中级财务会计习题集参考答案第二版.doc

<p>《中级财务会计》习题集主编：韩冬芳 &nbsp; &nbsp; &nbsp; 参考答案
总 &nbsp;论
一、单项选择题
1.D; &nbsp;2.A; &nbsp;3.C; &nbsp;4.C; &nbsp;5.D; &nbsp;6.C; &nbsp;7.A; &nbsp;8.B; &nbsp;9.C; &nbsp;10.A
二、多项选择题
1.AD; &nbsp;2.ACD; &nbsp;3.ABCD; &nbsp;4.BD; &nbsp;5.BCD; 6.ABC; &nbsp;
7.AC; &nbsp;8.ABC; &nbsp;9.ABC; &nbsp;10.ABCD
三、判断题
1.×; &nbsp;2.√; &nbsp;3.√; &nbsp;4.×; &nbsp;5.×; &nbsp;6.√; &nbsp;7.√; &nbsp;8.×; &nbsp;9.√; &nbsp;10.×
第一章 货币资金
一、单项选择题
1.D; &nbsp;2.C; &nbsp;3.D; &nbsp;4.C; &nbsp;5.B; &nbsp;6.B; &nbsp;7.B; &nbsp;8.B; &nbsp;9.B; &nbsp;10.A
二、多项选择题
1.ABCD; &nbsp;2.ABCD; &nbsp;3.BCD; &nbsp;4.ACD; 5.ABD; &nbsp;
6.ABCD; &nbsp;7.AB; &nbsp;8.ABC; &nbsp;9.BC; &nbsp;10.ABCD
三、判断题
1.×; &nbsp;2.×; &nbsp;3.√; &nbsp;4.√; &nbsp;5.×; &nbsp;6.×; &nbsp;7.×; &nbsp;8.√; &nbsp;9.√; &nbsp;10.√;
11.×；12.√；13.√；14.√
四、业务题
1. &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;表2-1 &nbsp;银行存款余额调节表 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;单位：元
××年6月30日
项　目
金额
项　目
金额
银行存款日记账余额
82 500
银行对账单余额
90 000
加：（2）银行收妥款项
24 000
加：（4）内容
15 000

减：（1）银行已支付电话费
8 500
减：（3）企业已付款
2 000

（5）企业已付款
5 000

调节后余额
98 000
调节后余额
98 000
2.（1）借：其他货币资金——银行汇票 &nbsp; &nbsp; &nbsp; 20 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;20 000
&nbsp;（2）借：管理费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 300
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：其他货币资金——信用卡 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;300
&nbsp;（3）借：固定资产 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 50 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：其他货币资金——银行汇票 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 50 000
&nbsp;（4）借：其他货币资金——信用卡 &nbsp; &nbsp; &nbsp; &nbsp; 8 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;8 000
&nbsp;（5）借：其他货币资金——外埠存款 &nbsp; &nbsp; &nbsp; 30 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 30 000
&nbsp;（6）借：在途物资 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 20 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 应交税费——应交增值税（进项税额）3 400
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;6 600
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：其他货币资金——银行汇票 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 30 000
&nbsp;（7）借：其他货币资金——存出投资款 &nbsp; &nbsp; &nbsp;50 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 50 000
&nbsp;（8）借：交易性金融资产 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;30 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：其他货币资金——存出投资款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 30 000
3.（1）借：银行存款——美元 (＄80 000×6.929 5) ￥554 360
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：短期借款——美元 &nbsp; (＄80 000×6.929 5) &nbsp; &nbsp;￥554 360
（2）借：应收账款——美元户(＄50 000×6.919 9)￥345 995
&nbsp; &nbsp; &nbsp; &nbsp; 贷：主营业务收入 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;345 995
（3）借：银行存款——美元户(＄50000×6.9199) ￥345 995
&nbsp; &nbsp; &nbsp; &nbsp; 财务费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;690
&nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;346 685
（4）借：原材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 035 270
&nbsp; &nbsp; &nbsp; &nbsp; 应交税费——应交增值税（进项税额）175 995.9
&nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;175 995.9
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 银行存款——美元户 &nbsp;(＄150 000×6.901 8) &nbsp; ￥1 035 270
（5）借：银行存款——美元户(＄50 000×6.882 6) &nbsp;￥344 130
&nbsp; &nbsp; &nbsp; &nbsp; 贷：应收账款——美元户 &nbsp; &nbsp; (＄50 000×6.882 6) &nbsp; ￥344 130
（6）借：财务费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;(＄4 000×6.859 1) &nbsp;￥27 436.4
&nbsp; &nbsp; &nbsp; &nbsp; 贷：应付利息——美元户 &nbsp; &nbsp; (＄4 000×6.859 1) &nbsp; ￥27 436.4
