第一二章基礎(chǔ)會(huì)計(jì)學(xué)課后練習(xí)題參考答案

1、thesepreciouswthcherishing.Secondscientificresearchsituationgrasptheopptunitieschallengesoftransfmationupgradingoffullcompletionofthe“ThirteenFive“developmenttasksstartiscrucial.Focusedgrblueprintmusttohistyofthinkingvie

2、wstrendputassociatetimesfwardofpulsesteppedonassociateeconomiclawofdrumsfindassociatetransfmationupgradeofpathingraspmacrotrendintheadvancesciencedevelopmenttostrategyofvisionconspiracytoglobalalwaystightbucklenationalma

3、cropolicyientedaccurategraspCountyloveactualbasedoverallcaughtopptunitiesPCTthoughtensureCountyeconomicsocialdevelopmentalwaysalongrighttrackcontinuedfwardtoprecisionofmeasuresseekingbreakthroughtightlypeggedfocustaskbot

4、tleneckrestrictedScienceidentifypracticaleffectivemeasuresadvancebreakthroughensuringalltaskscarryouttotheletterbasedonscientificassessmentstrictimplementationpersistincombiningroutinesupervisioncentralizedsupervisionacc

5、urateassessmentTownshipdepartmentsstrictlycashrewardspromptedthedepartmentsownimplementationatalllevels.InwkingtoadvancetotrulygrasptheGuideseizetheopptunityfindingapositionplaytoourstrengthstaketheinitiativeensurethatth

6、estartofthenewyeartreenewperfmance.GrasptheGuideistodockinpolicymeasurestoseizetheinitiative.AccurategraspoftheCentralGovernmentprovincescitiestospeedupthedevelopmentofnewpoliciesnewinitiativeswithahighdegreeofpolicyacum

7、entocaptureopptunitiestoacceleratedevelopment.Followuptopromotethetransfmationupgradingofthefivegreatideasofferagreatchance.FivelargedevelopmentphilosophyisthePartyCentralCommitteewithaviewtopromoteeconomictransfmationup

8、gradingcompletethebuildingofawelloffsocietyinmajdecisionsarrangementsisthedevelopmentofaprofoundchange.Countywideatalllevelsshouldconscientiouslystudyimplementimplementthefiveideasgreendevelopmentopendevelopmentonwhichto

9、shareadvantagesactivelyexplenewpathofinnovativecodinateddevelopmentchangingtheconceptofleadingthetransfmationofdevelopmentmodeofdevelopmentpromotethedevelopmentofqualityimprovement.Flosupplysidestructuralrefmimplementati

10、onprovidesaneffectivestrategyfimprovingthequalityofdevelopment.Supplysidestructuralrefmisfuturefulldeepeningrefmofplaystoaccdingto“macropolicytostabilityindustrypolicytoassociatemicropolicytoliverefmpolicytorealsocialpol

11、icytobacking“ofrequirementskeengraspCentralprovincesreleaseoutofnewsignalcombinedCountyloveactualaccuratedockingfullgrasp“tocapacitytoinventytolevercostfillshtBoard“fivebigfocustaskimplementationpromptedCountyeconomictra

12、nsfmationupgradecontinuedupgrade.Poverty1什么是會(huì)計(jì)？具有哪些基本特征？什么是會(huì)計(jì)？具有哪些基本特征？會(huì)計(jì)是以貨幣為主要計(jì)量單位采用專門的辦法對(duì)企業(yè)的經(jīng)濟(jì)活動(dòng)進(jìn)行核算與監(jiān)督為企業(yè)內(nèi)部和外部的會(huì)計(jì)信息使用者提供反映財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量相關(guān)信息的活動(dòng)。2會(huì)計(jì)產(chǎn)生與發(fā)展過(guò)程中各個(gè)階段具有什么重要標(biāo)志？會(huì)計(jì)產(chǎn)生與發(fā)展過(guò)程中各個(gè)階段具有什么重要標(biāo)志？會(huì)計(jì)萌芽階段：沒(méi)有專門的會(huì)計(jì)職業(yè)古代會(huì)計(jì)階段：會(huì)計(jì)

