2019電大中級財務會計(2)形成性考核冊答案作業(yè)1-4答案必考重點.doc

專業(yè)好文檔電大中級財務會計(2)形成性考核冊答案作業(yè)1-4答案小抄電大中級財務會計（二）作業(yè)1習題一A公司為一般納稅人，存貨按實際成本核算，經營貨適用增值稅稅率17%、適用消費稅稅率10%，轉讓無形資產的營業(yè)稅為5%。2009年5月發(fā)生如下經濟業(yè)務：1.向B公司采購甲材料，增值稅專用發(fā)票上注明價款900 000元、增值稅153 000元，另有運費2000元。發(fā)票賬單已經到達，材料已經驗收入庫，貨款及運費以銀行存款支付。借：原材料 902 000 應交稅費-應交增值稅(進項稅額) 153 000 貸：銀行存款 1 055 0002.銷售乙產品5000件，單位售價200元，單位成本150元該產品需同時交納增值稅與消費稅。產品已經發(fā)出，貨款已委托銀行收取，相關手續(xù)辦理完畢。借：應收賬款 1 170 000 貸：主營業(yè)務收入 1 000 000 應交稅費-應交增值稅（銷項稅額） 170 000借：營業(yè)稅金及附加 100 000 貸：應交稅費-應交消費稅 100 000同時確認成本 借：主營業(yè)務成本 750 000 貸：庫存商品 750 0003.轉讓一項專利的所有權，收入15 000元已存入銀行。該項專利的賬面余值為80000元、累計攤銷75000元。借：銀行存款 15 000 累計攤銷 75 000 貸：無形資產 80 000 應交稅費-應交營業(yè)稅 750 營業(yè)外收入-出售無形資產利得 9 2504.收購農產品一批，實際支付款80 000元。我國增值稅實施條例規(guī)定收購農產品按買價和13%的扣除率計算進項稅額。農產品已驗收入庫。借：原材料 69 600 80000*(1-13%) 應交稅費-應交增值稅（進項稅額） 10 400 貸：庫存現金 80 0005.委托D公司加工一批原材料，發(fā)出材料成本為100 000元。加工費用25 000元。加工過程中發(fā)生的增值稅4 250元、消費稅2 500元，由受托單位代收代交。材料加工完畢并驗收入庫，準備直接對外銷售。加工費用和應交的增值稅、消費稅已用銀行存款與D公司結算。借：委托加工物資 100 000 貸：原材料 100000借：委托加工物資 27 500 （2 5000+2 500） 應交稅費-應交增值稅(進項稅額) 4 250 貸：銀行存款 31 750提示:直接對外銷售的,不得抵扣消費稅6.購入設備一臺，增值稅專用發(fā)票上注明價款180 000元、增值稅30 600元。設備已投入使用，款項已通過銀行存款支付。借：固定資產 180 000 應交稅費-應交增值稅(進項稅額) 30 600 貸：銀行存款 210 6007.公司在建的辦公大樓因施工需要，領用原材料一批，成本50 000元。借：在建工程 58 500 （50000*1.17） 貸：原材料 50 000 應交稅費-應交增值稅(進項稅額轉出) 8 5008.月底對原材料進行盤點，盤虧金額4 000元，原因待查。借：待處理財產損益-待處理流動資產損益 4 000 貸：原材料 4 000盤虧的原材料,由于原因尚未確認.無法確定增值稅是否需要做進項稅額轉出.第二十四條條例第十條第（二）項所稱非正常損失，是指因管理不善造成被盜、丟失、霉爛變質的損失。習題二 甲公司欠乙公司貨款350萬元?，F甲公司發(fā)生財務困難，短期內無法償付。雙方協商，由甲公司一批存貨和所持有的A公司股票抵債。其中，1.抵償存貨的成本200萬元，已提跌價準備15萬元，公允價值180萬元；2.甲公司持有的A公司股票10 000股作為可供出售金融資產核算和管理，該批股票成本150 000元，持有期內已確認公允價值變動凈收益100 000元，重組日的公允價值為每股30元。乙公司對改項債權已計提30%的壞賬準備，受讓的存貨仍作為存貨核算和管理，對受讓的A公司股票作為交易性投資管理。甲、乙公司均為一般納稅人，經營貨物適用的增值稅稅率17%。要求：分別作出甲、乙公司對該項債務重組業(yè)務的會計分錄。甲公司：（債務人）借：應付賬款乙公司 3 500 000 貸：主營業(yè)務收入 1 800 000 應交稅費-應交增值稅(銷項稅額) 306 000 可供出售金融資產(成本) 150 000 可供出售金融資產(公允價值變動) 100 000 投資收益 50 000 營業(yè)外收入-債務重組收益 1 094 000 （350-210.6-30）借：主營業(yè)務成本 1 850 000 存貨跌價準備 150 000 貸：存貨 2 000 000借：資本公積-其他資本公積 100 000 貸：投資收益 100 000乙公司：（債權人）借：壞賬準備 1 050 000 交易性金融資產 300 000 存貨 1 800 000 應交稅費-應交增值稅(進項稅額) 306 000營業(yè)外支出-債務重組損失 44 000貸：應收賬款甲公司 3 500 000 習題三一、簡答題辭退福利與職工養(yǎng)老金有何區(qū)別？P180答：辭退福利是在職工與企業(yè)簽訂的勞動合同到期前，企業(yè)根據法律、與職工本人或職工代表（工會）簽訂的協議，或者基于商業(yè)慣例，承諾當其提前終止對職工的雇傭關系時支付的補償，引發(fā)補償的事項是辭退，因此，企業(yè)應當在辭退時進行確認和計量。 職工在正常退休時獲得的養(yǎng)老金，是其與企業(yè)簽訂的勞動合同到期時，或者職工達到了國家規(guī)定的退休年齡時獲得的退休后生活補償金額，此種情況下給予補償的事項是職工在職時提供的服務而不是退休本身，因此，企業(yè)應當是在職工提供服務的會計期間確認和計量。二、試說明或有負債披露的理由與內容：P227 答：或有負債無論作為潛在義務還是現時義務，均不符合負債的確認條件，會計上不予確認，應當進行相應的披露。因為或有負債的內在風險和不確定性非常明顯，將來可能對企業(yè)的財務狀況和經營成果產生重大不利影響。從會計信息披露的充分性和完整性考慮，企業(yè)對或有負債應予披露。對或有負債披露的具體內容如下： 1.或有負債形成的原因； 2.或有負債預計產生的財務影響（如無法預計，應說明理由）； 3.獲得補償的可能性。中級財務會計（二）作業(yè)2習題一2009年1月1日H公司從建行借入三年期借款1000萬元用于生產線工程建設，利率8%，利息于各年未支付。其他有關資料如下：（1）工程于2009年1月1日開工，當日公司按協議向建筑承包商乙公司支付工程款300萬元。