電大《新會計準則》期末復習重點資料

【最新】電大新會計準則期末復習資料小抄一、單項選擇題1在面臨著道德沖突的時候，會計人員應把社會公眾的利益放在首位2會計確認，計量的會計前提：會計主體、貨幣計量、持續(xù)經(jīng)營和會計分期3 不同企業(yè)發(fā)生的相同或者相似的交易或者事項,應當采用規(guī)定的會計政策,確保會計信息口徑一致、相互可比。4企業(yè)對交易或者事項進行會計確認、計量和報告應當保持應有的謹慎，不應高（多）估資產(chǎn)或者收益、低估負債或者費用。5在公允價值計量下，資產(chǎn)和負債按照在公平交易中，熟悉情況的交易雙方自愿進行資產(chǎn)交換或者債務清償?shù)慕痤~計量。6新會計準則自2007年1月1日起施行。（指上市公司）（非上市公司在2010年起必須執(zhí)行此準則）7外購固定資產(chǎn)的成本，包括購買價款、相關稅費、使用固定資產(chǎn)達到預定可使用狀態(tài)前所發(fā)生的可歸屬于該項資產(chǎn)的運輸費、裝卸費、安裝費和專業(yè)人員服務費等?？键c：1 購入需要安裝設備的入賬價值包括所有的費用。2 出售固定資產(chǎn)應交營業(yè)稅應借記“固定資產(chǎn)清理”科目。3 隨同產(chǎn)品出售不單獨計價的包裝物其成本領用時應借記“其他業(yè)務成本”科目。4 在存貨發(fā)出計價方法中，不利于存貨成本日常管理與控制的方法是“一次加權平均法”。5 因債權人撤消而無法支付的款項應計入“營業(yè)外收入”科目。6 生產(chǎn)車間的固定資產(chǎn)的修理費記入“管理費用”科目。7 資產(chǎn)負債表，交易性金融資產(chǎn)的公允價值高于期賬面余額的差額，借：交易性金融資產(chǎn) 貸：公允價值變動損益8 應交消費稅的委托加工物資收回后用于連續(xù)生產(chǎn)的，按規(guī)定準予抵扣的消費稅應記“應交稅費-應交消費稅”科目。9 企業(yè)出售固定資產(chǎn)發(fā)生的相關費和應記入“固定資產(chǎn)清理”科目10不應通過應付職工薪酬科目的核算的是“退休人員的退休費”。新準則計提存貨跌價準備的分錄：借：資產(chǎn)減值準備 貸：存貨跌價準備固定資產(chǎn)盤盈應作差錯調整計入“以前年度損益調整”科目固定資產(chǎn)修理費不分大小修、車間的設備修理費全部計入“管理費用”科目企業(yè)內(nèi)部研究開發(fā)項目的支出，應當區(qū)分研究階段支出與開發(fā)階段支出。企業(yè)內(nèi)部研究開發(fā)項目研究階段的支出，應當于發(fā)生時計入當期損益。企業(yè)自創(chuàng)商譽以及內(nèi)部產(chǎn)生的品牌、報刊名等，不應確認為無形資產(chǎn)。無形資產(chǎn)按直線法攤銷，當月增的無形資產(chǎn)當月作攤銷處理，當月減少的無形資產(chǎn)當月不作攤銷處理。使用壽命不確定的無形資產(chǎn)不應攤銷，使用壽命有限的無形資產(chǎn)，其殘值應當視為零。裝飾費，提折舊時應選擇兩次裝飾建筑期和主體建筑使用壽命熟低者，豪華裝飾一次費用比較大時，裝飾時： 借：在建工程 貸：銀行存款裝飾交付使用后：第 1 頁 共 6 頁借：固定資產(chǎn)-在建工程裝飾費 貸：在建工程P337 工資、獎金、津貼、和補貼的分錄 借：和過去一樣（注：福利部入管理費用） 貸：應付職工薪酬職工福利費 取消了14%的計提比例，（企業(yè)可自定計提比例，盡量與稅務部門規(guī)定的比例一致）1） 據(jù)實列支 新會計準則必需要要做2個分錄借：管理費用 貸：應付職工薪酬-福利費借：應付職工薪酬-福利費 貸：庫存現(xiàn)金/銀行存款2） 采用預提方式 預提和使用與過去作法一樣（注：在這內(nèi)容中，外商企業(yè)從凈利潤中提取獎金和福利資金計提分錄為 借：利潤分配-職工獎金勵與福利資金 貸：應付職工薪酬-工資/福利費 ）保險 計提：與計提福利費一樣的分錄，賬務處理分錄如下： 借：管理費用 貸：應付職工薪酬-保險費 借：應付職工薪酬-保險費 貸：現(xiàn)金/銀行存款住房公積金 同社會保險分錄一樣工會經(jīng)費&職工教育經(jīng)費 工會比例2% 職工教育經(jīng)費1.5% 賬務處理分錄如下： 借：管理費用 貸：應付職工薪酬-工會經(jīng)費 -職工教育經(jīng)費 借：應付職工薪酬-工會經(jīng)費 -職工教育經(jīng)費 貸：庫存現(xiàn)金/銀行存款將自產(chǎn)貨物發(fā)放福利 外購商品發(fā)放職工福利處理一樣 分錄如下： 借：費用（產(chǎn)品含稅金額，視為正式銷售） 貸：應付職工薪酬-非貨幣性福利 借：應付職工薪酬-非貨幣性福利 貸：主營業(yè)務收入 應交稅費-應交增值稅（銷售稅額） 借：主營業(yè)務成本 貸：庫存現(xiàn)金自有房產(chǎn)提供給職工使用 ， 賬務處理分錄如下 借：管理費用 貸：應付職工薪酬-非貨幣性福利 借：應付職工薪酬-非貨幣性福利 貸：累計折舊為員工租房的賬務處理如下： 借：有關成本費用科目 貸：應付職工薪酬-非貨幣性福利 借：應付職工薪酬-非貨幣性福利 貸：庫存現(xiàn)金三、判斷題1企業(yè)應當采用先進先出法、加權平均法或者個別計價法確定發(fā)出存貨的實際成本2對于不能替代使用的存貨、為特定項目專門購入或制造的存貨以及提供的勞務，通常采用個別計價法確定發(fā)出存貨的成本。3固定資產(chǎn)的成本以購買價款的現(xiàn)值為基礎確定。實際支付的價款與購買價款的現(xiàn)值之間的差額，除按照企業(yè)會計準則第17號借款費用應予資本化的以外，應當在信用期間內(nèi)計入當期損益。判斷題 因企業(yè)合并所形成的商譽和使用壽命不確定的無形資產(chǎn)、無論是否存在減值跡象，每年都應當進行減值測試。4P317 固定資產(chǎn)的成本以購買價款的現(xiàn)值為基礎確定，實際支付的價款與購買價款的現(xiàn)價之間的差額，除按照應予資本化的以外，應當在信用期間內(nèi)計入當期損益5存在下列跡象的，表明資產(chǎn)可能發(fā)生了減值：1） 資產(chǎn)的市價當期大幅度下跌，其跌幅明顯高于因時間的推移或者正常使用而預計的下跌。2） 企業(yè)經(jīng)營所處的經(jīng)濟、技術或者法律等環(huán)境以及資產(chǎn)所處的市場在當期或者將在近期發(fā)生重大變化，從而對企業(yè)產(chǎn)生不利影響。