中级实操会计师模拟试题.docx
(8) (1.)(9)(三)(fr)()(三)(T)Moontr(CearOTKTW<t)gtrCtarwiu»B11xe©J3CM.(M>Oi1.rrtfiuJr(IfttWXMSctc11Jt1.rr(9>c11r“,工CKWI<<>«ww<<t>“UBAMWesmUIfiTfT(>HUTMtVXM3MfKW1.-(>(0MTTnWirr*BOX11mncm(i(»»MM*0TC"JUB"111¾rnrv.wig,t>rt0>星_“睢一1.Jh.:UBrWSBM,。r.t»cx.U1.1.>f;c三<.torjr.r.,r0*k11rrC皆产;*7X匕“,¥>CCTtCE&,JC:«W1E4.W:«.c1.t>15Imsrr.<I,r3c>,KC1.t”:11nr(M*.:<<J.YK.GN.K1.E、IXC,也«1_;3M11,MfGEXbU.W1.1.,t1r.AM<>OeM.KM:%:IJCMmfTSE4.S2k"格:135FJ3JJEKHnXi.Y:仁-1V1IfJ1.“6,AJray)KK!>rr.8gnwfj5IX*j3X1.CIMK,n.i!6r3CXV.八d6:,耳1.【,、*.>v、,此<X',J1."迎na瞬,>'F代.C*21.*A1【:。9引.但:/!I"CiiTH,小H11>u8EJgTiBtme1.f>1#尔»7«).,产“FK.÷iBK:MNiJMAh.中科Xby*:XK*11r11”工5.12e.RmJZiJu.rH*IE:«f-一»?*«xrbni1;卬"4)6小Hiarzf1.HHi.-Mtay-3斯,0!Fnj,!j三.”UJ»!»X”后.,等)«»»K7:;!;IVMHy例.'BM5三MK1.BfVIMOX!RB.:>-v»»V4.4T1.,、:XWKEQTMrEa;IJAJXWd心.13;X瓶J1.BTTf1.W!»“w,0ktta.hk工f,7XJKJ口双UWk4K.U2.1.t!ptrJVV.RIJw*1i,rmaJXEnUJ=J<;HM;.'*e.«1.;W.6AQ工.!«ITrnvra”£工61“B三M、:X>K.MU.U:*:m8IKviIuiIH出息通-,3%;9KtJ,咏IrEm1.rFEWUMttWtttM-¾产,%54-*_nw«11»E”(»M4"jw3三ityts7年AWNf,二B1"JE”'IS)S*/«U稣VMAtiKMMBW33fe登会$»理*事*玉*;1.NH修热(MgItIdB:阕q脚注影场I!加甘律明由龙也叶剂媪毛口由HOJ但“刑身皆睥甘于用耳T:删牛潟'9'-(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3f份的相关资料如下总分类账试算平衡龙)£分突蚪禅平衡我2014*3«ffi.wan«IW。方*Rt”嬉方*Ttfr方MO三三1001.nna1396560OMMEOOW384560055COCO1皎Wf1.W£1229036?00»IgSI3251MM3224472734S443OCO诃12R佬X市TIW000012iiSB137457500I冯10行OCOIiOi女鸟住产00o1t30Cd)0)0ISXDCOW010000间CQJ3UM(WooGmttS2M8320OOISRn父防IR2044<43011oroIiJI行也<?H100OOICCOTW000<ncoroOCO1221乂百依It2O3KQOOOI28550521152082815SoooOCO1州3肘挖288345700Ba*0361SOp1.912258472MOCO,4K摩齐番八175341158QOI72MP1;出印夯1637第40OCO,41181«)40eo1WJW0)I的)140215?初36o“01XW*M«)6Mgow)«n«0«加®OWAwet*tw:00OM2cmro000W2W262OInn无电发产5W?»®00OOIOW00)5667MOBOCOt*W100M5?310t00397M0555939¾02002M2B456556S74)36?祝8印000m×3力0300OMI扣”倒第nc3esQoOOCO力11nrFPHO1嫡MS15博就Nig川外OCD1517714HZ曾E«0。立1WMMWHMU0«nm4KNoIK«mtt0051.M01.用6(»2MW000WICO1.OCO*01.0010COJCO30JOWOW000100mUHoaID100195汨38420003001436759M“03*MM1003163(221O3M52I3SIKIUK500“1071334H.三W0014W5CO7112CWO320OmOCCI<M32717n生产京*0000»您4”第博而3?G516籍代o勺01做金费用20。851M541Ott)o切0111曾米多。入00OOIIMIM51W15WWOBOCO*111tte0000»OWOWOWOCO%361ZM100OOB15003IMW0orotw篁骨代*0000»8MC423593(4i<35OOoOCO市03r±iSM00OOt96K07I1)7IOCCoUoiWMR00Og<5叩笈必尔篝OCD0(0WQHM00OS川明笏SAM的OWOWUw00GM31V¾51JUR川000OCO*711r*n00OM531503»15000OWOCO碗1m<nw*1000o11365O44511363M4500MOIooOOt2EOQO3式800QOOOCOW1.t47241气39747?期依39710057259)631ttK5S3M49)fM6443iM根据上述资料完成填制下列资产负债表中项目的鬼写(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)未分配利润():(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”7941374.84);(4)固定资产(16853447.80);(5)无形资产(5111361):C6)资产总计(39906183.64):(7)应付账款(2218363.80);(8)负债合计(10865463.29):(9)未分配利涧(1763392051):(10)流动负债合计(5865463.29):3、宜佳皮具制品有限公司生产各类皮具产品,以下是该公司生产手袋的过程,请补充完整并回答相关问题.