專業(yè)好文檔電大中級(jí)財(cái)務(wù)會(huì)計(jì)(2)形成性考核冊(cè)答案作業(yè)1-4答案小抄電大中級(jí)財(cái)務(wù)會(huì)計(jì)（二）作業(yè)1習(xí)題一A公司為一般納稅人，存貨按實(shí)際成本核算，經(jīng)營(yíng)貨適用增值稅稅率17%、適用消費(fèi)稅稅率10%，轉(zhuǎn)讓無(wú)形資產(chǎn)的營(yíng)業(yè)稅為5%。2009年5月發(fā)生如下經(jīng)濟(jì)業(yè)務(wù)：1.向B公司采購(gòu)甲材料，增值稅專用發(fā)票上注明價(jià)款900 000元、增值稅153 000元，另有運(yùn)費(fèi)2000元。發(fā)票賬單已經(jīng)到達(dá)，材料已經(jīng)驗(yàn)收入庫(kù)，貨款及運(yùn)費(fèi)以銀行存款支付。借：原材料 902 000 應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 153 000 貸：銀行存款 1 055 0002.銷售乙產(chǎn)品5000件，單位售價(jià)200元，單位成本150元該產(chǎn)品需同時(shí)交納增值稅與消費(fèi)稅。產(chǎn)品已經(jīng)發(fā)出，貨款已委托銀行收取，相關(guān)手續(xù)辦理完畢。借：應(yīng)收賬款 1 170 000 貸：主營(yíng)業(yè)務(wù)收入 1 000 000 應(yīng)交稅費(fèi)-應(yīng)交增值稅（銷項(xiàng)稅額） 170 000借：營(yíng)業(yè)稅金及附加 100 000 貸：應(yīng)交稅費(fèi)-應(yīng)交消費(fèi)稅 100 000同時(shí)確認(rèn)成本 借：主營(yíng)業(yè)務(wù)成本 750 000 貸：庫(kù)存商品 750 0003.轉(zhuǎn)讓一項(xiàng)專利的所有權(quán)，收入15 000元已存入銀行。該項(xiàng)專利的賬面余值為80000元、累計(jì)攤銷75000元。借：銀行存款 15 000 累計(jì)攤銷 75 000 貸：無(wú)形資產(chǎn) 80 000 應(yīng)交稅費(fèi)-應(yīng)交營(yíng)業(yè)稅 750 營(yíng)業(yè)外收入-出售無(wú)形資產(chǎn)利得 9 2504.收購(gòu)農(nóng)產(chǎn)品一批，實(shí)際支付款80 000元。我國(guó)增值稅實(shí)施條例規(guī)定收購(gòu)農(nóng)產(chǎn)品按買價(jià)和13%的扣除率計(jì)算進(jìn)項(xiàng)稅額。農(nóng)產(chǎn)品已驗(yàn)收入庫(kù)。借：原材料 69 600 80000*(1-13%) 應(yīng)交稅費(fèi)-應(yīng)交增值稅（進(jìn)項(xiàng)稅額） 10 400 貸：庫(kù)存現(xiàn)金 80 0005.委托D公司加工一批原材料，發(fā)出材料成本為100 000元。加工費(fèi)用25 000元。加工過程中發(fā)生的增值稅4 250元、消費(fèi)稅2 500元，由受托單位代收代交。材料加工完畢并驗(yàn)收入庫(kù)，準(zhǔn)備直接對(duì)外銷售。加工費(fèi)用和應(yīng)交的增值稅、消費(fèi)稅已用銀行存款與D公司結(jié)算。借：委托加工物資 100 000 貸：原材料 100000借：委托加工物資 27 500 （2 5000+2 500） 應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 4 250 貸：銀行存款 31 750提示:直接對(duì)外銷售的,不得抵扣消費(fèi)稅6.購(gòu)入設(shè)備一臺(tái)，增值稅專用發(fā)票上注明價(jià)款180 000元、增值稅30 600元。設(shè)備已投入使用，款項(xiàng)已通過銀行存款支付。借：固定資產(chǎn) 180 000 應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 30 600 貸：銀行存款 210 6007.公司在建的辦公大樓因施工需要，領(lǐng)用原材料一批，成本50 000元。借：在建工程 58 500 （50000*1.17） 貸：原材料 50 000 應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出) 8 5008.月底對(duì)原材料進(jìn)行盤點(diǎn)，盤虧金額4 000元，原因待查。借：待處理財(cái)產(chǎn)損益-待處理流動(dòng)資產(chǎn)損益 4 000 貸：原材料 4 000盤虧的原材料,由于原因尚未確認(rèn).無(wú)法確定增值稅是否需要做進(jìn)項(xiàng)稅額轉(zhuǎn)出.第二十四條條例第十條第（二）項(xiàng)所稱非正常損失，是指因管理不善造成被盜、丟失、霉?fàn)€變質(zhì)的損失。習(xí)題二 甲公司欠乙公司貨款350萬(wàn)元?，F(xiàn)甲公司發(fā)生財(cái)務(wù)困難，短期內(nèi)無(wú)法償付。雙方協(xié)商，由甲公司一批存貨和所持有的A公司股票抵債。其中，1.抵償存貨的成本200萬(wàn)元，已提跌價(jià)準(zhǔn)備15萬(wàn)元，公允價(jià)值180萬(wàn)元；2.甲公司持有的A公司股票10 000股作為可供出售金融資產(chǎn)核算和管理，該批股票成本150 000元，持有期內(nèi)已確認(rèn)公允價(jià)值變動(dòng)凈收益100 000元，重組日的公允價(jià)值為每股30元。乙公司對(duì)改項(xiàng)債權(quán)已計(jì)提30%的壞賬準(zhǔn)備，受讓的存貨仍作為存貨核算和管理，對(duì)受讓的A公司股票作為交易性投資管理。