these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \-Five\lopment tasks, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus task and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in major decisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implementation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\nts, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\plementation, prompted County economic transformation upgrade, and continued upgrade. Poverty
第六章习题参考答案
习题一会计分录
1、借：银行存款 28，820 贷：应收账款-北方公司 28，820 2、借：库存现金 10，000 贷：银行存款 10，000
3、借：在途物资-A材料 400，000 （原材料？） 应交税费-应交增值税（进项税额） 68，000
贷：应付账款-前进公司 468，000
4、借：银行存款 374,400 贷：主营业务收入 320，000 应交税费-应交增值税（销项税额） 54，400 5、借：主营业务成本 200，000 贷：库存商品-甲产品 200，000 6、借：生产成本-乙产品 18，000 贷：原材料-A材料 18，000 7、借：管理费用 1，460
库存现金 40
贷：其他应收款 1，500 8、借：管理费用 1，880 贷：银行存款 1，880 9、借：管理费用 200 贷：待摊费用 200 10、借：财务费用 650
贷：应付利息 650 （按旧的会计准则计入待摊费用也可）
习题二会计分录
★习题二经讨论，将习题二中19题的第二行“生产B产品耗用甲材料1500千克”改为150千克，第8题改为“每件售价300元，共90,000元”。
these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \-Five\lopment tasks, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus task and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in major decisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implementation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\nts, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\plementation, prompted County economic transformation upgrade, and continued upgrade. Poverty2008年新的《中华人民共和国所得税法》规定一般企业所得税税率为25%。 为不误导学生，按照所得税税率改为25%，后面的会计分录做了相应调整。 同时，对发现的答案的部分问题进行了修正，用红色字体进行了标注。 1、借：在途物资-甲材料 100，000 应交税费-应交增值税（进项税额） 17，000 贷：应付账款-奔腾公司 117，000 2、借：原材料-甲材料 100，000 贷：在途物资-甲材料 100，000 3、借：其它应收款 2，500 贷：库存现金 2，500 4、借：银行存款 100，000 贷：短期借款 100，000 5、借：应付账款-奔腾公司 117，000 贷：银行存款 117，000 6、借：库存现金 2，000
贷：银行存款 2，000 7、借：固定资产 35，500 贷：银行存款 35，500 8、借：应收账款-新兴公司 105，300
贷：主营业务收入-B产品 90，000 应交税费-应交增值税（销项税额） 15，300 9、借：销售费用 1，000 贷：银行存款 1，000 10、借：银行存款 70，200
贷：应收账款-新兴公司 70，200 11、借：管理费用 2，440 库存现金 60
贷：其它应收款 2，500 12、借：库存现金 66，000 贷：银行存款 66，000 13、借：应付职工薪酬-工资 66，000
these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \lopment tasks, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus tsk and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in major decisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implemntation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\nts, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\plementation, prompted County economic transformation upgrade, and continued upgrade. Poverty 贷：库存现金 66，000 14、借：在途物资-乙材料 40，000
应交税费-应交增值税（进项税额） 6，800 贷：银行存款 46，800 15、借：在途物资-乙材料 3，000 贷：银行存款 3，000 16、借：原材料-乙材料 43，000 贷：在途物资-乙材料 43，000 17、借：待摊费用 600 贷：库存现金 600 18、借：管理费用 200 贷：待摊费用 200 19、借：生产成本-A产品 95，000 -B产品 24，000 制造费用 11，000 管理费用 1，200 贷：原材料-甲材料 101，000 -乙材料 30，200
20、借：制造费用 21，000 管理费用 9，000 贷：累计折旧 30，000 21、借：销售费用 40，000 贷：银行存款 40，000 22、借：财务费用 780 贷：预提费用 780
23、借：银行存款 175，500 贷：主营业务收入-A产品 150，000 应交税费-应交增值税（销项税额） 25，500 24、借：销售费用 1，800 贷：银行存款 1，800
these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \-Five\lopment tasks, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus task and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in major decisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implementation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\nts, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\plementation, prompted County economic transformation upgrade, and continued upgrade. Poverty25、借：生产成本-A产品 25，000 -B产品 20，000 制造费用 11，000 管理费用 10，000 贷：应付职工薪酬-工资 66，000 26、借：生产成本-A产品 3，500 -B产品 2，800 制造费用 1，540 管理费用 1，400
贷：应付职工薪酬-职工福利 9，240 27、 制造费用 （19）11，000 （20）21，000 （25）11，000 （26） 1，540 44，540
分配率=44，540÷（1，200+1，400）=17．13（元/工时）
甲产品分配的制造费用= 17．13×1，200 =20，556（元） 乙产品分配的制造费用= 44，540 -20，556 =23，984 （元） 借：生产成本-A产品 20，556 -B产品 23，984
贷：制造费用 44，540
28、借：库存商品-A
库存商品-B 70784
贷：生产成本-A产品 144，056 -B产品 70，784 生产成本-A产品 生产成本-B产品
