電大中級(jí)財(cái)務(wù)會(huì)計(jì)(一)形成性考核冊(cè)答案小抄(文件)
【正文】 role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence. We often close ourselves off when traumatic events happen in our lives。下面六個(gè)方法有 助于你更完滿透徹地敞開心扉。 。如果我們一味逃避生活中的悲傷，悲傷只會(huì)變得更強(qiáng)烈更真實(shí) —— 悲傷原本只是稍縱即逝的情緒，我們卻固執(zhí)地耿耿于懷 By utilizing our breath we soften our experiences. If we dam them up, our lives will stagnate, but when we keep them flowing, we allow more newness and greater experiences to 吸能減緩我們的感受。我們假裝一切仿佛都不曾發(fā)生，以此試圖忘卻傷痛，可就算隱藏得再好，最終也還是騙不 了自己。 Then in high school, think don39。二十年的人生軌跡深深淺淺，突然就感覺到有些事情，非做不可了。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day。s about how he felt and I would like to speak to him first to find out what his experience was. Uefa has opened disciplinary proceedings against CSKA for the racist behaviour of their fans during City39。t charge you more than 35% of your pensation if you win the case. You are clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by e mail, click on nearest CAB. For more information about making a claim to an employment tribunal, see Employment tribunals. The (lack of) air up there Watch m Cay man Islandsbased Webb, the head of Fifa39。 ③ 達(dá)到預(yù)定用途形成無形資產(chǎn)的應(yīng)按 “ 研發(fā)支出 — 資本化支出 ” 科目的余額，借記 “ 無形資產(chǎn) ” 科目，貸記 “ 研發(fā)支出 — 資本化支出 ” 科目。投資性房地產(chǎn)的范圍限定為已出租的土地使用權(quán)、持有且擬增值后轉(zhuǎn)讓的土地使用和已出租的建筑物。 2021 年初，預(yù)計(jì)該非專利技術(shù)可繼續(xù)使用4年，年末估計(jì)的可回收金額為 260萬元。 設(shè)備交付使用時(shí)的原價(jià) 采用平均年限法計(jì)算的設(shè)備各年折舊額； 采用雙倍余額遞減法與年數(shù)總和法計(jì)算該項(xiàng)固定資產(chǎn)各年的折舊額。 二、資料 2021年 1月 3人，公司（一般納稅人）購(gòu)入一項(xiàng)設(shè)備，買價(jià) 400 000元、增值稅 68 000元。 交易性金融資產(chǎn)與可供出售金融資產(chǎn)的會(huì)計(jì)處理有何區(qū)別？ 10 答： 在計(jì)量方面，可供出售金融資產(chǎn)與交易性金融資產(chǎn)相既有共同點(diǎn)，也有不同點(diǎn)。債券投資表明投資者與被投資者之間是債權(quán)債務(wù)關(guān)系，而不是所有權(quán)關(guān)系。 三、要求 采用實(shí)際利率法確認(rèn) D公司上項(xiàng)債券投資各期的投資收益，填妥下表（對(duì)計(jì)算結(jié)果保留個(gè)位整數(shù)） 期數(shù) 應(yīng)收利息 實(shí)際利息收入 溢價(jià)攤銷額 未攤銷溢價(jià) 應(yīng)付債券攤余成本 9 合計(jì) 解答： 期數(shù) 應(yīng)收利息 實(shí)際利息收入 溢價(jià)攤銷額 未攤銷溢價(jià) 債券攤余成本 ⑴ =面值 *票面利率（ 3%） ⑵ =⑸ *2% ⑶ =⑴ ⑵ ⑷ ⑸ 89808 1089808 30000 21796 8204 81604 1081604 30000 21632 8368 73236 1073236 30000 21465 8535 64701 1064701 30000 21294 8706 55995 1055995 30000 21120 8880 47115 1047115 30000 20942 9058 38057 1038057 30000 20761 9239 28818 1028818 30000 20576 9424 19395 1019395 30000 20388 9612 9783 1009783 30000 20218 9782 0 1000000 合計(jì) 習(xí)題三 會(huì)計(jì)上如何劃分各項(xiàng)證券投資？ 答：證券投資按品種分為股票投資、債券投資和基金投資。 三、要求 1．采用權(quán)益法編制甲公司對(duì)該項(xiàng)股權(quán)投資的會(huì)計(jì)分錄。 【中級(jí)財(cái)務(wù)會(huì)計(jì)（一）】作業(yè) 3 習(xí) 題 一 一、目的 練習(xí)長(zhǎng)期股權(quán)投資的會(huì)計(jì)核算。 4 移動(dòng)加權(quán)平均法 移動(dòng)加權(quán)平均法 ,是指以每次進(jìn)貨的成本加上原有庫存 存貨 的成本 ,除以每次進(jìn)貨數(shù)量與原有庫存存貨的數(shù)量之和 ,據(jù)以計(jì) 算加權(quán)平均單位成本 ,以此為基礎(chǔ)計(jì)算當(dāng)月發(fā)出存貨的成本和期末存貨的成本的一種方法 售價(jià)金額核算法有何特點(diǎn)？ 售價(jià)金額核算法的 主要特點(diǎn)包括： （１）建立實(shí)物負(fù)責(zé)制。 １ 個(gè)別計(jì)價(jià) 法又稱具體
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