电大中级财务会计(I)形成性考核册答案作业1-4答案小抄.doc

电大中级财务会计(2)形成性考核册答案作业1-4答案小抄电大中级财务会计（二）作业1习题一A公司为一般纳税人，存货按实际成本核算，经营货适用增值税税率17%、适用消费税税率10%，转让无形资产的营业税为5%。2009年5月发生如下经济业务：1.向B公司采购甲材料，增值税专用发票上注明价款900 000元、增值税153 000元，另有运费2000元。发票账单已经到达，材料已经验收入库，货款及运费以银行存款支付。借：原材料 902 000 应交税费-应交增值税(进项税额) 153 000 贷：银行存款 1 055 0002.销售乙产品5000件，单位售价200元，单位成本150元该产品需同时交纳增值税与消费税。产品已经发出，货款已委托银行收取，相关手续办理完毕。借：应收账款 1 170 000 贷：主营业务收入 1 000 000 应交税费-应交增值税（销项税额） 170 000借：营业税金及附加 100 000 贷：应交税费-应交消费税 100 000同时确认成本 借：主营业务成本 750 000 贷：库存商品 750 0003.转让一项专利的所有权，收入15 000元已存入银行。该项专利的账面余值为80000元、累计摊销75000元。借：银行存款 15 000 累计摊销 75 000 贷：无形资产 80 000 应交税费-应交营业税 750 营业外收入-出售无形资产利得 9 2504.收购农产品一批，实际支付款80 000元。我国增值税实施条例规定收购农产品按买价和13%的扣除率计算进项税额。农产品已验收入库。借：原材料 69 600 80000*(1-13%) 应交税费-应交增值税（进项税额） 10 400 贷：库存现金 80 0005.委托D公司加工一批原材料，发出材料成本为100 000元。加工费用25 000元。加工过程中发生的增值税4 250元、消费税2 500元，由受托单位代收代交。材料加工完毕并验收入库，准备直接对外销售。加工费用和应交的增值税、消费税已用银行存款与D公司结算。借：委托加工物资 100 000 贷：原材料 100000借：委托加工物资 27 500 （2 5000+2 500） 应交税费-应交增值税(进项税额) 4 250 贷：银行存款 31 750提示:直接对外销售的,不得抵扣消费税6.购入设备一台，增值税专用发票上注明价款180 000元、增值税30 600元。设备已投入使用，款项已通过银行存款支付。借：固定资产 180 000 应交税费-应交增值税(进项税额) 30 600 贷：银行存款 210 6007.公司在建的办公大楼因施工需要，领用原材料一批，成本50 000元。借：在建工程 58 500 （50000*1.17） 贷：原材料 50 000 应交税费-应交增值税(进项税额转出) 8 5008.月底对原材料进行盘点，盘亏金额4 000元，原因待查。借：待处理财产损益-待处理流动资产损益 4 000 贷：原材料 4 000盘亏的原材料,由于原因尚未确认.无法确定增值税是否需要做进项税额转出.第二十四条条例第十条第（二）项所称非正常损失，是指因管理不善造成被盗、丢失、霉烂变质的损失。习题二 甲公司欠乙公司货款350万元。现甲公司发生财务困难，短期内无法偿付。双方协商，由甲公司一批存货和所持有的A公司股票抵债。其中，1.抵偿存货的成本200万元，已提跌价准备15万元，公允价值180万元；2.甲公司持有的A公司股票10 000股作为可供出售金融资产核算和管理，该批股票成本150 000元，持有期内已确认公允价值变动净收益100 000元，重组日的公允价值为每股30元。乙公司对改项债权已计提30%的坏账准备，受让的存货仍作为存货核算和管理，对受让的A公司股票作为交易性投资管理。甲、乙公司均为一般纳税人，经营货物适用的增值税税率17%。要求：分别作出甲、乙公司对该项债务重组业务的会计分录。甲公司：（债务人）借：应付账款乙公司 3 500 000 贷：主营业务收入 1 800 000 应交税费-应交增值税(销项税额) 306 000 可供出售金融资产(成本) 150 000 可供出售金融资产(公允价值变动) 100 000 投资收益 50 000 营业外收入-债务重组收益 1 094 000 （350-210.6-30）借：主营业务成本 1 850 000 存货跌价准备 150 000 贷：存货 2 000 000借：资本公积-其他资本公积 100 000 贷：投资收益 100 000乙公司：（债权人）借：坏账准备 1 050 000 交易性金融资产 300 000 存货 1 800 000 应交税费-应交增值税(进项税额) 306 000营业外支出-债务重组损失 44 000贷：应收账款甲公司 3 500 000 习题三一、简答题辞退福利与职工养老金有何区别？P180答：辞退福利是在职工与企业签订的劳动合同到期前，企业根据法律、与职工本人或职工代表（工会）签订的协议，或者基于商业惯例，承诺当其提前终止对职工的雇佣关系时支付的补偿，引发补偿的事项是辞退，因此，企业应当在辞退时进行确认和计量。 职工在正常退休时获得的养老金，是其与企业签订的劳动合同到期时，或者职工达到了国家规定的退休年龄时获得的退休后生活补偿金额，此种情况下给予补偿的事项是职工在职时提供的服务而不是退休本身，因此，企业应当是在职工提供服务的会计期间确认和计量。二、试说明或有负债披露的理由与内容：P227 答：或有负债无论作为潜在义务还是现时义务，均不符合负债的确认条件，会计上不予确认，应当进行相应的披露。因为或有负债的内在风险和不确定性非常明显，将来可能对企业的财务状况和经营成果产生重大不利影响。从会计信息披露的充分性和完整性考虑，企业对或有负债应予披露。对或有负债披露的具体内容如下： 1.或有负债形成的原因； 2.或有负债预计产生的财务影响（如无法预计，应说明理由）； 3.获得补偿的可能性。中级财务会计（二）作业2习题一2009年1月1日H公司从建行借入三年期借款1000万元用于生产线工程建设，利率8%，利息于各年未支付。其他有关资料如下：（1）工程于2009年1月1日开工，当日公司按协议向建筑承包商乙公司支付工程款300万元。第一季度该笔借款的未用资金取得存款利息收入4万元。（2）2009年4月1日工程因质量纠纷停工，直到7月3日恢复施工。第二季度该笔借款未用资金取得存款利息收入4万元。