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電大高級(jí)財(cái)務(wù)會(huì)計(jì)復(fù)習(xí)重點(diǎn)試題及答案資料考試小抄(1)-資料下載頁(yè)

2025-06-03 16:43本頁(yè)面
  

【正文】 業(yè)務(wù)后, A 公司的資產(chǎn)負(fù)債表如下表所示。 A 公司資產(chǎn)負(fù)債表 2021 年 6 月 30 日 單位:元 資產(chǎn)項(xiàng)目 金額 負(fù)債和所有者權(quán)益項(xiàng)目 金額 現(xiàn)金 310000 短期借款 380000 交易性金融資產(chǎn) 130000 長(zhǎng)期借款 620210 應(yīng)收賬款 240000 負(fù)債合計(jì) 1000000 其他流動(dòng)資產(chǎn) 370000 長(zhǎng)期股權(quán)投資 810000 股本 700000 固定資產(chǎn) 540000 資本公積 426000 無形資產(chǎn) 60000 盈余公積 189000 未分配利潤(rùn) 145000 所有者權(quán)益合計(jì) 1460000 資產(chǎn)合計(jì) 2460000 負(fù)債和所有者權(quán)益合計(jì) 2460000 在編制合并財(cái)務(wù)報(bào)表時(shí),應(yīng)將 A 公司對(duì) B 公司的長(zhǎng)期股權(quán)投資與 B 公司所有者權(quán)益中 A 公司享有的份額抵銷少數(shù)股東在 B 公司所有者權(quán)益中享有的份額作為少數(shù)股東權(quán)益。抵消分錄如下: 借:股本 400 000 資本公積 40 000 盈余公積 110 000 未分配利潤(rùn) 50 000 貨:長(zhǎng)期股權(quán)投資 540 000 少數(shù)股東權(quán)益 60 000 A 公司合并財(cái)務(wù)報(bào)表的工作底稿下表所示: A公司合并報(bào)表工作底稿 2021 年 6 月 30 日 單位:元 項(xiàng)目 A公司 B公司 (賬面金額) 合計(jì)數(shù) 抵銷分錄 合并數(shù) 借方 貸方 現(xiàn)金 310000 250000 560000 560000 交易性金融資產(chǎn) 130000 120210 250000 250000 應(yīng)收賬款 240000 180000 420210 420210 其他流動(dòng)資產(chǎn) 370000 260000 630000 630000 長(zhǎng)期股權(quán)投資 810000 160000 970000 540000 430000 固定資產(chǎn) 540000 300000 840000 840000 無形資產(chǎn) 60000 40000 100000 100000 資產(chǎn)合計(jì) 2460000 1310000 3770000 3230000 短期借款 380000 310000 690000 690000 長(zhǎng)期借款 620210 400000 1020210 1020210 負(fù)債合計(jì) 1000000 710000 1710000 1710000 股本 700000 400000 1100000 400000 700000 資本公積 426000 40000 466000 40000 426000 盈余公積 189000 110000 299000 110000 189000 未分配利潤(rùn) 145000 50000 195000 50000 145000 少數(shù)股東權(quán)益 60000 60000 所有者權(quán)益合計(jì) 1460000 600000 2060000 1520210 抵銷分錄合計(jì) 600000 600000 第 21 頁(yè) 共 22 頁(yè) 您好,為你提供優(yōu)秀的畢業(yè)論文參考資料,請(qǐng)您刪除以下內(nèi)容, O(∩ _∩ )O 謝謝!?。?A large group of tea merchants on camels and horses from Northwest China39。s Shaanxi province pass through a stop on the ancient Silk Road, Gansu39。s Zhangye city during their journey to Kazakhstan, May 5, 2021 . 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, 2021. 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 2021. 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。80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldn39。t help but sing the folk songs, Nasun says. The vastness of Inner Mongolia and the lack of entertainment options for people living there, made their lives lonely. The nomadic people were very excited about our visits, Nasun recalls. We didn39。t have a formal stage. The audience just sat on the grass. Usually, the performances became a big party with local people joining in. For him, the rewarding part about touring isn39。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 performers of the troupe still tour the region39。s villages and entertain nomadic families, but their fame has spread around the world. On May 16 and 17, nearly 100 singers and dancers from the troupe performed at Beijing39。s Poly Theater. Their show, titled Ulan Muqir on the Grassland, depicted the history and development of the art troupe. Being from the region allowed me to embrace the culture of Inner Mongolia and being a member of the troupe showed me where I belonged, Nasun, the art troupe39。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 Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has bined contemporary musical elements with folk songs of the region. Haimu, a 25yearold khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a sixmember band, he performs fast songs and soft ones that he writes- all while playing the horsehead fiddle.Although I learned the piano since childhood and grew up listening to various kinds o
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