中级实操会计师模拟试题1.docx
一'小综合题:1、宜佳皮具制品有限公司2014年3月生产成本计算明细非具体计算结梁如下图:已知资总补充WF为生产共计航JC呈衰中18则的栽.生产,本计算工总表MR21.4<*>H“偏,MiVtg1.tAiIAAIRW的BKttNtr*MaIffAIX。舞*itea>"m<1>,MmrIMdMUJ2U,*8<)IMM15U*MM»r<<>14,川M(S>MtJMMMWi<*9MC1H<>Ujnnruc»Et广#(2)Mmoo<)IMMJDir<<4I3S1<<>314QMU“切"an>jr,IMJT1.(IO)»4FWH产35Ja(ntMiJ3MV4J5r<1no>W1.404U95>UtMtt生产网本计Wq-我rDi三Iy(-八IuUd>HBt1.1.*rMI”虹(3约»AtBA4E4tMMHH-j三0'*3jnH:HwU一MNtMMttMi*t!1.!J1>CK,!2'4i!J夕UfUCA;<r"Vrr:*MK*(<*I,KF"、tuX传'产,Mt55-JSC界*vHfiK孕1,喝郴|B.BXi«*M1IZ41,纪TUti:VkIt!7E1.WRXC:MU'KtMR'"'M,4U11)9三!MUM?:1*t*x>a*M2KJtfKfJC5!,何iMKBI1.K"?T1."1K:TMixa0一«'M1.AH?2I<M'tgr<JM,;;;W1.1.、*,."、Ef,J4jj_IPkI»»f*”里,工必,K'*>*<不可i)wR,!I:.-XWK£1MWSE:X!FtK,4xr:rnE,«65Jt'2UUf¼1:'Yr*UUOMZX1KXHP三zxmoat*U»M!4,1£H,iM.r,uminmu:X1.IX三rs律1侵I1.n-r.1HT>1<冲.JArf士3不7丁雨Sv*.1.XiirI1X114MK1型5:.«J'I9Ot11BItkIy'KKXnu)Rei<"?:JJP!SKJE»*?:iCHCIX"ri4C4ItraMrung.I,'!潭瓯口tMMA,MK1UC1PggUtiff1.1.IXI1*3:¾jj1.7”.r:;;-Xt37»-5ti2T1必明】t公Ia1二,trt,51.Wtrjr.Mik't,-1*,IIJUI33IKzaUiey"51M1.:M*H:W1.f'1,K*B12C2I;K*KTtu*taIUBH"IHi'21H*5IMK】冈,J1.1.jSG"JHXCU.广JMdSJIi司:X1.4V)5.JCT,|U;tIWiK;I'C'r3>11>!XX11>!»1FJ必”.,“C艘】12川7I一1辿.;豆一(1)(2) (4)(5)(6)(7)(8)(9) :(10) ;答案;1,5722646.262,6041253、-160649.254、11650055,345471.636、 4016.377.15144938、-18393.269,47288.2010、163807.822、某公司2014年3月份的相关资料如下总分类账试算平衡表)201碑3月*惧元“口&4率方望f5*rw货方口"统得方时今贷方,o熔斗延1W6W003M(O)Oe3MQ0湖”0OCO“行。松6162omUtMtna10杨破23么用43OW“12税房Wa1.iOW0032CO3105”1B?45?S0012S6W39OCO文,性宣户Om0031g"CO30B00)moOCOsrw00)00)mxmgTojco1000«00(0StWkKW(6)20OO)4«&第n52$W,2。44¼W73OCO*3111etOW003CTMOBOoO«030«0OCO1221203520m0032W5MOOZmg2ioaoOCOVa28610445?0035烟加86ixn,OW1?如笫”0«?却八?8卬)5IWPH40OCO"1411WMWM8U343OM16R30B16131103101715)eOCOIMnax*2S3176O3003S20C030D002511387SOOCOIMe*ittH00038716K2餐OOC北113iQO0«0N282O、沏抬臂产64P)(>)O)00>0001005«划“0OCO力CeIrW*OOT¼5D1O30091)00OQOWW)9CO0?GtmrOcn2M2BiM669743D67332O3SOooK1BJ53tO¾erOCH0031如3阳951303881ooOCO¾11RfTRISk0«IWIMMM1侬例加2W5m8«。初1M77MMtrrwwOW玄中(MIMU)oiugo刈加达01性Uf1.*0512WO376BKOB2U2S00080W3CO30C0知01实京黄*0IOwOE8SGOb00oeoIC03C03wm公S0«1406W8400OMIWMSMXG«««OW力o*s2inOMM1.0715MXMHNHKOWU225W7U2C0300208000001C2323717切01切000322247%96522195937405163325OCO'13MitWROtt)QS51Mi4151"80«00(0“北多住入O(WOM1O3S">”Ig1”50OtOOtO*111me.OOT003OOCeoo090OCO%301rAMto003ISODeooDQOOCO¾40主,处0003机64卬358C64M?)5oeoOCO*士侬TMHtOOO)00)/侬?1%靖?1OMOW01M*f1.OOTOOIC½42%CSXZ96OeoOW切8WW*0003S4>7953BMS78538ooOCO依Q300300331375513137551OiOOWWIr4X0。)0«W1W0I611M00QMOW七6Ff*MWKOW00311WMS11M904H000OCO%301UWVtTI1.StMI00032C030D28Bg080OCOt47248263974726197100572W36I15572S93SB4939力0M妙弘450M根据上述资料完成班制下列资产负债表中项目的填写(1)货币资金():(2)存货():(3)流动资产合计():(4)固定资产():(5)无形资产();(6)资产总计():(7)应付账款():(8)负债合计():(9)未分配利湖();(10流动负债合计():答案:(1)货币资金(7354614.42):(2)存货(4068579.69):(3)流动资产合计(17941374.84);(4)囚定资产(16853447.80):(5)无形资产(5111361):(6)资产总计(39906183.64);(7