电算实务1（Computer practice 1）.docVIP

电算实务1（Computer practice 1） The accounting computerization practice part 1 exam simulation questions A company is as follows: A chart of accounts and December of a year at the beginning of the period: Subject name encoding subjects at the beginning of the period lending direction (yuan) at the beginning of the period number 1001 cash borrowed 32596 1002 of bank deposits by 782304 1131 accounts receivable by 220023 113101 accounts receivable: the company borrowed 48894 113102 accounts receivable F company borrowed 171129 1133 other receivables by 40745 113301 other receivables: three by 40745 113302 other receivables: the company borrowed 1151 prepayments loan 1201 procurement by 120101 - a borrowed material procurement 120102 - B by purchasing materials 1211 raw materials by 570430 121101 raw material - a material by 391152300 121102 raw materials ethylene material by 179278100 1243 inventory of goods by 2102442 124301 inventory of goods A products by 977880900 124302 inventory B products by 1124562800 1301 prepaid expenses by 195576 1401 long-term equity investment by 464493 140101 long-term equity investment - stock investment by 464493 1501 fixed assets by 3406282 1502 - 1523863 accumulated depreciation 1901 long-term deferred expenses by 464493 1911 unacknowledged borrowing 2101 short term loan loan 431897 2111 loan notes payable 317811 2121 loan accounts payable 252619 212101 accounts payable - C - 73341 units 212102 accounts payable - Ding unit loan 179278 2131 ar - 211874 213101 ar F company loan 211874 2151 pay loan 2153 welfare expenses payable loan 203725 2161 dividend payable loan 97788 2171 customable gold loan 48894 217101 taxes payable - VAT payable loantaxes payable - VAT payable - VAT credittaxes payable - VAT payable - VAT credit 217106 should hand in taxes payable income tax credit 48894 2181 other payables 187427 loan 2191 - 114086 accrued expenses 2301 long-term loan loan 1491267 3101 equity loans 2713617 3111 capital reserve l