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(37095)
burberry outlet store Email Homepage
2015-3-20 14:52
Could write such a thing, you are very powerful.
oakley sunglasses outlet Email Homepage
2015-3-20 14:53
This site is very good, I love it.
Annexum Email Homepage
2015-3-25 16:32
Thanks for posting! I really like what you've acquired here; You should keep it up forever! Best of luck
natuurstenen keukenwerkblad Email Homepage
2015-4-10 18:29
Thank you for the work you have put into your nice blog. We will bookmark to your blog because it is very informational. We love the site and will come back to see your new posts.
Sam Email
2015-11-5 23:29
The Information in this article is very interesting and helpful for me. Thanks
Buy Watson Online
sam Email
2015-11-6 02:23
Good work for collecting this kind of information for us and shared with us.
Buy Xanax Online
Ace Email
2016-8-10 23:28
I found that the most people pick as your site, I trust this site has great written work. I regularly come here to visit, be thankful
Buy Medicine Online
Ronny Email
2019-5-9 18:52
In the past, it has been seen that a number of university scholars are interested in completing their undergraduate, postgraduate degrees from an Australian university. They will also be aware of the term assignment. When a professor asks for nursing assignment, students face various problems and challenges. In order to help such students Sample Assignment is offering nursing assignment help. Here a team of subject matter experts are available to offer nursing assignment help in Australia to look into each concern and offer the best solution for it. Our experts cover a wide range of Australian assignment help like essay writing help, dissertation writing help, case study help etc.
buy Ambein Online Email Homepage
2019-9-30 05:41
Buy Ambien 10mg (zolpidem) Online through Safest Way Pay By Credit Card / PayPal Order Ambien Online from legitrxscript.com Overnight ShippingUS to UShttps://legitrxscript.com/buy/ambien-10mg-zolpidem/
Buy Percocet Email Homepage
2019-10-2 01:52
Buy Percocet Online, Shop with Bitcoins from here and get top quality of Percocet 10mg Oxycodone at the best online prices with good discount ratesWE ACCEPT BITCOINS and We have a quick Order processing system, fast WORLDWIDE DELIVERY. To all countries and destinations, feel free to order!https://btcmeds.club/Buy-Online/percocet-10mg-oxycodone/https://btcmeds.club/Buy-Online/percocet-10mg-oxycodone/
Buy Percocet Email Homepage
2019-10-2 01:53
Buy Percocet Online, Shop with Bitcoins from here and get top quality of Percocet 10mg Oxycodone at the best online prices with good discount ratesWE ACCEPT BITCOINS and We have a quick Order processing system, fast WORLDWIDE DELIVERY. To all countries and destinations, feel free to order!  percocet1 10mg oxycodonee
Buy Percocet Email Homepage
2019-10-2 01:54
Buy Percocet Online, Shop with Bitcoins from here and get top quality of Percocet 10mg Oxycodone at the best online prices with good discount ratesWE ACCEPT BITCOINS and We have a quick Order processing system, fast WORLDWIDE DELIVERY. To all countries and destinations, feel free to order!<a href="https://btcmeds.club/Buy-Online/percocet-10mg-oxycodone/">percocet 10mg oxycodonee</a>    percocet1 10mg oxycodonee
Buy Percocet Email Homepage
2019-10-2 01:55
Buy Percocet Online, Shop with Bitcoins from here and get top quality of Percocet 10mg Oxycodone at the best online prices with good discount rates.   percocet1 10mg oxycodoneeWE ACCEPT BITCOINS and We have a quick Order processing system, fast WORLDWIDE DELIVERY. To all countries and destinations, feel free to order!  percocet1 10mg oxycodonee
Buy Rohypnol 2mg Email Homepage
2019-10-2 02:01
Buy Rohypnol Online, Shop with Bitcoins from here and get top quality of Rohypnol 2mg Flunitrazepam at the best online prices with good discount rates.   rohypnol 2mg flunitrazepamWE ACCEPT BITCOINS and We have a quick Order processing system, fast WORLDWIDE DELIVERY. To all countries and destinations, feel free to order!   Buy Rohypnol Online
Buy Concerta Online Email Homepage
2019-10-2 02:05
Buy Concerta Online, Shop with Bitcoins from here and get top quality of Concerta 54 mg at the best online prices with good discount rates. concerta 54mg methylphenidateWE ACCEPT BITCOINS and We have a quick Order processing system, fast WORLDWIDE DELIVERY. To all countries and destinations, feel free to order!Buy Concerta Online
percocet oxycodone Email Homepage
2019-10-2 02:11
Buy Percocet Online,percocet oxycodone Shop with Bitcoins from here and get top quality of Percocet 10mg Oxycodone at the best online prices with good discount ratespercocet 10mgpercocet oxycodone
Paints Company in UAE Email Homepage
2022-5-4 23:58
Very efficiently written information. It will be valuable to everyone who utilizes it, as well as yours truly. Keep doing what you are doing
Painting Company in Qatar Email Homepage
2022-5-5 00:07
The great thing about this post is quality information. I always like to read amazingly useful and quality content.Your article is amazing, thank you for sharing this article.
shzz Email
2022-7-3 02:29
Nice information, valuable and excellent design, as share good stuff with good ideas and concepts, lots of great information and inspiration, both of which I need, thanks to offer such a helpful information here.  Lead generation
分页: 4/5 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]