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会计基础第2章 会计要素与会计等式习题


holi day, pensi on a nd health, cult ural and creative experience, s ports health, farming, rural be d and breakfasts i n new formats. T hree is t he brand to cre ate articles . XX agricultural comparative adva ntage into full play, e spe cially the excl usive a dva ntages of climate, mountains a nd sea res ource s, to create a group of the city, t he pr ovince's "calle d" XX seafood, s nack foods a nd safe agricult ural products bra nd characteri stics . Meanwhil e, new i ndustry gui dance, s upport more farmers to participate i n entre prene urs hip, promoti ng large-s cale pr oje cts such a s be d and breakfasts, farm, see d breedi ng base construction. Four i s the mechanism innovation of the article. Dee pe n agricultural reform, focusing on s upporti ng foster profes sional major, family farms, cooperatives, enter prise s and other new s ubj ects of agricultural ma nagement, impr ove agricultural pr oducti on a nd operation of large-scale, professi onal leve l. Advance the reform of property right system in rural areas , to pay s peci al attention to land rights, improve t he function of property rights tradi ng center to gui de la nd management to professi onal users , family farms, cooperatives, lea ding e nterprise s in circulation. Spare no effort to pr omote the province's "Trinity" farmer cooperative e conomy organi zation system reform of County building, and actively ex plore the Trinity of production, s upply and marketing, cre ditFarmer co operative e conomy organi zation system, real orga nic aggregates up to al l kinds of business e ntities, clos ely linke d to the all a spe cts of pr oducti on a nd marketing. ( B) to make the country side m ore bea utiful. Promoting the construction of new t owns and new countrysi de rea ctions together, stre ngthe ning the construction of rural e co -envir onment, create the bea utiful country side construction upgra des, maki ng rural areas more l ivable, suita ble for industr y, and travel. A focus on rural e nvironme nt impr ovement. As far as the rural, the most ba sic i s to make the e nvironme nt clea n and or derly. Poll ution to extensively mobilize t he mas ses conti nue to carry water, clear rivers, down vi olations, treatment of blea chi ng, s uch as wa ste reduction, flow ering tree "big six", vigorously carry out waste reducti on, re source re cover y, impr ove the clea ning me cha nism, e nha nce t he level of meticul ous manageme nt of the v il lage. Second, we must pay s pecial attention to t he be autiful re side ntial building. A dher e to the "planning a hea d, be cause village system, combi nation clas sification impleme ntation, dem olition, alteration simulta ne ously" poli cy, vig orously impleme nt the "five hundred" be autiful countrysi de construction, a ctively pr omote "bea utiful house" pil ot expa nsion. Ar ound 10 4 na ti onal r oad, Ling Road, l ongji nda dao, sea roa d, Ju XI Liao road t o cat ch the five side s of the main roa ds i n about 200 village s, beautiful countrysi de features boutique village created, g ood job on planning, environmental protecti on, cult ural heritage , industrial devel opme nt, crafting li nes to create the bea utiful rural sce ner y, bouti que village breed chara cteristics. No matter which

第二章 会计要素与会计等式

四、单项选择题

1、会计对象的具体划分是( )。

A.会计科目 B.会计原则 C.会计要素 D.会计账户

2、资产是企业拥有或控制的资源,该资源预期会给企业带来( )。

A.经济利益 B.经济资源 C.经济效果 D.经济效益

3、所有者权益是企业所有者在企业资产中享有的经济利益,在数量上等于( )。

A.全部资产减去全部所有者权益

B.全部资产减去流动负债

C.企业的新增利润

D.全部资产减去全部负债

4、负债和所有者权益都是( )的重要组成部分。

A.权益

B.利润

C.债权人权益 D.长期负债

5、构成企业所有者权益主体的是( )

? A.资本公积金 B.实收资本 C.未分配利润 D.盈余公积金

6、经济业务发生仅涉及资产这一会计要素时,只引起该要素中某些项目发生(

)

变动。

A.同增

B.同减

C.一增一减 D.不增不减

7、引起资产和权益同时增加的业务有( )。

A.从银行提取现金

B.从银行借款存入银行

C.用银行存款上交税金

D.用银行存款支付前欠购货款

8、以下各项目中属于资产的有( )。

A.短期借款 B.存货

C.实收资本 D.应付利润

9、某企业资产总额为 150 万元,?当发生下列两笔经济业务后:⑴向银行借款 10 万元存

入银行;⑵用银行存款偿还应付账款 15 万元,其权益总计为( )。

A.145 万元 B.175 万元

C.155 万元 D.125 万元

10、按我国会计要素内涵的划分,营业外支出归属的会计要素是( )。

A.收入

B.费用

C.所有者权益 D.利润

11、下列引起所有者权益总额增加的情况是( )。

A.资产与负债同增

B.资产与负债同减

C.资产增加、负债减少 D.资产减少、负债增加

12、某企业本期期初资产总额为 100 000 元,本期期末负债总额比期初减少 10 000 元,

所有者权益比期初增加 30 000 元。该企业期末资产总额是( )。

A. 90 000 元 B.130 000 元

C.100 000 元 D.120 000 元

13、引起资产内部一个项目增加,另一个项目减少,而资金总额不变的经济业务是

(

)。

A.收到外单位前欠货款

B.收到国家拨入特准储备物资

C.用银行存款偿还短期借款

D.收到投资者投入的机器一台

14、流动资产是指其变现或耗用期在( )。

A.一年以内

B.一个营业周期内

C.一年内或超过一年的一个营业周期内 D.超过一年的一个营业周期

15、下列引起资产和负债同时减少的经济业务是( )。

A.将现金存入银行

B.购进材料一批,货款暂欠

C.以银行存款偿还银行借款 D.以银行借款偿还应付账款

16、下列费用在制造成本法下,不应计入产品成本,而列作期间费用的是( )。

按照“一岗双责”的要求,成立了系统党风廉政建设工作领导小组班子员既抓条线业务还对分管科室人负任as long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be nervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of s ubsi dies . Thir d, we m ust pay s pe cial attention to devel opment of bea uty industr y.

Construction and traditi onal vill ages a nd beautiful countrysi de protecti on of history a nd cult ure village , rural tourism, bed a nd breakfast in com bi ning economi c, on rural t ouri sm devel opment i n pre cis e and accurate positi oni ng, preci sion marketing, s upply, and vigorously promote t he beautiful r ural lands cape of rural tourism complex, li ne, fas hion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accommodation proj ect. (C) efforts to get farmers to become eve n richer. "Off not well -off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards . Focus on t hree as pect s: one i s

"increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture , proces sing, e -commerce, farm and be d and breakfast in e conomy, ens ure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncome growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels , prom oting s ustaine d growt h in wage i ncome. G uide e nterpri ses to stre ngthe n social res ponsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, s haring the value -added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village -level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cun, the maj ority of villages have operating income . Against thi s target, we

have to be base d on local conditions, use your hea d, a nd a ctively explor e and find ways , and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low -income house hol d tracking , dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of s ubsi stence allowances a nd s oci al assi stance, and address t he ba sic needs of poor people. D eepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hrough the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas.

