Accounting Data Processing Topic 5, Accounting Data Processing Topic

1) Wholeness: The elements that make up the system are indispensable. Such as:

The enterprise system is composed of design and development subsystem, manufacturing subsystem, marketing subsystem, human resources subsystem, capital subsystem, inventory subsystem, freight subsystem, organization subsystem, management subsystem, and information subsystem. 2) Purposefulness: Any system is constructed to accomplish a specific goal.

For example, the goal of the school is to cultivate talents for economic construction and produce scientific research results. The goal of the factory is to produce high-quality, marketable products and improve the economic efficiency of the enterprise.

3) Hierarchical: The system is hierarchical. Such as:

The cosmic system is divided into: physical system, biological system, and social system; The social system is divided into: political system, economic system, management system, cultural system, scientific and technological system, and education system; The management system is divided into:

human resource management system, production management system, financial management system, marketing management system, quality management system, etc.; The marketing management system is divided into: sales subsystem, advertising subsystem, customer service subsystem, etc. 4) Relevance:

The parts of the system are interrelated. Such as: between the national economy and science and technology, education, between the functional departments of the enterprise, between the components of the product, etc.

5) Environmental adaptability: The system is affected by the environment. Such as:

Enterprises are affected by the market environment, and informatization is subject to the IT level; College students should adapt to the needs of society, and education should meet the requirements of the times.

It is recommended that you buy a book on the wide application of computers, which contains very detailed information that you can refer to.

You can use every question as a ** topic, how to make people.

Answer]: a, b, c, d

The general process of accounting data processing includes the collection or entry of accounting data and round data, accounting data processing, accounting information report or output, and accounting data storage. Burn the air, so choose ABCD.

Answer]: A accounting processing module is a bridge block with vouchers as the starting point of data processing, through voucher input and processing, to complete bookkeeping, bank accounting, settlement, account book inquiry and printout.

Business tax is accrued first.

Borrow: Business tax and surcharge - business tax 1,000,000 * 5% = 50,000 Credit: tax payable - business tax payable 50,000

Other local tax surcharges are also required.

Borrow: business tax and surcharge - urban construction tax 50,000 * 7% = 3,500 - education surcharge 50,000 * 3% = 1,500

Local education surcharge 50,000*2%=1,000—water conservancy** 50,000*1%=500

Credit: Taxes payable - 3500 urban construction tax

Education fee surcharge 1500

Local education add-on 1000

Water conservancy** 500

1. Calculate business tax.

Borrow: Business tax and surcharge - business tax 50000 = 1000000 * 5% Credit: tax payable - business tax payable 50000

2. Accrue local small taxes and additional fees.

Borrow: Business tax and surcharge - urban construction tax payable 3500 = 50000 * 7% education surcharge 1500 = 50000 * 3%.

Local education surcharge 1000=50000*2%.

Water conservancy** or management expenses - fees 10,000 = 100,000 * 1% credit: taxes payable - urban construction tax 3,500

Other payables – additional 1500 for education fees

Other contributions due – 1000 additional for local education

Other payables - water conservancy** 10,000

Accounting data processing not only includes a series of bookkeeping, accounting, accounting and other work for the provision of external statements, but also includes further processing work on this basis to provide the accounting information required for control, decision-making and decision-making. Accounting data processing is one of the important contents of accounting work, and it is the basis for other accounting work and management work.

There are four processing methods of accounting data processing: manual processing, semi-manual processing, mechanized processing, and electronic computer processing, and electronic computer processing refers to the application of electronic computer technology to process accounting data, which is the main object of this book.

This question should be C.

I remember that I did this question on the exam, and the processing of data is the central link of computerized accounting data processing. Therefore, the correct answer is c.