甲、乙公司均為一般納稅人，經(jīng)營(yíng)貨物適用的增值稅稅率17%。要求：分別作出甲、乙公司對(duì)該項(xiàng)債務(wù)重組業(yè)務(wù)的會(huì)計(jì)分錄。甲公司：（債務(wù)人）借：應(yīng)付賬款乙公司 3 500 000 貸：主營(yíng)業(yè)務(wù)收入 1 800 000 應(yīng)交稅費(fèi)-應(yīng)交增值稅(銷項(xiàng)稅額) 306 000 可供出售金融資產(chǎn)(成本) 150 000 可供出售金融資產(chǎn)(公允價(jià)值變動(dòng)) 100 000 投資收益 50 000 營(yíng)業(yè)外收入-債務(wù)重組收益 1 094 000 （350-210.6-30）借：主營(yíng)業(yè)務(wù)成本 1 850 000 存貨跌價(jià)準(zhǔn)備 150 000 貸：存貨 2 000 000借：資本公積-其他資本公積 100 000 貸：投資收益 100 000乙公司：（債權(quán)人）借：壞賬準(zhǔn)備 1 050 000 交易性金融資產(chǎn) 300 000 存貨 1 800 000 應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 306 000營(yíng)業(yè)外支出-債務(wù)重組損失 44 000貸：應(yīng)收賬款甲公司 3 500 000 習(xí)題三一、簡(jiǎn)答題辭退福利與職工養(yǎng)老金有何區(qū)別？P180答：辭退福利是在職工與企業(yè)簽訂的勞動(dòng)合同到期前，企業(yè)根據(jù)法律、與職工本人或職工代表（工會(huì)）簽訂的協(xié)議，或者基于商業(yè)慣例，承諾當(dāng)其提前終止對(duì)職工的雇傭關(guān)系時(shí)支付的補(bǔ)償，引發(fā)補(bǔ)償?shù)氖马?xiàng)是辭退，因此，企業(yè)應(yīng)當(dāng)在辭退時(shí)進(jìn)行確認(rèn)和計(jì)量。 職工在正常退休時(shí)獲得的養(yǎng)老金，是其與企業(yè)簽訂的勞動(dòng)合同到期時(shí)，或者職工達(dá)到了國(guó)家規(guī)定的退休年齡時(shí)獲得的退休后生活補(bǔ)償金額，此種情況下給予補(bǔ)償?shù)氖马?xiàng)是職工在職時(shí)提供的服務(wù)而不是退休本身，因此，企業(yè)應(yīng)當(dāng)是在職工提供服務(wù)的會(huì)計(jì)期間確認(rèn)和計(jì)量。二、試說明或有負(fù)債披露的理由與內(nèi)容：P227 答：或有負(fù)債無(wú)論作為潛在義務(wù)還是現(xiàn)時(shí)義務(wù)，均不符合負(fù)債的確認(rèn)條件，會(huì)計(jì)上不予確認(rèn)，應(yīng)當(dāng)進(jìn)行相應(yīng)的披露。因?yàn)榛蛴胸?fù)債的內(nèi)在風(fēng)險(xiǎn)和不確定性非常明顯，將來可能對(duì)企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果產(chǎn)生重大不利影響。從會(huì)計(jì)信息披露的充分性和完整性考慮，企業(yè)對(duì)或有負(fù)債應(yīng)予披露。對(duì)或有負(fù)債披露的具體內(nèi)容如下： 1.或有負(fù)債形成的原因； 2.或有負(fù)債預(yù)計(jì)產(chǎn)生的財(cái)務(wù)影響（如無(wú)法預(yù)計(jì)，應(yīng)說明理由）； 3.獲得補(bǔ)償?shù)目赡苄?。中?jí)財(cái)務(wù)會(huì)計(jì)（二）作業(yè)2習(xí)題一2009年1月1日H公司從建行借入三年期借款1000萬(wàn)元用于生產(chǎn)線工程建設(shè)，利率8%，利息于各年未支付。其他有關(guān)資料如下：（1）工程于2009年1月1日開工，當(dāng)日公司按協(xié)議向建筑承包商乙公司支付工程款300萬(wàn)元。第一季度該筆借款的未用資金取得存款利息收入4萬(wàn)元。（2）2009年4月1日工程因質(zhì)量糾紛停工，直到7月3日恢復(fù)施工。第二季度該筆借款未用資金取得存款利息收入4萬(wàn)元。（3）2009年7月1日公司按規(guī)定支付工程款400萬(wàn)元。第三季度，公司該筆借款的閑置資金300萬(wàn)元購(gòu)入交易性證券，獲得投資收益9萬(wàn)元存入銀行。第四季度，該項(xiàng)證券的投資收益為0，年末收回本金300萬(wàn)元存入銀行。（4）2009你那10月1日，公司從工商銀行借入一般借款500萬(wàn)元，期限1年、利率6%。利息按季度、并于季末支付。10月1日公司支付工程進(jìn)度款500萬(wàn)元。（5）至2009年末、該項(xiàng)工程尚未完工。要求：1.判斷2009年專門借款利息應(yīng)予資本化的期間。2.按季計(jì)算應(yīng)付的借款利息及其資本化金額，并編制2009年度按季計(jì)提利息以及年末支付利息的會(huì)計(jì)分錄。1、2009年資本化期間為2009年1月1日12月31日，但4月1日6月30日應(yīng)暫停資本化。