3） 市場利率或者其他市場投資報酬率在當期已經(jīng)提高，從面影響企業(yè)計算資產(chǎn)預計未來現(xiàn)金流量現(xiàn)值的折現(xiàn)率，導致資產(chǎn)可收回金額大幅度降低。4） 有證據(jù)表明資產(chǎn)已經(jīng)陳舊過時或者其實體已經(jīng)損壞。5） 資產(chǎn)已經(jīng)或者將被閑置、終止使用或者計劃提前處置。6） 企業(yè)內(nèi)部報告的證據(jù)表明資產(chǎn)的經(jīng)濟績效已經(jīng)低于或者將低于預期，如資產(chǎn)所創(chuàng)造的凈現(xiàn)金流量或者實現(xiàn)的營業(yè)利潤（或者虧損）遠遠低于（或乾高于）預計金額等。7）其他表明資產(chǎn)可能已經(jīng)發(fā)生減值的跡象。四、簡答題 1、會計計量屬性主要包括：1）歷史成本；2）重置成本；3）可變現(xiàn)凈值；4）現(xiàn)值；5）公允價值。P309 2、某計算機生產(chǎn)企業(yè)2007年末庫有筆記本電腦13000部，每部成本1.41萬元,與另一公司簽訂銷售合同將于2008年3月20日銷售電腦10000部,每部價格1.5萬元,2007年末該款電腦的市場價格1.3萬元/部,估計銷售費用0.05萬元/部,該公司依法應計提存貨跌價準備,如果應計提,計提多少?如是應計提請作出有關分錄.計算:(10000*1.5+1.3*3000)-1.3*500-1.3*1.41= -80(元) 借:資產(chǎn)減值損失 80 貸:存貨跌價準備 803、2007年7月1日甲公司購入一臺總價款為1000萬元的設備，按合同的約定分別在2007年12月31日與2008年12月31日、2009年12月31日各支付500萬元、300萬元和200萬元。要求：作購入固定資產(chǎn)和3個年度的付款及費用攤銷的分錄，折現(xiàn)率為6%。500（P/F.6% 1）+300(P/F . 6% 2 )+200(P/F 6% 3 ) 一元年金現(xiàn)值系數(shù) 購入時分錄 1） 借：固定資產(chǎn) 906.62 未確認融資費用 93.38 貸：長期應付款 10002）各年付款分錄 2007年 2008年 2009年 借：長期應付款 500 300 200 貸：銀行存款 500 300 2003）攤銷時分錄 2007年 2008年 2009年 借：財務費用 54.4 27.66 11.32 貸:：未確認融資費用 54.4 27.66 11.32各年攤銷計算:2007年：906.62*6%=54.4(萬元)2008年：906.62-(500-54.4)*6%=27.66(萬元)2009年：906.62-(500-54.4)-(300-27.66)*6% 或93.38-54.4-27.66 =11.32(萬元)或(906.62-500-300+54.4+27.66)*6%4、甲公司一輛貨運汽車購入和使用情況如下：106年12月31日，購入用銀行存款支付買款和相關稅費共20.8萬元。 借：固定資產(chǎn) 20.8 貸：銀行存款 20.8207年1日起計提折舊，預計使用壽命5年，凈殘值0.8萬元，直線法折舊，（假定貨運收入做其他業(yè)務收入）借：其他業(yè)務成本 4 貸：累計折舊 432008年折舊不變408年末減值測試，經(jīng)測試計算，汽車的可收回金額為11.05萬元。 借：資產(chǎn)減值損失（20.8-4-4-11.05=1.75(萬元) 1.75 貸：固定資產(chǎn)減值準備 1.75509年計提折舊城，預計凈殘值為0.01萬元 (20.8-4*2-0.01-1.75)/3=3.68(萬元) 借：其他業(yè)務成本 3.68 貸：累計折舊 3.68P324 5、企業(yè)自行研發(fā)一項無形資產(chǎn)，領用原材料4,000萬元，研發(fā)人員工資1,000萬元，其他支出3,000萬元（用存款支付）（原材料不考濾增值稅）當年末研發(fā)完畢其中應予資本化的5,000萬元 1)借：研發(fā)支出-資本化支出 5,000 研發(fā)支出-費用化支出 3,000 貸：銀行存款 3,000 原材料 4,000 應付職工薪酬 1,000 2)結轉：借：管理費用 3,000 無形資產(chǎn) 5,000 貸：研發(fā)支出-資本化支出 5,000 研發(fā)支出-費用化支出 3,000P327 無形資產(chǎn)攤銷(注：無形資產(chǎn)的攤銷額=初始成本-預計殘值-減值準備) 借：管理費用 貸：累計攤銷出售或轉讓無形資產(chǎn)時：（注：差額記入“營業(yè)外支出/收入”科目） 借：銀行存款（轉讓價款） 無形資產(chǎn)減值準備（已提額） 累計攤銷（已攤銷額） 貸：無形資產(chǎn)（初始成本） 應交稅費-應交營業(yè)稅（轉讓價款*5%）6、P326 甲公司于2007提1月2日以360萬元的價款購入一項專利權，預計使用壽命為10年。 購入時： 借：無形資產(chǎn)-專利權 360 貸：銀行存款 3602007年攤銷： 借：管理費用 36（360/10） 貸：累計攤銷 362008年12月31日甲公司以400萬元價格轉讓 借：銀行存款 400 累計攤銷 108 貸：無形資產(chǎn) 360 應交稅費-應交營業(yè)稅 20（400*5%） 營業(yè)外收入-無形資產(chǎn)處置損益 128P330 可收回金額選擇下列兩者的較高者1） 公允價值-處置費2） 預計未來現(xiàn)金流量的現(xiàn)值3） 預計處置費，包括內(nèi)容（P330第六條，第三款規(guī)定）7、2006年1月1日某公司開始自行研究開發(fā)一項新技術，發(fā)生相關費用如下：2006年該項研發(fā)活動完成了研究階段發(fā)生不解資本化的支出150萬元其中材料費50萬元，研究人員工資100萬元 借：研發(fā)支出-費用化支出 150 貸：原材料 50 應付職工薪酬 100 1 2006年12月31日將不能資本化的支出轉出當期損益 借：管理費用-研發(fā)支出 150 貸：研發(fā)支出-費用化支出 150 22007年1月1日進入開發(fā)階段，發(fā)生應予資本化的支出600萬元，銀行存款支付 借：研發(fā)支出-資本化支出 600 貸：銀行存款 600 