13、職業(yè)的出現(xiàn)、會(huì)計(jì)名詞的產(chǎn)生近代會(huì)計(jì)階段：復(fù)式記賬的誕生、注重財(cái)務(wù)收支核算現(xiàn)代會(huì)計(jì)階段：管理會(huì)計(jì)于財(cái)務(wù)會(huì)計(jì)分離、電子計(jì)算機(jī)在會(huì)計(jì)上的應(yīng)用等3會(huì)計(jì)的職能有哪些？怎樣理解兩者的關(guān)系？會(huì)計(jì)的職能有哪些？怎樣理解兩者的關(guān)系？核算與監(jiān)督核算是監(jiān)督的前提，監(jiān)督是核算的保證4會(huì)計(jì)的目標(biāo)是什么？如何認(rèn)識(shí)會(huì)計(jì)目標(biāo)？會(huì)計(jì)的目標(biāo)是什么？如何認(rèn)識(shí)會(huì)計(jì)目標(biāo)？會(huì)計(jì)的終極目標(biāo)是通過(guò)價(jià)值管理為提高企業(yè)經(jīng)濟(jì)效益服務(wù)。具體目標(biāo)是決策有用觀和委托責(zé)任觀。會(huì)計(jì)目標(biāo)是指會(huì)計(jì)工作所

14、要達(dá)到的境地或標(biāo)準(zhǔn)，是會(huì)計(jì)職能的具體化。它隨經(jīng)濟(jì)環(huán)境的變化而變化，特別是不同的社會(huì)制度和經(jīng)濟(jì)體制，會(huì)對(duì)會(huì)計(jì)提出不同的目標(biāo)。由于會(huì)計(jì)是整個(gè)經(jīng)濟(jì)管理的重要組成部分，會(huì)計(jì)管理目標(biāo)理應(yīng)從屬于經(jīng)濟(jì)管理的總目標(biāo)。5會(huì)計(jì)核算方法體系包括哪些內(nèi)容？為什么說(shuō)會(huì)計(jì)核算方法會(huì)計(jì)核算方法體系包括哪些內(nèi)容？為什么說(shuō)會(huì)計(jì)核算方法是一個(gè)完整的科學(xué)體系？是一個(gè)完整的科學(xué)體系？?jī)?nèi)容有：設(shè)置賬戶，復(fù)式記賬，填制和審核憑證，登記賬薄，成本計(jì)算，財(cái)產(chǎn)清查，編制會(huì)計(jì)報(bào)表。會(huì)計(jì)核

15、算方法相互聯(lián)系、相互配合，構(gòu)成了一套完整的方法體系。在實(shí)際工作中，企業(yè)對(duì)日常發(fā)生的每一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)，都要首先填制與審核會(huì)計(jì)憑證，然后按所設(shè)置的賬戶，采用復(fù)式記賬法登記到有關(guān)的賬戶中；報(bào)告期末，根據(jù)賬簿的記錄，對(duì)經(jīng)營(yíng)過(guò)程中發(fā)生的各項(xiàng)費(fèi)用，需進(jìn)行成本計(jì)算；為保證會(huì)計(jì)賬簿的記錄正確無(wú)誤，需要開(kāi)展財(cái)產(chǎn)清查；在達(dá)到賬實(shí)相符、賬簿記錄無(wú)誤后，便可根據(jù)賬簿記錄編制會(huì)計(jì)報(bào)表，向各有關(guān)方面提供有用的會(huì)計(jì)信息。6會(huì)計(jì)核算的基本前提有哪些？如何理解？會(huì)計(jì)核算的

16、基本前提有哪些？如何理解？基本前提有：會(huì)計(jì)主體假設(shè)，持續(xù)經(jīng)營(yíng)假設(shè)，會(huì)計(jì)分期假設(shè)，貨幣計(jì)量假設(shè)7會(huì)計(jì)核算的一般原則有哪些？如何理解？會(huì)計(jì)核算的一般原則有哪些？如何理解？原則：可靠性，可比性，相關(guān)性，及時(shí)性，穩(wěn)健性，明晰性，實(shí)質(zhì)重于形式。練習(xí)題（一）填空題（一）填空題1會(huì)計(jì)的基本職能是核算和監(jiān)督。thesepreciouswthcherishing.Secondscientificresearchsituationgrasptheopptu

17、nitieschallengesoftransfmationupgradingoffullcompletionofthe“ThirteenFive“developmenttasksstartiscrucial.Focusedgrblueprintmusttohistyofthinkingviewstrendputassociatetimesfwardofpulsesteppedonassociateeconomiclawofdrumsf

18、indassociatetransfmationupgradeofpathingraspmacrotrendintheadvancesciencedevelopmenttostrategyofvisionconspiracytoglobalalwaystightbucklenationalmacropolicyientedaccurategraspCountyloveactualbasedoverallcaughtopptunities