（3）2009年7月1日公司按规定支付工程款400万元。第三季度，公司该笔借款的闲置资金300万元购入交易性证券，获得投资收益9万元存入银行。第四季度，该项证券的投资收益为0，年末收回本金300万元存入银行。（4）2009你那10月1日，公司从工商银行借入一般借款500万元，期限1年、利率6%。利息按季度、并于季末支付。10月1日公司支付工程进度款500万元。（5）至2009年末、该项工程尚未完工。要求：1.判断2009年专门借款利息应予资本化的期间。2.按季计算应付的借款利息及其资本化金额，并编制2009年度按季计提利息以及年末支付利息的会计分录。1、2009年资本化期间为2009年1月1日12月31日，但4月1日6月30日应暂停资本化。2、第一季度（1）专门借款利息=1000*8%/4=20（万元）（2）利息资本化金额=利息费用闲置资金取得的利息收入=20-4=16（万元）借：在建工程-生产线 16万 银行存款 4万 贷：应付利息 20万2、第二度（暂停资本化）（1）专门借款利息=1000*8%/4=20（万元）（2）计入财务费用的金额=20-4=16（万元）借：财务费用 16万 银行存款 4万 贷：应付利息 20万3、第三季度（1）专门借款利息=1000*8%/4=20（万元）（2）利息资本化金额=20-9=11（万元）借：在建工程-生产线 11万 银行存款 9万 贷：应付利息 20万4、第四季度（1）专门借款利息=1000*8%/4=20（万元），应全部资本化（2）从10月1日开始，该工程累计支出已达1 200万元，超过了专门借款200万元，应将超过部分占用一般借款的借款费用资本化。累计资产支出加权平均数=200*（3/3）=200（万元）季度资本化率=6%/4=1.5%一般借款利息资本化金额=200*1.5%=3（万元）利息资本化金额=20+3=23（万元）借：在建工程-生产线 20万 贷：应付利息 20万借：在建工程-生产线 3万 财务费用 4.5万 贷：银行存款（500*6%/4） 7.5万习题二2009年1月2日K公司发行5年期债券一批，面值20 000 000元，票面利率4%，利息于每年的7月1日、1月1日分期支付，到期一次还本。该批债券实际发行价为15 366 680元（不考虑发行费用），债券折价采用实际利率法分摊，债券发行的实际利率为10%。公司于每年的6月末，12月末计提利息，同时分摊折价款。要求：1采用实际利率法计算该批公司债券半年的实际利息费用、应付利息与分摊的折价。2.编制发行债券、按期预提利息及支付利息、到期还本付息的会计分录。1、 应付债券利息费用计算表 金额：元期数应付利息利息费用摊销折价摊余成本 4,633,320.00 15,366,680.00 1 400,000.00 768,334.00 368,334.00 15,735,014.00 2 400,000.00 786,750.70 386,750.70 16,121,764.70 3 400,000.00 806,088.24 406,088.24 16,527,852.94 4 400,000.00 826,392.65 426,392.65 16,954,245.58 5 400,000.00 847,712.28 447,712.28 17,401,957.86 6 400,000.00 870,097.89 470,097.89 17,872,055.75 7 400,000.00 893,602.79 493,602.79 18,365,658.54 8 400,000.00 918,282.93 518,282.93 18,883,941.47 9 400,000.00 944,197.07 544,197.07 19,428,138.54 10 400,000.00 971,406.93 571,861.46 20,000,000.00 2编制发行债券，按期预提利息及支付利息，到期还本付息的会计分录。借：银行存款 15 366 680 应付债券-利息调整 4 633 320 贷：应付债券-面值 20 000 0002009年上半年预提利息借：财务费用 768 334 贷：应付债券-利息调整 368 334应付利息 400 0002009年7月1日支付利息借: 应付利息 400 000 贷:银行存款 400 0002009年12月31日预提利息借：财务费用 786 750.7 贷：应付债券-利息调整 386 750.7应付利息 400 0002010年1月1日支付利息借:应付利息 400 000 贷:银行存款 400 000其他各年分录同上，具体数字见“应付债券利息费用计算表”最后还本付利息借:应付债券-面值 20 000 000 应付利息 400 000 贷:银行存款 20 400 000习题三一、简述借款费用资本化的各项条件。P208二、简述预计负债和或有负债的联系与区别。指导书P86中级财务会计（二）作业3习题一2008年1月2日T公司采用分期收款方式销售大型设备，合同价款1500万元，按照约定分5年、并于每年年末平均收取。设备已经发出，发出商品时T公司已开出增值税发票，购货方已支付增值税款255万元。现销方式下，该设备售价1200万元，成本900万元。要求：1.编制T公司发出商品的会计分录。2.编制T公司分期收款销售实现融资收益计算表（采用实际利率法，表格请参考教材12-1。本题中，年金300万元、期数5年、现值1200万元的折现率为7.93%）；3.编制T公司2008年末收款并摊销末实现融资收益的会计分录。1. 发出商品时：借：长期应收款 1 500万 银行存款 255万贷：主营业务收入 1 200万 应交税费-应交增值税（销项税额） 255万 未实现融资收益 300万借：主营业务成本 900 贷：库存商品 9002 分期收款销售未实现融资收入计算表 金额：元期数各期收款确认的融资收入收回本金摊余成本1 200130095.16 204.84 995.16 230078.92 221.08 774.08 330061.38 238.62 535.46 430042.46 257.54 277.92 530022.08 277.92 0.00 合计1500300.00 1200.00 3.2008年年末收到款项时： 借：银行存款 300万贷：长期应收款 300万同时摊销未实现的融资收益 借：未实现融资收益 95.16万 （1200X7.93%） 贷：财务费用 95.16万习题二1.