By encouraging the Ce ntral village to s et up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 2 9

this year, the provi nce' s "five water treatment

holi day, pensi on a nd health, cult ural and creative experience, s ports health, farming, rural be d and breakfasts i n new formats. T hree is t he brand to cre ate articles . XX agricultural comparative adva ntage into full play, e spe cially the excl usive a dvantages of climate, mountains a nd sea res ource s, to create a gr oup of the city, t he pr ovince's "calle d" XX seafood, s nack foods a nd safe agricult ural products bra nd characteri stics . Meanwhil e, new i ndustry gui dance, s upport more farmers to participate i n entre prene urs hip, promoti ng large-s cale pr oje cts such a s be d and breakfasts, farm, see d breedi ng base construction. Four i s the mechanism innovation of the art icle. Dee pe n agricultural reform, focusing on s upporti ng foster profes sional major, family farms, cooperatives, enter prise s and other new s ubj ects of agricultural ma nagement, impr ove agricultural pr oducti on a nd operation of large-scale, professi onal leve l. Advance the reform of property right system in rural areas , to pay s peci al attention to land rights, improve t he function of property rights tradi ng center to gui de la nd management to professi onal users , family farms, cooperatives, lea ding e nterprise s in circulation. Spare no effort to pr om ote the province's "Trinity" farmer cooperative e conomy organi zation system reform of County building, and actively ex plore t he Trinity of production, s upply and marketing, cre ditFarmer cooperative e conomy organi zation system, real orga nic aggregates up to al l kinds of business e ntities, clos ely linke d to the all a spe cts of pr oducti on a nd marketing. ( B) to make the country side m ore bea utiful. Promoting the construction of new t owns and new countrysi de rea ctions together, stre ngthe ning the construction of rural e co-envir onment, create the bea utiful country side construction upgra des, maki ng rural areas more l ivable, suita ble for industr y, and travel. A focus on rural e nvironme nt impr ovement. As far as the rural, the most ba sic i s to make the e nvironme nt clea n and or derly. Poll ution to extensively mobilize t he mas ses conti nue to carry water, clear rivers, down vi olations, treatment of blea chi ng, s uch as wa ste reduction, flow ering tree "big six", vigorously carry out waste reducti on, re source re cover y, impr ove the clea ning me cha nism, e nha nce t he level of meticul ous manageme nt of the v il lage. Second, we must pay s pecial attention to t he be autiful re side ntial building. A dher e to the "planning a hea d, be cause village system, combi nation clas sification impleme ntat ion, dem olition, alteration simulta ne ously" poli cy, vig orously impleme nt the "five hundred" be autiful countrysi de construction, a ctively pr omote "bea utiful house" pil ot expa nsion. Ar ound 10 4 nati onal r oad, Ling Road, l ongji nda dao, sea roa d, Ju XI Liao road t o cat ch the five side s of the main roa ds i n about 200 village s, beautiful countrysi de features boutique village created, g ood jo b on planning, environmental protecti on, cult ural heritage , industrial devel opme nt, crafting li nes to create the bea utiful rural sce ner y, bouti que village breed chara cteristics. No matter which

A.直接材料费用

B.直接人工费用

C.车间间接费用

D.厂部企业管理部门的费用

17、企业向银行借入短期借款,用来归还应付账款,引起该企业( )。

A.资产项目和权益项目同金额增加

B.资产项目和权益项目同金额减少

C.资产项目之间有增有减,增减金额相等 D.权益项目之间有增有减,增减金额相



五、多项选择题:

1、根据我国《企业会计准则》的规定,会计要素包括(

)。

A.资产和费用

B.负债和收入

C.资金占用和资金来源 D.利润和所有者权益

E.会计科目和账户

2、资产的确认应满足下列哪些条件?(

)

A.必须是能为企业提供未来经济利益的经济资源

B.必须是企业拥有或者控制的

C.必须是具有实物形态的 D.必须是过去的交易或事项形成的

3、企业的投入资本是(

)。

A.企业所有者权益构成的主体

B.投资者实际投入企业经营活动的各种财产物资和货币资金

C.企业注册成立的基本条件之一

D.企业投资人对企业净资产的所有权

E.企业正常运作必需的资金和承担民事责任的财力保证

4、资产按其流动性可分为(

)。

A.长期投资

B.流动资产

C.无形资产

D.固定资产 E.非流动资产

5、资产=负债+所有者权益是(

)。

A.设置账户的理论依据

B.总分类账户和明细分类账户平行登记的理论依据

C.复式记账的理论依据

D.反映企业资产归属关系的等式

E.编制资产负债表的理论依据

6、下列经济业务,属于资产和权益同时减少的是(

)。

A.售出固定资产

B.上交税款

C.用存款归还银行借款 D.用存款

归还应付账款

7、一个企业的资产总额与权益总额是相等的,这是因为(

)。

A.资产和权益是同一资金的两个侧面

B.任何资产都有它相应的权益

C.任何权益都能形成相应的资产

D.某一具体资产项目的增加,总是同另一具体权益项目的增加同时发生

E.权益方某一具体项目增加与另一具体项目减少,不影响资产总额与权益总额的变



8、下列资产项目与权益项目之间的变动符合资金运动规律的有( )。

A.资产某项目增加与权益某项目减少

B.资产某项目减少与权益某项目增加

C.资产方某项目增加而另一项目减少

D.权益方某项目增加而另一项目减少

E.资产方某项目与权益方某项目同等数额的同时增加或同时减少

9、下列项目中,属于所有者权益的有(

)。

A.预提费用

B.未分配利润 C.无形资产

D.盈余公积

E.实收资本

10、下列业务中引起所有者权益增加的有(

)。

A.以银行存款投资偿付货款

B.公司所有者给公司投入设备

C.所有者代公司偿还欠款

D.提取现金

E.以银行存款购买设备

11、广义的权益概念包括(

)。

按照“一岗双责”的要求,成立了系统党风廉政建设工作领导小组班子员既抓条线业务还对分管科室人负任as long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be n ervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of s ubsi dies . Thir d, we m ust pay s pe cial attentio n to devel opment of bea uty industr y.

Construction and traditi onal vill ages a nd beautiful countrysi de protecti on of history a nd cult ure village , rural tourism, bed a nd breakfast in combi ning economi c, on rural t ouri sm devel opment i n pre cis e and accurate positi oni ng, preci sion marketing, s upply, and vigorously promote t he beautiful r ural lands cape of rural tourism complex, l i ne, fas hion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accommodation proj ect. ( C) efforts to get farmers to become eve n richer. "Off not well -off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards . Focus on t hree as pect s: one i s

"increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture , proces sing, e -commerce, farm and be d and breakfast in e conomy, ens ure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncom e growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels , prom oting s ustaine d growt h in wage i ncome. G uide e nterpri ses to stre ngthe n social res ponsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, s haring the value -added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village -level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cu n, the maj ority of villages have operating income . Against thi s target, we

have to be base d on local conditions, use your hea d, a nd a ctively explor e and find ways , and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low -income house hol d tracking , dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of s ubsi stence allowances a nd s oci al assi stance, and address t he ba sic needs of poor people. D eepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hrough the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas.

By encouraging the Ce ntral village to s et up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 2 9

