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......




在商言商 | 评论(95) | 引用(0) | 阅读(38949)
nary
2012-11-28 03:38
thank you for this great article, keep up the good contentcar locksmith
nick
2012-11-28 05:34
The positive comments and do well wishes are very motivational and greatly appreciated.fha mortgage loan
nick
2012-11-28 05:41
Congratulation for the great post. Those who come to read your article will find lots of helpful and informative tips.online home loans
harry
2012-11-28 06:36
I enjoy a couple of from the articles which have been written, and particularly the comments posted! I will definitely be visiting again!online home mortgage
qbwv92701fk Email
2012-11-28 11:47
ugh look age to still take care of the young,have already presented a kind of natural charming manner that deludes person's eyeball, whole body descend the person's dress Shan also the Yan don't live her ten thousand kinds of romantic feelings and beauty.If take Cai Yan compared with it, Cai Yan is a snow lotus of sanctity, the sable cicada is one to make people feeling bewitchingly beautiful must some not real Ying Sus,Gucci online.My favour settle settle some confusing look in the eyeses to sound out to inquire about:"but show son?"Hoping of sable cicada doubt I ordered to nod.I turn head to hope Wang Yun to make reference to right away:"department Tu the adult is indeed the company's cousin!However the company still has important business and adult mutually company, can let to belong to under send back my cousin first to reside place?"Although Wang Yun also apprehensives such beauty in oneself's your home, while oneself has no to discover soon.But he now full brain is how of put^to death negative, also some absent-minded of flicked to wave hand to make reference to:"certainly, the old and useless person still needs to talk important business with childe, temporary delay childe's one Xu natural affection."I turn head favour to let the Dian Wei send back a sable cicada first store in the Mi house,cheap Gucci bags.After Dian Wei walks, I introduce Guo Jia grants for king:"this is the east county Guo Jia, Guo Feng Xiao is the company's contract friend;This matter is receiving filial piety and company the total argument can let to receive
dnil Email
2012-12-11 19:23
telefonkatalogen.biz

This is excellent post. Its having good description regarding this topic.It is informative and helpful.I have known many information from this. Thanks for shearing.
kazia Email Homepage
2012-12-11 19:27
discount online shopping[url=null][/url]

由于它的另一个动机是一些更多的时间和精力投入到我的startp! Regards.i真的很喜欢很欣赏你的信息共享。
janni Email
2012-12-15 20:42
discount online shopping

我认为网站应该拿出更多的功能。我相信游客的数量将增加。访问这个网站时,他们应该创造一种功能,为用户提供安全的感觉
Omar Shahzad Email
2013-1-23 19:34
这是一条隐藏评论或留言。您需要以合适的身份登入后才能看到。
Omar Shahzad Email
2013-1-23 19:38
You know, a lot of individuals are hunting around for this information, you could aid them greatly. <a href="http://www.accidentinjuryhelplines.co.uk/no-win-no-fee.html">AIHL</a>
Omar Shahzad Email
2013-1-23 19:40
You know, a lot of individuals are hunting around for this information, you could aid them greatly. http://www.accidentinjuryhelplines.co.uk/no-win-no-fee.html
ruchi Email Homepage
2013-1-29 17:59
I have seen many article but this was the best article i have ever seen...
really awesome....thanks.....
my name is ruchi preparring from aieee
Henery Email Homepage
2013-2-2 16:00
You have hit on the bulls eye dude… you article is just amazing and reading it again and again is still not enough. There is some kind of charisma in your article that draws me towards reading it again and again and again…........:)
Generic Viagra
Nancy Email Homepage
2013-2-2 16:04
What a nice post!!!! I am hoping the same best work from you in the future as well.........:)
Buy Generic Viagra|Cheap Generic Viagra
Karen Email Homepage
2013-2-23 23:14
Thought-provoking blog post. You introduced several rational arguments that I didn't considered. Although I don't agree with you on all points, I have re-positioned my assertions some. Could you detail your last point using an analogy for better understanding? Check out my <a href="http://www.usagrantsforsinglemothers.com">grants for single mothers</a> blog
Celina Email
2013-3-16 18:15
That isngiht's just what I've been looking for. Thanks!......:)
Cheap Generic Viagra
Kong Email
2013-3-25 23:09
Fascinating. What played a part in your final position? Who else of note shares your ideals concerning to this matter? home window repair roswell experts
amazing web hosting deals here Email Homepage
2013-4-26 16:35
good tips and computations. hdyg62et What determined your final assertions? Who else of note shares your sentiment in relation to this subject? Graciously awaiting a quick response.amazing web hosting deals here
AMILL Homepage
2014-3-22 22:56
不错不错http://www.52lingxiu.com/学习了
cocoon bobbin Email Homepage
2014-3-31 21:06
Maybe not everyone knows that under-thread component in multi-needle lockstitch quilting and in "schiffli" embroidery is called <a href="http://cocoon-bobbins.com ">cocoon bobbin</a>.
分页: 2/5 第一页 上页 1 2 3 4 5 下页 最后页
发表评论
表情
emotemotemotemotemot
emotemotemotemotemot
emotemotemotemotemot
emotemotemotemotemot
emotemotemotemotemot
打开HTML
打开UBB
打开表情
隐藏
记住我
昵称   密码   游客无需密码
网址   电邮   [注册]