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中级会计职称《财务管理》每日一练(2020.11.11)

来源:中华考试网  [2020年11月11日]  【

  YIGONGSI2017NIANCAIYONGN/30DEXINYONGTIAOJIAN,QUANNIANXIAOSHOUE(QUANBUWEISHEXIAO)WEI10000WANYUAN,PINGJUNSHOUXIANQIWEI40TIAN。2018NIANCHUYIGONGSIWEILEJINKUAISHOUHUIHUOKUANTICHULE“2/10,N/30”DEXINYONGTIAOJIAN,XINDEZHEKOUTIAOJIANDUIXIAOSHOUEMEIYOUYINGXIANG,DANHUAIZHANGSUNSHIJISHOUZHANGFEIYONGGONGJIANSHAO200WANYUAN,YUJIZHANXIAOSHOUEYIBANDEKEHUJIANGXIANGSHOUXIANJINZHEKOUYOUHUI,XIANGSHOUXIANJINZHEKOUYOUHUIDEKEHUJUNZAIDI10TIANFUKUAN,BUXIANGSHOUXIANJINZHEKOUDEKEHUPINGJUNFUKUANQISHI40TIAN。GAIGONGSIZIBENCHENGBENWEI15%,BIANDONGCHENGBENLVWEI60%。

  JIASHEYINIANAN360TIANJISUAN,BUKAOLVZENGZHISHUIJIQITAYINSUDEYINGXIANG。

  YAOQIU:

  (1)JISUANGAIBIANXINYONGTIAOJIANYINQIDEXIANJINZHEKOUCHENGBENDEZENGJIAE;

  (2)JISUANGAIBIANXINYONGTIAOJIANHOUYINGSHOUZHANGKUANDEPINGJUNSHOUXIANQI;

  (3)JISUANGAIBIANXINYONGTIAOJIANYINQIDEYINGSHOUZHANGKUANDEJIHUICHENGBENZENGJIAE;

  (4)JISUANGAIBIANXINYONGTIAOJIANYINQISHUIQIANLIRUNZENGJIAE;

  (5)PANDUANTICHUDEXINYONGTIAOJIANSHIFOUKEXINGBINGSHUOMINGLIYOU。

  【DAAN】

  (1)GAIBIANXINYONGTIAOJIANYINQIDEXIANJINZHEKOUCHENGBENDEZENGJIAE=10000×2%×50%=100(WANYUAN)

  (2)GAIBIANXINYONGTIAOJIANYINQIYINGSHOUZHANGKUANDEPINGJUNSHOUXIANQI=10×50%+40×50%=25(TIAN)

  (3)YINGSHOUZHANGKUANDEPINGJUNJIHUICHENGBENZENGJIAE=(10000/360×25-10000/360×40)×60%×15%=-37.5(WANYUAN)

  (4)GAIBIANXINYONGTIAOJIANYINQISHUIQIANLIRUNZENGJIAE=-100-(-37.5)-(-200)=137.5(WANYUAN)

  (5)YINWEIZENGJIADESHUIQIANSUNYI137.5WANYUANDAYU0,SUOYIGAIXINYONGZHENGCEGAIBIANSHIKEXINGDE。

责编:zp032348
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