this year, the provi nce' s "five water treatment

holi day, pensi on a nd health, cult ural and creative experience, s ports health, farming, rural be d and breakfasts i n new formats. T hree is t he brand to cre ate articles . XX agricultural comparative adva ntage into full play, e spe cially the excl usive a dvantages of climate, mountains a nd sea res ource s, to create a group of the city, t he pr ovince's "calle d" XX seafood, s nack foods a nd safe agricult ural products bra nd characteri stics . Meanwhil e, new i ndustry gui dance, s upport more farmers to participate i n entre prene urs hip, promoti ng large-s cale pr oje cts such a s be d and breakfasts, farm, see d breedi ng base construction. Four i s the mechanism innovation of the art icle. Dee pe n agricultural reform, focusing on s upporti ng foster profes sional major, family farms, cooperatives, enter prise s and other new s ubj ects of agricultural ma nagement, impr ove agricultural pr oducti on a nd operation of large-scale, professi onal leve l. Advance the reform of property right system in rural areas , to pay s peci al attention to land rights, improve t he function of property rights tradi ng center to gui de la nd management to professi onal users , family farms, cooperatives, lea ding e nterprise s in circulation. Spare no effort to pr omote the province's "Trinity" farmer cooperative e conomy organi zation system reform of County building, and actively ex plore the Tr inity of production, s upply and marketing, cre ditFarmer cooperative e conomy organi zation system, real orga nic aggregates up t o al l kinds of business e ntities, clos ely linke d to the all a spe cts of pr oducti on a nd marketing. ( B) to make the country side m ore bea utiful. Promoting the construction of new t owns and new countrysi de rea ctions together, stre ngthe ning the construction of rural e co-envir onment, create the bea utiful country side construction upgra des, maki ng rural areas more l ivable, suita ble for industr y, and travel. A focus on rural e nvironme nt impr ovement. As far as the rural, the most ba sic i s to make the e nvironme nt clea n an d or derly. Poll ution to extensively mobilize t he mas ses conti nue to carry water, clear rivers, down vi olations, treatment of blea chi ng, s uch as wa ste reduction, flow ering tree "big six", vigorously carry out waste reducti on, re source re cover y, impr ove the clea ning me cha nism, e nha nce t he level of meticul ous manageme nt of the v il lage. Second, we must pay s pecial attention to t he be autiful re side ntial building. A dher e to the "planning a hea d, be cause village system, combi nation clas sification impleme ntation, dem olition, alteration simulta ne ously" poli cy, vig orously impleme nt the "five hundred" be autiful countrysi de construction, a ctivel y pr omote "bea utiful house" pil ot expa nsion. Ar ound 10 4 nati onal r oad, Ling Road, l ongji nda dao, sea roa d, Ju XI Liao road t o cat ch the five side s of the main roa ds i n about 200 village s, beautiful countrysi de features boutique village created, g ood job on planning, environmental protecti on, cult ural heritage , industrial devel opme nt, crafting li nes to create the bea utiful rural sce ner y, bouti que village breed chara cteristics. No matter which

A.资产 B.负债

C.费用

D.收入 E.所有者权益

12、企业拥有或控制的非流动资产是( )。

A.存货 B.长期投资 C.固定资产 D.无形资产

E.运输设备

六、判断题

1.不能给企业未来带来预期经济利益的资源不能作为企业资产反映。( )

2.资产和权益在金额上始终是相等的。( )

3.任何流入企业的资产都可以定义为企业的收入。( )

4.所有经济业务的发生,都会引起会计等式两边发生变化。( )

5.任何经济业务发生都不会破坏会计等式的平衡关系。( )

七、练习

练习一

目的:熟悉与掌握各会计要素的具体内容。

资料:

中星公司有下列项目:

现金

银行存款

实收资本

应收账款

应付账款

短期借款

材料

产成品

购货运费

预付保险费

服务收入

盈余公积

预收货款

管理费用

利息收入

未分配利润 投资收益

固定资产

应付福利费 所得税

其他应收款 营业外收入

销售成本

要求:

根据上列资料,分别列示资产类、负债类、所有者权益类、收入类、费用类项目。

练习二

目的:练习对会计要素进行分类,并掌握它们之间的关系。 资料: 某企业月末各项目余额如下: 1.银行里的存款 120 000 元; 2.投资者投入资本 7 000 000 元; 3.向银行借入二年期的借款 600 000 元; 4.出纳处存放现金 1 500 元; 5.向银行借入半年期的借款 500 000 元; 6.仓库里存放的原材料 519 000 元; 7.应付外单位货款 80 000 元; 8.机器设备价值 2 500 000 元; 9.房屋及建筑物价值 420 000 元; 10.仓库里存放的产成品 194 000 元; 11.应收外单位货款 100 000 元; 12.以前年度尚未分配的利润 750 000 元; 13.正在加工中的产品 75 500 元; 14.对外长期投资 5 000 000 元。 要求: 1.判断上列资料中各项目的类别(资产、负债、所有者权益),并将各项目金额填入下

按照“一岗双责”的要求,成立了系统党风廉政建设工作领导小组班子员既抓条线业务还对分管科室人负任as long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be nervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of s ubsi dies . Thir d, we m ust pay s pe cial attention to devel opment of bea uty industr y.

Construction and traditi onal vill ages a nd beauti ful countrysi de protecti on of history a nd cult ure village , rural tourism, bed a nd breakfast in combi ning economi c, on rural t ouri sm devel opment i n pre cis e and accurate positi oni ng, preci sion marketing, s upply, and vigorously promote t he beautiful r ural lands cape of rural tourism complex, li ne, fas hion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accommodation proj ect. (C) efforts to get farmers to become eve n richer. "Off not well -off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards . Focus on t hree as pect s: one i s

"increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture , proces sing, e -commerce, farm and be d and breakfast in e conomy, ens ure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncome growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels , prom oting s ustaine d growt h in wage i ncome. G uide e nterpri ses to stre ngthe n social res ponsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, s haring the value -added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village -level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cun, the maj ority of villages have operating income . Against thi s target, we

have to be base d on local conditions, use your hea d, a nd a ctively explor e and find ways , and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low -income house hol d tracking , dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of s ubsi stence allowances a nd s oci al assi stance, and address t he ba sic needs of poor people. D eepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hro ugh the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas.

By encouraging the Ce ntral village to s et up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 2 9

this year, the provi nce' s "five water treatment

holi day, pensi on a nd health, cult ural and creative experience, s ports health, farming, rural be d and breakfasts i n new formats. T hree is t he brand to cre ate articles . XX agricultural comparative adva ntage into full play, e spe cially the excl usive a dvantages of climate, mountains a nd sea res ource s, to create a gr oup of the city, t he pr ovince's "calle d" XX seafood, s nack foods a nd safe agricult ural products bra nd characteri stics . Meanwhil e, new i ndustry gui dance, s upport more farmers to participate i n entre prene urs hip, promoti ng large-s cale pr oje cts such a s be d and breakfasts, farm, see d breedi ng base construction. Four i s the mechanism innovation of the art icle. Dee pe n agricultural reform, focusing on s upporti ng foster profes sional major, family farms, cooperatives, enter prise s and other new s ubj ects of agricultural ma nagement, impr ove agricultural pr oducti on a nd operation of large-scale, professi onal leve l. Advance the reform of property right system in rural areas , to pay s peci al attention to land rights, improve t he function of property rights tradi ng center to gui de la nd management to professi onal users , family farms, cooperatives, lea ding e nterprise s in circulation. Spare no effort to pr om ote the province's "Trinity" farmer cooperative e conomy organi zation system reform of County building, and actively ex plore t he Trinity of production, s upply and marketing, cre ditFarmer cooperative e conomy organi zation system, real orga nic aggregates up to al l kinds of business e ntities, clos ely linke d to the all a spe cts of pr oducti on a nd marketing. ( B) to make the country side m ore bea utiful. Promoting the construction of new t owns and new countrysi de rea ctions together, stre ngthe ning the construction of rural e co-envir onment, create the bea utiful country side construction upgra des, maki ng rural areas more l ivable, suita ble for industr y, and travel. A focus on rural e nvironme nt impr ovement. As far as the rural, the most ba sic i s to make the e nvironme nt clea n and or derly. Poll ution to extensively mobilize t he mas ses conti nue to carry water, clear rivers, down vi olations, treatment of blea chi ng, s uch as wa ste reduction, flow ering tree "big six", vigorously carry out waste reducti on, re source re cover y, impr ove the clea ning me cha nism, e nha nce t he level of meticul ous manageme nt of the v il lage. Second, we must pay s pecial attention to t he be autiful re side ntial building. A dher e to the "planning a hea d, be cause village system, combi nation clas sification impleme ntat ion, dem olition, alteration simulta ne ously" poli cy, vig orously impleme nt the "five hundred" be autiful countrysi de construction, a ctively pr omote "bea utiful house" pil ot expa nsion. Ar ound 10 4 nati onal r oad, Ling Road, l ongji nda dao, sea roa d, Ju XI Liao road t o cat ch the five side s of the main roa ds i n about 200 village s, beautiful countrysi de features boutique village created, g ood jo b on planning, environmental protecti on, cult ural heritage , industrial devel opme nt, crafting li nes to create the bea utiful rural sce ner y, bouti que village breed chara cteristics. No matter which

表。

2.计算表内资产总额、负债总额、所有者权益总额,并检验是否符合会计基本等式。

项目

资产





负债

所有者权益

合计

练习三

目的:熟练掌握会计等式。

资料:

万达公司 1999 年期初及期末的资产总额及负债总额如下:

期初

期末

资产

800 000 元

900 000 元

负债

200 000 元

100 000 元

要求:

根据下列三种情况,分别计算该公司本年度的有关数据:

1.本年度股东投资不变,营业费用为 150 000 元,试问本年度利润和营业收入各是多

少?

