Elementary Accounting Assignments, Elementary Accounting Exercises

No.: 2 Question Type: Multiple Choice Score for this question: 1

Contents: Accounting is mainly carried out through .

Options: a. Value Quantity Index.

No.: 3 Question Type: Multiple Choice Score for this question: 1

Content: The main method of accounting:

Options: b. Accounting Method.

No.: 4 Question Type: Multiple Choice Score for this question: 1

Contents: Among the following items, the basic accounting premise that provides the basis for solving the problem of asset valuation and income recognition is as follows:

Options: d. Monetary measurement.

No.: 5 Question Type: Multiple Choice Score for this question: 1

Contents: Accounting objects are generally considered to be.

d. Economic activity expressed in monetary terms.

Options: d. Books and records.

No.: 26 Question Type: Multiple Choice Score for this question: 1

Contents: In the case of a certain amount of undistributed profit in the previous period, the influencing factors of "distributable profit" are:

Options: d. Undistributed profit in the previous period.

No.: 27 Question Type: Multiple Choice Score for this question: 1

Contents: There are ways to analyze the causes of differences.

Options: a. Comparative Method.

No.: 28 Question Type: Multiple Choice Score for this question: 1

Contents: Under the accounting organization procedure of the account summary table, the accounting vouchers that cannot be applied generally are.

Options: b. Borrow more and borrow more.

The landlord can bring the question to the forum of Zhonghua @ Accounting Online School, and there will be a professional teacher to reply!!

Answer (1) Borrow: Raw material - W material.

Tax Payable – VAT payable (input tax).

Credit: Funds in Other Currencies - Deposits of Bank Drafts.

Borrow: Bank deposit.

Credit: Funds in Other Currencies - Deposits of Bank Drafts.

Borrow: raw materials - w materials.

Tax Payable – VAT payable (input tax).

Credit: Notes payable.

Borrow: Raw material - W material 1415

Tax Payable – VAT payable (input tax).

Credit: paid-up capital.

Borrow: Bank deposit.

Credit: Other business income 171

Tax Payable – VAT payable (output tax).

2) w weighted average cost of materials (385 + million yuan kg) (3) borrow: property loss and overflow to be disposed of.

Credit: Raw Materials - W Materials 14(

Tax Payable – VAT payable (input tax transferred out).

Borrow: Non-operating expenses.

Other receivables 10

Credit: Pending property loss and overflow.

The quota allocation rate of the product is 2000

The cost of a product is 20 240,000 yuan).

The cost of product B is 10 520,000 yuan).

Borrow: Production cost - product A.

bProducts. Manufacturing cost 196 (

Administrative Expenses 126 (.)

Credit: Raw Materials - W Materials 882

Borrow: Consignment of processing materials 28

Credit: Raw Materials 28

Carry forward the cost of the materials sold:

Borrow: Other operating costs 168

Credit: Raw Materials - W Materials 168

4) W material book balance (385 + million yuan).

5) w realizable value is 1000 provision for inventory decline (10,000 yuan) borrow: asset impairment loss.

Credit: Provision for decline in value of inventories.

6) The book value of inventory is 10,000 yuan).

1.True: 2 to 3, 4 to 5, false, 6 to false, 7 to 8, 9 false, 10 to 11, 12 to 13, 14 to 15.

First of all, I will point out two points that the landlord's question seems to have not been explained: 1. The depreciation is calculated by the sum of years method, which year is the depreciation to be calculated? 2010 or 2011?

2. Seeing the answer, my understanding is that the depreciation required to be calculated is 2011, but according to the answer, "the plant reached the intended usable state in September 2010", it stands to reason that depreciation should be accrued in the same month, but it can only be understood that it was completed on September 30, 2010. That is, depreciation will be accrued from October.

According to the sum of years method, the number of years that fixed assets can still be used is 10 years, that is, the depreciation accrued in the first year is 5500*10 55=1000, and the completion of fixed assets is one year.

1. On September 30, 2010, it reached the intended state of use, and the accrued depreciation was 5500 * 10 55 * 3 12 = 250 (3 12 means: three months of depreciation) 2. The depreciation in 2011 was divided into two stages.

1) Provision for depreciation.

2) Provision for depreciation.

That is, the answer is 750 + 225 = 975 (depreciation in 2011) My expression seems not ideal, I don't know if the landlord can understand...

This is the depreciation in 2011, and the depreciation is accrued from October 2010.

The depreciation in 2011 should be divided into 2 parts, one part from January 2011 to September 2011 for 9 months, and this part of the depreciation is 5500*10 55*9 12

Part of the depreciation from October 2011 to the end of the year 3 months This part of the depreciation is 5500 * 9 55 * 3 12

This is the calculation of the capitalized interest, which starts in the month when construction begins and finally enters service. Interest expense for this period needs to be capitalized.

12 months a year, used in September.

(1) The actual unit cost of W materials purchased from Company B on December 2: (20000+500) 1000=

The actual unit cost of W materials purchased from Company C on December 8: 54150 1900 = The actual unit cost of W materials purchased from Company D on December 15: 30000 1000 = 30 (2) The cost of W materials for production on December 5:

300 * December 10 production requisition w material cost: 600*

On December 12, the cost of materials was issued: 100*

On December 17, the cost of W materials for production requisition: 1000 * the cost of W materials at the end of the month: 20000 + 500 + 54150 + 30000-6150-12300-27700-43500 = 15000 or:

3) the cost of issuing materials calculated by the last-in-first-out method is: 94400 (the method is the same as above), and the cost of issuing materials calculated by using the first-in-first-out method is: 89650, the larger the cost, the smaller the profit, 89<65094400, which shows that the use of first-in-first-out method is more than the use of first-out advanced method to increase the profit of company A in 2005.

"Elementary Accounting Practice" is a book published by China Financial and Economic Publishing House in 2014. The author is the Accounting Qualification Evaluation Center of the Ministry of Finance. It is written according to some laws and regulations and the syllabus of the accounting qualification examination, and is used for the junior accounting title examination.