武汉纺织大学专升本会计.docx
- 文档编号:12630456
- 上传时间:2023-04-21
- 格式:DOCX
- 页数:21
- 大小:175.34KB
武汉纺织大学专升本会计.docx
《武汉纺织大学专升本会计.docx》由会员分享,可在线阅读,更多相关《武汉纺织大学专升本会计.docx(21页珍藏版)》请在冰豆网上搜索。
武汉纺织大学专升本会计
一、名词解释(每小题3分,共15分)
1.资产
2.
3.
4.
借贷记帐法会il•报表结帐
5.会计
二、多选题(每小题2分,共20分)
1.在权责发生制下,应让入本期收入和费用的是()。
A本期销售货款收存银行B上期销售货款本期收存银行
C本期的银行借款利息下期实际支付D本期实际支付下期的报刊杂志费
2.卜•列属于自制原始凭证的有()
A盘存表B银行收帐通知C购买材料取得的销货发票D产品入库单
3.资产负债表中“存货”项目应根据(
A“原材料“账户的借方期末余额
C“材料成本差异“账户的借方期末余额
4.卜•列属于资产类账户的有(〉
A应收帐款B应付帐款
5.现金日记帐的收入栏可根据(
A银行存款收款凭证
C现金收款凭证
6.会计核算方法包括(
A复式记帐B货币讣量C成本计算
7.动态会计方程式的表达式可以是()
A资产=负债+所有考权益B收入一费用=利润
C资产+费用=负债+所有者权益+收入D资产=负债+股东权益
&卜•列()可计入制造业“管理费用”账户
A固立资产出售净损失B管理部门人员的旅差费
C坏帐损失D自然灾害造成的库存商品的损失
9.-项资产增加,一项所有者权益增加的经济业务是()
A收到投资者投入的机器设备1台B收到往来单位前欠货款
C发行股票筹资成功,款已存入银行D发行债券筹资成功,款已存入银行
10.下列项目应计入“利润分配"帐户借方的是(九
A提取的公积金
C年末转入的亏损额
B“生产成本”账户的借方期末余额
D“库存商品“账户的借方期末余额
D预付帐款
C预收帐款
)登记
B银行存款付款凭证
D现金和银行存款互相划转时所填制的银行存款付款凭证
B所得税费用
D分配给投资者的利润
D业绩评价
i•“实收资本,为胀户若有余额n定在借方(
2.持续经营假设是企业进行资产的讣价、费用的确认和摊销的依据,也是
确立会计分期假设的基础(
3.现金流量表既是月度、季度会计报表,也是年度会计报表(
4.工业性劳务收入应记入“其它业务收入”账户(
5.谨慎性原则要求在进行会计•处理时,应当合理预计可能发生的费用和损
失,而不能预汁可能取得的收益,做到不高估资产和收益,不低佔负债和损失。
四、简答题(共16分)
1.错帐的更正方法有那些?
并简述其适用范用(共6分〉
2.简述总分类账戸和明细分类账户的关系,登记方法及瓦试算平衡的结果(共10分)
5.计算题(共16分〉
1.M公司为增值税一般纳税人,增值税税率为17%.2008年5月发生以下业务:
(1)从N公司购买甲材料3000公斤,取得增值税专用发票,发票上注明的单位买价100元,支付甲材料装卸费500元,代垫运输费1000元。
(2)从G公司购买甲材料2000公斤,取得普通发票,发票上注明的单位买价95元,支付甲材料运输费800元。
要求:
(1)计算5000公斤甲材料的采购成本(4分),
(2)计算5000公斤甲材料购买环节可抵扣的增值税进项税额(2分)。
2.E公司为制造型企业,2008年5月份有关财务成果计算资料如下:
库存商品销售收入800000元;其销售成本为销售收入的70%:
应交增值税2300元,应交消费税10007C.应交印花税iOO元:
销售产品的宣传展览费1500元:
银行借款利息总额2000元;生产用固崖资产折旧费30000元;无形资产转让收入100000元;向灾区捐款150000元:
投资净收益6000元。
假定“本年利润”账户月初有借方余额10000元,请讣算其月末余额(W分九
六、会计分录题(共23分)N公司(一般纳税人,堆值税税率为17%)本月发生以下经济业务,请编制会计分录
1•购买不需安装设备一台,取得的增值税专用发票上注明的设备价款50000元,增值税为8500元,支付的运输费为iOOO元,保险费为2000元,款项均已通过银行转账支付。
(2分)
2.支票支付银行贷款利息9000元,其中前2个月承担6000元,本月承担3000元(2分
3.仓库发出材料70000元,其中40000元用于甲产品的生产,20000元用于乙产品的生产,
8000元用于生产车间设备的维修,1000元为管理部门所用,1000元为销售部门所用。
(3分)
4.分配本月工资费用700000元.貝中甲产品生产工人工资400000,乙产品生产工人工资25000元,车间管理人员工资10000,行政管理人员工资40000(3分)
5.销售材料一批,售价48000元,价款已存入银行,材料的买价为500007G(暂不考虑
税)(4分〉
6.销售甲产品1000件,单位售价200元,单位成本150元,开增值税专用发票,收到转账支票一张(金额150000元〉,余款尚未收到(4分)
7•汁算本月应交所得税25000元(2分)
8.将准备短期持有的金星股份有限公司的股票以100000元的价格出售,款已收到,存入银行,该股票的购买价格为70000元。
(3分
PartIVocabularyandStructure
following
Directions;Choosethebestanswertoeachofthesentences.
