会计基础习题（Basic accounting exercises）.docVIP

会计基础习题（Basic accounting exercises） Basic exercises Problem one I. purpose Accounting treatment of enterprises capital input and withdrawal. Two, information The balance sheet for the February 28, 2001 trial of the electric company is shown in the table. Balance trial balance of electric company February 28, 2001 Account name, debit balance, credit balance Cash on hand 6000 Bank deposits 383400 Accounts receivable 17600 Other receivables 12000 Raw material 66800 Turnover material 5000 Merchandise inventory 34000 Fixed assets 1886000 Accumulated depreciation 275000 Short term borrowing 30000 Long term borrowings 350000 Accounts payable 7500 Other payable 5000 Staff salaries payable 8000 Taxes and fees should be paid 2200 Dividends payable 6700 Accounts receivable 4000 Paid in capital 1640000 Capital reserve 27000 Surplus reserve 21000 Profit of 42400 this year Profit distribution 8000 Total 24188002418800 The following economic transactions occurred in March 2001: 1., received higher authorities investment, 500000 yuan into the bank. 2. received an investment in a companys patent rights, assessed as worth 100000 yuan 3. borrowing 300000 yuan from the bank as a business turnover. 4. received a company to a production line of investment, the original price of 6500000 yuan, has depreciated 450000 yuan, the assessment price of 5500000 yuan. 5., enterprises repay long-term loans by bank deposits 350000 yuan. 6. received a companys investment in a batch of materials, the assessment price of 70000 yuan. Problem two I. purpose Practice accounting for purchasing materials. Two, information In March 2001, the following procurement of materials was carried out: 1. to a unit of Guangzhou purchased a material price 850 yuan, 50 tons, 100 tons of ethylene material, price 600 yuan, delivery unit disbursement of freight charges 750 yuan, payment, freight and taxes (value-added tax rate of 17%, the same below) have not been paid, the acceptance of storage materials have been. (materia