2.年度中增加投资 40 000 元,利润是多少?

3.年度中曾收回投资 20 000 元,但又增加投资 30 000 元,其利润是多少?

练习四

目的:练习经济业务的类型。

资料及要求:

对将会直接导致下列各项目变动的经济业务各举一例。

1.既有现金又有利润

a. 现金 +

利润 +

2.有现金无利润

b. 现金 +

负债 +

3.有利润无现金

c. 资产 +

利润 +

d. 资产 -

利润 -

e.

利润 +

4.既无现金又无利润

f. 资产 +

负债 +

负债 -

练习五

目的:练习会计要素之间的相互关系。

按照“一岗双责”的要求,成立了系统党风廉政建设工作领导小组班子员既抓条线业务还对分管科室人负任as long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be n ervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of s ubsi dies . Thir d, we m ust pay s pe cial attentio n to devel opment of bea uty industr y.

Construction and traditi onal vill ages a nd beautiful countrysi de protecti on of history a nd cult ure village , rural tourism, bed a nd breakfast in combi ning economi c, on rural t ouri sm devel opment i n pre cis e and accurate positi oni ng, preci sion marketing, s upply, and vigorously promote t he beautiful r ural lands cape of rural tourism complex, l i ne, fas hion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accommodation proj ect. ( C) efforts to get farmers to become eve n richer. "Off not well -off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards . Focus on t hree as pect s: one i s

"increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture , proces sing, e -commerce, farm and be d and breakfast in e conomy, ens ure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncom e growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels , prom oting s ustaine d growt h in wage i ncome. G uide e nterpri ses to stre ngthe n social res ponsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, s haring the value -added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village -level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cu n, the maj ority of villages have operating income . Against thi s target, we

have to be base d on local conditions, use your hea d, a nd a ctively explor e and find ways , and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low -income house hol d tracking , dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of s ubsi stence allowances a nd s oci al assi stance, and address t he ba sic needs of poor people. D eepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hrough the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas.

By encouraging the Ce ntral village to s et up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 2 9

this year, the provi nce' s "five water treatment

holi day, pensi on a nd health, cult ural and creative experience, s ports health, farming, rural be d and breakfasts i n new formats. T hree is t he brand to cre ate articles . XX agricultural comparative adva ntage into full play, e spe cially the excl usive a dvantages of climate, mountains a nd sea res ource s, to create a group of the city, t he pr ovince's "calle d" XX seafood, s nack foods a nd safe agricult ural products bra nd characteri stics . Meanwhil e, new i ndustry gui dance, s upport more farmers to participate i n entre prene urs hip, promoti ng large-s cale pr oje cts such a s be d and breakfasts, farm, see d breedi ng base construction. Four i s the mechanism innovation of the art icle. Dee pe n agricultural reform, focusing on s upporti ng foster profes sional major, family farms, cooperatives, enter prise s and other new s ubj ects of agricultural ma nagement, impr ove agricultural pr oducti on a nd operation of large-scale, professi onal leve l. Advance the reform of property right system in rural areas , to pay s peci al attention to land rights, improve t he function of property rights tradi ng center to gui de la nd management to professi onal users , family farms, cooperatives, lea ding e nterprise s in circulation. Spare no effort to pr omote the province's "Trinity" farmer cooperative e conomy organi zation system reform of County building, and actively ex plore the Tr inity of production, s upply and marketing, cre ditFarmer cooperative e conomy organi zation system, real orga nic aggregates up t o al l kinds of business e ntities, clos ely linke d to the all a spe cts of pr oducti on a nd marketing. ( B) to make the country side m ore bea utiful. Promoting the construction of new t owns and new countrysi de rea ctions together, stre ngthe ning the construction of rural e co-envir onment, create the bea utiful country side construction upgra des, maki ng rural areas more l ivable, suita ble for industr y, and travel. A focus on rural e nvironme nt impr ovement. As far as the rural, the most ba sic i s to make the e nvironme nt clea n an d or derly. Poll ution to extensively mobilize t he mas ses conti nue to carry water, clear rivers, down vi olations, treatment of blea chi ng, s uch as wa ste reduction, flow ering tree "big six", vigorously carry out waste reducti on, re source re cover y, impr ove the clea ning me cha nism, e nha nce t he level of meticul ous manageme nt of the v il lage. Second, we must pay s pecial attention to t he be autiful re side ntial building. A dher e to the "planning a hea d, be cause village system, combi nation clas sification impleme ntation, dem olition, alteration simulta ne ously" poli cy, vig orously impleme nt the "five hundred" be autiful countrysi de construction, a ctivel y pr omote "bea utiful house" pil ot expa nsion. Ar ound 10 4 nati onal r oad, Ling Road, l ongji nda dao, sea roa d, Ju XI Liao road t o cat ch the five side s of the main roa ds i n about 200 village s, beautiful countrysi de features boutique village created, g ood job on planning, environmental protecti on, cult ural heritage , industrial devel opme nt, crafting li nes to create the bea utiful rural sce ner y, bouti que village breed chara cteristics. No matter which

资料:

假设某企业 12 月 31 日的资产、负债和所有者权益的状况如下表所示:

资产

金额

负债及所有者权益

金额

库存现金

1000

短期借款

10000

银行存款

27000

应付账款

32000

应收账款

35000

应交税费

9000

原材料

52000

长期借款



长期股权投资



实收资本

固定资产

资本公积

23000

合计

合计



要求:

根据上表回答:

1.表中应填的数据为:

A、

B、

C、

2.计算该企业的流动资产总额。

3.计算该企业的负债总额。

4.计算该企业的净资产总额。

练习六

目的:练习与掌握经济业务的类型及其对会计等式的影响。 资料: 星海公司 1998 年 7 月 31 日的资产负债表显示资产总计 375 000 元,?负债总计 112 000 元,该公司 1996 年 8 月份发生如下经济业务: ⑴用银行存款购入全新机器一台,价值 30 000 元。 ⑵投资者投入原材料,价值 10 000 元。 ⑶以银行存款偿还所欠供应单位账款 5 000 元。 ⑷收到购货单位所欠账款 8 000 元,收存银行。 ⑸将一笔长期负债 50 000 元转化为对企业的投资。 ⑹按规定将 20 000 元资本公积金转增资本金。 要求: 1.根据 8 月份发生的经济业务,分析说明引起会计要素情况的影响。 2.计算 8 月份末星海公司的资产总额、负债总额和所有者权益总额。

八、案 例

案例一:企业如何衡量经营业绩 案例内容: 你所在的当地村里的一位杂货商,得知你正在学会计,向你寻求帮助。他想了解他的企 业在年末经营状况如何,当年的经营业绩怎样。他将以下有关企业的信息提供给你。所提供 的全部数据,或是以 12 月 31 日为终止日期的当年数据,或是业务发生当日的数据。

有关会计事项

单位:人民币元

按照“一岗双责”的要求,成立了系统党风廉政建设工作领导小组班子员既抓条线业务还对分管科室人负任as long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be nervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of s ubsi dies . Thir d, we m ust pay s pe cial attention to devel opment of bea uty industr y.