2、第一季度（1）專門借款利息=1000*8%/4=20（萬(wàn)元）（2）利息資本化金額=利息費(fèi)用閑置資金取得的利息收入=20-4=16（萬(wàn)元）借：在建工程-生產(chǎn)線 16萬(wàn) 銀行存款 4萬(wàn) 貸：應(yīng)付利息 20萬(wàn)2、第二度（暫停資本化）（1）專門借款利息=1000*8%/4=20（萬(wàn)元）（2）計(jì)入財(cái)務(wù)費(fèi)用的金額=20-4=16（萬(wàn)元）借：財(cái)務(wù)費(fèi)用 16萬(wàn) 銀行存款 4萬(wàn) 貸：應(yīng)付利息 20萬(wàn)3、第三季度（1）專門借款利息=1000*8%/4=20（萬(wàn)元）（2）利息資本化金額=20-9=11（萬(wàn)元）借：在建工程-生產(chǎn)線 11萬(wàn) 銀行存款 9萬(wàn) 貸：應(yīng)付利息 20萬(wàn)4、第四季度（1）專門借款利息=1000*8%/4=20（萬(wàn)元），應(yīng)全部資本化（2）從10月1日開始，該工程累計(jì)支出已達(dá)1 200萬(wàn)元，超過了專門借款200萬(wàn)元，應(yīng)將超過部分占用一般借款的借款費(fèi)用資本化。累計(jì)資產(chǎn)支出加權(quán)平均數(shù)=200*（3/3）=200（萬(wàn)元）季度資本化率=6%/4=1.5%一般借款利息資本化金額=200*1.5%=3（萬(wàn)元）利息資本化金額=20+3=23（萬(wàn)元）借：在建工程-生產(chǎn)線 20萬(wàn) 貸：應(yīng)付利息 20萬(wàn)借：在建工程-生產(chǎn)線 3萬(wàn) 財(cái)務(wù)費(fèi)用 4.5萬(wàn) 貸：銀行存款（500*6%/4） 7.5萬(wàn)習(xí)題二2009年1月2日K公司發(fā)行5年期債券一批，面值20 000 000元，票面利率4%，利息于每年的7月1日、1月1日分期支付，到期一次還本。該批債券實(shí)際發(fā)行價(jià)為15 366 680元（不考慮發(fā)行費(fèi)用），債券折價(jià)采用實(shí)際利率法分?jǐn)?，債券發(fā)行的實(shí)際利率為10%。公司于每年的6月末，12月末計(jì)提利息，同時(shí)分?jǐn)傉蹆r(jià)款。要求：1采用實(shí)際利率法計(jì)算該批公司債券半年的實(shí)際利息費(fèi)用、應(yīng)付利息與分?jǐn)偟恼蹆r(jià)。2.編制發(fā)行債券、按期預(yù)提利息及支付利息、到期還本付息的會(huì)計(jì)分錄。1、 應(yīng)付債券利息費(fèi)用計(jì)算表 金額：元期數(shù)應(yīng)付利息利息費(fèi)用攤銷折價(jià)攤余成本 4,633,320.00 15,366,680.00 1 400,000.00 768,334.00 368,334.00 15,735,014.00 2 400,000.00 786,750.70 386,750.70 16,121,764.70 3 400,000.00 806,088.24 406,088.24 16,527,852.94 4 400,000.00 826,392.65 426,392.65 16,954,245.58 5 400,000.00 847,712.28 447,712.28 17,401,957.86 6 400,000.00 870,097.89 470,097.89 17,872,055.75 7 400,000.00 893,602.79 493,602.79 18,365,658.54 8 400,000.00 918,282.93 518,282.93 18,883,941.47 9 400,000.00 944,197.07 544,197.07 19,428,138.54 10 400,000.00 971,406.93 571,861.46 20,000,000.00 2編制發(fā)行債券，按期預(yù)提利息及支付利息，到期還本付息的會(huì)計(jì)分錄。借：銀行存款 15 366 680 應(yīng)付債券-利息調(diào)整 4 633 320 貸：應(yīng)付債券-面值 20 000 0002009年上半年預(yù)提利息借：財(cái)務(wù)費(fèi)用 768 334 貸：應(yīng)付債券-利息調(diào)整 368 334應(yīng)付利息 400 0002009年7月1日支付利息借: 應(yīng)付利息 400 000 貸:銀行存款 400 0002009年12月31日預(yù)提利息借：財(cái)務(wù)費(fèi)用 786 750.7 貸：應(yīng)付債券-利息調(diào)整 386 750.7應(yīng)付利息 400 0002010年1月1日支付利息借:應(yīng)付利息 400 000 貸:銀行存款 400 000其他各年分錄同上，具體數(shù)字見“應(yīng)付債券利息費(fèi)用計(jì)算表”最后還本付利息借:應(yīng)付債券-面值 20 000 000 應(yīng)付利息 400 000 貸:銀行存款 20 400 000習(xí)題三一、簡(jiǎn)述借款費(fèi)用資本化的各項(xiàng)條件。P208二、簡(jiǎn)述預(yù)計(jì)負(fù)債和或有負(fù)債的聯(lián)系與區(qū)別。指導(dǎo)書P86中級(jí)財(cái)務(wù)會(huì)計(jì)（二）作業(yè)3習(xí)題一2008年1月2日T公司采用分期收款方式銷售大型設(shè)備，合同價(jià)款1500萬(wàn)元，按照約定分5年、并于每年年末平均收取。設(shè)備已經(jīng)發(fā)出，發(fā)出商品時(shí)T公司已開出增值稅發(fā)票，購(gòu)貨方已支付增值稅款255萬(wàn)元?，F(xiàn)銷方式下，該設(shè)備售價(jià)1200萬(wàn)元，成本900萬(wàn)元。要求：1.編制T公司發(fā)出商品的會(huì)計(jì)分錄。2.編制T公司分期收款銷售實(shí)現(xiàn)融資收益計(jì)算表（采用實(shí)際利率法，表格請(qǐng)參考教材12-1。本題中，年金300萬(wàn)元、期數(shù)5年、現(xiàn)值1200萬(wàn)元的折現(xiàn)率為7.93%）；3.編制T公司2008年末收款并攤銷末實(shí)現(xiàn)融資收益的會(huì)計(jì)分錄。