電大高級(jí)財(cái)務(wù)會(huì)計(jì)作業(yè)答案參考資料【最新(存儲(chǔ)版)
【正文】 o 1987. In June 2021, a rebroadcasting of the original series was announced. Critics bemoan the series39。s feud with Nezha over his son39。s law. In order to pass this holy book to human beings, he would have to get by the antagonist fox. The whole animation is characterized by charming Chinese painting, including pavilions, ancient architecture, rippling streams and crowded markets, which fully demonstrate the unique beauty of China39。s 10 mustsee animations】 The Chinese animation industry has seen considerable growth in the last several years. It went through a golden age in the late 1970s and 1980s when successively brilliant animation work was produced. Here are 10 mustsee classics from China39。 甲產(chǎn)品銷售時(shí)結(jié)轉(zhuǎn)售出部分已計(jì)提的跌價(jià)準(zhǔn)備： 借：存貨跌價(jià)準(zhǔn)備 —— 甲產(chǎn)品 60000（ =12*50%） 貸：主營(yíng)業(yè)務(wù)成本 60000 計(jì)提跌價(jià)準(zhǔn)備： 乙產(chǎn)品： 300*60%143=37（萬元） 甲產(chǎn)品： 58*50%20=9（萬元） 借：資產(chǎn)減值損失 460000（ =370000+90000） 貸：存貨跌價(jià)準(zhǔn)備 —— 甲產(chǎn)品 90000 存貨跌價(jià)準(zhǔn)備 —— 乙產(chǎn)品 370000 至此甲產(chǎn)品計(jì)提的跌價(jià)準(zhǔn)備余額 =9+126=15(萬元） (3)20 7 年 N 公司將甲產(chǎn)品全部售出，同時(shí)將乙產(chǎn)品留存 90％，賣出 l0％，年末乙產(chǎn)品的可變現(xiàn)凈值為 14萬元。同一年， N 公司將上年購入期末留存的甲產(chǎn)品售出了 50％，留存了 50％，年末甲存貨可變現(xiàn)凈值 20 萬元。 要求：（ 1）編制 P 公司 2021 年和 2021 年與長(zhǎng)期股權(quán)投資業(yè)務(wù)有關(guān)的會(huì)計(jì)分錄。 同日， Q 公司賬面所有者權(quán)益為 40 000 萬元（與可辨認(rèn)凈資產(chǎn)公允價(jià)值相等），其中：股本為 30 000 萬元，資本公積為 2 000 萬元，盈余公積為 800 萬元，未分配利潤(rùn)為 7 200 萬元。 2021 年實(shí)現(xiàn)凈利潤(rùn) 5 000 萬元，提取盈余公積 500萬元， 2021 年宣告分派 2021 年現(xiàn)金股利 1 100 萬元。（金額單位用萬元表示。 要求：根據(jù)上述資料，作出 205 年～ 208 年相應(yīng)的抵銷分錄。 204 年 1 月 1 日銷售商品給乙公司，商品的成本為 100 萬元，售價(jià)為l20 萬元，增值稅率為 l7％，乙公司購入后作為固定資產(chǎn)用于管理部門，假定該固定資產(chǎn)折舊年限為5 年。 violence, and lack of suitability for children39。s death. Through bravery and wit, Nezha finally broke into the underwater palace and successfully defeated him. The film shows various kinds of attractive sceneries and the traditional culture of China, such as spectacular mountains, elegant sea waves and exquisite ancient Chinese clothes. It has received a variety of awards. Havoc in Heaven The story of Havoc in Heaven（ Chinese: 大鬧天宮） is based on the earliest chapters of the classic story Journey to the West. The main character is Sun Wukong, aka the Monkey King, who rebels against the Jade Emperor of heaven. The stylized animation and drums and percussion acpaniment used in this film are heavily influenced by Beijing Opera traditions. The name of the movie became a colloquialism in the Chinese language to describe someone making a mess. Regardless that it was an animated film, it still became one of the most influential films in all of Asia. Countless car
試題試卷相關(guān)推薦
鄂ICP備17016276號(hào)-1