职业技能实训之中级财务会计(二)（Intermediate financial accounting for vocational skills training (two)）.docVIP

职业技能实训之中级财务会计(二)（Intermediate financial accounting for vocational skills training (two)） 1 (Dan Xuanti) should cause the accounts receivable is (). Sell on 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 yuan 3 (RadioButtonList) liquidity and solvency situation of enterprise assets report (is). 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. The accounting principle is the embodiment of the (). 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). current profits and losses The following 7 (RadioButtonList) belongs to the statutory public welfare fund use is (). To improve the 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). Write down the cost of short-term investments 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 yuan (Dan Xuanti) 10 years before the balance sheet undistributed profits project, the list is based on (). The account balance at the end of the distribution of profits 11 (RadioButtonList) industrial enterprises rental packing, ren