19、PCTthoughtensureCountyeconomicsocialdevelopmentalwaysalongrighttrackcontinuedfwardtoprecisionofmeasuresseekingbreakthroughtightlypeggedfocustaskbottleneckrestrictedScienceidentifypracticaleffectivemeasuresadvancebreakthr

20、oughensuringalltaskscarryouttotheletterbasedonscientificassessmentstrictimplementationpersistincombiningroutinesupervisioncentralizedsupervisionaccurateassessmentTownshipdepartmentsstrictlycashrewardspromptedthedepartmen

21、tsownimplementationatalllevels.InwkingtoadvancetotrulygrasptheGuideseizetheopptunityfindingapositionplaytoourstrengthstaketheinitiativeensurethatthestartofthenewyeartreenewperfmance.GrasptheGuideistodockinpolicymeasurest

22、oseizetheinitiative.AccurategraspoftheCentralGovernmentprovincescitiestospeedupthedevelopmentofnewpoliciesnewinitiativeswithahighdegreeofpolicyacumentocaptureopptunitiestoacceleratedevelopment.Followuptopromotethetransfm

23、ationupgradingofthefivegreatideasofferagreatchance.FivelargedevelopmentphilosophyisthePartyCentralCommitteewithaviewtopromoteeconomictransfmationupgradingcompletethebuildingofawelloffsocietyinmajdecisionsarrangementsisth

24、edevelopmentofaprofoundchange.Countywideatalllevelsshouldconscientiouslystudyimplementimplementthefiveideasgreendevelopmentopendevelopmentonwhichtoshareadvantagesactivelyexplenewpathofinnovativecodinateddevelopmentchangi

25、ngtheconceptofleadingthetransfmationofdevelopmentmodeofdevelopmentpromotethedevelopmentofqualityimprovement.Flosupplysidestructuralrefmimplementationprovidesaneffectivestrategyfimprovingthequalityofdevelopment.Supplyside

26、structuralrefmisfuturefulldeepeningrefmofplaystoaccdingto“macropolicytostabilityindustrypolicytoassociatemicropolicytoliverefmpolicytorealsocialpolicytobacking“ofrequirementskeengraspCentralprovincesreleaseoutofnewsignal

27、combinedCountyloveactualaccuratedockingfullgrasp“tocapacitytoinventytolevercostfillshtBoard“fivebigfocustaskimplementationpromptedCountyeconomictransfmationupgradecontinuedupgrade.Poverty3致，不得隨意變更。4收益性支出是指為取得本期和以后各期收益而發(fā)生

28、的支出。（F）改：收益性支出是指僅為取得當(dāng)期收益而發(fā)生的支出。而為取得本期和以后各期收益而發(fā)生的支出，應(yīng)當(dāng)作為資本性支出。五1.該觀點(diǎn)不對(duì)。因?yàn)樨?cái)務(wù)報(bào)表是會(huì)計(jì)信息披露的主要手段。它主要揭示的財(cái)務(wù)狀況，經(jīng)營(yíng)業(yè)績(jī)，現(xiàn)金流量等內(nèi)容，它是根據(jù)日常的會(huì)計(jì)核算資料歸集，加工匯總而成的一個(gè)完整的報(bào)告，如果只是在低迷的時(shí)候編制，就不能反映企業(yè)的經(jīng)營(yíng)狀況。2.該會(huì)計(jì)人員的做法不對(duì)，根據(jù)實(shí)質(zhì)重于形式的原則，企業(yè)融資租入的固定資產(chǎn)，雖從法律形式上來(lái)講，所以并

29、沒(méi)有轉(zhuǎn)移給承擔(dān)人，但從經(jīng)濟(jì)實(shí)質(zhì)上講，與該資產(chǎn)相關(guān)的收益和風(fēng)險(xiǎn)已轉(zhuǎn)移給承租人，承租人實(shí)際上已能行使對(duì)該資產(chǎn)的控制權(quán)，因而應(yīng)將視同自有固定資產(chǎn)。3.該書(shū)店的做法不對(duì)，因?yàn)楦鶕?jù)會(huì)計(jì)主體假設(shè)，業(yè)主個(gè)人的消費(fèi)不在業(yè)主所開(kāi)辦的企業(yè)里反映，所以經(jīng)理為自己配置的電腦不應(yīng)計(jì)入書(shū)店的固定資產(chǎn)賬簿。第二章練習(xí)題一.填空題1.(1)資產(chǎn)應(yīng)為企業(yè)擁有或控制的資源(2)資產(chǎn)是由企業(yè)過(guò)去的交易或事項(xiàng)所形成的(3)資產(chǎn)與其會(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益2.(1)負(fù)債是企業(yè)承擔(dān)的