1. 發(fā)出商品時(shí)：借：長(zhǎng)期應(yīng)收款 1 500萬(wàn) 銀行存款 255萬(wàn)貸：主營(yíng)業(yè)務(wù)收入 1 200萬(wàn) 應(yīng)交稅費(fèi)-應(yīng)交增值稅（銷項(xiàng)稅額） 255萬(wàn) 未實(shí)現(xiàn)融資收益 300萬(wàn)借：主營(yíng)業(yè)務(wù)成本 900 貸：庫(kù)存商品 9002 分期收款銷售未實(shí)現(xiàn)融資收入計(jì)算表 金額：元期數(shù)各期收款確認(rèn)的融資收入收回本金攤余成本1 200130095.16 204.84 995.16 230078.92 221.08 774.08 330061.38 238.62 535.46 430042.46 257.54 277.92 530022.08 277.92 0.00 合計(jì)1500300.00 1200.00 3.2008年年末收到款項(xiàng)時(shí)： 借：銀行存款 300萬(wàn)貸：長(zhǎng)期應(yīng)收款 300萬(wàn)同時(shí)攤銷未實(shí)現(xiàn)的融資收益 借：未實(shí)現(xiàn)融資收益 95.16萬(wàn) （1200X7.93%） 貸：財(cái)務(wù)費(fèi)用 95.16萬(wàn)習(xí)題二1.年末固定資產(chǎn)的賬面價(jià)值=30-4.5=25.5萬(wàn)元 年末固定資產(chǎn)計(jì)稅基礎(chǔ)=30-5.7=24.3萬(wàn)元賬面價(jià)值大于計(jì)稅基礎(chǔ)，形成遞延所得稅負(fù)債和應(yīng)納稅暫時(shí)性差異。2.A公司本年產(chǎn)生的遞延所得稅負(fù)債=（25.5-24.3）*25%=3 000元A公司本年末遞延所得稅負(fù)債=0+3 000 =3 000元3.應(yīng)納所得稅額=200-0.8+0.4-（5.7-4.5）=198.4萬(wàn)元 應(yīng)交所得稅=198.4*25%=49.6萬(wàn)元 當(dāng)年所得稅費(fèi)用=（200-0.8+0.4）*25%=49.9萬(wàn)元4.（假設(shè)沒有預(yù)繳所得稅，則分錄為借：所得稅費(fèi)用 49.9萬(wàn) 貸：應(yīng)交稅費(fèi)-應(yīng)交所得稅 49.6萬(wàn)遞延所得稅負(fù)債 0.3萬(wàn) ）預(yù)繳所得稅45萬(wàn)，則：借：所得稅費(fèi)用 4.9萬(wàn) （ 49.9萬(wàn)-45萬(wàn)） 貸：應(yīng)交稅費(fèi)-應(yīng)交所得稅 4.6萬(wàn) （49.6萬(wàn)-45萬(wàn)）遞延所得稅負(fù)債 0.3萬(wàn)習(xí)題三1、公司制企業(yè)（包括股份有限公司和有限責(zé)任公司）與獨(dú)資企業(yè)和合伙企業(yè)之間的差異主要表現(xiàn)在所有者權(quán)益方面。在獨(dú)資企業(yè)和合伙企業(yè)中，只需要為業(yè)主或各個(gè)合伙人設(shè)置一個(gè)資本賬戶和提款賬戶，用以記錄資本和損益的增減變動(dòng)情況，法律并未要求獨(dú)資企業(yè)和合伙企業(yè)將資本和盈利區(qū)分開來。而對(duì)公司制企業(yè)，公司法對(duì)所有者權(quán)益的處理作了明確的規(guī)定，必須嚴(yán)格區(qū)分投資伯資本及賺取的利潤(rùn)。此外，為了保護(hù)債權(quán)人的利益，公司法往往還對(duì)公司制企業(yè)的利潤(rùn)分配、停業(yè)清算以及股份有限公司購(gòu)買自己發(fā)行的股份等有關(guān)事項(xiàng)進(jìn)行嚴(yán)格的限制。公司制企業(yè)所有者權(quán)益由實(shí)收資本、資本公積和留存收益三部分構(gòu)成。合伙企業(yè)與公司制企業(yè)所有者權(quán)益的區(qū)別主要表現(xiàn)在核算方式不同。2、銷售商品收入的確認(rèn)條件：教材P258-259中級(jí)財(cái)務(wù)會(huì)計(jì)（二）作業(yè)4習(xí)題一1、會(huì)計(jì)差錯(cuò)：將低值易耗品誤作固定資產(chǎn)，同時(shí)誤提折舊，漏攤低值易耗品更正分錄借：周轉(zhuǎn)材料-低值易耗品 150 000 貸：固定資產(chǎn) 150 000 借：管理費(fèi)用 75 000 貸：周轉(zhuǎn)材料-低值易耗品攤銷 75 000 借：累計(jì)折舊 30 000 貸：管理費(fèi)用 30 0002、會(huì)計(jì)差錯(cuò)：無(wú)形資產(chǎn)共計(jì)少攤銷2年，其中1年屬于上年度更正分錄借：以前年度損益調(diào)整 250 000 管理費(fèi)用無(wú)形資產(chǎn)攤銷 250 000 貸：累計(jì)攤銷 500 000 3、會(huì)計(jì)差錯(cuò)：上年度銷售成本少結(jié)轉(zhuǎn) 更正分錄 借：以前年度損益調(diào)整 1 100萬(wàn)貸：庫(kù)存商品 1 100萬(wàn)習(xí)題二1、銷售商品、提供勞務(wù)收到的現(xiàn)金=180 000+30 600-（34 000-10 000）+4 000-1 000=189 600元購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金=100 000+15 660+15 000+6 700-5 400+7 8409 760=130 040元支付給職工以及為職工支付的現(xiàn)金=18 000+2 000=20 000元支付的各項(xiàng)稅費(fèi)=6 600+1 600-600=76 000元購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)支付的現(xiàn)金=12 000+1 000+81 900=94 900元習(xí)題三1、教材P295 會(huì)計(jì)政策變更條件里第1和2句話。