Construction and traditi onal vill ages a nd beauti ful countrysi de protecti on of history a nd cult ure village , rural tourism, bed a nd breakfast in combi ning economi c, on rural t ouri sm devel opment i n pre cis e and accurate positi oni ng, preci sion marketing, s upply, and vigorously promote t he beautiful r ural lands cape of rural tourism complex, li ne, fas hion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accommodation proj ect. (C) efforts to get farmers to become eve n richer. "Off not well -off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards . Focus on t hree as pect s: one i s

"increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture , proces sing, e -commerce, farm and be d and breakfast in e conomy, ens ure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncome growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels , prom oting s ustaine d growt h in wage i ncome. G uide e nterpri ses to stre ngthe n social res ponsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, s haring the value -added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village -level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cun, the maj ority of villages have operating income . Against thi s target, we

have to be base d on local conditions, use your hea d, a nd a ctively explor e and find ways , and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low -income house hol d tracking , dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of s ubsi stence allowances a nd s oci al assi stance, and address t he ba sic needs of poor people. D eepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hro ugh the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas.

By encouraging the Ce ntral village to s et up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 2 9

this year, the provi nce' s "five water treatment

holi day, pensi on a nd health, cult ural and creative experience, s ports health, farming, rural be d and breakfasts i n new formats. T hree is t he brand to cre ate articles . XX agricultural comparative adva ntage into full play, e spe cially the excl usive a dvantages of climate, mountains a nd sea res ource s, to create a gr oup of the city, t he pr ovince's "calle d" XX seafood, s nack foods a nd safe agricult ural products bra nd characteri stics . Meanwhil e, new i ndustry gui dance, s upport more farmers to participate i n entre prene urs hip, promoti ng large-s cale pr oje cts such a s be d and breakfasts, farm, see d breedi ng base construction. Four i s the mechanism innovation of the art icle. Dee pe n agricultural reform, focusing on s upporti ng foster profes sional major, family farms, cooperatives, enter prise s and other new s ubj ects of agricultural ma nagement, impr ove agricultural pr oducti on a nd operation of large-scale, professi onal leve l. Advance the reform of property right system in rural areas , to pay s peci al attention to land rights, improve t he function of property rights tradi ng center to gui de la nd management to professi onal users , family farms, cooperatives, lea ding e nterprise s in circulation. Spare no effort to pr om ote the province's "Trinity" farmer cooperative e conomy organi zation system reform of County building, and actively ex plore t he Trinity of production, s upply and marketing, cre ditFarmer cooperative e conomy organi zation system, real orga nic aggregates up to al l kinds of business e ntities, clos ely linke d to the all a spe cts of pr oducti on a nd marketing. ( B) to make the country side m ore bea utiful. Promoting the construction of new t owns and new countrysi de rea ctions together, stre ngthe ning the construction of rural e co-envir onment, create the bea utiful country side construction upgra des, maki ng rural areas more l ivable, suita ble for industr y, and travel. A focus on rural e nvironme nt impr ovement. As far as the rural, the most ba sic i s to make the e nvironme nt clea n and or derly. Poll ution to extensively mobilize t he mas ses conti nue to carry water, clear rivers, down vi olations, treatment of blea chi ng, s uch as wa ste reduction, flow ering tree "big six", vigorously carry out waste reducti on, re source re cover y, impr ove the clea ning me cha nism, e nha nce t he level of meticul ous manageme nt of the v il lage. Second, we must pay s pecial attention to t he be autiful re side ntial building. A dher e to the "planning a hea d, be cause village system, combi nation clas sification impleme ntat ion, dem olition, alteration simulta ne ously" poli cy, vig orously impleme nt the "five hundred" be autiful countrysi de construction, a ctively pr omote "bea utiful house" pil ot expa nsion. Ar ound 10 4 nati onal r oad, Ling Road, l ongji nda dao, sea roa d, Ju XI Liao road t o cat ch the five side s of the main roa ds i n about 200 village s, beautiful countrysi de features boutique village created, g ood jo b on planning, environmental protecti on, cult ural heritage , industrial devel opme nt, crafting li nes to create the bea utiful rural sce ner y, bouti que village breed chara cteristics. No matter which

支付给雇工的工资

3 744

年末货车价值

4 800

销售成本

70 440

自付薪水

15 600

销售收入

110 820

年末商店和土地的价值

60 000

钱柜里和银行中的现金

2 100

杂项费用(包括电费、电话费等)

10 500

年末欠供应商的款项

2 400

你还获知当年该地区的地产已经升值。但是,由于房屋经过一般修缮后又被损坏了,所

以总的来说它的价值仍维持在一年前的相同水平上。另一方面,货车一年前价值 6 000 元,

但是,现在经过一年的折旧,价值比以前减少了。

案例要求:

1.评价该杂货商一年来的经营业绩。

2.告诉该杂货商年末的财务状况。

3.如果不计算折旧在内,该杂货商一年的净收益应是多少?

案例二:财富增长的“奥秘” 案例内容: 林祥是一所大学的会计学教授,尽管他教给学生大量的会计学知识,但他从来没有亲自 实践过。于是,他选择了一年,对自己的收支、拥有财产的情况进行了详细的记录。 1 月 1 日,林祥首先坐在书桌边列出了现有的财产及货币价值(单位:人民币元,下同):

有关财产及债务

一幢与他人相连的房屋

80 000

家具、家庭用品

8 000

一辆已用了 3 年的小汽车

24 000

银行往来账户

500

欠银行的借款

30 000

12 月 31 日,林祥再次坐下来,总结他一年来所发生的财务交易:

有关事项 收入
每月工资(扣除个人所得税) 支出
支付给银行欠款(其中 2 000 元为利息) 电费、电话费、暖气费等 家务费 汽车日常费用 衣服、度假等 收支相抵后盈余 同时,林祥又将年末的财产重新列了一张表格:

14 000
5 000 2 800 2 400 1 000 1 600 1 200

有关财产及债务

按照“一岗双责”的要求,成立了系统党风廉政建设工作领导小组班子员既抓条线业务还对分管科室人负任as long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be n ervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of s ubsi dies . Thir d, we m ust pay s pe cial attentio n to devel opment of bea uty industr y.

Construction and traditi onal vill ages a nd beautiful countrysi de protecti on of history a nd cult ure village , rural tourism, bed a nd breakfast in combi ning economi c, on rural t ouri sm devel opment i n pre cis e and accurate positi oni ng, preci sion marketing, s upply, and vigorously promote t he beautiful r ural lands cape of rural tourism complex, l i ne, fas hion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accommodation proj ect. ( C) efforts to get farmers to become eve n richer. "Off not well -off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards . Focus on t hree as pect s: one i s

"increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture , proces sing, e -commerce, farm and be d and breakfast in e conomy, ens ure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncom e growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels , prom oting s ustaine d growt h in wage i ncome. G uide e nterpri ses to stre ngthe n social res ponsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, s haring the value -added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village -level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cu n, the maj ority of villages have operating income . Against thi s target, we

have to be base d on local conditions, use your hea d, a nd a ctively explor e and find ways , and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low -income house hol d tracking , dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of s ubsi stence allowances a nd s oci al assi stance, and address t he ba sic needs of poor people. D eepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hrough the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas.

