文档介绍:财务、统计人员招聘笔试试题
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipl存款日记账的结存余额为36986元,而银行送来的对账单结存余额为43186元。经逐笔核对,查明有以下几笔“未达账项”:
(1)6月29日,银行为企业代付电话费1600元,而付款通知未送达企业。
(2)6月30日,外地汇来货款5600元,银行收妥入账,企业尚未入账。
(3)6月30日,企业开出转账支票2000元,持票人尚未解交银行。
(4)6月30日,银行计入企业结算户存款利息200元,尚未接到通知,故企业未入账。
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist6
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
要求:根据以上资料编制“银行存款余额调节表”。(12分)
银行存款余额调节表
项目
金额
项目
金额
2、DEF工厂2008年9月份发生如下部分经济业务,编制会计分录(“除生产成本”、“库存商品”、“应缴税费”账户外,其余账户的明细账户设置可不作要求)。(28分)
(1)收到甲公司投入的新设备一套,公允价值400000元。
(2)向中国工商银行申请取得期限为3年的借款200000元,存入银行存款账户。
(3)用现金支付办公费400元,其中生产车间300元,管理部门100元。
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist6
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
(4)以银行存款支付广告费9000元。
(5)销售给乙公司A产品300件,单位售价400元,增值税销项税额20400元;B产品100件,单位售价500元,增值税销项税额8500元;款项已收存银行存款户。
(6)