1.Ididn'texpectsomanydifficultieswould.
A.happenB・arise
D.takeplace
2.Wearestayinginahotelnearasmalltown.
A.complicatedB.complexC.competitive
comfortable
3.Thecommittee
A.consistsof
twelvemembers.
B.reaches
C.
C.rise
D.
takesup
D.composesof
4.Urbancongestionwouldbegreatlyrelievedifthepublictransportweremorereasonable,
A.pricesB.tickets
D.fares
5.Thechildclungtightly
A.at
D.over
itsmothersskirt.
B.on
chargedon
C.fees
C.to
6.Heisengaged
A.on
D.out
7.ThoughtheIong-termcannotbepredicted,theprojecthas
beenapprovedbythecommittee.
A.defectB.effect
result
8.Thecleverboy_
A.adored
D.admired
9.Heknewnothing
A.regardless
D.asthough
10.Themovementwasalargelyofficialattempttoworking
masses.
teachingEnglishtooverseasstudents.
B・inC・off
C.affect
D.
alltheknowiedgehisteachersgavehim.
B.absorbedC.adhered
.thecasethathappenedlastweek.
B.assoonC.regarding
tourban
A.reachout
Dreachdown
11.Onlyafewpeoplehavegottothefullfactsofthecases.
A.changeB.right
D.duty
12.Thediseaseisspreading;andallchildrenunderfiveare.
A.atriskB.atdangerC.introuble
D.oninfection
13.Thesightthedaysofchildhoodtome.
A.rememberedB.recalled
D.reviewed
B.reachinto
C.reachfor
C,access
C.reminded
Questions6—10arebasedonthefollowingpassage
passageTwo
Milkfromcloned(克隆)cowsandmeatfromtheoffspringofclonedanimalscouldbeservedupinrestaurants,preparedinkitchensandsoldinshopsasearlyasnextyearintheUSifthegovernmentallowsit.
ArecentreportfromtheNationa1AcademyofSciences,America'stopscientificbody,supportedtheideaofputtingclonesandclonedproductsintothefoodsupply.NASfoundthatcloningadultfarmanimalswithoutchangingtheirgeneswasunlikelytoaffectthesafetyofthefoodweeat.Scientistssaidoffspringarenotariskbecausetheyaretheproductofanaturalbirth."Warenotconeernedabouttheoffspringofclonesatall,"saidHallerman,acloningexpert.'•That'sjustanormalanimal.”
sayingthewidesp「ead
However;theFoodandDrugAdministration,isstillhesitanttoallowclones,theirbyproductsortheiroffspringtogointothefoodsuppMAnotherproblemisthatsomegroupsaredevelopmentofdoningonalargescalewillleadtoanimalsuffer!
ng.
toproduce
Thetechniquemayalsoneverbecheapenoughanimalstousedirectlyasmeat.What'smore,someresearchersshowthatcloningchangesananimarsgeneticpatternsinaverysmallway.Thiscouldaffecttheanimarsmeatormilk.
Althoughthescientificpossibilityisrathersmall,theFDAiswaitingforresearchthatprovesthereisnoriskbeforetheyapprovethemethodforuse.
Infact,manyAmericanlivestockbreedersarealreadyraisingclonedanimalsandafewclonedcowsaroundUSarealreadyproducingmilk.Thebreedersbegancloningtwoyearsago.Astheanimalsreachtheirreproductiveyears,thebreedersareanxioustoknowwhethertheycansellclonedproducts.EspeciallywhentheyhaveinvestedmorethanUS$20,000perclone.Bythisspring;farmerswillfacethechoiceofsellingmilkfromtheirclonesorwastingit.TheFDAhopesforadecisionbylatethisyear
Theclonedfoodproductsthatcouldhitthemarketinsmallquantitiesnextyearincludemilkfromclonedcowsandvea!
(小牛肉)fromtheirfirst-generationoffspring,anima!
breederssaid.