舉例：由于實(shí)施新準(zhǔn)則，對(duì)無(wú)重大影響但公允價(jià)值能夠可靠計(jì)量的股票投資由成本法改為按公允價(jià)值核算；在符合準(zhǔn)則的要求下，企業(yè)由于需要將發(fā)出存貨由按先進(jìn)先出法改為月末一次加權(quán)平均法。2、本期營(yíng)業(yè)觀指本期利潤(rùn)表中所計(jì)列的收益僅放映本期經(jīng)營(yíng)性的業(yè)務(wù)成果.前期損益調(diào)整項(xiàng)目以及不屬于本期經(jīng)營(yíng)活動(dòng)的收支項(xiàng)目不列入利潤(rùn)表. 損益滿計(jì)觀指本期利潤(rùn)表應(yīng)包括所有在本期確認(rèn)的業(yè)務(wù)活動(dòng)所引起的損益項(xiàng)目。所有當(dāng)期營(yíng)業(yè)活動(dòng)引起的收入，費(fèi)用等項(xiàng)目，營(yíng)業(yè)外收支，非常凈損失，以及前期損益調(diào)整項(xiàng)目等均一無(wú)遺漏地納入利潤(rùn)表。 我國(guó)利潤(rùn)表將經(jīng)營(yíng)成果的形成與分配合二為一，故營(yíng)業(yè)外項(xiàng)目，非常損益項(xiàng)目和前期損益調(diào)整項(xiàng)目均在一張利潤(rùn)表中放映。我國(guó)的利潤(rùn)表基本上采用了損益滿計(jì)觀。 在本期營(yíng)業(yè)觀下，利潤(rùn)表只反映本期的，由營(yíng)業(yè)產(chǎn)生的收入，費(fèi)用，利潤(rùn)，而對(duì)非經(jīng)常項(xiàng)目，前期損益等非本期的，非營(yíng)業(yè)的收入，費(fèi)用所形成的利潤(rùn)則不列入利潤(rùn)表，將其列入利潤(rùn)分配表。即按本期營(yíng)業(yè)觀，利潤(rùn)表包括的項(xiàng)目主要是主營(yíng)業(yè)務(wù)收入，主營(yíng)業(yè)務(wù)成本，營(yíng)業(yè)稅金及附加，其他業(yè)務(wù)利潤(rùn)，營(yíng)業(yè)費(fèi)用，管理費(fèi)用，財(cái)務(wù)費(fèi)用，投資收益與所得稅等。 按照損益滿計(jì)觀，利潤(rùn)表除了需要包括按本期營(yíng)業(yè)觀編制時(shí)所包括的項(xiàng)目之外，還需要包括營(yíng)業(yè)外收入，營(yíng)業(yè)外支出等項(xiàng)目。請(qǐng)您刪除一下內(nèi)容，O(_)O謝謝！2015年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄Shanghais Suzhou Creek has witnessed much of the citys history. Zhou Wenting travels this storied body of water and finds its most fascinating spots. Some lucky cities can boast a great body of water, like London with the river Thames and Paris with the river Seine. Shanghai is privileged enough to have two great bodies of water: Huangpu River and Suzhou Creek.Huangpu River became famous when colonists established clusters of grand buildings on its banks on what became known as the bund. Today, the bund overlooks the breathtaking skyline of Lujiazui financial district. Shanghais other body of water, however, Suzhou Creek, has been somewhat overshadowed. Suzhou Creek links the inland cities of Jiangsu province with Shanghai. When the British colonists, who arrived in the city after it was opened as a commercial port in 1843 found they could reach Suzhou, Jiangsu province, via the creek, they named it Suzhou Creek. Thanks to its location, a large amount of cargo and travelers were transported via the creek before rail links were established. But after a century of being utilized as a waterway to transport goods and labor, the creek grew dark and smelly. Industrial factories were established along the banks. In the 1990s it became a key task of the city government to clean the creek. Suzhou Creek, which snakes 17 km