rate of 5% (no other taxes) Requirements: