全国通用会计初级职称考试《会计实务》押秘模拟试题05答案版.doc

1、thrift of excellent traditional and style lack deep of understanding, one-sided think in now of good situation Xia, economic smooth more fast development, and reform made major progress, and people living significantly improve, and social the career made new progress, no necessary always hard has, n

2、o awareness to China also has many poverty area, and also has many poverty population of exists, more living improve has, more need keep hard of style. Three is not strictly honest. Total thought units is a water sector, clean self-discipline away from himself too far, no real processing good living

3、 of improve and hard, and thrift excellent traditional of relationship, no effective do comply with Constitution and party of regulations must from I do up, no right mercy good bitter Le, and wealth of relationship, no right awareness to in comply with Constitution and party of regulations aspects e

4、veryone has accountability. Four, future direction and improvement measures 1, belief and faith, strengthen party spirit. One is to firmly establish the noble ideals of struggle for the ideals of communism, communist struggle for life, ready to sacrifice everything for the party and the people. Seco

5、nd is to continuously improve the quality and standard of political, conscientiously study Deng Xiaoping theory and “three represents“ important thought and the scientific Outlook on development, implement the partys basic program for the primary stage of socialism, adhere to the correct political o

6、rientation, maintain highly consistent with the CPC Central Committee, is good at theories of socialism with Chinese characteristics to analyze and solve problems. Third, strengthening the party spirit and the world transformation, perseverance of the party Constitution, relive Party vows to establi

7、sh correct world Outlook, Outlook on life and the world, practically embodies ideals and beliefs into action, combine lofty ideals and practical activities, transforming the objective world, actively participate in the great practice of building socialism with Chinese characteristics. 2, keep the pu

8、rpose in concept, changing the style of work. First, keep in mind that the purpose of serving, adhere to assuming power for the people, keep in mind the people and care about people, and the joys and sorrows of the masses, .According to city discipline, and municipal organization Department requirem

9、ents, today we held “implement implementation independent Commission against corruption guidelines effective strengthening led cadres style construction“ topic democratic life, main task is close contact thought, and work actual, control check district Standing Committee team and the personal in imp

10、lementation independent Commission against corruption guidelines Shang exists of problem, in-depth carried out criticism and self-critical, further clear rectification direction and measures, effective enhanced clean politics of consciousness and initiative, firm set good of ruling image. Before the

11、 meeting, the way we take surveys solicited a views, combed, related to team buildingproject work, cadres, cadres selection and other aspects of a total of 19, further defined the direction of rectification, enhancing the pertinence and effectiveness of democratic life. Good for this meeting, we req

12、uested the Standing Committee of the municipal party Committee, municipal Secretary General Tang Wenjin, the City Commission for discipline inspection Standing Committee Yang Xu, Jiang Jixue, Deputy Director of the personnel office, and other leading comrades present guidance allows us to warm appla

13、use for their welcome and thanks! Below, I first District Committee member of the 20XX team annual democratic meeting implementation of the corrective measures, as well as member of the team and of my own report guidelines for the implementation of the independent Commission against corruption state

14、ment invited leaders and comrades criticism. First, annual party on the 20XX team, Member of democratic life action plan implementation year 20XX, district democratic meeting a member of the team on “study and practice the scientific Outlook on development“ theme, find a project supporting strong en

15、ough, the industry well enough, urban construction management level needs to be improved, livelihood improvement needs to be strengthened, district team itself, such as the five aspects. Year of 20XX, we find out the problems mentioned above, based on actual Shunqing construction and development, co

16、nscientiously sum up improvements, achieving significant development results and effectiveness of their work. (A) highlight the project handle, maintain high growth of investment. Adhere to the strategy as a Foundation, carrying out projects to promote increased stamina important. One is to increase

17、 the intensity of projects towards. Actively seek national and provincial policy support, superior special transfer payments, a variety of additional income will top 700 million Yuan, a number of key infrastructure projects, livelihood projects, industrial projects into the cage. Second, increasing

18、the project attracts. This year a total of 23 signed a major project, of which 14 billion project, China Metallurgical group, vanke group, Guangdong hengda group, Taiwan Ruentex group, on the RI group, Shenzhen Kaisa, jifeng agricultural machinery, Mercedes-Benz, Audi 4S store and other large enterp

19、rises and projects have settled in Shunqing. Third, strengthen project construction. Annual implementation focus project 39 a, fixed assets investment total will breakthrough 12 billion yuan, created district yilai history high, South door dam, and five in shop old city transformation, and Ying Chin