年末固定资产的账面价值=30-4.5=25.5万元 年末固定资产计税基础=30-5.7=24.3万元账面价值大于计税基础，形成递延所得税负债和应纳税暂时性差异。2.A公司本年产生的递延所得税负债=（25.5-24.3）*25%=3 000元A公司本年末递延所得税负债=0+3 000 =3 000元3.应纳所得税额=200-0.8+0.4-（5.7-4.5）=198.4万元 应交所得税=198.4*25%=49.6万元 当年所得税费用=（200-0.8+0.4）*25%=49.9万元4.（假设没有预缴所得税，则分录为借：所得税费用 49.9万 贷：应交税费-应交所得税 49.6万递延所得税负债 0.3万 ）预缴所得税45万，则：借：所得税费用 4.9万 （ 49.9万-45万） 贷：应交税费-应交所得税 4.6万 （49.6万-45万）递延所得税负债 0.3万习题三1、公司制企业（包括股份有限公司和有限责任公司）与独资企业和合伙企业之间的差异主要表现在所有者权益方面。在独资企业和合伙企业中，只需要为业主或各个合伙人设置一个资本账户和提款账户，用以记录资本和损益的增减变动情况，法律并未要求独资企业和合伙企业将资本和盈利区分开来。而对公司制企业，公司法对所有者权益的处理作了明确的规定，必须严格区分投资伯资本及赚取的利润。此外，为了保护债权人的利益，公司法往往还对公司制企业的利润分配、停业清算以及股份有限公司购买自己发行的股份等有关事项进行严格的限制。公司制企业所有者权益由实收资本、资本公积和留存收益三部分构成。合伙企业与公司制企业所有者权益的区别主要表现在核算方式不同。2、销售商品收入的确认条件：教材P258-259中级财务会计（二）作业4习题一1、会计差错：将低值易耗品误作固定资产，同时误提折旧，漏摊低值易耗品更正分录借：周转材料-低值易耗品 150 000 贷：固定资产 150 000 借：管理费用 75 000 贷：周转材料-低值易耗品摊销 75 000 借：累计折旧 30 000 贷：管理费用 30 0002、会计差错：无形资产共计少摊销2年，其中1年属于上年度更正分录借：以前年度损益调整 250 000 管理费用无形资产摊销 250 000 贷：累计摊销 500 000 3、会计差错：上年度销售成本少结转 更正分录 借：以前年度损益调整 1 100万贷：库存商品 1 100万习题二1、销售商品、提供劳务收到的现金=180 000+30 600-（34 000-10 000）+4 000-1 000=189 600元购买商品、接受劳务支付的现金=100 000+15 660+15 000+6 700-5 400+7 8409 760=130 040元支付给职工以及为职工支付的现金=18 000+2 000=20 000元支付的各项税费=6 600+1 600-600=76 000元购建固定资产、无形资产和其他长期资产支付的现金=12 000+1 000+81 900=94 900元习题三1、教材P295 会计政策变更条件里第1和2句话。举例：由于实施新准则，对无重大影响但公允价值能够可靠计量的股票投资由成本法改为按公允价值核算；在符合准则的要求下，企业由于需要将发出存货由按先进先出法改为月末一次加权平均法。2、本期营业观指本期利润表中所计列的收益仅放映本期经营性的业务成果.前期损益调整项目以及不属于本期经营活动的收支项目不列入利润表. 损益满计观指本期利润表应包括所有在本期确认的业务活动所引起的损益项目。所有当期营业活动引起的收入，费用等项目，营业外收支，非常净损失，以及前期损益调整项目等均一无遗漏地纳入利润表。 我国利润表将经营成果的形成与分配合二为一，故营业外项目，非常损益项目和前期损益调整项目均在一张利润表中放映。我国的利润表基本上采用了损益满计观。 在本期营业观下，利润表只反映本期的，由营业产生的收入，费用，利润，而对非经常项目，前期损益等非本期的，非营业的收入，费用所形成的利润则不列入利润表，将其列入利润分配表。即按本期营业观，利润表包括的项目主要是主营业务收入，主营业务成本，营业税金及附加，其他业务利润，营业费用，管理费用，财务费用，投资收益与所得税等。 按照损益满计观，利润表除了需要包括按本期营业观编制时所包括的项目之外，还需要包括营业外收入，营业外支出等项目。请您删除一下内容，O(_)O谢谢！2015年中央电大期末复习考试小抄大全，电大期末考试必备小抄，电大考试必过小抄Shanghais Suzhou Creek has witnessed much of the citys history. Zhou Wenting travels this storied body of water and finds its most fascinating spots. Some lucky cities can boast a great body of water, like London with the river Thames and Paris with the river Seine. Shanghai is privileged enough to have two great bodies of water: Huangpu River and Suzhou Creek.Huangpu River became famous when colonists established clusters of grand buildings on its banks on what became known as the bund. Today, the bund overlooks the breathtaking skyline of Lujiazui financial district. Shanghais other body of water, however, Suzhou Creek, has been somewhat overshadowed. Suzhou Creek links the inland cities of Jiangsu province with Shanghai. When the British colonists, who arrived in the city after it was opened as a commercial port in 1843 found they could