第一季度該筆借款的未用資金取得存款利息收入4萬元。（2）2009年4月1日工程因質量糾紛停工，直到7月3日恢復施工。第二季度該筆借款未用資金取得存款利息收入4萬元。（3）2009年7月1日公司按規(guī)定支付工程款400萬元。第三季度，公司該筆借款的閑置資金300萬元購入交易性證券，獲得投資收益9萬元存入銀行。第四季度，該項證券的投資收益為0，年末收回本金300萬元存入銀行。（4）2009你那10月1日，公司從工商銀行借入一般借款500萬元，期限1年、利率6%。利息按季度、并于季末支付。10月1日公司支付工程進度款500萬元。（5）至2009年末、該項工程尚未完工。要求：1.判斷2009年專門借款利息應予資本化的期間。2.按季計算應付的借款利息及其資本化金額，并編制2009年度按季計提利息以及年末支付利息的會計分錄。1、2009年資本化期間為2009年1月1日12月31日，但4月1日6月30日應暫停資本化。2、第一季度（1）專門借款利息=1000*8%/4=20（萬元）（2）利息資本化金額=利息費用閑置資金取得的利息收入=20-4=16（萬元）借：在建工程-生產線 16萬 銀行存款 4萬 貸：應付利息 20萬2、第二度（暫停資本化）（1）專門借款利息=1000*8%/4=20（萬元）（2）計入財務費用的金額=20-4=16（萬元）借：財務費用 16萬 銀行存款 4萬 貸：應付利息 20萬3、第三季度（1）專門借款利息=1000*8%/4=20（萬元）（2）利息資本化金額=20-9=11（萬元）借：在建工程-生產線 11萬 銀行存款 9萬 貸：應付利息 20萬4、第四季度（1）專門借款利息=1000*8%/4=20（萬元），應全部資本化（2）從10月1日開始，該工程累計支出已達1 200萬元，超過了專門借款200萬元，應將超過部分占用一般借款的借款費用資本化。累計資產支出加權平均數=200*（3/3）=200（萬元）季度資本化率=6%/4=1.5%一般借款利息資本化金額=200*1.5%=3（萬元）利息資本化金額=20+3=23（萬元）借：在建工程-生產線 20萬 貸：應付利息 20萬借：在建工程-生產線 3萬 財務費用 4.5萬 貸：銀行存款（500*6%/4） 7.5萬習題二2009年1月2日K公司發(fā)行5年期債券一批，面值20 000 000元，票面利率4%，利息于每年的7月1日、1月1日分期支付，到期一次還本。該批債券實際發(fā)行價為15 366 680元（不考慮發(fā)行費用），債券折價采用實際利率法分攤，債券發(fā)行的實際利率為10%。公司于每年的6月末，12月末計提利息，同時分攤折價款。要求：1采用實際利率法計算該批公司債券半年的實際利息費用、應付利息與分攤的折價。2.編制發(fā)行債券、按期預提利息及支付利息、到期還本付息的會計分錄。1、 應付債券利息費用計算表 金額：元期數應付利息利息費用攤銷折價攤余成本 4,633,320.00 15,366,680.00 1 400,000.00 768,334.00 368,334.00 15,735,014.00 2 400,000.00 786,750.70 386,750.70 16,121,764.70 3 400,000.00 806,088.24 406,088.24 16,527,852.94 4 400,000.00 826,392.65 426,392.65 16,954,245.58 5 400,000.00 847,712.28 447,712.28 17,401,957.86 6 400,000.00 870,097.89 470,097.89 17,872,055.75 7 400,000.00 893,602.79 493,602.79 18,365,658.54 8 400,000.00 918,282.93 518,282.93 18,883,941.47 9 400,000.00 944,197.07 544,197.07 19,428,138.54 10 400,000.00 971,406.93 571,861.46 20,000,000.00 2編制發(fā)行債券，按期預提利息及支付利息，到期還本付息的會計分錄。借：銀行存款 15 366 680 應付債券-利息調整 4 633 320 貸：應付債券-面值 20 000 0002009年上半年預提利息借：財務費用 768 334 貸：應付債券-利息調整 368 334應付利息 400 0002009年7月1日支付利息借: 應付利息 400 000 貸:銀行存款 400 0002009年12月31日預提利息借：財務費用 786 750.7 貸：應付債券-利息調整 386 750.7應付利息 400 0002010年1月1日支付利息借:應付利息 400 000 貸:銀行存款 400 000其他各年分錄同上，具體數字見“應付債券利息費用計算表”最后還本付利息借:應付債券-面值 20 000 000 應付利息 400 000 貸:銀行存款 20 400 000習題三一、簡述借款費用資本化的各項條件。P208二、簡述預計負債和或有負債的聯系與區(qū)別。指導書P86中級財務會計（二）作業(yè)3習題一2008年1月2日T公司采用分期收款方式銷售大型設備，合同價款1500萬元，按照約定分5年、并于每年年末平均收取。設備已經發(fā)出，發(fā)出商品時T公司已開出增值稅發(fā)票，購貨方已支付增值稅款255萬元?，F銷方式下，該設備售價1200萬元，成本900萬元。要求：1.編制T公司發(fā)出商品的會計分錄。2.編制T公司分期收款銷售實現融資收益計算表（采用實際利率法，表格請參考教材12-1。本題中，年金300萬元、期數5年、現值1200萬元的折現率為7.93%）；3.編制T公司2008年末收款并攤銷末實現融資收益的會計分錄。1. 發(fā)出商品時：借：長期應收款 1 500萬 銀行存款 255萬貸：主營業(yè)務收入 1 200萬 應交稅費-應交增值稅（銷項稅額） 255萬 未實現融資收益 300萬借：主營業(yè)務成本 900 貸：庫存商品 9002 分期收款銷售未實現融資收入計算表 金額：元期數各期收款確認的融資收入收回本金攤余成本1 200130095.16 204.84 995.16 230078.92 221.08 774.08 330061.38 238.62 535.46 430042.46 257.54 277.92 530022.08 277.92 0.00 合計1500300.00 1200.00 3.2008年年末收到款項時： 借：銀行存款 300萬貸：長期應收款 300萬同時攤銷未實現的融資收益 借：未實現融資收益 95.16萬 （1200X7.93%） 貸：財務費用 95.16萬習題二1.