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1、第一章资产第一章资产第一节货币资金第二节应收及预付款项第三节交易性金融资产第四节存货第五节持有至到期投资第六节长期股权投资第七节可供出售金融资产第八节固定资产及投资性房地产第九节无形资产及其他资产第一节货币资金一、库存现金二、银行存款三、其他货币资金一、库存现金审批前审批后盘盈借：库存现金贷：待处理财产损溢借：待处理财产损溢贷：其他应付款-应支付营业外收入-无法查明盘亏借：待处理财产损溢贷：库存现金借：其他应收款-责任人赔偿管理费用-无法查明原因贷：待处理财产损溢二、银行存款材料采购借：原材料应交税费应交增值税（进项税额）贷：银行存款产品销售借：银行存款贷：主营业务收入应交税费应交增值税（销项
2、税额）借：主营业务成本贷：库存商品项目金额项目金额银行存款日记账余额加：银行已收、企业未收款减：银行已付、企业未付款银行对账单余额加：企业已收、银行未收款减：企业已付、银行未付款调节后的存款余额调节后的存款余额补记式：加你未加，减你未减1.掌握未达账项对双方记录的影响；2.余额调节表只是为了核对账目，不能作为调整银行存款账面余额的记账依据;3.可以动用的存款数额？三、其他货币资金1.种类银行汇票存款、银行本票存款、信用卡存款、存出投资款、信用证保证金存款、外埠存款。（不含现金等价物：3 个月内到期的债券投资）2.取得、使用的核算借：其他货币资金贷：银行存款借：原材料应交税费应交增值税（进项税额
3、）贷：其他货币资金掌握教材例题，目的：什么是其他货币资金?核算：银行汇票和外埠存款第二节应收及预付款项一、应收票据二、应收账款三、预付账款四、其他应收款五、应收款项减值一、应收票据1.票据种类商业汇票（商业承兑汇票）（银行承兑汇票）2.核算销售收到借：应收票据贷：主营业务收入应交税费应交增值税（销）到期收不回借：应收账款贷：应收票据二、应收账款1.入账价值包括：货款、劳务款、销项税额、代购货单位垫付包装费、运杂费等；扣除商业折扣不扣除现金折扣2.核算借：应收账款贷：主营业务收入应交税费应交增值税（销项税额）三、预付账款核算预付补付借：预付账款贷：银行存款收货借：原材料应交税费应交增值税（进项税
4、额）贷：预付账款（未补付货款时全额冲减货款）未设预付款项情况不多的企业，可以不设置“预付账款”科目，而直接通过“应付账款”科目核算。四、其他应收款内容1.应收的各种赔款、罚款，如因企业财产等遭受意外损失而应向有关保险公司收取的赔款等；2.应向职工收取的各种垫付款项，如为职工垫付的水电费、应由职工负担的医药费、房租费等；3.应收的出租包装物租金；4.存出保证金，如租入包装物支付的押金;核算教材 15 页，例 1-12 至例 1-15 区别：其他货币资金的内容损失赔款、垫付借款、出租租金、应收押金五、应收款项减值企业应当在资产负债表日对应收款项的账面价值进行检查，有客观证据表明应收款项发生减值的，
5、应当将该应收款项的账面价值减记至预计未来现金流量现值，减记的金额确认为减值损失，同时计提坏账准备。1.初次计提借：资产减值损失贷：坏账准备2.发生坏账借：坏账准备贷：应收账款3.发生坏账又收回借：银行存款贷：坏账准备文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R
6、9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1
7、文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B
8、8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z
9、2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1
10、H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A
11、9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H14.再次计提应提应有已提补提：借：资产减值损失贷
12、：坏账准备冲减：分录相反第三节存货（教 4）一、存货的内容和成本计量二、发出存货的计价方法三、原材料按实际成本核算四、原材料按计划成本核算五、包装物六、低值易耗品七、委托加工物资八、库存商品九、存货清查十、存货减值一、存货成本1.工业采购成本2.生产成本3.商业运费计入商品流通企业在存货采购过程中发生的运输费、装卸费、保险费以及其他可归属于存货采购成本的进货费用，应当计入存货采购成本。分摊也可以先行归集，期末根据所购商品的存销情况进行分摊。对于已售商品的进货费用，计入当期损益，对于未售商品的进货费用，计入期末存货成本。不计入如果商品流通企业采购商品的进货费用金额较小，可以在发生时直接计入当期损
13、益。二、存货发出计价方法文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文
14、档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8
15、F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2