reach Suzhou, Jiangsu province, via the creek, they named it Suzhou Creek. Thanks to its location, a large amount of cargo and travelers were transported via the creek before rail links were established. But after a century of being utilized as a waterway to transport goods and labor, the creek grew dark and smelly. Industrial factories were established along the banks. In the 1990s it became a key task of the city government to clean the creek. Suzhou Creek, which snakes 17 km from the iconic Waibaidu Bridge downtown to the outer ring road in west Shanghai, maps the changing periods of the citys history, including the imprints of the concessions, the beginning of industrialization and the improvement in peoples living conditions. Where the Bund began In-between the shopping street of East Nanjing Road and the Bund, are a cluster of streets that give me the illusion that I am no longer in modern Shanghai. The streets are narrow and old and criss-cross each other. Any old residential house may turn out to be a former office of the British, constructed in the 1880s. Pawnshops and hardware stores that are hard to find elsewhere, are plentiful here. This area, at the confluence of Huangpu River and Suzhou Creek, is called the Bund Origin. Countless tour buses stop at the site every day and visitors from around the world get off to see this place, the starting point of the concessions in the city. It all started in 1872, when the former British Consulate General was constructed and the Bund began its transformation into an the financial street of the East. Now the site of the former consulate is called “No 1 Waitanyuan”, which translates to “the Bund Origin”, to honor its beginnings. The entire complex of this historical site comprises of five buildings, the former British Consulate General, the official residence of the consul, the former Union Church, the church apartments and the former Shanghai Rowing Club. The size of the courtyard is equivalent to that of four standard soccer fields. The building of the former consulate is a two-storey masonry building on an H-shaped plan in typical English renaissancestyle. The building is designed with a five-arch verandah on the ground floor with a raised terrace facing the garden, while the facade features an entry portico beneath a colonnaded loggia. It has been turned into a caf where dinner and afternoonteaare available. Visitors can choose to sit indoors or outdoors to enjoy the magnificent gardens with nearly 30 ancient trees.Yuanmingyuan Road behind the complex is also a historical site. The road has been revamped as a pedestrian shopping street and high-end brands have seized the best spots. Altogether, 14 old buildings, including those