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1、期末作业考核预算会计满分 100 分一、判断题（每题2 分，共 10 分）1.材料采购、运输过程中发生的差旅费、运杂费等计入库存材料的价值。（）2.行政单位只能购买中央财政发行的国家公债，不能购买其他有价证券。（）3.财政补助收入是指事业单位收到的财政部门、上级单位或其他单位拨入的指定用途、专款专用，并需单独结报的专项资金。（）4.行政单位流动资产与事业单位流动资产是不一样的。（）5.购入的固定资产，应按买价、调拨价以及运杂费、保险费、差旅费、安装费、车辆购置附加费入账。（）二、名词解释（每题6 分，共 30分）1.真实性原则答：真实性原则是指预算会计核算应当以实际发生的交易或事项为依据进行会
2、计确认、计量和报告，如实地反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。2.行政单位的暂付款答：是行政单位在公务活动中与其他单位、所属单位或本单位职工发生的临时性待结算款项，一般包括预付的购货款、职工预借的差旅费、报销单位领用的备用金、借款给所属单位等。3.行政单位的拨入经费答：是指行政单位按照经费领报关系，由财政部门或上级主管部门拨入的预算经费。4.事业单位应收账款答：是指事业单位因提供劳务、开展有偿服务及销售产品等业务应向购货单位、接受劳务单位收取的款项。5.事业单位修购基金答：即事业单位按照事业收入和经营收入的一定比例提取，以及按规定从其他渠道转入，
3、用于事业单位固定资产维修和购置的资金。三、会计实务题（每题6 分，共 60 分）1某行政单位从银行提取现金1 000 元备用，开出现金支票。答：借：现金 1 000 贷：银行存款 1 000 2.某行政单位将追回赃款20 350 元和追回赃物变价收入5 000 元，存入银行存款。答：借：银行存款 25 350 贷：应缴预算款 25 350 3.某行政单位竣工职工宿舍1 幢，造价 400 000 元，经验收合格已交付使用。答：借：固定资产 400 000 贷：固定基金 400 000 4.某行政单位收到财政部门通过银行转账拨来本月经常性经费250 000 元。答：借：银行存款 250 000 贷
4、：拨入经费经常性经费 250 000 5.某行政单位购办公用品，价值1 600 元，以现金支票支付。答：借：经费支出经常性支出（公务费）1 600 贷：银行存款 1 600 文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N
5、10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5
6、N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R
7、5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3
8、R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N
9、3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6
10、N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M
11、6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N106.某事业单位开展经营活动向盟海公司销售产品一批，不含增值税货款500 000 元，增值税 85 000 元，收到 6 个月期的带息商业汇票一张，面值585 000 元，票面年利率 4。答：借：应收票据盟海公司 585 000 贷：经营收入 500 000 应交税金应交增值税（销项税额）85 000 7.某事业单位签发转账支票购买办公用品计1 200 元，当即发放使用。答：借：事业支出基本支出（办公费）1 200 贷：银行存款 1 200 8.某事业单位以银行存款50 万元，对外进行一项投资。
12、答：借：对外投资其他投资 500 000 贷：银行存款 500 000 借：事业基金一般基金 500 000 贷：事业基金投资基金 500 000 9.某事业单位销售产品一批，含税价为80 000 元，商业折扣为10，已收到货款并存入银行。答：借：应收账款 72 000 贷：经营收入 72 000 10.资料 9 的收入中，购货方退回部分货物，货款36 000 元已从银行退还。答：借：应收账款 36 000 贷：银行存款 36 000 东北师范大学2018 年秋季期末考核标准答案文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8
13、R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X
14、8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1
15、X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N
16、1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1
17、N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y
18、1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10
19、Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10下载后删除这一段提交即可文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R
20、5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3
21、R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N
22、3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6
23、N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M
24、6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9
25、M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10文档编码:CD10Y1N1X8R6 HR9C10B9M8X9 ZE9M6N3R5N10