308年1月1日，研發(fā)成功，形成一項非專利技術 借：無形資產(chǎn)-非專利 600 貸：研發(fā)支出-資本化支出 600假定此非專利技術公司自用，預計使用壽命5年，按月攤銷，（作攤銷分錄） 借：管理費用 10 貸：累計攤銷 10如發(fā)生轉讓時： 借：其他業(yè)務成本 貸：累計攤銷 8、甲公司于2007年至2008年發(fā)生如下投資業(yè)務于3月10日購入A公司（上市）發(fā)行的股票作為交易金融資產(chǎn)實現(xiàn)去付尚未領取的現(xiàn)金股利，另支付交易費用10萬元 借：交易性金融資產(chǎn)（取代舊的“短期投資”科目） 610 應收股利 4 貸：銀行存款 6141 而07年4月10日收到上述股利 借：銀行存款 4 貸：應收股利 4207年06月30日，該股票公允價值為628萬元 借：交易性金融資產(chǎn) 18 貸：公允價值變動損益 18307年12月31日，該股票的公允價值為612萬元 借：公允價值變動損益 16 貸：交易性金融資產(chǎn) 16408年2月10日，A公司宣告分派07年度現(xiàn)金股利，甲公司可分得2萬元 借：應收股利 2 貸：投次收益 2508年3月1日收到上述股利 借：銀行存款 2 貸：應收股利 2608年5月18日，將該股票全部出售，價款770萬元 借：銀行存款 770 貸：交易性金融資產(chǎn) 612 投資收益 158 同時結轉： 借：公允價值變動損益 2 貸：損資收益 2請刪除O(_)O謝謝： Foreigners flock to China's 'porcelain capital' Preserving the ancient traditions Foreigners flock to China's 'porcelain capital' Jingdezhen raises porcelain standard City's long history of fine ceramics lures followers from across the world, report Peng Yining and Hu Kaiyong in Jingdezhen, Jiangxi province. Dressed in paint-stained coveralls, China De La Vega easily navigated the maze of alleyways running alongside a ceramics factory in Jingdezhen, Jiangxi province.The 31-year-old Australian potter and painter wound her way through armies of one-meter-high ceramic Buddhas and piles of porcelain shards while nodding greetings to the workers and residents. She said the locals are used to seeing foreigners in Jingdezhen, China's "porcelain capital", where fine ceramics have been produced for more than 1,700 years, attracting numerous "porcelain pilgrims" from across the globe. Unlike huge Chinese metropolises such as Beijing and Shanghai, Jingdezhen is a prefecture-level city with no "bar streets" or international stores that are popular among expatriates. But despite its lack of Western chain stores, Jingdezhen is one of the most international cities in inland China, with ceramic studios owned by foreigners dotting the streets, the surrounding countryside and even remote mountaintops. When she first visited the city in 2011, De La Vega was impressed by the discarded pieces of porcelain she found lying around. "I dug out many pieces from the soil around the ceramics works - all the old Buddha heads, hands and feet, which I rebuilt into new sculptures and used in my next exhibition in Australia," she said. "I love this place because the process of making ceramics is a very peaceful one." Visa-free policy brings Chengdu biz, tourism boost. Making national headlines several times, Chengdu's 72-hour visa-free policy has attracted wide attention from both Chinese and foreign experts and businessmen since it took effect on Sept 1 last year. The program permits citizens from 51 countries and regions including the United States, Australia, Canada and Japan who have valid visas and