（7）借：财务费用——汇兑差额 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 21 062
&nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款——美元户 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;21 062
银行存款——美元户期末外币余额
=＄200 000+＄80 000+＄50 000-＄150 000+＄50 000=＄230 000
银行存款——美元户期末人民币余额
=＄200 000×6.947 2+＄80 000×6.929 5+＄50 000×6.919 9-＄150 000×6.901 8+＄50 000×6.882 6=￥1 598 655
按照期末汇率折算的余额=＄230 000×6.859 1=￥1 577 593
汇兑差额=1 598 655-1 577 593=21 062
第二章 存货
一、单项选择题
1.A; &nbsp;2.C; &nbsp;3.B; &nbsp;4.C; &nbsp;5.D; &nbsp;6.B; &nbsp;7.C; &nbsp;8.C; &nbsp;9.D; &nbsp;10.C
二、多项选择题
1.ABC; &nbsp;2.ABD; &nbsp;3.ABD; &nbsp;4.ACD; &nbsp;5.ABC; &nbsp;
6.ACD; &nbsp;7.AC; &nbsp;8.ABC; &nbsp;9.ABC; &nbsp;10.ACD
三、判断题
1.√; &nbsp;2.×; &nbsp;3.×; &nbsp;4.×; &nbsp;5.√; &nbsp;6.×; &nbsp;7.√; &nbsp;8.×; &nbsp;9.×; &nbsp;10.√
四、业务题
1. 按先进先出法计算
&nbsp; &nbsp;发出材料实际成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 49 200
月末结存材料实际成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 11 700
按加权平均法计算
发出材料实际成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 48 720
月末结存材料实际成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 12 180
按移动加权平均法计算
发出材料实际成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 48 700
月末结存材料实际成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 12 200
2. 第一部分
（1）材料成本差异率=（500+600-600）/40 000+10 000+59 600）=0.456 2%
（2）发出材料负担的成本差异额=70 000×0.456 2%=319.34（元）
（3）月末结存材料实际成本=（40 000+10 000+59 600-70 000）+（500-319.34）=39 780.66
第二部分
有关的会计处理如下：
（1）5月5日收到材料
借：原材料——甲 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;10 000
&nbsp; &nbsp;材料成本差异——原材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;600
&nbsp; &nbsp;贷：材料采购——甲 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 10 600
（2）5月15日从外地购入材料
借：材料采购——甲 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;59 000
&nbsp; &nbsp;应交税费——应交增值税（进项税额） &nbsp;10 030
&nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 69 030
（3）5月20日收到材料
借：原材料——甲 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;59 600
&nbsp; &nbsp;贷：材料成本差异——原材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;600
&nbsp; &nbsp; &nbsp; &nbsp;材料采购——甲 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 59 000
（4）5月末汇总发出材料和结存材料成本差异
借：生产成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;70 000
&nbsp; &nbsp;贷：原材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 70 000
借：生产成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;319.34
&nbsp; &nbsp;贷：材料成本差异 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 319.34
3. （1）借：原材料——甲材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;20 800
&nbsp; &nbsp; &nbsp; &nbsp; 应交税费——应交增值税（进项税额） 3 400
&nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;24 200
（2）借：在途物资——乙材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 16 120
&nbsp; &nbsp; &nbsp; &nbsp; 应交税费——应交增值税（进项税额） &nbsp;2 720
&nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;18 840
（3）借：在途物资——甲材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 11 700
&nbsp; &nbsp; &nbsp; &nbsp; 应交税费——应交增值税（进项税额） &nbsp;1 836
&nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 13 536
（4）借：原材料——乙材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;16 120
&nbsp; &nbsp; &nbsp; &nbsp; 贷：在途物资——乙材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;16 120
（5）借：原材料——乙材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;21 000
&nbsp; &nbsp; &nbsp; &nbsp; 应交税费——应交增值税（进项税额） &nbsp; 3 570
&nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 24 570
（6）借：预付账款——康泰工厂 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 150 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; ——雅戈工厂 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;55 000
&nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 205 000
（7）借：原材料——甲材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 16 600
&nbsp; &nbsp; &nbsp; &nbsp; 应交税费——应交增值税（进项税额） &nbsp;2 720
&nbsp; &nbsp; &nbsp; &nbsp; 贷：应付账款——红星工厂 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 19 320
（8）借：原材料——甲材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 9 750
&nbsp; &nbsp; &nbsp; &nbsp; 其他应收款——运输单位 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 2 256
&nbsp; &nbsp; &nbsp; &nbsp; 贷：应交税费——应交增值税（进项税额转出） &nbsp; &nbsp; &nbsp;306
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 在途物资——甲材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;11 700
（9）借：应付账款——红星工厂 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;19 320
&nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;19 320
（10）借：原材料——乙材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 160 800
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;应交税费——应交增值税（进项税额）27 200
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：预付账款——康泰工厂 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 188 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借：预付账款——康泰工厂 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;38 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 38 000
（11）借：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;2 256
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：其他应收款——运输单位 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;2 256
（12）借：原材料——乙材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;43 280
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;应交税费——应交增值税（进项税额） 7 106
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;50 386
&nbsp; &nbsp; &nbsp;借：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 4 614
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：预付账款——雅戈工厂 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 4 614
（13）按加权平均法计算的材料单位成本
甲材料=（49 200+20 800+16 600+9 750）/（12 000+5 000+4 000+2 500）
=4.10（元）
乙材料=（16 120+21 000+160 800+43 280）/（800+1 000+8 000+2 200）=20.1（元）
借：生产成本——基本生产成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 85 700
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;——辅助生产成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 44 220
&nbsp; &nbsp;制造费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 6 150
&nbsp; &nbsp;管理费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 11 320
&nbsp; &nbsp;贷：原材料——甲材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;75 030
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;——乙材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;72 360
4.[参考答案]
A产品的可变现净值=280×（13-0.5）=3 500（万元），大于成本2 800万元，则A产品不用计提存货跌价准备。
B产品有合同部分的可变现净值＝300×（3.2－0.2）＝900（万元）
其成本＝300 × 3＝900（万元），则有合同部分不用计提存货跌价准备。
无合同部分的可变现净值＝200×（3－0.2）＝560（万元），
其成本＝200×3＝600（万元），应计提存货跌价准备＝600－560＝40（万元）
C产品的可变现净值＝1 000×（2－0.15）＝1 850（万元），其成本是1 700万元，则C产品不用计提前准备，同时要把原有余额150-100=50（万元）存货跌价准备转回。
D配件对应的产品C的成本＝600＋ 400×（1.75－1.5）＝700（万元）
可变现净值＝400×（2－0.15）＝740（万元）
C产品未减值，则D配件不用计提存货缺价准备。
2008年12月31日应转回的存货跌价准备＝50－40＝10（万元）
会计分录：
借：资产减值损失 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40
贷：存货跌价准备——B产品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;40
借：存货跌价准备——C产品 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;50
贷：资产减值损失 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 50
五、综合题
1）计算A产品计提的减值准备：
A产品须用B材料900千克的成本=750×0.12十150×0. 14=111（万元）
A产品完工验收入库的成本=111＋30＋9=150(万元）
A产品可变现净值=110-6=104（万元）
A产品计提存货跌价准备的金额=150－104=46（万元）
（2）计算剩余B材料计提减值准备：
B材料的账面价值=300×0.14+300×0.15=87（万元）
A产品成本=87+26=113（万元）
A产品可变现净值=60－4=56（万元）