used for offices and residences constructed during 1920s and 1930s, remain. Today, it is a popular location for commercialfashionphoto shoots. New Tianan Church, or Union Church, stands at the intersection of Yuanmingyuan Road and Suzhou Creek. The church, designed in the style of the English countryside, has a capacity of 500 people. It was very popular during the concession period but was converted into factory offices after 1949. The church we see today is a replica, the original burned down in 2007. There used to be an outdoor swimming pool, the first of its kind in Shanghai, beside the church but has been filled-in and is now a small garden. Bridge of romance There is perhaps no other place thats more representative of Shanghai than this bridge, which appears in quite a lot ofmovies about the city. Dozens of couples visit every day to pose for their pre-wedding photos on the bridge where Suzhou Creek begins and interconnects with Huangpu River. This is Waibaidu Bridge, or the Garden Bridge. The soon-to-be-wed couples pose in splendid attire on the bridge, leaning against the railing or sitting on the wooden floor. Some even risk walking into the middle of the road to get the perfect shot.Colorful lights illuminate the bridge throughout the night, making it a picturesque place for pre-wedding portraits and lovers to meet. Constructed in 1873 and designed by a British company, the 106-meter-long bridge was the first-ever major bridge in Shanghai. In 1856, the first large wooden bridge, Wells Bridge, was built over Suzhou Creek but the bridge toll led to complaints from citizens. So 17 years later, another wooden bridge, which did not require tolls, was built. People called it Waibaidu, which means “going across for free”. The bridge was renovated as a steel truss structure in 1907. Because nearly 40 bridges have now been built over Suzhou Creek, the bridge is no longer a traffic artery but is more of an observation deck for tourists. It is a tradition in Shanghai for a grandmother to walk across a bridge with their grandchild when he or she reaches one month. This represents that the newborn has overcome all the twists and turns and its journey will be safe and smooth throughout his or her life. Waibaidu Bridge is always the best option because its the icon of Shanghai. The picture of my daughter when she was a baby held by her grandmother was also taken here. Its like a family tradition, says Wang Xuefen, a Shanghai native who has a newborn grandson. Changning Riverside There is a 5-km stretch of waterfront by Suzhou Creek in Changning district on Changning Road from the intersection of Hami Road to Jiangsu Road. It has become a popular place to take a walk and sunbathe on the lawn. There