第一二章基礎(chǔ)會計學(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.Poverty1什么是會計？具有哪些基本特征？什么是會計？具有哪些基本特征？會計是以貨幣為主要計量單位采用專門的辦法對企業(yè)的經(jīng)濟活動進行核算與監(jiān)督為企業(yè)內(nèi)部和外部的會計信息使用者提供反映財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量相關(guān)信息的活動。2會計產(chǎn)生與發(fā)展過程中各個階段具有什么重要標志？會計產(chǎn)生與發(fā)展過程中各個階段具有什么重要標志？會計萌芽階段：沒有專門的會計職業(yè)古代會計階段：會計

13、職業(yè)的出現(xiàn)、會計名詞的產(chǎn)生近代會計階段：復(fù)式記賬的誕生、注重財務(wù)收支核算現(xiàn)代會計階段：管理會計于財務(wù)會計分離、電子計算機在會計上的應(yīng)用等3會計的職能有哪些？怎樣理解兩者的關(guān)系？會計的職能有哪些？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會計的目標是什么？如何認識會計目標？會計的目標是什么？如何認識會計目標？會計的終極目標是通過價值管理為提高企業(yè)經(jīng)濟效益服務(wù)。具體目標是決策有用觀和委托責(zé)任觀。會計目標是指會計工作所

14、要達到的境地或標準，是會計職能的具體化。它隨經(jīng)濟環(huán)境的變化而變化，特別是不同的社會制度和經(jīng)濟體制，會對會計提出不同的目標。由于會計是整個經(jīng)濟管理的重要組成部分，會計管理目標理應(yīng)從屬于經(jīng)濟管理的總目標。5會計核算方法體系包括哪些內(nèi)容？為什么說會計核算方法會計核算方法體系包括哪些內(nèi)容？為什么說會計核算方法是一個完整的科學(xué)體系？是一個完整的科學(xué)體系？內(nèi)容有：設(shè)置賬戶，復(fù)式記賬，填制和審核憑證，登記賬薄，成本計算，財產(chǎn)清查，編制會計報表。會計核

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。在實際工作中，企業(yè)對日常發(fā)生的每一項經(jīng)濟業(yè)務(wù)，都要首先填制與審核會計憑證，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；報告期末，根據(jù)賬簿的記錄，對經(jīng)營過程中發(fā)生的各項費用，需進行成本計算；為保證會計賬簿的記錄正確無誤，需要開展財產(chǎn)清查；在達到賬實相符、賬簿記錄無誤后，便可根據(jù)賬簿記錄編制會計報表，向各有關(guān)方面提供有用的會計信息。6會計核算的基本前提有哪些？如何理解？會計核算的

16、基本前提有哪些？如何理解？基本前提有：會計主體假設(shè)，持續(xù)經(jīng)營假設(shè)，會計分期假設(shè)，貨幣計量假設(shè)7會計核算的一般原則有哪些？如何理解？會計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，及時性，穩(wěn)健性，明晰性，實質(zhì)重于形式。練習(xí)題（一）填空題（一）填空題1會計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.該觀點不對。因為財務(wù)報表是會計信息披露的主要手段。它主要揭示的財務(wù)狀況，經(jīng)營業(yè)績，現(xiàn)金流量等內(nèi)容，它是根據(jù)日常的會計核算資料歸集，加工匯總而成的一個完整的報告，如果只是在低迷的時候編制，就不能反映企業(yè)的經(jīng)營狀況。2.該會計人員的做法不對，根據(jù)實質(zhì)重于形式的原則，企業(yè)融資租入的固定資產(chǎn)，雖從法律形式上來講，所以并

29、沒有轉(zhuǎn)移給承擔(dān)人，但從經(jīng)濟實質(zhì)上講，與該資產(chǎn)相關(guān)的收益和風(fēng)險已轉(zhuǎn)移給承租人，承租人實際上已能行使對該資產(chǎn)的控制權(quán)，因而應(yīng)將視同自有固定資產(chǎn)。3.該書店的做法不對，因為根據(jù)會計主體假設(shè)，業(yè)主個人的消費不在業(yè)主所開辦的企業(yè)里反映，所以經(jīng)理為自己配置的電腦不應(yīng)計入書店的固定資產(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)過去的交易或事項所形成的(3)資產(chǎn)與其會給企業(yè)帶來經(jīng)濟利益2.(1)負債是企業(yè)承擔(dān)的