判断：由于A产品可变现净值低于A产品成本，因此B材料应按成本与可变现净值孰低计量。
B材料可变现净值=60－26-4=30（万元）
B材料计提存货跌价准备的金额=87－30=57（万元）
（3）编制会计分录：
借：资产减值损失——计提的存货跌价准备 &nbsp; &nbsp; （46+57）103
&nbsp; &nbsp; &nbsp; &nbsp;贷：存货跌价准备 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 103
（4）计提的减值准备减少2008年净利润=103×（1－25%）=77.25（万元）。
第三章 固定资产
一、单项选择题
1.C; &nbsp;2.A; &nbsp;3.C; &nbsp;4.C; &nbsp;5.C; &nbsp;6.D; &nbsp;7.A; &nbsp;8.B; &nbsp;9.A; &nbsp;10.A
二、多项选择题
1.ABD; &nbsp;2.ABCD; &nbsp;3.ABCD; &nbsp;4.ABCD; &nbsp;5.ABCD; &nbsp;6.ABCD; &nbsp;7.AC; &nbsp;8.AB; &nbsp;9.ABC; &nbsp;10.BC
三、判断题
1.√; &nbsp;2.×; &nbsp;3.×; &nbsp;4.×; &nbsp;5.×; &nbsp;6.×; &nbsp;7.√; &nbsp;8.×; &nbsp;9.√; &nbsp;10.×
四、业务题
1. （1）固定资产入账价值＝105 300＋11 700＋40 000＋3 000＝160 000(元)
（2）会计分录：
购入为工程准备的物资：
借：工程物资 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;117 000
贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;117 000
工程领用物资：
借：在建工程——仓库 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 105 300
&nbsp; &nbsp; &nbsp; &nbsp;贷：工程物资 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 105 300
剩余工程物资转作企业生产用原材料：
借：原材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;10 000
&nbsp; &nbsp; &nbsp; &nbsp;应交税费——应交增值税（进项税额） &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 700
&nbsp; &nbsp; &nbsp; &nbsp;贷：工程物资 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 11 700
工程领用生产用原材料：
借：在建工程——仓库 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 11 700
&nbsp; &nbsp; &nbsp; &nbsp;贷：原材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 10 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;应交税费——应交增值税（进项税额转出） &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1 700
分配工程人员工资：
借：在建工程——仓库 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40 000
&nbsp; &nbsp; &nbsp; &nbsp;贷：应付职工薪酬 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40 000
辅助生产车间为工程提供的劳务支出：
借：在建工程——仓库 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 3 000
&nbsp; &nbsp; &nbsp; &nbsp;贷：生产成本——辅助生产成本 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3 000
工程达到预定可使用状态并交付使用：
借：固定资产 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 160 000
&nbsp; &nbsp; &nbsp; &nbsp;贷：在建工程——仓库 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 160 000
（3）该项固定资产 2011年的折旧额
＝160 000 ×（1－10％） ×5／15×4／12＋160 000× （1－10%）×4／15 ×8／12＝41600元。
2. 第一部分，采用年限平均法对固定资产计提折旧：
2006年、2007年的折旧额=50 000（1－10%）/5=9 000（元）
月折旧额=9 000/12=750（元）
借：制造费用——折旧费 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 750
&nbsp; &nbsp;贷：累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;750
第二部分，采用年数总和法对固定资产计提折旧：
2006年折旧额=50 000（1－10%）×5/15=15 000（元）
月折旧额=15 000/12=1 250（元）
借：制造费用——折旧费 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1250
&nbsp; &nbsp;贷：累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1250
2007年折旧额=50 000（1－10%）×4/15=12 000（元）
月折旧额=12 000/12=1 000（元）
借：制造费用——折旧费 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 000
&nbsp; &nbsp;贷：累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1 000
第三部分，采用双倍余额递减法对固定资产计提折旧：
2006年折旧额=50 000×2/5=20 000（元）
月折旧额=20 000/12=1 667（元）
借：制造费用——折旧费 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 667
&nbsp; &nbsp;贷：累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1 667
2007年折旧额=（50 000－20 000）×2/5=12 000（元）
月折旧额=12 000/12=1 000（元）
借：制造费用——折旧费 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 000
&nbsp; &nbsp;贷：累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1 000
3. &nbsp;（1）编制自行建造固定资产的会计分录：
&nbsp;①购入为工程准备的物资：
&nbsp; &nbsp;借：工程物资 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 351
&nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;351
&nbsp;②工程领用物资：
