电大天堂【基础会计】模拟实验1和2(最新最全)(新准则)小抄

1、专业好文档电大天堂【基础会计】模拟实验1和2（最新最全）（新准则）第一次 模拟实验一、会计分录如下：1借：库存现金3600 7借：库存现金100 贷：银行存款3600 贷：其他应收款-王峰1002借：其他应收款-王峰1800 8借：管理费用360 贷：库存现金1800 贷：库存现金3603借：银行存款13000 9借：库存商品 4000 贷：应收账款13000 应交税费应交增值税（进项税额）6804借：管理费用372 贷：银行存款4680 贷：库存现金372 10借：银行存款2000005借：库存商品3800 贷：实收资本200000 贷：银行存款38006借：银行存款240 贷：库存现金24

2、0（二）会计分录如下：1借：应收账款187203借：管理费用1000 贷：应交税费应交增值税(销项税额)2720 贷：其他应收款-陈海1000 主营业务收入160004借：本年利润152002借：库存商品14000 贷：管理费用15200 应交税费应交增值税(进项税额)23805借：主营业务收入196000 贷：应付账款16380 贷：本年利润196000第二次 模拟实验（一）会计分录如下：1借：库存现金20006借：银行存款500000 贷：银行存款2000贷：实收资本5000002借：应付账款179207借：销售费用6400 贷：银行存款17920 贷：银行存款64003借：应收账款-鸿运

3、公司1011028借：财务费用350贷：主营业务收入100510 贷：银行存款350 银行存款5929借：管理费用19604借：银行存款101102 贷：银行存款1960贷：应收账款-鸿运公司10110210借：原材料2016005借：库存现金35600 贷：银行存款201600贷：银行存款35600 (二)会计分录如下：1借：库存现金50004借：应付职工薪酬-工资50000 贷：银行存款5000 贷：库存现金500002借：其他应收款-王利10005借：库存现金280 贷：库存现金1000 贷：其他应收款-李虹2803借：库存现金50000贷：银行存款50000 (三) 会计分录如下：1借

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5、if we dont do that it will go on and go on. we have to stop it; we need the courage to do it.his comments came hours after fifa vice-president jeffrey webb - also in london for the fas celebrations - said he wanted to meet ivory coast international toure to discuss his complaint.cska general directo

6、r roman babaev says the matter has been exaggerated by the ivorian and the british media.blatter, 77, said: it has been decided by the fifa congress that it is a nonsense for racism to be dealt with with fines. you can always find money from somebody to pay them.it is a nonsense to have matches play

7、ed without spectators because it is against the spirit of football and against the visiting team. it is all nonsense.we can do something better to fight racism and discrimination.this is one of the villains we have today in our game. but it is only with harsh sanctions that racism and discrimination

8、 can be washed out of football.the (lack of) air up there watch mcayman islands-based webb, the head of fifas anti-racism taskforce, is in london for the football associations 150th anniversary celebrations and will attend citys premier league match at chelsea on sunday.i am going to be at the match

9、 tomorrow and i have asked to meet yaya toure, he told bbc sport.for me its about how he felt and i would like to speak to him first to find out what his experience was.uefa hasopened disciplinary proceedings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, pres

10、ident of european footballs governing body, has also ordered an immediate investigation into the referees actions.cska said they were surprised and disappointed by toures complaint. in a statement the russian side added: we found no racist insults from fans of cska.baumgartner the disappointing news

11、: mission aborted.the supersonic descent could happen as early as sunda.the weather plays an important role in this mission. starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached,

12、 will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. it will climb higher than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the

13、stratosphere. as he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence.the balloon will slowly drift to the edge of space at 120,000 feet ( then, i would assume, he will slowly step out onto something resembling an olympic diving platform.below, the earth becomes the

14、 concrete bottom of a swimming pool that he wants to land on, but not too hard. still, hell be traveling fast, so despite the distance, it will not be like diving into the deep end of a pool. it will be like he is diving into the shallow end.skydiver preps for the big jumpwhen he jumps, he is expect

15、ed to reach the speed of sound - 690 mph (1,110 kph) - in less than 40 seconds. like hitting the top of the water, he will begin to slow as he approaches the more dense air closer to earth. but this will not be enough to stop him completely.if he goes too fast or spins out of control, he has a stabi

16、lization parachute that can be deployed to slow him down. his team hopes its not needed. instead, he plans to deploy his 270-square-foot (25-square-meter) main chute at an altitude of around 5,000 feet (1,524 meters).in order to deploy this chute successfully, he will have to slow to 172 mph (277 kph). he will have a reserve parachute that will open automatically if h