16、R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H
17、1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9
18、B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10
19、Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1先进先出法在物价持续上升时，而发出成本偏低，会高估企业当期利润和库存存货价值；反之，会低估企业存货价值和当期利润。期末存货成本接近于市价。加权平均法=（月初存货结存金额本期购入存货金额）（月初存货结存数量本期购入存货数量）两种方法下，计算发
20、出存货的成本或库存成本三、原材料按实际成本核算（一）采购借：原材料 10 应交税费应交增值税（进项税额）1.7 贷：银行存款 11.7（1）借方变化货款已付，而材料未入库。（2）贷方变化材料入库，货款尚未支付；材料入库，开出商业汇票；材料入库，以银行汇票支付；材料入库，款已预付。（二）材料发出核算工程领用材料：建筑物借：在建工程贷：原材料应交税费-应交增值税（进项税额转出）设备（流水线）借：在建工程贷：原材料四、原材料按计划成本核算（一）计算1.材料成本差异率2.发出（结存）材料应负担的成本差异=发出（结存）材料的计划成本材料成本差异率3.发出（结存）材料实际成本=发出（结存）材料的计划成本应
21、负担的成本差异（二）核算1.采购借：材料采购-实际成本应交税费 -应交增值税（进项税额）文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8
22、A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E
23、10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T
24、3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3
25、L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A
26、7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I
27、8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1贷：银行存款等2.入库借：原材料 -计划成本贷：材料采购 -实际成本材料成本差异（或借）3.发出的核算借：成本费用贷：原材料（计划成本）借：材料成本差异贷：成本费用（结转发出的
28、节约差异）（超支差异的分录相反）五、包装物1.生产过程中用于包装产品作为产品组成部分的包装物生产成本2.随同商品出售而不单独计价的包装物销售费用3.随同商品出售单独计价的包装物其他业务成本4.出租给购买单位使用的包装物其他业务成本5.出借给购买单位使用的包装物销售费用六、低值易耗品科目：周转材料低值易耗品摊销方法：1.分次：低值易耗品等企业的周转材料符合存货定义和条件的，按照使用次数分次计入成本费用。2.一次：金额较小的，可在领用时一次计入成本费用，以简化核算，但为加强实物管理，应当在备查簿上进行登记。七、委托加工物资八、库存商品库存产成品外购商品存放在门市部准备出售的商品发出展览的商品、寄存
29、在外的商品来料加工制造的代制品和为外单位加工修理的代修品己完成销售手续、但购买单位在月末未提取的产品，不应作为企业的库存商品，而应作为代管商品处理，单独设置代管商品备查簿进行登记。【单选题】（2012 年）某商场采用售价金额核算法对库存商品进行核算。本月月初库存商品进价成本总额30 万元，售价总额46 万元；本月购进商品进价成本总额40 万元，售价总额54 万元；本月销售商品售价总额80 万元。假设不考虑相关税费，该商场本月销售商品的实际成本为（）万元。A.46 B.56 C.70 D.80 正确答案 B 答案解析差价率（4630）（5440）/（4654）100%30%；销售的实际成本80（
30、130%）56（万元）【单选题】（2011 年）某商场采用毛利率法计算期末存货成本。甲类商品2010 年 4 月 1 日期初成本为3 500万元，当月购货成本为500 万元，当月销售收入为4 500 万元。甲类商品第一季度实际毛利率为25%。2010 年 4文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC
31、3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6
32、A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1
33、I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:
34、CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 H
35、F6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 Z