By encouraging the Ce ntral village to s et up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 2 9

this year, the provi nce' s "five water treatment

holi day, pensi on a nd health, cult ural and creative experience, s ports health, farming, rural be d and breakfasts i n new formats. T hree is t he brand to cre ate articles . XX agricultural comparative adva ntage into full play, e spe cially the excl usive a dvantages of climate, mountains a nd sea res ource s, to create a group of the city, t he pr ovince's "calle d" XX seafood, s nack foods a nd safe agricult ural products bra nd characteri stics . Meanwhil e, new i ndustry gui dance, s upport more farmers to participate i n entre prene urs hip, promoti ng large-s cale pr oje cts such a s be d and breakfasts, farm, see d breedi ng base construction. Four i s the mechanism innovation of the art icle. Dee pe n agricultural reform, focusing on s upporti ng foster profes sional major, family farms, cooperatives, enter prise s and other new s ubj ects of agricultural ma nagement, impr ove agricultural pr oducti on a nd operation of large-scale, professi onal leve l. Advance the reform of property right system in rural areas , to pay s peci al attention to land rights, improve t he function of property rights tradi ng center to gui de la nd management to professi onal users , family farms, cooperatives, lea ding e nterprise s in circulation. Spare no effort to pr omote the province's "Trinity" farmer cooperative e conomy organi zation system reform of County building, and actively ex plore the Tr inity of production, s upply and marketing, cre ditFarmer cooperative e conomy organi zation system, real orga nic aggregates up t o al l kinds of business e ntities, clos ely linke d to the all a spe cts of pr oducti on a nd marketing. ( B) to make the country side m ore bea utiful. Promoting the construction of new t owns and new countrysi de rea ctions together, stre ngthe ning the construction of rural e co-envir onment, create the bea utiful country side construction upgra des, maki ng rural areas more l ivable, suita ble for industr y, and travel. A focus on rural e nvironme nt impr ovement. As far as the rural, the most ba sic i s to make the e nvironme nt clea n an d or derly. Poll ution to extensively mobilize t he mas ses conti nue to carry water, clear rivers, down vi olations, treatment of blea chi ng, s uch as wa ste reduction, flow ering tree "big six", vigorously carry out waste reducti on, re source re cover y, impr ove the clea ning me cha nism, e nha nce t he level of meticul ous manageme nt of the v il lage. Second, we must pay s pecial attention to t he be autiful re side ntial building. A dher e to the "planning a hea d, be cause village system, combi nation clas sification impleme ntation, dem olition, alteration simulta ne ously" poli cy, vig orously impleme nt the "five hundred" be autiful countrysi de construction, a ctivel y pr omote "bea utiful house" pil ot expa nsion. Ar ound 10 4 nati onal r oad, Ling Road, l ongji nda dao, sea roa d, Ju XI Liao road t o cat ch the five side s of the main roa ds i n about 200 village s, beautiful countrysi de features boutique village created, g ood job on planning, environmental protecti on, cult ural heritage , industrial devel opme nt, crafting li nes to create the bea utiful rural sce ner y, bouti que village breed chara cteristics. No matter which

一幢与他人相连的房屋

92 000

家具、家庭用品

7 200

一辆已用了 4 年的小汽车

18 000

银行往来账户

1 700

欠银行的借款

27 000

从这些表格中可以看出,林祥一年来的财富有所增加,可是,财富是如何增加的呢?

案例要求:

假如你被林祥教授点中,要你为他分析,他的财富是否增加?若增加,是如何增加的呢?

他希望你给他编制一张表来显示他一年来财富增加的情况。

案例三:亏损是如何发生的呢? 案例内容: 星海公司于 1998 年初创立时收到万达公司投资 300 000 元,同时向光明公司赊购机器 一台价值 12 000 元。经营一年后,该公司发生亏损 8 000 元。 案例要求: 请你设想五种可能的情况,说明资产、负债和所有者权益的增减变化。

第 2 章 参考答案

四、单项选择 1.C 6.C 11.C 16.D

2.A 7.B 12.D 17.D

3.D 8.B 13.A

4.A 9.A 14.C

5.B 10.D 15.C

五、多项选择 1.ABD 4.BE 7.ABCE 11.BE

2.ABE 5.ACDE 8.CDE 12.BCDE

3.ABCE 6.BCD 9.BDE 10.BC

六、判断题 1.正确
七、练习

2.正确

3.错误

4.错误

5.正确

练习一:熟悉与掌握各会计要素的具体内容 答:各项目分别属于: 资产类:现金、银行存款、应收账款、材料、产成品、预付保险费、固定资产、其他 应收款 负债类:应付账款、短期借款、预收货款、应付福利费 所有者权益类:实收资本、盈余公积、未分配利润 收入类:服务收入、利息收入、投资收益、营业外收入

按照“一岗双责”的要求,成立了系统党风廉政建设工作领导小组班子员既抓条线业务还对分管科室人负任as long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be nervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of s ubsi dies . Thir d, we m ust pay s pe cial attention to devel opment of bea uty industr y.

Construction and traditi onal vill ages a nd beauti ful countrysi de protecti on of history a nd cult ure village , rural tourism, bed a nd breakfast in combi ning economi c, on rural t ouri sm devel opment i n pre cis e and accurate positi oni ng, preci sion marketing, s upply, and vigorously promote t he beautiful r ural lands cape of rural tourism complex, li ne, fas hion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accommodation proj ect. (C) efforts to get farmers to become eve n richer. "Off not well -off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards . Focus on t hree as pect s: one i s

"increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture , proces sing, e -commerce, farm and be d and breakfast in e conomy, ens ure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncome growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels , prom oting s ustaine d growt h in wage i ncome. G uide e nterpri ses to stre ngthe n social res ponsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, s haring the value -added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village -level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cun, the maj ority of villages have operating income . Against thi s target, we

have to be base d on local conditions, use your hea d, a nd a ctively explor e and find ways , and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low -income house hol d tracking , dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of s ubsi stence allowances a nd s oci al assi stance, and address t he ba sic needs of poor people. D eepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hro ugh the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas.

By encouraging the Ce ntral village to s et up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 2 9

this year, the provi nce' s "five water treatment

holi day, pensi on a nd health, cult ural and creative experience, s ports health, farming, rural be d and breakfasts i n new formats. T hree is t he brand to cre ate articles . XX agricultural comparative adva ntage into full play, e spe cially the excl usive a dvantages of climate, mountains a nd sea res ource s, to create a gr oup of the city, t he pr ovince's "calle d" XX seafood, s nack foods a nd safe agricult ural products bra nd characteri stics . Meanwhil e, new i ndustry gui dance, s upport more farmers to participate i n entre prene urs hip, promoti ng large-s cale pr oje cts such a s be d and breakfasts, farm, see d breedi ng base construction. Four i s the mechanism innovation of the art icle. Dee pe n agricultural reform, focusing on s upporti ng foster profes sional major, family farms, cooperatives, enter prise s and other new s ubj ects of agricultural ma nagement, impr ove agricultural pr oducti on a nd operation of large-scale, professi onal leve l. Advance the reform of property right system in rural areas , to pay s peci al attention to land rights, improve t he function of property rights tradi ng center to gui de la nd management to professi onal users , family farms, cooperatives, lea ding e nterprise s in circulation. Spare no effort to pr om ote the province's "Trinity" farmer cooperative e conomy organi zation system reform of County building, and actively ex plore t he Trinity of production, s upply and marketing, cre ditFarmer cooperative e conomy organi zation system, real orga nic aggregates up to al l kinds of business e ntities, clos ely linke d to the all a spe cts of pr oducti on a nd marketing. ( B) to make the country side m ore bea utiful. Promoting the construction of new t owns and new countrysi de rea ctions together, stre ngthe ning the construction of rural e co-envir onment, create the bea utiful country side construction upgra des, maki ng rural areas more l ivable, suita ble for industr y, and travel. A focus on rural e nvironme nt impr ovement. As far as the rural, the most ba sic i s to make the e nvironme nt clea n and or derly. Poll ution to extensively mobilize t he mas ses conti nue to carry water, clear rivers, down vi olations, treatment of blea chi ng, s uch as wa ste reduction, flow ering tree "big six", vigorously carry out waste reducti on, re source re cover y, impr ove the clea ning me cha nism, e nha nce t he level of meticul ous manageme nt of the v il lage. Second, we must pay s pecial attention to t he be autiful re side ntial building. A dher e to the "planning a hea d, be cause village system, combi nation clas sification impleme ntat ion, dem olition, alteration simulta ne ously" poli cy, vig orously impleme nt the "five hundred" be autiful countrysi de construction, a ctively pr omote "bea utiful house" pil ot expa nsion. Ar ound 10 4 nati onal r oad, Ling Road, l ongji nda dao, sea roa d, Ju XI Liao road t o cat ch the five side s of the main roa ds i n about 200 village s, beautiful countrysi de features boutique village created, g ood jo b on planning, environmental protecti on, cult ural heritage , industrial devel opme nt, crafting li nes to create the bea utiful rural sce ner y, bouti que village breed chara cteristics. No matter which