&nbsp; &nbsp;借：在建工程 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 351
&nbsp; &nbsp; &nbsp; &nbsp;贷：工程物资 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;351
&nbsp;③工程领用原材料：
&nbsp; &nbsp;借：在建工程 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;46. 80
&nbsp; &nbsp; &nbsp; &nbsp;贷：原材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 40
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;应交税费——应交增值税（进项税额转出） &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;6.80
&nbsp;④应付工程人员职工薪酬：
&nbsp; &nbsp;借：在建工程 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;142. 20
&nbsp; &nbsp; &nbsp; &nbsp;贷：应付职工薪酬 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 142.20
&nbsp;⑤2007年 4月 5日工程交付使用：
&nbsp; &nbsp;借：固定资产 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;（351＋46. 80＋142. 20）540
&nbsp; &nbsp; &nbsp; &nbsp;贷：在建工程 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 540
（2）分别计算2007年、2008年、2009年计提折旧：
2007年折旧额=（540－15）×6/21×8/12=100（万元）
2008年折旧额=（540－15）×6/21×4/12+（540－15）×5/21×8/12
=133. 33（万元）
&nbsp; &nbsp;2009年折旧额=（540－15）×5/21×4/12＋（540－15）×4/21×6/ 12=91. 67（万元）
（3）编制2009年10月 13日报废固定资产的会计分录：
①借：固定资产清理 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 215
&nbsp; &nbsp; &nbsp; &nbsp;累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; （100＋133. 33＋91. 67）325
&nbsp; &nbsp; &nbsp; &nbsp;贷：固定资产 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;540
②支付清理费用：
借：固定资产清理 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;15
&nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;15
③残料变卖收入：
借：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;300
&nbsp; &nbsp; &nbsp;贷：固定资产清理 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;300
④借：固定资产清理 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; （300－15－215）70
&nbsp; &nbsp; &nbsp; &nbsp;贷：营业外收入——处置非流动资产利得 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 70
4. （1）本租赁属于融资租赁。
&nbsp; 理由：该最低租赁付款额的现值
＝1 000／（l＋6％）＋1 000／（l＋6％）2＋100／（1+6％）2＝1 922.40（万元）
占租赁资产公允价值的90％以上，因此符合融资租赁的判断标准，该项租赁应当认定为融资租赁。
&nbsp;（2）起租日的会计分录：
&nbsp; &nbsp;最低租赁付款额＝1 000×2＋100＝2 100(万元)
&nbsp; &nbsp;租赁资产的入账价值＝1 922.40万元
&nbsp; &nbsp;未确认的融资费用＝2 100－1 922.40＝177 60(万元)
&nbsp; &nbsp;借：固定资产——融资租人固定资产 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 922.40
&nbsp; &nbsp; &nbsp; &nbsp;未确认融资费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;177.60
&nbsp; &nbsp; &nbsp; &nbsp;贷：长期应付款——应付融资租赁款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;2 100
&nbsp;（3） ①2004年 12月 31日：
&nbsp; 支付租金：
&nbsp; &nbsp;借：长期应付款——应付融资租赁款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 000
&nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1 000
&nbsp; 确认当年应分摊的融资费用：
&nbsp; 当年应分摊的融资费用＝1 922.40×6％＝115.34(万元)
&nbsp; &nbsp;借：财务费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 115.34
&nbsp; &nbsp; &nbsp; &nbsp;贷：未确认融资费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;115.34
&nbsp; 计提折旧：
&nbsp; 计提折旧＝( 1922.40－100)／2＝911.20(万元)
&nbsp; &nbsp;借：制造费用——折旧费 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;911.20
&nbsp; &nbsp; &nbsp; &nbsp;贷：累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;911.20
&nbsp; ②2005年12月31日：
&nbsp; &nbsp;支付租金：
&nbsp; &nbsp; 借：长期应付款——应付融资租赁款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 000
&nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1 000
&nbsp; &nbsp;确认当年应分摊的融资费用：
&nbsp; &nbsp;当年应分摊的融资费用＝[1 922 .40－（1 000－115.34）]×6％＝62.26(万元)
&nbsp; &nbsp; 借：财务费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;62.26
&nbsp; &nbsp; &nbsp; &nbsp; 贷：未确认融资费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;62.26
&nbsp; &nbsp;计提折旧：
&nbsp; &nbsp;计提折旧＝（1 922. 40－100）／2＝911.20(万元)
