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中级会计师

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中级会计师《会计实务》每日一练(2020.11.11)

来源:中华考试网  [2020年11月11日]  【

  1.YIGONGSIYINJIAGONGSIYANQIJIAOHUOERYUJIAGONGSIFASHENGZHENGYI,BINGYU2×19NIAN12YUE6RIXIANGFAYUANTIQISUSONG,YAOQIUJIAGONGSIPEICHANGYANCHIJIAOHUOSUOZAOCHENGDESUNSHI240WANYUAN。JIEZHI2×19NIAN12YUE31RI,FAYUANSHANGWEIDUICISUSONGJINXINGSHENLI。JUJIAGONGSIFALVGUWENFENXI,JIAGONGSIHENKENENGBAISU,QIEPEICHANGJINEHENKENENGWEI230WANYUAN,LINGWAIHAIXUCHENGDANSUSONGFEI6WANYUAN。JUCHA,JIAGONGSIXIANGYIGONGSIYANQIJIAOHUOSHIYOUYUBINGGONGSIWEIYUEZAOCHENGDE。JINGYUBINGGONGSIJIAOSHE,JIBENQUEDINGKECONGBINGGONGSIHUODEPEICHANG160WANYUAN。GUANYUHUOYOUSHIXIANGDEQUERENHEJILIANG,XIALIESHUOFAZHONGZHENGQUEDESHI(  )。

  A.JIAGONGSIJIBENQUEDINGKECONGBINGGONGSIHUODEDEPEICHANGKUANYINGCHONGJIANYUJIFUZHAI

  B.SUSONGFEIYINGJIRUGUANLIFEIYONG

  C.PEICHANGZHICHUHESUSONGFEIJUNYINGJIRUYINGYEWAIZHICHU

  D.2×19NIAN12YUE31RIJIAGONGSIQUERENYUJIFUZHAIDEJINEWEI230WANYUAN

  【DAAN】B

  【JIEXI】JIAGONGSIJIBENQUEDINGKECONGBINGGONGSIHUODEDEPEICHANGKUANYINGTONGGUO“QITAYINGSHOUKUAN”KEMUHESUAN,XUANXIANGACUOWU;YUJIPEICHANGZHICHUJIRUYINGYEWAIZHICHU,SUSONGFEIJIRUGUANLIFEIYONG,XUANXIANGBZHENGQUE,XUANXIANGCCUOWU;2×19NIAN12YUE31RIJIAGONGSIQUERENYUJIFUZHAIDEJINE=230+6=236(WANYUAN),XUANXIANGDCUOWU。

  2.JIAGONGSIYU2×19NIAN1YUE1RICHENGLI,CHENGNUOCHANPINSHOUHOU3NIANNEIXIANGXIAOFEIZHEMIANFEITIGONGWEIXIUFUWU,YUJIBAOXIUQINEIJIANGFASHENGDEBAOXIUFEIZAIXIAOSHOUSHOURUDE3%ZHI5%ZHIJIAN,QIEZHEIGEQUJIANNEIMEIGEJINEFASHENGDEKENENGXINGXIANGTONG。DANGNIANJIAGONGSISHIXIANDEXIAOSHOUSHOURUWEI1 000WANYUAN,SHIJIFASHENGDEBAOXIUFEIWEI15WANYUAN。BUKAOLVQITAYINSU,JIAGONGSI2×19NIAN12YUE31RIZICHANFUZHAIBIAOYUJIFUZHAIXIANGMUDEQIMOYUEWEI(  )WANYUAN。

  A.15

  B.35

  C.25

  D.40

  【DAAN】C

  【JIEXI】DANGNIANJITIYUJIFUZHAI=1 000×(3%+5%)/2=40(WANYUAN),DANGNIANSHIJIFASHENGBAOXIUFEICHONGJIANYUJIFUZHAI15WANYUAN,SUOYI2×19NIAN12YUE31RIZICHANFUZHAIBIAOZHONGYUJIFUZHAIDEQIMOYUE=40-15=25(WANYUAN)。

  3.2×19NIAN12YUE1RI,JIAGONGSIYUYIGONGSIQIANDINGYIXIANGBUKECHEXIAODECHANPINXIAOSHOUHETONG,HETONGGUIDING:JIAGONGSIYU3GEYUEHOUTIJIAOYIGONGSIYIPICHANPIN,HETONGJIAGE(BUHANZENGZHISHUI)WEI1 000WANYUAN,RUJIAGONGSIWEIYUE,JIANGZHIFUWEIYUEJIN200WANYUAN。ZHI2×19NIANNIANMO,JIAGONGSIWEISHENGCHANGAICHANPINYIFASHENGCHENGBEN40WANYUAN,YINYUANCAILIAOJIAGESHANGZHANG,JIAGONGSIYUJISHENGCHANGAICHANPINDEZONGCHENGBENWEI1 160WANYUAN。BUKAOLVQITAYINSU,2×19NIAN12YUE31RI,JIAGONGSIYINGAIHETONGQUERENYUJIFUZHAIDEJINEWEI(  )WANYUAN。

  A.40

  B.120

  C.160

  D.200

  【DAAN】B

  【JIEXI】JIAGONGSIJIXUZHIXINGHETONGFASHENGDESUNSHI=1 160-1 000=160(WANYUAN),RUWEIYUEJIANGZHIFUWEIYUEJIN200WANYUANBINGKENENGCHENGDANYIFASHENGCHENGBEN40WANYUANDESUNSHI,JIAGONGSIYINGXUANZEJIXUZHIXINGHETONG。ZHIXINGHETONGFASHENGDESUNSHI160WANYUAN。CUNHUOCHENGBENWEI40WANYUAN,KEBIANXIANJINGZHI=CHANPINGUJISHOUJIA1 000-JINYIBUJIAGONGCHENGBEN1 120(1 160-40)=-120(WANYUAN),KEBIANXIANJINGZHIWEIFUSHU,YINGDUICUNHUOQUANEJITICUNHUODIEJIAZHUNBEI,YINCIYINGJITICUNHUODIEJIAZHUNBEI40WANYUAN,YUJISUNSHICHAOGUOBIAODEZICHANJIANZHIBUFENQUERENWEIYUJIFUZHAI,ZEYINGQUERENYUJIFUZHAI=160-40=120(WANYUAN)。

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