费用类:购货运费、管理费用、所得税、销售成本

练习二:练习对会计要素进行分类,并掌握它们之间的关系 答:见下表:

项目

资产

1.银行里的存款 120 000 元

120 000

2.投资者投入资本 7 000 000 元

3.向银行借入二年期的借款 600 000 元

4.出纳处存放现金 1 500 元

1 500

5.向银行借入半年期的借款 500 000 元

6.仓库里存放的原材料 519 000 元

519 000

7.应付外单位货款 80 000 元

8.机器设备价值 2 500 000 元

2 500 000

9.房屋及建筑物价值 420 000 元

420 000

10.仓库里存放的产成品 194 000 元

194 000

11.应收外单位货款 100 000 元

100 000

12.以前年度尚未分配的利润 750 000 元

13.正在加工中的产品 75 500 元

75 500

14.对外长期投资 5 000 000 元

5 000 000

合计

8 930 000

资产 8 930 000=负债 1 180 000+所有者权益 7 750 000。





负债

所有者权益

600 000 500 000 80 000

7 000 000

750 000

1 180 000

7 750 000

练习三:熟练掌握会计等式 答: 1.本年利润=期末所有者权益-期初所有者权益-新增净投资
=(900 000-100 000)-(800 000-200 000)-0 =200 000(元) 营业收入=本年利润+营业费用
=200 000+150 000 =350 000(元) 2.本年利润=(900 000-100 000)-(800 000-200 000)-40 000 =160 000(元) 3.本年利润=(900 000-100 000)-(800 000-200 000)-(30 000-20 000) =190 000(元)

练习四:练习经济业务的类型 答: a.销售商品一批,收到现金。 b.从银行取得借款。 c.赊销商品一批,收到商业汇票一张。 d.摊销本月应承担的预付保险费。 e.向已预付货款的某公司发出商品。 f.赊购商品。

按照“一岗双责”的要求,成立了系统党风廉政建设工作领导小组班子员既抓条线业务还对分管科室人负任as long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be n ervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of s ubsi dies . Thir d, we m ust pay s pe cial attentio n to devel opment of bea uty industr y.

Construction and traditi onal vill ages a nd beautiful countrysi de protecti on of history a nd cult ure village , rural tourism, bed a nd breakfast in combi ning economi c, on rural t ouri sm devel opment i n pre cis e and accurate positi oni ng, preci sion marketing, s upply, and vigorously promote t he beautiful r ural lands cape of rural tourism complex, l i ne, fas hion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accommodation proj ect. ( C) efforts to get farmers to become eve n richer. "Off not well -off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards . Focus on t hree as pect s: one i s

"increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture , proces sing, e -commerce, farm and be d and breakfast in e conomy, ens ure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncom e growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels , prom oting s ustaine d growt h in wage i ncome. G uide e nterpri ses to stre ngthe n social res ponsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, s haring the value -added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village -level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cu n, the maj ority of villages have operating income . Against thi s target, we

have to be base d on local conditions, use your hea d, a nd a ctively explor e and find ways , and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low -income house hol d tracking , dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of s ubsi stence allowances a nd s oci al assi stance, and address t he ba sic needs of poor people. D eepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hrough the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas.

By encouraging the Ce ntral village to s et up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 2 9

this year, the provi nce' s "five water treatment

holi day, pensi on a nd health, cult ural and creative experience, s ports health, farming, rural be d and breakfasts i n new formats. T hree is t he brand to cre ate articles . XX agricultural comparative adva ntage into full play, e spe cially the excl usive a dvantages of climate, mountains a nd sea res ource s, to create a group of the city, t he pr ovince's "calle d" XX seafood, s nack foods a nd safe agricult ural products bra nd characteri stics . Meanwhil e, new i ndustry gui dance, s upport more farmers to participate i n entre prene urs hip, promoti ng large-s cale pr oje cts such a s be d and breakfasts, farm, see d breedi ng base construction. Four i s the mechanism innovation of the art icle. Dee pe n agricultural reform, focusing on s upporti ng foster profes sional major, family farms, cooperatives, enter prise s and other new s ubj ects of agricultural ma nagement, impr ove agricultural pr oducti on a nd operation of large-scale, professi onal leve l. Advance the reform of property right system in rural areas , to pay s peci al attention to land rights, improve t he function of property rights tradi ng center to gui de la nd management to professi onal users , family farms, cooperatives, lea ding e nterprise s in circulation. Spare no effort to pr omote the province's "Trinity" farmer cooperative e conomy organi zation system reform of County building, and actively ex plore the Tr inity of production, s upply and marketing, cre ditFarmer cooperative e conomy organi zation system, real orga nic aggregates up t o al l kinds of business e ntities, clos ely linke d to the all a spe cts of pr oducti on a nd marketing. ( B) to make the country side m ore bea utiful. Promoting the construction of new t owns and new countrysi de rea ctions together, stre ngthe ning the construction of rural e co-envir onment, create the bea utiful country side construction upgra des, maki ng rural areas more l ivable, suita ble for industr y, and travel. A focus on rural e nvironme nt impr ovement. As far as the rural, the most ba sic i s to make the e nvironme nt clea n an d or derly. Poll ution to extensively mobilize t he mas ses conti nue to carry water, clear rivers, down vi olations, treatment of blea chi ng, s uch as wa ste reduction, flow ering tree "big six", vigorously carry out waste reducti on, re source re cover y, impr ove the clea ning me cha nism, e nha nce t he level of meticul ous manageme nt of the v il lage. Second, we must pay s pecial attention to t he be autiful re side ntial building. A dher e to the "planning a hea d, be cause village system, combi nation clas sification impleme ntation, dem olition, alteration simulta ne ously" poli cy, vig orously impleme nt the "five hundred" be autiful countrysi de construction, a ctivel y pr omote "bea utiful house" pil ot expa nsion. Ar ound 10 4 nati onal r oad, Ling Road, l ongji nda dao, sea roa d, Ju XI Liao road t o cat ch the five side s of the main roa ds i n about 200 village s, beautiful countrysi de features boutique village created, g ood job on planning, environmental protecti on, cult ural heritage , industrial devel opme nt, crafting li nes to create the bea utiful rural sce ner y, bouti que village breed chara cteristics. No matter which

说明:以上答案仅供参考,并非惟一正确答案。

练习五:练习会计要素之间的相互关系 答: 1.A、60 000 B、61 000 C、375 000 2.流动资产总额=1 000+27 000+35 000+52 000=115 000 3.负债总额=10 000+32 000+9 000+61 000=112 000 4.净资产总额=375 000-112 000=263 000,
或=240 000+23 000=263 000。

练习六:练习与掌握经济业务的类型及其对会计等式的影响

答:首先分析经济业务对会计要素的影响,见下表:

会计要素项目及数量关系

资产 375 000

负债 112 000

所有者权益 263 000

固定资产+30 000



银行存款-30 000



原材料 +10 000

实收资本+10 000



银行存款-5 000

应付账款-5 000

银行存款+8 000



应收账款-8 000



长期借款-50 000 实收资本+50 000

实收资本+20 000 ⑹
资本公积-20 000

期末金额

380 000

57 000

323 000

从上表中可以看出,8 月末该公司的资产总额为 380 000 元,负债总额为 57 000 元,

所有者权益总额为 323 000 元。

八、案例 案例一: 思路:评价企业的经营业绩主要是通过计算该企业的利润来进行的。一个企业的财务状
况如何是用资产、负债和权益来说明的。 参考答案: 1.按照权责发生制原则计算,该杂货商一年来的经营业绩是较好的。其净收益=110 820-3
744-(6 000-4 800)-70 440-10 500-15 600=9 336 元。 2.该杂货商年末的财务状况如下: 资产:4 800+60 000+2 100=66 900 元;负债:2 400 元;个人权益:66 900-2 400=64
500 元。 3.如果不计算折旧,该杂货商的净收益应为 9 336+1 200=10 536 元。

案例二: 思路:本案例有一定的难度,必须对资产、负债与收入、费用的关系学得很清楚、透彻 才能将此案例进行分析。 参考答案: 1.林祥教授得财富是增加的。 2.增加或减少的内容及金额:

按照“一岗双责”的要求,成立了系统党风廉政建设工作领导小组班子员既抓条线业务还对分管科室人负任as long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be nervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of s ubsi dies . Thir d, we m ust pay s pe cial attention to devel opment of bea uty industr y.