年末固定資產的賬面價值=30-4.5=25.5萬元 年末固定資產計稅基礎=30-5.7=24.3萬元賬面價值大于計稅基礎，形成遞延所得稅負債和應納稅暫時性差異。2.A公司本年產生的遞延所得稅負債=（25.5-24.3）*25%=3 000元A公司本年末遞延所得稅負債=0+3 000 =3 000元3.應納所得稅額=200-0.8+0.4-（5.7-4.5）=198.4萬元 應交所得稅=198.4*25%=49.6萬元 當年所得稅費用=（200-0.8+0.4）*25%=49.9萬元4.（假設沒有預繳所得稅，則分錄為借：所得稅費用 49.9萬 貸：應交稅費-應交所得稅 49.6萬遞延所得稅負債 0.3萬 ）預繳所得稅45萬，則：借：所得稅費用 4.9萬 （ 49.9萬-45萬） 貸：應交稅費-應交所得稅 4.6萬 （49.6萬-45萬）遞延所得稅負債 0.3萬習題三1、公司制企業(yè)（包括股份有限公司和有限責任公司）與獨資企業(yè)和合伙企業(yè)之間的差異主要表現在所有者權益方面。在獨資企業(yè)和合伙企業(yè)中，只需要為業(yè)主或各個合伙人設置一個資本賬戶和提款賬戶，用以記錄資本和損益的增減變動情況，法律并未要求獨資企業(yè)和合伙企業(yè)將資本和盈利區(qū)分開來。而對公司制企業(yè)，公司法對所有者權益的處理作了明確的規(guī)定，必須嚴格區(qū)分投資伯資本及賺取的利潤。此外，為了保護債權人的利益，公司法往往還對公司制企業(yè)的利潤分配、停業(yè)清算以及股份有限公司購買自己發(fā)行的股份等有關事項進行嚴格的限制。公司制企業(yè)所有者權益由實收資本、資本公積和留存收益三部分構成。合伙企業(yè)與公司制企業(yè)所有者權益的區(qū)別主要表現在核算方式不同。2、銷售商品收入的確認條件：教材P258-259中級財務會計（二）作業(yè)4習題一1、會計差錯：將低值易耗品誤作固定資產，同時誤提折舊，漏攤低值易耗品更正分錄借：周轉材料-低值易耗品 150 000 貸：固定資產 150 000 借：管理費用 75 000 貸：周轉材料-低值易耗品攤銷 75 000 借：累計折舊 30 000 貸：管理費用 30 0002、會計差錯：無形資產共計少攤銷2年，其中1年屬于上年度更正分錄借：以前年度損益調整 250 000 管理費用無形資產攤銷 250 000 貸：累計攤銷 500 000 3、會計差錯：上年度銷售成本少結轉 更正分錄 借：以前年度損益調整 1 100萬貸：庫存商品 1 100萬習題二1、銷售商品、提供勞務收到的現金=180 000+30 600-（34 000-10 000）+4 000-1 000=189 600元購買商品、接受勞務支付的現金=100 000+15 660+15 000+6 700-5 400+7 8409 760=130 040元支付給職工以及為職工支付的現金=18 000+2 000=20 000元支付的各項稅費=6 600+1 600-600=76 000元購建固定資產、無形資產和其他長期資產支付的現金=12 000+1 000+81 900=94 900元習題三1、教材P295 會計政策變更條件里第1和2句話。舉例：由于實施新準則，對無重大影響但公允價值能夠可靠計量的股票投資由成本法改為按公允價值核算；在符合準則的要求下，企業(yè)由于需要將發(fā)出存貨由按先進先出法改為月末一次加權平均法。2、本期營業(yè)觀指本期利潤表中所計列的收益僅放映本期經營性的業(yè)務成果.前期損益調整項目以及不屬于本期經營活動的收支項目不列入利潤表. 損益滿計觀指本期利潤表應包括所有在本期確認的業(yè)務活動所引起的損益項目。所有當期營業(yè)活動引起的收入，費用等項目，營業(yè)外收支，非常凈損失，以及前期損益調整項目等均一無遺漏地納入利潤表。 我國利潤表將經營成果的形成與分配合二為一，故營業(yè)外項目，非常損益項目和前期損益調整項目均在一張利潤表中放映。我國的利潤表基本上采用了損益滿計觀。 在本期營業(yè)觀下，利潤表只反映本期的，由營業(yè)產生的收入，費用，利潤，而對非經常項目，前期損益等非本期的，非營業(yè)的收入，費用所形成的利潤則不列入利潤表，將其列入利潤分配表。即按本期營業(yè)觀，利潤表包括的項目主要是主營業(yè)務收入，主營業(yè)務成本，營業(yè)稅金及附加，其他業(yè)務利潤，營業(yè)費用，管理費用，財務費用，投資收益與所得稅等。 按照損益滿計觀，利潤表除了需要包括按本期營業(yè)觀編制時所包括的項目之外，還需要包括營業(yè)外收入，營業(yè)外支出等項目。請您刪除一下內容，O(_)O謝謝！2015年中央電大期末復習考試小抄大全，電大期末考試必備小抄，電大考試必過小抄Shanghais Suzhou Creek has witnessed much of the citys history. Zhou Wenting travels this storied body of water and finds its most fascinating spots. Some lucky cities can boast a great body of water, like London with the river Thames and Paris with the river Seine. Shanghai is privileged enough to have two great bodies of water: Huangpu River and Suzhou Creek.Huangpu River became famous when colonists established clusters of grand buildings on its banks on what became known as the bund. Today, the bund overlooks the breathtaking skyline of Lujiazui financial district. Shanghais other body of water, however, Suzhou Creek, has been somewhat overshadowed. Suzhou Creek links the inland cities of