電大天堂【基礎(chǔ)會(huì)計(jì)】模擬實(shí)驗(yàn)1和2(最新最全)(新準(zhǔn)則)小抄

1、電大天堂【基礎(chǔ)會(huì)計(jì)】模擬實(shí)驗(yàn)1和2（最新最全）（新準(zhǔn)則）第一次 模擬實(shí)驗(yàn)一、會(huì)計(jì)分錄如下：1借：庫(kù)存現(xiàn)金3600 7借：庫(kù)存現(xiàn)金100 貸：銀行存款3600 貸：其他應(yīng)收款-王峰1002借：其他應(yīng)收款-王峰1800 8借：管理費(fèi)用360 貸：庫(kù)存現(xiàn)金1800 貸：庫(kù)存現(xiàn)金3603借：銀行存款13000 9借：庫(kù)存商品 4000 貸：應(yīng)收賬款13000 應(yīng)交稅費(fèi)應(yīng)交增值稅（進(jìn)項(xiàng)稅額）6804借：管理費(fèi)用372 貸：銀行存款4680 貸：庫(kù)存現(xiàn)金372 10借：銀行存款2000005借：庫(kù)存商品3800 貸：實(shí)收資本200000 貸：銀行存款38006借：銀行存款240 貸：庫(kù)存現(xiàn)金240（二）會(huì)

2、計(jì)分錄如下：1借：應(yīng)收賬款187203借：管理費(fèi)用1000 貸：應(yīng)交稅費(fèi)應(yīng)交增值稅(銷項(xiàng)稅額)2720 貸：其他應(yīng)收款-陳海1000 主營(yíng)業(yè)務(wù)收入160004借：本年利潤(rùn)152002借：庫(kù)存商品14000 貸：管理費(fèi)用15200 應(yīng)交稅費(fèi)應(yīng)交增值稅(進(jìn)項(xiàng)稅額)23805借：主營(yíng)業(yè)務(wù)收入196000 貸：應(yīng)付賬款16380 貸：本年利潤(rùn)196000第二次 模擬實(shí)驗(yàn)（一）會(huì)計(jì)分錄如下：1借：庫(kù)存現(xiàn)金20006借：銀行存款500000 貸：銀行存款2000貸：實(shí)收資本5000002借：應(yīng)付賬款179207借：銷售費(fèi)用6400 貸：銀行存款17920 貸：銀行存款64003借：應(yīng)收賬款-鴻運(yùn)公司101

3、1028借：財(cái)務(wù)費(fèi)用350貸：主營(yíng)業(yè)務(wù)收入100510 貸：銀行存款350 銀行存款5929借：管理費(fèi)用19604借：銀行存款101102 貸：銀行存款1960貸：應(yīng)收賬款-鴻運(yùn)公司10110210借：原材料2016005借：庫(kù)存現(xiàn)金35600 貸：銀行存款201600貸：銀行存款35600 (二)會(huì)計(jì)分錄如下：1借：庫(kù)存現(xiàn)金50004借：應(yīng)付職工薪酬-工資50000 貸：銀行存款5000 貸：庫(kù)存現(xiàn)金500002借：其他應(yīng)收款-王利10005借：庫(kù)存現(xiàn)金280 貸：庫(kù)存現(xiàn)金1000 貸：其他應(yīng)收款-李虹2803借：庫(kù)存現(xiàn)金50000貸：銀行存款50000 (三) 會(huì)計(jì)分錄如下：1借：庫(kù)存商品

4、甲商品44255借：應(yīng)付賬款明華公司52500 乙商品10650貸：銀行存款52500丙商品608006借：庫(kù)存商品甲商品8850貸：銀行存款75875 乙商品53252借：應(yīng)付賬款星光公司19000貸：應(yīng)付賬款星光公司8850 -明華公司5325貸：銀行存款190007借：應(yīng)付賬款明華公司80003借：庫(kù)存商品丁商品52500貸：銀行存款8000貸：應(yīng)付賬款明華公司525004借：主營(yíng)業(yè)務(wù)成本118560貸：庫(kù)存商品甲商品7080 乙商品4260丙商品54720丁商品52500 更多請(qǐng)到以下地址下載！免費(fèi)！免費(fèi)形成性考核冊(cè)答案（本科和?？疲┫螺d/foru

5、mdisplay.php?fid=32歷屆試題下載：/forumdisplay.php?fid=8復(fù)習(xí)資料：/forumdisplay.php?fid=9調(diào)查報(bào)告下載：/forumdisplay.php?fid=29if we dont do that it will go on and go on. we have to stop it; we need the courage to do it.his comments came hours after fifa vice-pr

6、esident jeffrey webb - also in london for the fas celebrations - said he wanted to meet ivory coast international toure to discuss his complaint.cska general director roman babaev says the matter has been exaggerated by the ivorian and the british media.blatter, 77, said: it has been decided by the

7、fifa congress that it is a nonsense for racism to be dealt with with fines. you can always find money from somebody to pay them.it is a nonsense to have matches played without spectators because it is against the spirit of football and against the visiting team. it is all nonsense.we can do somethin

8、g better to fight racism and discrimination.this is one of the villains we have today in our game. but it is only with harsh sanctions that racism and discrimination can be washed out of football.the (lack of) air up there watch mcayman islands-based webb, the head of fifas anti-racism taskforce, is

9、 in london for the football associations 150th anniversary celebrations and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have asked to meet yaya toure, he told bbc sport.for me its about how he felt and i would like to speak to him first to

10、 find out what his experience was.uefa hasopened disciplinary proceedings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european footballs governing body, has also ordered an immediate investigation into the referees actions.cska said they were s

11、urprised and disappointed by toures complaint. in a statement the russian side added: we found no racist insults from fans of cska.baumgartner the disappointing news: mission aborted.the supersonic descent could happen as early as sunda.the weather plays an important role in this mission. starting a

12、t the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. it will climb higher than th

13、e tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence.the balloon will slowly drift t

14、o the edge of space at 120,000 feet ( then, i would assume, he will slowly step out onto something resembling an olympic diving platform.below, the earth becomes the concrete bottom of a swimming pool that he wants to land on, but not too hard. still, hell be traveling fast, so despite the distance,

15、 it will not be like diving into the deep end of a pool. it will be like he is diving into the shallow end.skydiver preps for the big jumpwhen he jumps, he is expected to reach the speed of sound - 690 mph (1,110 kph) - in less than 40 seconds. like hitting the top of the water, he will begin to slo

16、w as he approaches the more dense air closer to earth. but this will not be enough to stop him completely.if he goes too fast or spins out of control, he has a stabilization parachute that can be deployed to slow him down. his team hopes its not needed. instead, he plans to deploy his 270-square-foot (25-square-meter) main chute at an altitude of around 5,000 feet (1,524 meters).in order to deploy this chute successfully, he will have to slow to 172 mph (277 kph). he will have a reserve parachute that will open automatica