flight tickets to a third country to spend three days in the city. The capital of Sichuan province is the first city in the western region of China to offer foreign tourists a three-day visa and the fourth nationwide to adopt the policy following Shanghai, Beijing and Guangzhou. Li Zhiyong, deputy dean of the tourism institute at Sichuan University, said the move "contributes to a large increase in the number of overseas tourists and raises the city's level of internationalization". "The policy will also bring direct economic revenue," Li said. "Chengdu has many cultural legacies and is also a paradise for panda lovers with the world's largest breeding and research center. Three days are long enough for foreign visitors to visit those iconic tourist spots," he noted. The city is home to the remains of the Jin sha civilization that dates back more than 3,000 years as well as the Qing cheng Mountains and the Du jiang yan irrigation system. Qing cheng has long been recognized as the birthplace of Taoism, China's ancient indigenous religion, while Du jiang yan is considered to be the oldest functioning water-control project in the world. Chengdu ranked third in tourist facilities, management and services among 60 Chinese cities in a customer satisfaction survey released last year. But, Li added that efforts are still needed to develop more tourism products, improve English services and provide accurate translation of traffic signs and scenic billboards. Zhao Yun, chairwoman of British Chamber of Commerce Southwest China, told China Daily that his colleagues found the policy very convenient. "A British client once flew here and stayed for just one day to check her ordered goods," she said. Zhao was born in Shanxi province, but she has lived in Chengdu for more than 10 years. "My life was like a running race moving from place to place. I also lived in Beijing and Shanghai before," she said. "But Chengdu is a place that you never want to leave once settling down. It is now my second hometown," she said. If the environment is further improved, the city will attract more people to visit and live, with the 72-hour visa-free policy and compelling conditions in transportation, culture, climate and cuisine, he said. Foreigners also gave positive feedback on the policy. A spokesman from Dell Inc said the company has a global hub of operation in Chengdu, so the three-day visa "has an immediate and positive influence on the company's business development". Rudy Buttignol, president of the public broadcasting company in British Columbia, Canada, said his work requires frequent travel to Chengdu and the policy "makes the trips easier". Data from the city's public security bureau shows some 100 foreign visitors enjoyed the 72-hour