20、a industrial concentrated district construction, and city main road construction, and Northeast steam Trade Center, and modern farmers industry Park, and vocational education city, and low rental, and also room construction, and features blocks build, and farmers market transformation, and “rural ve

21、rsion“ Street transformation, focus engineering speed up implementation, effectiveness obviously. Expected to be achieved this year, area-wide GDP 17 billion全国通用会计初级职称考试会计实务押秘模拟试题05 答案版1 下列各项中，影响固定资产折旧的因素有（ABCD） 。A固定资产原价 B固定资产的预计使用寿命C固定资产预计净残值 D已计提的固定资产减值准备解析：影响固定资产计提折旧的因素有：固定资产原价，固定资产的预计使用寿命，固定资产预计

22、净残值已计提的固定资产减值准备2.2012 年 6 月建造厂房领用材料实际成本 20000 元，计税价格为 24000 元，该项业务应计入在建工程成本的金额为（ B ）元。A.20000 B.23400 C.24000 D.28000解析：领用外购的原材料用于建造厂房，厂房是不动产，领用的原材料的进项税额不能抵扣，要做进项税额转出，会计处理：借：在建工程 23 400贷：原材料 20 000应交税费应交增值税（进项税额转出） 3 400温馨提示：请加微信号：KuaiJiQ 添加后在微信内回复汉字：“会计资料”即可免费自动获取百度云盘内的会计各类考试资料及视频，题库.等等，很全面详细的资料。资料

23、是存于白云云盘当中，电脑，手机都可以直接保存，或者在线看.都方便！如有其他问题,请加发布人 QQ一.大地公司是深圳福田区一家一般纳税人企业，适用的增值税税率为 17%。该公司2011 年 12 月发生如下经济业务：（1）11 日该公司购买了一台需要安装的生产性设备，该设备不含税价款为 14000 元，增值税为 2380 元，另安装时支付安装费 250 元，支付安装人员工资 250 元，支付其他费用 500 元。以上款项除了工资未支付外其他的全部通过外埠存款支付。thrift of excellent traditional and style lack deep of understandin

24、g, one-sided think in now of good situation Xia, economic smooth more fast development, and reform made major progress, and people living significantly improve, and social the career made new progress, no necessary always hard has, no awareness to China also has many poverty area, and also has many

25、poverty population of exists, more living improve has, more need keep hard of style. Three is not strictly honest. Total thought units is a water sector, clean self-discipline away from himself too far, no real processing good living of improve and hard, and thrift excellent traditional of relations

26、hip, no effective do comply with Constitution and party of regulations must from I do up, no right mercy good bitter Le, and wealth of relationship, no right awareness to in comply with Constitution and party of regulations aspects everyone has accountability. Four, future direction and improvement

27、measures 1, belief and faith, strengthen party spirit. One is to firmly establish the noble ideals of struggle for the ideals of communism, communist struggle for life, ready to sacrifice everything for the party and the people. Second is to continuously improve the quality and standard of political

28、, conscientiously study Deng Xiaoping theory and “three represents“ important thought and the scientific Outlook on development, implement the partys basic program for the primary stage of socialism, adhere to the correct political orientation, maintain highly consistent with the CPC Central Committ

29、ee, is good at theories of socialism with Chinese characteristics to analyze and solve problems. Third, strengthening the party spirit and the world transformation, perseverance of the party Constitution, relive Party vows to establish correct world Outlook, Outlook on life and the world, practicall

30、y embodies ideals and beliefs into action, combine lofty ideals and practical activities, transforming the objective world, actively participate in the great practice of building socialism with Chinese characteristics. 2, keep the purpose in concept, changing the style of work. First, keep in mind t

31、hat the purpose of serving, adhere to assuming power for the people, keep in mind the people and care about people, and the joys and sorrows of the masses, .According to city discipline, and municipal organization Department requirements, today we held “implement implementation independent Commissio

32、n against corruption guidelines effective strengthening led cadres style construction“ topic democratic life, main task is close contact thought, and work actual, control check district Standing Committee team and the personal in implementation independent Commission against corruption guidelines Sh

33、ang exists of problem, in-depth carried out criticism and self-critical, further clear rectification direction and measures, effective enhanced clean politics of consciousness and initiative, firm set good of ruling image. Before the meeting, the way we take surveys solicited a views, combed, relate

34、d to team buildingproject work, cadres, cadres selection and other aspects of a total of 19, further defined the direction of rectification, enhancing the pertinence and effectiveness of democratic life. Good for this meeting, we requested the Standing Committee of the municipal party Committee, mun

35、icipal Secretary General Tang Wenjin, the City Commission for discipline inspection Standing Committee Yang Xu, Jiang Jixue, Deputy Director of the personnel office, and other leading comrades present guidance allows us to warm applause for their welcome and thanks! Below, I first District Committee

36、 member of the 20XX team annual democratic meeting implementation of the corrective measures, as well as member of the team and of my own report guidelines for the implementation of the independent Commission against corruption statement invited leaders and comrades criticism. First, annual party on

37、 the 20XX team, Member of democratic life action plan implementation year 20XX, district democratic meeting a member of the team on “study and practice the scientific Outlook on development“ theme, find a project supporting strong enough, the industry well enough, urban construction management level

38、 needs to be improved, livelihood improvement needs to be strengthened, district team itself, such as the five aspects. Year of 20XX, we find out the problems mentioned above, based on actual Shunqing construction and development, conscientiously sum up improvements, achieving significant developmen

39、t results and effectiveness of their work. (A) highlight the project handle, maintain high growth of investment. Adhere to the strategy as a Foundation, carrying out projects to promote increased stamina important. One is to increase the intensity of projects towards. Actively seek national and prov

40、incial policy support, superior special transfer payments, a variety of additional income will top 700 million Yuan, a number of key infrastructure projects, livelihood projects, industrial projects into the cage. Second, increasing the project attracts. This year a total of 23 signed a major projec

41、t, of which 14 billion project, China Metallurgical group, vanke group, Guangdong hengda group, Taiwan Ruentex group, on the RI group, Shenzhen Kaisa, jifeng agricultural machinery, Mercedes-Benz, Audi 4S store and other large enterprises and projects have settled in Shunqing. Third, strengthen proj

42、ect construction. Annual implementation focus project 39 a, fixed assets investment total will breakthrough 12 billion yuan, created district yilai history high, South door dam, and five in shop old city transformation, and Ying China industrial concentrated district construction, and city main road

43、 construction, and Northeast steam Trade Center, and modern farmers industry Park, and vocational education city, and low rental, and also room construction, and features blocks build, and farmers market transformation, and “rural version“ Street transformation, focus engineering speed up implementa

44、tion, effectiveness obviously. Expected to be achieved this year, area-wide GDP 17 billion（2）23 日该设备安装完毕，该公司当天验收合格，预计的残值率为 5%，使用年限为5 年。根据以上经济业务请做如下会计分录：2011 年 12 月 11 日购买时的会计分录；请做 2011 年 12 月 23 日验收合格并投入使用的会计分录；假如该公司对生产设备采用直线法计提折旧，请计算 2012 年-2016 年的年折旧额并作出会计分录；假如该公司对生产设备采用年数总和法计提折旧，计算 2012 年-2016 年的

45、年折旧额并作出会计分录；假如该公司对生产设备采用双倍余额计提折旧，计算 2012 年-2014 年的年折旧额并作出会计分录；2011 年 12 月 11 日购买时：借 在建工程 14000应交税费-应交增值税（进项税额） 2380贷 其他货币资金-外埠存款 16380安装时：借 在建工程 1 000贷 其他货币资金-外埠存款 750应付职工薪酬 2502011 年 12 月 23 日安装完毕并投入使用时：thrift of excellent traditional and style lack deep of understanding, one-sided think in now of

46、good situation Xia, economic smooth more fast development, and reform made major progress, and people living significantly improve, and social the career made new progress, no necessary always hard has, no awareness to China also has many poverty area, and also has many poverty population of exists,

47、 more living improve has, more need keep hard of style. Three is not strictly honest. Total thought units is a water sector, clean self-discipline away from himself too far, no real processing good living of improve and hard, and thrift excellent traditional of relationship, no effective do comply w

48、ith Constitution and party of regulations must from I do up, no right mercy good bitter Le, and wealth of relationship, no right awareness to in comply with Constitution and party of regulations aspects everyone has accountability. Four, future direction and improvement measures 1, belief and faith,

49、 strengthen party spirit. One is to firmly establish the noble ideals of struggle for the ideals of communism, communist struggle for life, ready to sacrifice everything for the party and the people. Second is to continuously improve the quality and standard of political, conscientiously study Deng Xiaoping theory and “three represents“ important thought and the scientific Outlook on development, implement t