众福信团队2011年10月15日助理人员测试题答案

参考答案：

四、计算分析题及综合题

1.（1）

①借：银行存款                           58.5

贷：主营业务收入                     50

应交税费——应交增值税（销项税额）  8.5

借：主营业务成本                          37.5

贷：库存商品                            37.5 

②借：生产成本                           120

制造费用                            10

管理费用                            14

销售费用                            30

贷：应付职工薪酬                      174           

③借：管理费用                            64

贷：累计摊销                          64          

④借：营业税金及附加                     5.5

贷：应交税费——应交城市维护建设税     5

——应交教育费附加         0.5   

2.（1）编制相关的会计分录

①借：应收账款                                      7.02

    贷：主营业务收入                                    6

        应交税费―应交增值税（销项税额）                1.02

借：主营业务成本                                    5.1

    贷：库存商品                                        5.1

②借：委托代销商品                                  5.4

    贷：库存商品                                        5.4

借：银行存款                                        4.2

    销售费用                                        0.19

    贷：主营业务收入                                    3.75

        应交税费―应交增值税（销项税额）                0.64

借：主营业务成本                                    2.7

    贷：委托代销商品                                    2.7

③借：银行存款                                      60

    贷：预收账款                                        60

借：预收账款                                        60

    银行存款                                        57

    贷：主营业收入                                      100

        应交税金―应交增值税（销项税额）                17

借：主营业务成本                                    70

    贷：库存商品                                        70

④借：应收票据                                      175.5

    贷：主营业务收入                                    150

        应交税费―应交增值税（销项税额）                25.5

借：主营业务成本                                    120

    贷：库存商品                                        120

⑤借：劳务成本                                      15.6

    贷：应付职工薪酬                                    15.6

借：银行存款                                        75

    贷：主营业务收入                                    64.1

        应交税费―应交增值税（销项税额）                10.9

借：主营业务成本                                    15.6

    贷：劳务成本                                        15.6

⑥借：主营业务收入                                  9

    　应交税费―应交增值税（销项税额）              1.53

    贷：应收账款―甲公司                                10.53

借：库存商品                                        7.05

    贷：主营业务成本                                    7.05

⑦借：交易性金融资产―公允价值变动                   20

    贷：公允价值变动损益                                20

⑧借：资产减值损失                                  10

    贷：坏账准备                                        8

        存货跌价准备                                    2

⑨借：所得税                                        22.47

    贷：应交税费―应交所得税                            22.47

（2）编制12月份利润表

利润表

甲公司2007年12月                        单位：万元