from the iconic Waibaidu Bridge downtown to the outer ring road in west Shanghai, maps the changing periods of the citys history, including the imprints of the concessions, the beginning of industrialization and the improvement in peoples living conditions. Where the Bund began In-between the shopping street of East Nanjing Road and the Bund, are a cluster of streets that give me the illusion that I am no longer in modern Shanghai. The streets are narrow and old and criss-cross each other. Any old residential house may turn out to be a former office of the British, constructed in the 1880s. Pawnshops and hardware stores that are hard to find elsewhere, are plentiful here. This area, at the confluence of Huangpu River and Suzhou Creek, is called the Bund Origin. Countless tour buses stop at the site every day and visitors from around the world get off to see this place, the starting point of the concessions in the city. It all started in 1872, when the former British Consulate General was constructed and the Bund began its transformation into an the financial street of the East. Now the site of the former consulate is called “No 1 Waitanyuan”, which translates to “the Bund Origin”, to honor its beginnings. The entire complex of this historical site comprises of five buildings, the former British Consulate General, the official residence of the consul, the former Union Church, the church apartments and the former Shanghai Rowing Club. The size of the courtyard is equivalent to that of four standard soccer fields. The building of the former consulate is a two-storey masonry building on an H-shaped plan in typical English renaissancestyle. The building is designed with a five-arch verandah on the ground floor with a raised terrace facing the garden, while the facade features an entry portico beneath a colonnaded loggia. It has been turned into a caf where dinner and afternoonteaare available. Visitors can choose to sit indoors or outdoors to enjoy the magnificent gardens with nearly 30 ancient trees.Yuanmingyuan Road behind the complex is also a historical site. The road has been revamped as a pedestrian shopping street and high-end brands have seized the best spots. Altogether, 14 old buildings, including those used for offices and residences constructed during 1920s and 1930s, remain. Today, it is a popular location for commercialfashionphoto shoots. New Tianan Church, or Union Church, stands at the intersection of Yuanmingyuan Road and Suzhou Creek. The church, designed in the style of the English countryside, has a capacity of 500 people. It was very popular during the concession