6.
C.Hesitant
Whatistheauthor'sattitudetowardsclone?
A.SupportiveB.Critical
D.Objective.
7.Whataretheclonedanimalbreederswaitingfor?
A.ThepermissionofFDA.
B.Thebirthoffirst-generationoffspring.
C.ThesupportofNAS.
D.Themarket!
ngofmilkfromclonedcows.
8.WhyistheFDAstillhesitanttoapprove?
A.Becausethecloningwillleadtocrazycows.
B.Becausethegeneofclonedcowswillchangegreatly.
C.Becausethere'snoenoughprooftoshowthefoodissafe.
D.Becausethetestingofthefoodhasnotbeendone.
9.WhatistheopinionofNASscientists?
A.Itisunlikelytocloneanimalswithoutchanginggenes.
B.Itispossibletochangegenesofthemilkfromclonedcows.
C.Theytakefoodfromclonedanimalsassafeenoughforhumanbeings,
D.Theythinktheycancontrolthegeneticchangesintheclonedanimals.
10.Whatwillbethepriceofthemilkfromdonedcows?
A.VerycheapB.Veryexpensive.
C.MorethanUS$20,000perton.D.Notmentionedinthepassage.
11.Whereisthemostpossibleplaceyoucouldreadthispassage?
A.InascieneefictionnovelB.Inahistorytextbook.
C.InabiologymagazineD.Inatour-guidebooklet.
12.WhereisSanDiegolocated?
A.InMexicoB.IntheUnitedStated.
C.InBalboaParkD.InCanada.
13.Whatcanweinferfromthepassage?
A.MissionBeachhasgoodsandycoastforsunbathers.
B.OceanBeachhasalongpublicdockenjoyedbyfishermen.
C.TheWestBeachisoftencrowdedwithfishermen.
D.TheGiantDipperisanoldmanwhogreetsyouattheentraneeofthepark.
14.Whatkindofnightentertainmentdoestheauthorsuggest?
A.Fishingonthedock.B.DrinkinCafeSevilla.
C.Godancingorjustwatch.D.Besuckedintothe
bars.
SectionB
Directions;Readthefollowingpassagecarefullyandtranslatethe5EnglishsentencestakenfromthepassageintoChinese.
Thank-youcards——heartfeltexpressionsofgratitudeforgifts,servicesandgeneralkindness—seemtoberareinanagewhentheInternetcontinuestoreducehumaninteraction.
Althoughoursocietyhaschangedgreatlyoverthepastcentury,theetiquetteofthank・younoteshasnot.Whilemostpeoplewouldagreethatthankyounotesunderthesecircumstancesareanecessity,therearestillthosewhoforeverpostponeorareforgetfulforunknownreasons.
Andatnotimeoftheyeararethank-younotesmorevisiblethanJune,themonthofbridesandgraduations,andthebeginningofsummerparties.
"It'samust-dothing.Arealthank-youdoesnotcomebye-mail.Itcomesinthemailinanenvelope.Andwhatcomesoutofanenvelopeisabeautifulthingtotouchandtohandleandtopassaroundforeveryonetoread/'saidetiquetteexpertLetitiaBaldrige.
Don'tthinkforasecondthatBaldrigeisold-fashioned.Handwrittenthank-younotes——anyhandwrittencorrespondence,forthatmatter-havetakenonanairofextraimportaneeanddignityinthisworld.
Baldrigeremainshopefulthattheartmaybeenjoyingarenaissance.
Morethansimplyobeyingrulesofetiquette,thank-youcardsareasignofcaring.
*They'remoreimportantnowthanever,**expertPeterPostsays.“YolTrebuildingarelationship.Andpartofbuildingthatrelationshipisthatyouacknowledgewhensomeonehasdonesomethingniceforyou.”
Thepayoff,Postsays,canbehugestisperpetual/*hesays.“Themorewedoit,themoreitcomesbacktous,andit'sabenefittousall.ItmakesourworldalittlebitnicerplacetoliveirV'
16.Whilemostpeoplewouldagreethatthank・younotesunderthesecircumstancesareanecessity,therearestillthosewhoforeverpostponeorareforgetfulforunknownreasons.
17.Arealthank-youdoesnotcomebye-mail.Itcomesinthemailinanenvelope.Andwhatcomesoutofanenvelopeisabeautifulthing
totouchandtohandleandtopassaroundforeveryonetoread.
18.Morethansimplyobeyingrulesofetiquette,thank-youcardsareasignofcaring.
19.You'rebuildingarelationship.Andpartofbuildingthatrelationshipisthatyouacknowiedgewhensomeonehasdonesometh!
ng
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 武汉 纺织 大学 本会