Jiangsu province with Shanghai. When the British colonists, who arrived in the city after it was opened as a commercial port in 1843 found they could reach Suzhou, Jiangsu province, via the creek, they named it Suzhou Creek. Thanks to its location, a large amount of cargo and travelers were transported via the creek before rail links were established. But after a century of being utilized as a waterway to transport goods and labor, the creek grew dark and smelly. Industrial factories were established along the banks. In the 1990s it became a key task of the city government to clean the creek. Suzhou Creek, which snakes 17 km from the iconic Waibaidu Bridge downtown to the outer ring road in west Shanghai, maps the changing periods of the citys history, including the imprints of the concessions, the beginning of industrialization and the improvement in peoples living conditions. Where the Bund began In-between the shopping street of East Nanjing Road and the Bund, are a cluster of streets that give me the illusion that I am no longer in modern Shanghai. The streets are narrow and old and criss-cross each other. Any old residential house may turn out to be a former office of the British, constructed in the 1880s. Pawnshops and hardware stores that are hard to find elsewhere, are plentiful here. This area, at the confluence of Huangpu River and Suzhou Creek, is called the Bund Origin. Countless tour buses stop at the site every day and visitors from around the world get off to see this place, the starting point of the concessions in the city. It all started in 1872, when the former British Consulate General was constructed and the Bund began its transformation into an the financial street of the East. Now the site of the former consulate is called “No 1 Waitanyuan”, which translates to “the Bund Origin”, to honor its beginnings. The entire complex of this historical site comprises of five buildings, the former British Consulate General, the official residence of the consul, the former Union Church, the church apartments and the former Shanghai Rowing Club. The size of the courtyard is equivalent to that of four standard soccer fields. The building of the former consulate is a two-storey masonry building on an H-shaped plan in typical English renaissancestyle. The building is designed with a five-arch verandah on the ground floor with a raised terrace facing the garden, while the facade features an entry portico beneath a colonnaded loggia. It has been turned into a caf where dinner and afternoonteaare available. Visitors can choose to sit indoors or outdoors to enjoy the magnificent gardens with nearly 30 ancient trees.Yuanmingyuan Road behind the complex is also a historical site. The road has been revamped as a pedestrian shopping street and high-end brands have seized the