题目

8月甲公司发生部分经济业务如下:(1)用银行存款600000元购入一台设备。(2)销售产品一批,售价800000元,货款尚未收到。(3)用银行存款预付购料款100000元。(4)购入材料一批,价款100000元,货款已全部预付,材料已验收入库。(5)用银行存款90000元偿还短期借款。(6)用现金支付行政管理部门固定资产修理费500元。(7)收回应收账款800000元存入银行。(8)用银行存款支付广告费50000元。(9)收到供应商因违约所支付的违约金2000元存入引银行。(10)分配本月职工薪酬330000元,其中生产工人薪酬150000元,车间管理人员薪酬80000元,行政管理人员薪酬100000元。(11)计提本月固定资产折旧40000元,其中生产车间30000元,行政管理部门10000元。(12)计提本月短期借款利息6000元。(13)库存现金盘亏500元,原因待查。(14)结转本月制造费用300000元。(15)结转本月产品销售成本1900000元。要求:根据上述经济业务编制会计分录(不考虑明细科目和增值税)

正确答案:
(1)用银行存款600000元购入一台设备。3-83查看会计要素的分类  查看借贷记账法的账户结构
借:固定资产                                                         600000
      贷:银行存款                                                                                          600000查看解析



(2)销售产品一批,售价800000元,货款尚未收到。4-110查看销售业务的账务处理
借:应收账款                                                         800000
      贷:主营业务收入                                                                                    800000查看解析



(3)用银行存款预付购料款100000元。4-100查看购进业务编制会计分录
借:预付账款                                                         100000
      贷:银行存款                                                                                          100000查看解析

(4)购入材料一批,价款100000元,货款已全部预付,材料已验收入库。4-100
借:原材料                                                            100000
      贷:预付账款                                                                                 100000
或:
借:在途物资                                                                  100000
      贷:预付账款                                                                  100000(1分)
借:原材料                                                            100000
      贷:在途物资100000(1分)查看解析

(5)用银行存款90000元偿还短期借款。4-117查看债务业务编制会计分录
借:短期借款                                                            90000
      贷:银行存款                                                                                             90000查看解析

(6)用现金支付行政管理部门固定资产修理费500元。4-102查看生产业务编制会计分录
借:管理费用                                                               500
      贷:库存现金                                                                                                500查看解析

(7)收回应收账款800000元存入银行4-109
借:银行存款                                                         800000
      贷:应收账款                                                                                          800000查看解析




(8)用银行存款支付广告费50000元。4-108
借:销售费用                                                            50000
      贷:银行存款                                                                                             50000查看解析

(9)收到供应商因违约所支付的违约金2000元存入引银行。4-114查看利润形成及分配编制会计分录
借:银行存款                                                               2000
      贷:营业外收入                                                                                          2000                        查看解析

(10)分配本月职工薪酬330000元,其中生产工人薪酬150000元,车间管理人员薪酬80000元,行政管理人员薪酬100000元。4-106
借:生产成本                                                         150000
      制造费用                                                            80000
      管理费用                                                         100000
贷:应付职工薪酬                                                                                          330000查看解析


(11)计提本月固定资产折旧40000元,其中生产车间30000元,行政管理部门10000元。4-107
借:制造费用                                                            30000
      管理费用                                                            10000
      贷:累计折旧                                                                                 40000
查看解析

(12)计提本月短期借款利息6000元。7-173查看应计费用入账项调整的会计处理
借:财务费用                                                               6000
      贷:应付利息                                                                                    6000
查看解析

(13)库存现金盘亏500元,原因待查。7-178
借:待处理财产损溢                                                   500
      贷:库存现金                                                                                    500
查看解析

(14)结转本月制造费用300000元。4-107
借:生产成本                                                         300000
      贷:制造费用                                                                                 300000
查看解析

(15)结转本月产品销售成本1900000元。4-111
借:主营业务成本                                                1900000
      贷:库存商品                                                                              1900000
查看解析


教材章节/页面:7-

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