period but was converted into factory offices after 1949. The church we see today is a replica, the original burned down in 2007. There used to be an outdoor swimming pool, the first of its kind in Shanghai, beside the church but has been filled-in and is now a small garden. Bridge of romance There is perhaps no other place thats more representative of Shanghai than this bridge, which appears in quite a lot ofmovies about the city. Dozens of couples visit every day to pose for their pre-wedding photos on the bridge where Suzhou Creek begins and interconnects with Huangpu River. This is Waibaidu Bridge, or the Garden Bridge. The soon-to-be-wed couples pose in splendid attire on the bridge, leaning against the railing or sitting on the wooden floor. Some even risk walking into the middle of the road to get the perfect shot.Colorful lights illuminate the bridge throughout the night, making it a picturesque place for pre-wedding portraits and lovers to meet. Constructed in 1873 and designed by a British company, the 106-meter-long bridge was the first-ever major bridge in Shanghai. In 1856, the first large wooden bridge, Wells Bridge, was built over Suzhou Creek but the bridge toll led to complaints from citizens. So 17 years later, another wooden bridge, which did not require tolls, was built. People called it Waibaidu, which means “going across for free”. The bridge was renovated as a steel truss structure in 1907. Because nearly 40 bridges have now been built over Suzhou Creek, the bridge is no longer a traffic artery but is more of an observation deck for tourists. It is a tradition in Shanghai for a grandmother to walk across a bridge with their grandchild when he or she reaches one month. This represents that the newborn has overcome all the twists and turns and its journey will be safe and smooth throughout his or her life. Waibaidu Bridge is always the best option because its the icon of Shanghai. The picture of my daughter when she was a baby held by her grandmother was also taken here. Its like a family tradition, says Wang Xuefen, a Shanghai native who has a newborn grandson. Changning Riverside There is a 5-km stretch of waterfront by Suzhou Creek in Changning district on Changning Road from the intersection of Hami Road to Jiangsu Road. It has become a popular place to take a walk and sunbathe on the lawn. There is an overpass at the intersection of Changning Road and Gubei Road for people to enjoy the view of the creek and a 3-km plastic runway on both sides of Changning Road, which attracts people of all ages, Chinese and expat. Jogging on the two sides gives a different