借：制造费用——折旧费 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;911.20
&nbsp; &nbsp; &nbsp; &nbsp;货：累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;911.20
归还设备：
借：长期应付款——应付融资租赁款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;100
&nbsp; &nbsp; &nbsp; &nbsp;累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1 822.40
&nbsp; &nbsp; &nbsp; &nbsp;贷：固定资产——融资租入固定资产 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 922.40
5. （1） 长期应付款入账金额＝3 800－800＝3 000（万元）
&nbsp; &nbsp;计算总价款的现值＝800＋1 000 ×2.673 0＝3 473（万元）
&nbsp; &nbsp;设备的入账价值＝3 473＋27＝3 500（万元）
未确认融资费用＝3 800－3 473＝327（万元）
（2）2007年未确认融资费用摊销＝（3 000－327）×6％＝160.38（万元）
2008年未确认融资费用摊销＝[（3 000－1 000）－（327－160.38）］×6％
＝110（万元）
2009年未确认融资费用摊销＝327－160.38－l10＝56.62（万元）
（3）2007年应计提的折旧＝（3 500－80）× 5／15×9／12＝855（万元）
2008年应计提的折旧
＝（3 500－80）× 5／15×3／12＋（3 500－80）×4／15 ×9／12＝969（万元）
2009年应计提的折旧
＝（3 500－80）× 4／15×3／12＋（3 500－80）×3／15×9／12＝741（万元）
（4）①2007年度：
借：在建工程 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3 473
&nbsp; &nbsp; &nbsp; &nbsp;未确认融资费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 327
&nbsp; &nbsp; &nbsp; &nbsp;贷：长期应付款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 3 000
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 800
借：在建工程 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 27
&nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;27
借：固定资产 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3 500
&nbsp; &nbsp; &nbsp; &nbsp;贷：在建工程 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;3 500
2007年末付款时：
借：长期应付款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 000
&nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 000
借：财务费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;160.38
&nbsp; &nbsp; &nbsp; &nbsp;贷：未确认融资费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;160.38
2007年末计提折旧：
借：制造费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;855
&nbsp; &nbsp; &nbsp; &nbsp;贷：累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;855
②2008年末付款时：
借：长期应付款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 000
&nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1 000
借：财务费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;110
&nbsp; &nbsp; &nbsp; &nbsp;贷：未确认融资费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;110
2008年末计提折旧：
借：制造费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;969
&nbsp; &nbsp; &nbsp; &nbsp;贷：累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;969
③2009年未付款时：
借：长期应付款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1 000
&nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;1 000
借：财务费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;56.62
&nbsp; &nbsp; &nbsp; &nbsp;贷：未确认融资费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;56.62
借：制造费用 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 741
&nbsp; &nbsp;贷：累计折旧 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 741
五、综合题
（1）编制2010年10月10日取得该设备的会计分录。
借：在建工程 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; （500＋85＋2）587
&nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;587
（2）编制设备安装及设备达到预定可使用状态的会计分录。
借：在建工程 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 23
&nbsp; &nbsp; &nbsp; &nbsp;贷：原材料 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 10
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;应交税费——应交增值税（进项税额转出） &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 1.7
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;应付职工薪酬 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;11.3
借：固定资产 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 610
&nbsp; &nbsp; &nbsp; &nbsp;贷：在建工程 &nbsp; &nbsp; &nbsp;</p>