best spots. Altogether, 14 old buildings, including those used for offices and residences constructed during 1920s and 1930s, remain. Today, it is a popular location for commercialfashionphoto shoots. New Tianan Church, or Union Church, stands at the intersection of Yuanmingyuan Road and Suzhou Creek. The church, designed in the style of the English countryside, has a capacity of 500 people. It was very popular during the concession period but was converted into factory offices after 1949. The church we see today is a replica, the original burned down in 2007. There used to be an outdoor swimming pool, the first of its kind in Shanghai, beside the church but has been filled-in and is now a small garden. Bridge of romance There is perhaps no other place thats more representative of Shanghai than this bridge, which appears in quite a lot ofmovies about the city. Dozens of couples visit every day to pose for their pre-wedding photos on the bridge where Suzhou Creek begins and interconnects with Huangpu River. This is Waibaidu Bridge, or the Garden Bridge. The soon-to-be-wed couples pose in splendid attire on the bridge, leaning against the railing or sitting on the wooden floor. Some even risk walking into the middle of the road to get the perfect shot.Colorful lights illuminate the bridge throughout the night, making it a picturesque place for pre-wedding portraits and lovers to meet. Constructed in 1873 and designed by a British company, the 106-meter-long bridge was the first-ever major bridge in Shanghai. In 1856, the first large wooden bridge, Wells Bridge, was built over Suzhou Creek but the bridge toll led to complaints from citizens. So 17 years later, another wooden bridge, which did not require tolls, was built. People called it Waibaidu, which means “going across for free”. The bridge was renovated as a steel truss structure in 1907. Because nearly 40 bridges have now been built over Suzhou Creek, the bridge is no longer a traffic artery but is more of an observation deck for tourists. It is a tradition in Shanghai for a grandmother to walk across a bridge with their grandchild when he or she reaches one month. This represents that the newborn has overcome all the twists and turns and its journey will be safe and smooth throughout his or her life. Waibaidu Bridge is always the best option because its the icon of Shanghai. The picture of my daughter when she was a baby held by her grandmother was also taken here. Its like a family tradition, says Wang Xuefen, a Shanghai native who has a newborn grandson. Changning Riverside There is a 5-km stretch of waterfront by Suzhou Creek in Changning district on Changning Road from the intersection of Hami Road to Jiangsu Road. It has become a popular place to take a walk and sunbathe on the lawn. There is an overpass at