電大新會計(jì)準(zhǔn)則期末復(fù)習(xí)重點(diǎn)資料小抄-wenkub
2023-06-14 10:02:57 本頁面
【正文】 頁 共 6 頁 借：固定資產(chǎn) 在建工程裝飾費(fèi) 貸：在建工程 P337 工資、獎金、津貼、和補(bǔ)貼的分錄 借：和過去一樣（注：福利部入管理費(fèi)用） 貸：應(yīng)付 職工薪酬 職工福利費(fèi) 取消了 14%的計(jì)提比例，（企業(yè)可自定計(jì)提比例，盡量與稅務(wù)部門規(guī)定的比例一致） 1） 據(jù)實(shí)列支 新會計(jì)準(zhǔn)則必需要要做 2個分錄 第 2 頁 共 6 頁 借：管理費(fèi)用 貸：應(yīng)付職工薪酬 福利費(fèi) 借：應(yīng)付職工薪酬 福利費(fèi) 貸：庫存現(xiàn)金 /銀行存款 2） 采用預(yù)提方式 預(yù)提和使用與過去作法一樣（注：在這內(nèi)容中，外商企業(yè)從凈利潤中提取獎金和福利資金計(jì)提分錄為 借：利潤分配 職工獎金勵與福利資金 貸：應(yīng)付職工薪酬 工資 /福利費(fèi) ） 保險 計(jì)提：與計(jì)提福利費(fèi)一樣的分錄，賬務(wù)處理分錄如下： 借：管理費(fèi)用 貸：應(yīng)付職工薪酬 保險費(fèi) 借：應(yīng)付職工薪酬 保險費(fèi) 貸：現(xiàn)金 /銀行存款 住房公積金 同社會保險分錄一樣 工會經(jīng)費(fèi) amp。 判斷題 因企業(yè)合并所形成的商譽(yù)和使用壽命不確定的無形資產(chǎn)、無論是否存在減值跡象，每年都應(yīng)當(dāng)進(jìn)行減值測試。 4） 有證據(jù)表明資產(chǎn)已經(jīng)陳舊過時或者其實(shí)體已經(jīng)損壞。 四、簡答題 ．會計(jì)計(jì)量屬性主要包括： 1）歷史成本； 2）重置成本； 3）可變現(xiàn)凈值； 4）現(xiàn)值； 5）公允價值。 借：固定資產(chǎn) 貸：銀行存款 2． 07年 1日起計(jì)提折舊，預(yù)計(jì)使用壽命 5年，凈殘值 ，直線法折舊，（假定貨運(yùn)收入做其他業(yè)務(wù)收入） 借：其他業(yè)務(wù)成本 4 貸：累計(jì)折舊 4 第 4 頁 共 6 頁 3． 2021年折舊不變 4． 08年末減值測試，經(jīng)測試計(jì)算，汽車的可收回金額為 。porcelain capital39。 Jingdezhen raises porcelain standard City39。s level of internationalization. The policy will also bring direct economic revenue, Li said. Chengdu has many cultural legacies and is also a paradise for panda lovers with the world39。s public security bureau shows some 100 foreign visitors enjoyed the 72hour policy by the end of March, most of them from the United States, the United Kingdom and Germany. Chengdu also reported robust growth in its overall tourist industry last year. Official statistics show that it received some 150 million tourists last year, an increase of 28 percent from 2021. Around million came from abroad, an increase of 12 percent. Total revenue from tourism surpassed 133 billion yuan ($). During his visit to Kazakhstan in September, Chinese President Xi Jinping proposed that China and Central Asia join hands to build a Silk Road economic belt to boost cooperation. The idea has been w idely echoed in Central Asian countries, being an encouraging blueprint for Chinese areas along the Silk Road that has linked Asia and Europe for more than 2,000 years. In the next three w eeks, China Daily reporters will travel through the belt in China and in Kazakhstan, Uzbekistan and Turkey. They w ill show the progress and expectations of the countries, businesses and peoples on the route. Shaanxi the start of the ancient Silk Road has positioned itself as the new starting point for the development of the Silk Road Economic Belt, w hich will strengthen China39。ll discover that aside from today39。an. Lou held a joint interview with 27 media, including China Daily, the first in a series of interviews entitled Chinese Media Along the Silk Road. The interview s will be in Shaanxi and Gansu provinces and the Xinjiang Uygur autonomous region, as w ell as Kazakhstan, Uzbekistan and Turkey. The media group held the first interview on Wednesday morning in Xi39。s ancient indigenous religion, while Du jiang yan is considered to be the oldest functioning watercontrol project in the world. Chengdu ranked third in tourist facilities, management and services among 60 Chinese cities in a customer satisfaction survey released last year. But, Li added that efforts are still n
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