《基础会计》习题答案.pdf

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1、读书破万卷下笔如有神基础会计习题答案第二章资产负债表编制单位：某食品加工企业20XX 年 1 月 31 日金额单位：元资产金额负债和所有者权益金额库存现金银行存款原材料应收账款库存商品固定资产9 800 1 630 000 68 200 370 000 22 000 400 000 短期借款应付账款实收资本未分配利润1 000 000 500 000 900 000 100 000 合计2 500 000 合计2 500 000 第三章习题二试算平衡表编制单位：某美发店金额单位：元账户名称期初余额借方贷方库存现金银行存款应收账款原材料固定资产短期借款应付账款应交税费长期借款实收资本利润分配60

2、0 80 000 20 000 32 900 533 000 55 000 25 000 16 500 60 000 410 000 100 000 合计666 500 666 500 习题五资产负债所有者权益期初余额700 000 200 000 500 000 本期发生额+50 000+10 000+2 000+80 000+100 000+50 000+10 000-50 000-2 000-10 000-50 000-80 000-60 000+100 000-50 000-10 000-50 000+10 000+50 000 合计+302 000-252 000+100 000-1

3、10 000+60 000 期末余额750 000 190 000 560 000 读书破万卷下笔如有神习题六会计分录：（1）借：银行存款150 000 贷：短期借款150 000（2）借：库存现金1 000 贷：银行存款1 000（3）借：其他应收款1 200 贷：库存现金1 200（4）借：原材料25 000 贷：银行存款20 000 应付账款5 000（5）借：固定资产180 000 贷：银行存款180 000（6）借：应付账款32 000 贷：银行存款32 000（7）借：银行存款120 000 贷：应收账款120 000（8）借：短期借款200 000 贷：银行存款200 000（9

4、）借：银行存款80 000 贷：实收资本80 000（10）借：管理费用1 000 库存现金200 贷：其他应收款1 200 丁字账借方库存现金贷方期初余额10 000 本期增加额1 000（2）200（10）本期减少额1 200（3）本期发生额1 200 期末余额10 000 本期发生额1 200 借方银行存款贷方期初余额1 350 000 本期增加额150 000（1）120 000（7）80 000（9）本期减少额1 000（2）20 000（4）180 000（5）32 000（6）200 000（8）本期发生额350 000 期末余额1 267 000 本期发生额433 000 借方

5、应收账款贷方期初余额300 000 本期增加额本期减少额120 000（7）本期发生额期末余额180 000 本期发生额120 000 借方其他应收账款贷方期初余额本期增加额1 200（3）本期减少额1 200（10）本期发生额1 200 期末余额0 本期发生额1 200 文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ

6、7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 Z

7、Z7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1

8、ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1

9、 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J

10、1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8

11、J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S

12、8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8读书破万卷下笔如有神借方原材料贷方期初余额1 400 000 本期增加额25 000（4）本期减少额本期发生额25 000 期末余额1 425 000 本期发生额借方库存商品贷方期初余额240 000 本期增加额本期减少额本期发生额期末余额240 000 本期发生额借方固定资产贷方期初余额6 000 000 本期增加额180 000（5）本期减少额本期发生额180 000 期末余额6 180 0

13、00 本期发生额0 借方短期借款贷方本期减少额200 000（8）期初余额600 000 本期增加额150 000（1）本期发生额200 000 本期发生额150 000 期末余额550 000 借方应付账款贷方本期减少额32 000（6）期初余额80 000 本期增加额5 000（4）本期发生额32 000 本期发生额5 000 期末余额53 000 借方应交税费贷方本期减少额期初余额20 000 本期增加额本期发生额本期发生额期末余额20 000 借方实收资本贷方本期减少额期初余额8 600 000 本期增加额80 000（9）本期发生额0 本期发生额80 000 期末余额8 680 00

14、0 文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y

15、5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9

16、Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T

17、9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8

18、T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y

19、8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7

20、Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8读书破万卷下笔如有神借方管理费用贷方期初余额本期增加额1 000（1

21、0）本期减少额本期发生额1 000 期末余额1 000 本期发生额0 试算平衡表编制单位：某企业金额单位：元账户名称本期发生额期末余额借方贷方借方贷方库存现金银行存款应收账款其他应收款原材料库存商品固定资产短期借款应付账款应交税费实收资本管理费用1 200 350 000 1 200 25 000 180 000 200 000 32 000 1 000 1 200 433 000 120 000 1 200 150 000 5 000 80 000 10 000 1 267 000 180 000 1 425 000 240 000 6 180 000 1 000 550 000 53 00

22、0 20 000 8 680 000 合计790 400 790 400 9 303 000 9 303 000 文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S

23、8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10

24、S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P1

25、0S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P

26、10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2

27、P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V

28、2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8文档编码:CJ10G4L3V10F3 HI9V2P10S8J1 ZZ7Y8T9Y5B8