今天上午我在9号教学楼209实验室做财务会计计算机模拟实验。我亲身感受到,模拟实验,要比单纯的书本讲授更容易接收。特别是各种原始凭证都是真实凭证扫描成的电子图片,让我大开眼界。这些东西将来可以作参考,以后也许还对自己有帮助,所以,我把今天实验的内容保存下来,以便后用。

  系统给出的企业会计科目表:attachment/20050529/qi_ye_kuai_ji_ke_mu_biao.htm
  系统给出的科目余额表:attachment/20050529/ke_mu_yu_e_biao.htm

  一、开设总分类账户:
  我的答案(与正确答案核对过,无误):attachment/20050529/zong_fen_lei_zhang.rar

  二、开设明细分类账户:
  我的答案(与正确答案核对过,无误):attachment/20050529/ming_xi_fen_lei_zhang.rar

  三、根据“伟达保温瓶厂”2002年12月份发生的经济业务做记账凭证:

1、1日签发支票一张,向工商银行提取现金1000元。
原始凭证:


2、1日与工商银行花园支行签定为期三个月的流动资金借款合同,金额为400000元,接到开户银行收帐通知,借款已划转本厂账户。
原始凭证:


3、2日委托工商银行签发银行汇票一张,金额200000元,银行汇票和解讫通知交采购员张成赴湖州采购塑料原料。
原始凭证:


4、2日采购员张成预支赴湖州采购差旅费600元,出纳以现金付讫。
原始凭证:


5、3日本厂的厂房扩建工程,现已竣工并投入使用,结算价197320元,并补付工程款47320元。
原始凭证:




6、4日预收银泰公司交来支票一张,金额为120000元,系预付租用本厂厂房房屋明年1~12月份租金。款项送存工商银行。
原始凭证:


7、5日签发工商银行支票一张,预付明年的财产保险费28800元。
原始凭证:



8、6日采购员张成回厂交来增值税发票一张,发票上列明向湖州塑料制品公司购入塑料原料16吨,价款160000元和增值税额27200元,用本月1日申请签发的银行汇票结算,实际结算余额为187200元,货已验收入库。
原始凭证:


9、6日张成报销差旅费738元,出纳以现金补预付款支款不足之差额。
原始凭证:


10、7日以现金支付职工张阿根生活困难补助费500元,出纳以现金付讫。
原始凭证:


11、8日签发支票一张,向工商银行提取现金1500备用。
原始凭证:


12、8日收到杭州新新百货公司交来支票一张,金额为800000元,系偿还上月购货所欠货款。
原始凭证:


13、(此题信息不全,省去不做)

14、10日通过工商银行交纳上月未交税金131595.8元,其中:未交所得税28625元,未交增值税94670元,城市建设维护税6731.9元,营业税500元,代交上月以扣的个人所得税1068.9元,当即收到各有关税金及附加缴款收据联。
原始凭证:







15、11日向江苏益恒塑料公司购入纸箱等辅助材料,增税发票列明:纸箱5000只,价款20000元,税额3400元;口圈10000只,价款20000元,税额3400元,款项用商业银行承兑汇票结算,货已验收入库。
原始凭证:


(15之后的更多经济业务内容下载:attachment/20050529/jing_ji_ye_wu.rar

  我的记账凭证答案(与正确答案核对过,无误):attachment/20050529/ji_zhang_ping_zheng.rar

----------------------------------------------------------

第1-3题全部附件下载地址cai_wu_kuai_ji.rar

----------------------------------------------------------

  今天的实验只做到此题,以后再继续写......


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