the intersection of Changning Road and Gubei Road for people to enjoy the view of the creek and a 3-km plastic runway on both sides of Changning Road, which attracts people of all ages, Chinese and expat. Jogging on the two sides gives a different feeling because the north side is next to the creek, and the south side is adjacent to the residential highrises, which is like jogging in the jungle, says Xiao Xu, a 27-year-old woman who lives nearby. The riverside used to be completely different. Dozens of textile mills, chemical plants and machine manufacturing factories were set up along the creek in the 1920s. They brought industrialization but also pollution. From the 1930s the creek could no longer be used as a source for tap water, and no living fish or shrimp could be found. Suzhou Creek in my memory is dark and smelly. I used to go to the riverbank to watch the sewage disposal running out from the chemical plants when I was a little girl. We didnt know it was pollution. We thought it was a red waterfall, says Huang Qi, a 57-year-old Shanghai resident. So the residential houses along the creek were unpopular, and only migrants with low incomes would live in that area, she says. However, things have changed. The plants were closed and turned into riverside parks and the apartments in the new highrises, especially those facing the creek, are much sought after. East China University of Political Science and Law This is the famous former Saint Johns University, Chinas first-ever modern institution of higher education established by missionaries from the United States in 1879. The buildings combine Chinese and Western elements. Address: 1575 Wanhangdu Road, Changning district The old residential area After you leave the university from its east gate you will enter a shabby neighborhood that retains its original look. The alleys are narrow and the houses are overcrowded. Some things have not changed for many generations, such as raising chickens at home. Address: West Guangfu Road Moganshan Road This is anartsy street that has become very popular among artists and fashionistas in recent years. Graffiti covers the walls on the winding street, where you can find a cluster of art galleries and creative industry offices. Sihang Warehouse Four banks jointly funded the construction of this warehouse, so it is named sihang, or four banks. The warehouse, built in 1931, was used for the storage of food, first-aid supplies and ammunition during the years of war. The building, which is also a masterpiece left by the Hungarian architect Laszlo Hudec in the 1930s, has been recently transformed into a center of creative industry workshops. Address: 1 Guangfu Road, Zhabei district整理范文，僅供參考歡迎您下載我們的文檔資料可以編輯修改使用致力于合同簡歷、論文寫作、PPT設計、計劃書、策劃案、學習課件、各類模板等方方面面，打造全網一站式需求覺得好可以點個贊哦如果沒有找到合適的文檔資料，可以留言告知我們哦