电大职业技能实训---中级财务会计(二)（The occupation skill training, intermediate financial accounting (two)）.docVIP

下载本文档

3
0
约2.15万字
约 17页
2017-08-16 发布于河南
举报
版权申诉

电大职业技能实训---中级财务会计(二)（The occupation skill training, intermediate financial accounting (two)）.doc

1、本文档共17页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

电大职业技能实训---中级财务会计(二)（The occupation skill training, intermediate financial accounting (two)）

电大职业技能实训---中级财务会计(二)（The occupation skill training, intermediate financial accounting (two)） 1 (Dan Xuanti) should cause the accounts receivable is (credit). 2 (Dan Xuanti) D accepted A invested equipment, the original price 50000 yuan, the net book value of 30000 yuan, to assess the price of 35000 yuan. D company received equipment investment, accounted for the amount of paid in capital account for (35000). 3 (RadioButtonList) to provide liquidity and solvency of enterprise assets statements (balance sheet). 4 (RadioButtonList) the following does not belong to the inventory is (engineering materials). 5 (Dan Xuanti) the current enterprise accounting system of our country for accounts receivable eight provision for impairment of assets. This requirement is reflected in accounting principles (the principle of prudence). 6 (Dan Xuanti) when the long-term prepaid expenses project can make benefits for future accounting periods when enterprises will not be amortized into value (profit or loss). The following 7 (RadioButtonList) belongs to the statutory public welfare fund is used (to improve employees collective welfare facilities spending). 8 (RadioButtonList) enterprises on short-term investment holding period to obtain the cash dividend or installment payment bond interest, in addition to the short term investment occurs when people accrued receivable items, accounting should (reducing investment cost). 9 (Dan Xuanti) will not need a machine for sale, priced at 8600 yuan, the original value of 10000 yuan, has been put off IH 2600 yuan, 700 yuan to pay cleanup costs. Net cash flow generated by the disposal of the machine should be filled out in the statement of cash flows for the amount of (7900). (Dan Xuanti) 10 years before the balance sheet undistributed profits project, the list is based on (profit distribution account balance at the end). 11 (RadioButtonList) industrial enterprises rental packing, rental period of amortization of packaging costs should be conside