36、R1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1月 3
37、0 日，甲类商品结存成本为（）万元。A.50 B.1 125 C.625 D.3 375 正确答案 C 答案解析本期销售毛利=4 500 25%=1125（万元）销售成本=4 500 1 125=3 375（万元）期末存货成本3 500 5003 375=625（万元）九、存货清查审批前审批后盘盈借：原材料贷：待处理财产损溢借：待处理财产损溢贷：管理费用盘亏借：待处理财产损溢贷：原材料应交税费增（进出）1.题目说转就转、说不转；2.管理不善导致的需转出。借：其他应收款管理费用营业外支出贷：待处理财产损溢十、存货减值期末计量会计期末，存货的价值并不一定按成本计量，而是应按成本与可变现净值孰低计量
38、。当存货成本低于可变现净值时，存货按成本计价；当存货成本高于可变现净值时，存货按可变现净值入账。可变现净值存货的估计售价减去至完工时估计将要发生的成本、估计的销售费用以及相关税费后的金额。可变现净值的特征表现为存货的预计未来净现金流量，而不是存货的售价或合同价。计提减值借：资产减值损失贷：存货跌价准备减值恢复以前减记存货价值的影响因素已经消失的，减记的金额应当予以恢复，并在原已计提的存货跌价准备金额内转回，转回的金额计入当期损益。借：存货跌价准备贷：资产减值损失计提准备商品出售借：主营业务成本存货跌价准备贷：库存商品第四节固定资产及投资性房地产一、固定资产1.外购2.自建3.计提折旧4.后续支
39、出核算5.处置核算6.清查核算7.减值核算二、投资性房地产1.范围2.取得核算3.后续计量核算4.处置核算一、固定资产1.外购文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR
40、1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码
41、:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1
42、HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9
43、ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档
44、编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F
45、1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1取得成本按实际支付的购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等。
46、增值税一般纳税人购进机器设备的进项税额不纳入固定资产成本核算，可以在销项税额中抵扣。借：固定资产应交税费应交增值税（进项税额）贷：银行存款打包购入以一笔款项购入多项没有单独标价的固定资产，则应将各项资产单独确认为固定资产，并按各项固定资产公允价值的比例对总成本 进行分配，分别确定各项固定资产的成本。借：固定资产A B C 应交税费应交增值税（进项税额）贷：银行存款2.自建（增值税是否记入成本？）建筑物购入物资借：工程物资（含税）贷：银行存款借：在建工程贷：工程物资领用材料、产品借：在建工程贷：库存商品应交税费增（销）借：在建工程贷：原材料（外购）应交税费增（进转）工资利息借：在建工程贷：应付职
47、工薪酬借：在建工程贷：长期借款应计利息完工借：固定资产贷：在建工程设备购入物资借：工程物资应交税费增（进）贷：银行存款借：在建工程贷：工程物资领用存货借：在建工程贷：库存商品借：在建工程贷：原材料（外购）工资利息借：在建工程贷：应付职工薪酬借：在建工程贷：长期借款应计利息完工借：固定资产贷：在建工程设备（增值税不记入成本）3.折旧影响因素（1）固定资产原价（2）预计净残值（3）固定资产减值准备（4）固定资产的使用寿命范围空间：除以下情况，企业应当对所有固定资产计提折旧：（1）已提足折旧仍继续使用的固定资产。（2）单独计价入账的土地。时间：当月增加 的固定资产，当月不计提折旧，从下月起计提折旧；
48、当月减少 的固定资产，当月仍计提折旧，从下月起不计提折旧。注意事项（1）固定资产 提足折旧后，不论能否继续使用，均不再计提折旧；提前报废的固定资产，也不再补提折旧。（2）已达到预定可使用状态但尚未办理竣工决算的固定资产，应当按照估计价值确定其成本，并计提折旧；待办理竣工决算后，再按实际成本调整原来的暂估价值，但不需要调整原已计提的折旧额。方法年限平均法双倍余额递减法：不考虑净残值工作量法年数总和法分录借：制造费用基本生产车间管理费用管理部门文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3
49、V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L
50、8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7E10Z2R9 ZR1I8T3V1H1文档编码:CC3L8A9B8F1 HF6A7