Construction and traditi onal vill ages a nd beauti ful countrysi de protecti on of history a nd cult ure village , rural tourism, bed a nd breakfast in combi ning economi c, on rural t ouri sm devel opment i n pre cis e and accurate positi oni ng, preci sion marketing, s upply, and vigorously promote t he beautiful r ural lands cape of rural tourism complex, li ne, fas hion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accommodation proj ect. (C) efforts to get farmers to become eve n richer. "Off not well -off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards . Focus on t hree as pect s: one i s

"increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture , proces sing, e -commerce, farm and be d and breakfast in e conomy, ens ure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncome growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels , prom oting s ustaine d growt h in wage i ncome. G uide e nterpri ses to stre ngthe n social res ponsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, s haring the value -added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village -level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cun, the maj ority of villages have operating income . Against thi s target, we

have to be base d on local conditions, use your hea d, a nd a ctively explor e and find ways , and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low -income house hol d tracking , dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of s ubsi stence allowances a nd s oci al assi stance, and address t he ba sic needs of poor people. D eepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hro ugh the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas.

By encouraging the Ce ntral village to s et up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 2 9

this year, the provi nce' s "five water treatment

holi day, pensi on a nd health, cult ural and creative experience, s ports health, farming, rural be d and breakfasts i n new formats. T hree is t he brand to cre ate articles . XX agricultural comparative adva ntage into full play, e spe cially the excl usive a dvantages of climate, mountains a nd sea res ource s, to create a gr oup of the city, t he pr ovince's "calle d" XX seafood, s nack foods a nd safe agricult ural products bra nd characteri stics . Meanwhil e, new i ndustry gui dance, s upport more farmers to participate i n entre prene urs hip, promoti ng large-s cale pr oje cts such a s be d and breakfasts, farm, see d breedi ng base construction. Four i s the mechanism innovation of the art icle. Dee pe n agricultural reform, focusing on s upporti ng foster profes sional major, family farms, cooperatives, enter prise s and other new s ubj ects of agricultural ma nagement, impr ove agricultural pr oducti on a nd operation of large-scale, professi onal leve l. Advance the reform of property right system in rural areas , to pay s peci al attention to land rights, improve t he function of property rights tradi ng center to gui de la nd management to professi onal users , family farms, cooperatives, lea ding e nterprise s in circulation. Spare no effort to pr om ote the province's "Trinity" farmer cooperative e conomy organi zation system reform of County building, and actively ex plore t he Trinity of production, s upply and marketing, cre ditFarmer cooperative e conomy organi zation system, real orga nic aggregates up to al l kinds of business e ntities, clos ely linke d to the all a spe cts of pr oducti on a nd marketing. ( B) to make the country side m ore bea utiful. Promoting the construction of new t owns and new countrysi de rea ctions together, stre ngthe ning the construction of rural e co-envir onment, create the bea utiful country side construction upgra des, maki ng rural areas more l ivable, suita ble for industr y, and travel. A focus on rural e nvironme nt impr ovement. As far as the rural, the most ba sic i s to make the e nvironme nt clea n and or derly. Poll ution to extensively mobilize t he mas ses conti nue to carry water, clear rivers, down vi olations, treatment of blea chi ng, s uch as wa ste reduction, flow ering tree "big six", vigorously carry out waste reducti on, re source re cover y, impr ove the clea ning me cha nism, e nha nce t he level of meticul ous manageme nt of the v il lage. Second, we must pay s pecial attention to t he be autiful re side ntial building. A dher e to the "planning a hea d, be cause village system, combi nation clas sification impleme ntat ion, dem olition, alteration simulta ne ously" poli cy, vig orously impleme nt the "five hundred" be autiful countrysi de construction, a ctively pr omote "bea utiful house" pil ot expa nsion. Ar ound 10 4 nati onal r oad, Ling Road, l ongji nda dao, sea roa d, Ju XI Liao road t o cat ch the five side s of the main roa ds i n about 200 village s, beautiful countrysi de features boutique village created, g ood jo b on planning, environmental protecti on, cult ural heritage , industrial devel opme nt, crafting li nes to create the bea utiful rural sce ner y, bouti que village breed chara cteristics. No matter which
房屋增值:92 000-80 000=12 000 元;家具、家庭用品:7 200-8 000=-800 元 小汽车:18 000-24 000=-6 000 元;银行往来账户:1 700-500=1 200 元 欠银行的借款:27 000-30 000=-3 000 元 合计:12 000+(-800)+(-6 000)+1 200-(-3 000)=9 400 元。 3.从 2 中可以看出,林祥教授财富的增加主要是房屋的增值 12 000 元和用本年收入归 还了借款 3 000 元以及结余 1 200 元。而小汽车、家具和家庭用品价值的减少是属于正常的 折旧。
案例三: 思路:经过一段时间的经营,一个企业的资产、负债和所有者权益均有可能发生变化, 而且变化的情况非常复杂。该企业亏损,可能会导致企业资产减少或负债增加,但最终引起 所有者权益减少。 参考答案: 第一种情况:300 000-6 800+10 800=12 000+300 000-8 000 第二种情况:300 000-12 000-6 800+10 800=300 000-8 000 第三种情况:300 000-12 000-8 000+12 000=300 000-8 000 第四种情况:300 000-12 000+12 000=8 000+300 000-8 000 第五种情况:300 000-8 000+12 000=12 000+300 000-8 000 说明:这些变化有很多可能。

按照“一岗双责”的要求,成立了系统党风廉政建设工作领导小组班子员既抓条线业务还对分管科室人负任as long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be n ervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of s ubsi dies . Thir d, we m ust pay s pe cial attentio n to devel opment of bea uty industr y.

Construction and traditi onal vill ages a nd beautiful countrysi de protecti on of history a nd cult ure village , rural tourism, bed a nd breakfast in combi ning economi c, on rural t ouri sm devel opment i n pre cis e and accurate positi oni ng, preci sion marketing, s upply, and vigorously promote t he beautiful r ural lands cape of rural tourism complex, l i ne, fas hion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accommodation proj ect. ( C) efforts to get farmers to become eve n richer. "Off not well -off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards . Focus on t hree as pect s: one i s

"increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture , proces sing, e -commerce, farm and be d and breakfast in e conomy, ens ure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncom e growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels , prom oting s ustaine d growt h in wage i ncome. G uide e nterpri ses to stre ngthe n social res ponsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, s haring the value -added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village -level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cu n, the maj ority of villages have operating income . Against thi s target, we

have to be base d on local conditions, use your hea d, a nd a ctively explor e and find ways , and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low -income house hol d tracking , dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of s ubsi stence allowances a nd s oci al assi stance, and address t he ba sic needs of poor people. D eepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hrough the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas.

By encouraging the Ce ntral village to s et up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 2 9

this year, the provi nce' s "five water treatment



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