is an overpass at the intersection of Changning Road and Gubei Road for people to enjoy the view of the creek and a 3-km plastic runway on both sides of Changning Road, which attracts people of all ages, Chinese and expat. Jogging on the two sides gives a different feeling because the north side is next to the creek, and the south side is adjacent to the residential highrises, which is like jogging in the jungle, says Xiao Xu, a 27-year-old woman who lives nearby. The riverside used to be completely different. Dozens of textile mills, chemical plants and machine manufacturing factories were set up along the creek in the 1920s. They brought industrialization but also pollution. From the 1930s the creek could no longer be used as a source for tap water, and no living fish or shrimp could be found. Suzhou Creek in my memory is dark and smelly. I used to go to the riverbank to watch the sewage disposal running out from the chemical plants when I was a little girl. We didnt know it was pollution. We thought it was a red waterfall, says Huang Qi, a 57-year-old Shanghai resident. So the residential houses along the creek were unpopular, and only migrants with low incomes would live in that area, she says. However, things have changed. The plants were closed and turned into riverside parks and the apartments in the new highrises, especially those facing the creek, are much sought after. East China University of Political Science and Law This is the famous former Saint Johns University, Chinas first-ever modern institution of higher education established by missionaries from the United States in 1879. The buildings combine Chinese and Western elements. Address: 1575 Wanhangdu Road, Changning district The old residential area After you leave the university from its east gate you will enter a shabby neighborhood that retains its original look. The alleys are narrow and the houses are overcrowded. Some things have not changed for many generations, such as raising chickens at home. Address: West Guangfu Road Moganshan Road This is anartsy street that has become very popular among artists and fashionistas in recent years. Graffiti covers the walls on the winding street, where you can find a cluster of art galleries and creative industry offices. Sihang Warehouse Four banks jointly funded the construction of this warehouse, so it is named sihang, or four banks. The warehouse, built in 1931, was used for the storage of food, first-aid supplies and ammunition during the years of war. The building, which is also a masterpiece left by the Hungarian architect Laszlo Hudec in the 1930s, has been recently transformed into a center of creative industry workshops. Address: 1 Guangfu Road, Zhabei district