policy by the end of March, most of them from the United States, the United Kingdom and Germany. Chengdu also reported robust growth in its overall tourist industry last year. Official statistics show that it received some 150 million tourists last year, an increase of 28 percent from 2012. Around 1.7 million came from abroad, an increase of 12 percent. Total revenue from tourism surpassed 133 billion yuan ($21.7billion). During his visit to Kazakhstan in September, Chinese President Xi Jinping proposed that China and Central Asia join hands to build a Silk Road economic belt to boost cooperation. The idea has been widely echoed in Central Asian countries, becoming an encouraging blueprint for Chinese areas along the Silk Road that has linked Asia and Europe for more than 2,000 years. In the next three weeks, China Daily reporters will travel through the belt in China and in Kazakhstan, Uzbekistan and Turkey. They will show the progress and expectations of the countries, businesses and peoples on the route. Shaanxi - the start of the ancient Silk Road - has positioned itself as the new starting point for the development of the Silk Road Economic Belt, which will strengthen China's cooperation with Central Asian countries, a senior official said. Shaanxi Governor Lou Qinjian said the province is fresh, rich and unique, as it was when it anchored one end of the ancient Silk Road. "It is the best option for accommodating industrial transfers from East China or the world at large," he said on Wednesday in Xi'an. Lou held a joint interview with 27 media, including China Daily, the first in a series of interviews entitled Chinese Media Along the Silk Road. The interviews will be in Shaanxi and Gansu provinces and the Xinjiang Uygur autonomous region, as well as Kazakhstan, Uzbekistan and Turkey. The media group held the first interview on Wednesday morning in Xi'an, the starting point of the ancient Silk Road, a trade channel established more than 2,000 years ago linking China, Central Asia and Europe.The pursuit of beauty is a common goal for most women, whether they live in the modern world today or in the modest times of the past. The pursuit of beauty is also a life-long journey, something that demands pe rseverance and commitment.Summer is here, and so are the hot temperatures, humid air and harmful UV rays. Most Chinese women perfer fairer complexions, which means they have to do more work to stay beautiful during the hottest time of the year.However, without SPF50 sunscreens and air conditioned rooms, how did women in ancient China cope with the heat and remain beauty-conscious?  In this article, you'll discover that aside from today's botox and face lifts, there are much more that ancient wisdom has to offer.