these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \lopment tasks, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus tsk and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in major decisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implemntation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\nts, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\plementation, prompted County economic transformation upgrade, and continued upgrade. Poverty （19）95，000 （19）24，000 （25）25，000 （25）20，000 （26） 3，500 （26） 2，800 （27）20，556 （27）23，984 144，56
70，784
A产品单位成本=144，056÷800=180（元/件） B产品单位成本=70，784÷550=129（元/件）
29、借：营业税金及附加 24，000 贷：应交税费 24，000 30、借：主营业务成本 128，700 贷：库存商品-A产品 90，000 -B产品 38，700 已售A产品生产成本=180×500=90，000（元） 已售B产品生产成本=129×300=38，700 （元）
31、借：主营业务收入 240，000 贷：本年利润 240，000 32、借：本年利润 220，520 贷：销售费用 42，800
管理费用 24，240 财务费用 780 营业税金及附加 24，000 主营业务成本 128，700 管理费用 （11） 2，440 （18） 200 （19） 1，200 （20 ）9，000 （25）10，000 these precious and worth cherishing. Second, scientific research situation, grasp the opportunities and challenges of transformation and upgrading of full completion of the \-Five\lopment tasks, start is crucial. Focused grand blueprint, must to history of thinking views trend, put associate times forward of pulse, stepped on associate economic law of drums, find associate transformation upgrade of path, in grasp macro trend in the advance science development; to strategy of vision conspiracy to global, always tight buckle national macro policy oriented, accurate grasp County love actual, based overall caught opportunities, and PCT thought, ensure County economic social development always along right track continued forward; to precision of measures seeking breakthrough, tightly pegged focus task and bottleneck restricted, Science and identify practical and effective measures, advance breakthrough, ensuring all tasks carry out to the letter; based on scientific assessment and strict implementation, persist in combining routine supervision and centralized supervision, accurate assessment Township departments, strictly cash rewards, prompted the departments own implementation at all levels. In working to advance, to truly grasp the Guide, seize the opportunity, finding a position and play to our strengths and take the initiative, ensure that the start of the new year tree, new performance. Grasp the Guide, is to dock in policy measures to seize the initiative. Accurate grasp of the Central Government, provinces and cities to speed up the development of new policies and new initiatives with a high degree of policy acumen to capture opportunities to accelerate development. Follow-up to promote the transformation and upgrading of the five great ideas offer a great chance. Five large development philosophy is the Party Central Committee with a view to promote economic transformation and upgrading, complete the building of a well-off society in major decisions and arrangements, is the development of a profound change. County-wide at all levels should conscientiously study and implement, implement the five ideas, green development, open development, on which to share advantages, and actively explore new path of innovative and coordinated development, changing the concept of leading the transformation of development mode of development, promote the development of quality improvement. Floor supply side structural reform implementation provides an effective strategy for improving the quality of development. Supply side structural reform is future full deepening reform of plays, to according to \stability, and industry policy to associate, and micro policy to live, and reform policy to real, and social policy to backing\nts, keen grasp Central, and provinces release out of new signal, combined County love actual accurate docking, full grasp \capacity, and to inventory, and to lever, and drop cost, and fill short Board\plementation, prompted County economic transformation upgrade, and continued upgrade. Poverty （26） 1，400 24，240
33、利润总额=240，000-220，520=19，480（元） 所得税费用=19，480×25%=4870（元） 借：所得税费用 4，870 贷：应交税费 4，870
34、借：本年利润 4，870 贷：所得税费用 4，870 35、净利润=19，480-4870=14,610（元） 盈余公积=14,610×10%=1，461（元） 借：利润分配-提取盈余公积 1，461 贷：盈余公积 1，461 36、应付利润=14,610×30%=4383（元） 借：利润分配 4383 贷：应付股利 4383
基础会计学第六章习题答案
