会计 文本格式（Accounting text format）.docVIP

会计 文本格式（Accounting text format） Intermediate examination questions of computerized accounting First, establish the following account set: Account set number: 204 Account Name: Pengcheng company Accounting path: C:\SWKS Opening year: December 2003 Two, Pengcheng company at the beginning of December 2003 on the balance of the account is as follows: Subject code, account amount, account number, account amount General account amount, detailed account amount, general account amount, detailed account amount 101 cash 2000.00201 short term loan 120000 102 bank deposits 56000.00203 accounts payable 17000 113 accounts receivable 88000.0020301 Dongxing factory 17000 11301 Pingli factory 88000.00211 salary payable 119 other receivables 4000.00221 tax payable 10800 11901 days, 4000.0022101 should pay VAT 123 raw materials 100000.002210101 input tax (borrow) 1000 12301 a 100000.002210102 sales tax of 4000 materials 12302 material 2210103 has been paid tax 137 200000.0022102 of finished products should be paid income tax 7800 13701 hydraulic pump 200000.00231 withholding expenses 139 prepaid expenses 6000.0023101 payable interest 13901 property insurance premium 6000.00251 payable bonds 161 fixed assets 451600 HT width= 12% 301 real capital 619800 16101 fixed assets of production 391600.00311 capital reserve 40000 16102 non productive fixed assets 60000.00313 surplus reserve 10000 165 accumulated depreciation 60000 (loan) 322 profit distribution 30000 32201 undistributed profit 30000 32202 extracting surplus reserves 401 production cost 40101 A products 40102 B products 405 manufacturing costs 40501 tariff 40502 depreciation expense 40503 repair cost 40504 property insurance premiums 40505 wages and benefits 503 product sales expenses 521 management expenses 52101 tariff 52102 property insurance premiums 52103 wages and benefits 52104 trade union funds Total 847600 849600 total 847600 57800 Part of the economic business three, Pengcheng company 2003 occurred in December are as fo