【正文】 以現(xiàn)金支付違約罰 款 500 元。9借:營業(yè)稅金及附加 1000貸 :應(yīng)交稅費 100010從銀行取得借款 100 000 元，存人銀行帳戶。 13 借：銀行存款 100000 貸：應(yīng)收賬款 10000014預(yù)提企業(yè)本月應(yīng)負擔的銀行借款利息800元。16借：銷售費用 貸：銀行存款17以現(xiàn)金支付違約罰款。20借：所得稅費用 貸：應(yīng)交稅費21將所得稅結(jié)轉(zhuǎn)入本年利潤 21借：本年利潤 貸：所得稅費用22將實現(xiàn)的凈利潤轉(zhuǎn)入利潤分配——未分配利潤賬戶22借：本年利潤 貸：利潤分配——未分配利潤23按凈利潤10%提取法定盈余公積金23借：利潤分配——提取法定盈余公積 貸：盈余公積——法定盈余公積24公司決定向投資者分配利潤。答案：營業(yè)稅金及附加 600 貸：應(yīng)交稅費工 600 ：管理費用 1 000 貸：累計折舊 1 000 ：其他應(yīng)收款（應(yīng)收利息） 100 貸：財務(wù)費用 100“期末余額”的填列[目的]熟悉資產(chǎn)負債表有關(guān)項目金額的計算[資料]A公司209年12月31日部分總賬和明細賬余額如下表所示：A公司209年12月31日部分賬戶余額總分類賬戶明細分類賬戶借或貸余 額原材料借240 000在途物資借60 000生產(chǎn)成本借100 000庫存商品借160 000應(yīng)收賬款總賬借156 000甲公司借180 000乙公司貸24 000應(yīng)付賬款總賬貸200 000丙公司貸220 000丁公司借20 000預(yù)收賬款總賬貸80 000A公司貸120 000B公司借40 000預(yù)付賬款總賬借41 000C公司借63 000D公司貸22 000固定資產(chǎn)借500 000累計折舊貸160 000應(yīng)交稅費借2 400本年利潤貸256 000利潤分配借108 000[要求]根據(jù)所給資料計算資產(chǎn)負債表中下列項目的金額：（1）存貨（2）應(yīng)收賬款（3）預(yù)付款項（4）應(yīng)付賬款（5）預(yù)收款項（6）固定資產(chǎn)（7）應(yīng)交稅費（8）未分配利潤：（1）存貸=240 000+60 000+100 000+160 000 =560 000（2）應(yīng)收賬款=180 000+40 000 =220 000（3）預(yù)付款項=63 000+20 000 =83 000（4）應(yīng)付賬款=220 000+22 000 =242 000（5）預(yù)收款項=120 000+24 000 =144 000（6）固定資產(chǎn)=500 000160 000 =340 000（7）應(yīng)交稅費=2 400（8）未分配利潤=256 000108 000 =148 000、負債、所有者權(quán)益的金額并檢驗其平衡關(guān)系[目的]練習(xí)會計要素的分類。（2）送存銀行一張轉(zhuǎn)賬支票，金額11 124元，因付款單位存款余額不足而被退回，本公司尚未接到通知。[要求]根據(jù)上述資料，編制銀行存款余額調(diào)節(jié)表。收到上月銷售產(chǎn)品的貸款65 000元。預(yù)收銷貸款30 000元?！举Y料】 某企業(yè)帳戶部分數(shù)據(jù)如下表所示： 金額單元：元帳戶名稱期初余額本期借方發(fā)生額本期貸方發(fā)生額期末余款庫存現(xiàn)金2 50041 00038 500？固定資產(chǎn)2 480 000？150 0003 650 000短期借款？480 000750 000800 000應(yīng)付帳戶400 000380 000？150 000盈余公積180 00020 00014 500？ 【要求】 根據(jù)上列賬戶中的有關(guān)數(shù)據(jù)并結(jié)合各賬戶的類型計算每個賬戶的末知數(shù)。從銀行存款戶提取現(xiàn)金1 000元經(jīng)理張利出差預(yù)借差旅費1 200元，以現(xiàn)金支付。收到客戶前欠貨款120 000元，存入銀行。 【要求】（1）根據(jù)上述經(jīng)濟業(yè)力，用借貸記賬法編制會計分錄。s Zhangye city during their journey to Kazakhstan, May 5, 2015. The caravan, consisting of more than 100 camels, three horsedrawn carriages and four support vehicles, started the trip from Jingyang county in Shaanxi on Sept 19, 2014. It will pass through Gansu province and Xinjiang Uygur autonomous region, and finally arrive in Almaty, formerly known as AlmaAta, the largest city in Kazakhstan, and Dungan in Zhambyl province. The trip will cover about 15,000 kilometers and take the caravan more than one year to plete. The caravan is expected to return to Jingyang in March 2016. Then they will e back, carrying specialty products from Kazakhstan A small art troupe founded six decades ago has grown into a household name in the Inner Mongolia autonomous region. In the 1950s, Ulan Muqir Art Troupe was created by nine young musicians, who toured remote villages on horses and performed traditional Mongolian music and dances for nomadic families. The 54yearold was born in Tongliao, in eastern Inner Mongolia and joined the troupe in says there are 74 branch troupes across Inner Mongolia and actors give around 100 shows every year to local nomadic people. I can still recall the days when I toured with the troupe in the early 39。t just about sharing art with nomadic families but also about gaining inspiration for the music and dance. Ulan Muqir literally translates as red burgeon, and today39。s president, who is also a renowned tenor, tells China Daily. During a tour in 1985, he went to a village and met an elderly local man, who told him a story about his friendship with a solider from Shenyang, capital of Northeast China39。s to e and recapping the key points. This device, not used in the original, is culturally understandable but artistically mediocre. What puzzles me is the two new songs for the opening and end credits. They were written in English, but sung by Chinese with an unfortable accent. They were obviously designed to appeal to an Englishspeaking base, but do not jibe with the Chinese dialogue. Speaking of the dialogue, the English translation, picked apart by some Chinese, is too literal for my taste. I can imagine a typical American hit by a flurry of royal ranks, addresses and greetings, even multiple names and titles for the same person. The first half hour must be a swamp to wade through, very much like my experience of getting through a Tolstoy tome with its endless inflections of names transliterated into lengthy Chinese. I see the choice of verbatim translation as an effort for conveying exotica. It is fairly petent, with no error that I could detect, but fails to rise above words or capture the essence of the language. A cultural product usually crosses over to a foreign territory first by an emphasis on the monalities. But whether inside or outside China, the temptation to sell it for the differences is just too great. Sure, the sumptuous sets and costumes are a big attraction, but the narrative technique has bee－h(huán)ow shall I put it?－a bit anglicized, which is necessary for cultural export. Judging by the responses, this legend