电大职业技能实训--中级财务会计(二)（The occupation skill 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)（The occupation skill 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)（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 consid