feeling because the north side is next to the creek, and the south side is adjacent to the residential highrises, which is like jogging in the jungle, says Xiao Xu, a 27-year-old woman who lives nearby. The riverside used to be completely different. Dozens of textile mills, chemical plants and machine manufacturing factories were set up along the creek in the 1920s. They brought industrialization but also pollution. From the 1930s the creek could no longer be used as a source for tap water, and no living fish or shrimp could be found. Suzhou Creek in my memory is dark and smelly. I used to go to the riverbank to watch the sewage disposal running out from the chemical plants when I was a little girl. We didnt know it was pollution. We thought it was a red waterfall, says Huang Qi, a 57-year-old Shanghai resident. So the residential houses along the creek were unpopular, and only migrants with low incomes would live in that area, she says. However, things have changed. The plants were closed and turned into riverside parks and the apartments in the new highrises, especially those facing the creek, are much sought after. East China University of Political Science and Law This is the famous former Saint Johns University, Chinas first-ever modern institution of higher education established by missionaries from the United States in 1879. The buildings combine Chinese and Western elements. Address: 1575 Wanhangdu Road, Changning district The old residential area After you leave the university from its east gate you will enter a shabby neighborhood that retains its original look. The alleys are narrow and the houses are overcrowded. Some things have not changed for many generations, such as raising chickens at home. Address: West Guangfu Road Moganshan Road This is anartsy street that has become very popular among artists and fashionistas in recent years. Graffiti covers the walls on the winding street, where you can find a cluster of art galleries and creative industry offices. Sihang Warehouse Four banks jointly funded the construction of this warehouse, so it is named sihang, or four banks. The warehouse, built in 1931, was used for the storage of food, first-aid supplies and ammunition during the years of war. The building, which is also a masterpiece left by the Hungarian architect Laszlo Hudec in the 1930s, has been recently transformed into a center of creative industry workshops. Address: 1 Guangfu Road, Zhabei district整理范文，僅供參考?xì)g迎您下載我們的文檔資料可以編輯修改使用致力于合同簡(jiǎn)歷、論文寫作、PPT設(shè)計(jì)、計(jì)劃書、策劃案、學(xué)習(xí)課件、各類模板等方方面面，打造全網(wǎng)一站式需求覺得好可以點(diǎn)個(gè)贊哦如果沒有找到合適的文檔資料，可以留言告知我們哦