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1、motoroiltime management,switch acti on times, statistics, coal -ai dedmeasurementsoftware,improvesthe pr oducti on level oflean manageme nt. Increase dinvestme nt in scienceand technology,reporting sciencea ndtechnology proje ctsand 14 te chnical proje ct totalcost per centage ofthetotal annualprodu

2、ction outputof 0.25%. Large -scale coal-fire dpower pla ntfluegas de sulfurization,de nitrification com plete devel opme ntandapplicati on ofkeytechnologies proje ct,wonthe nationalsci ence andtechnol ogypr ogress second prize.630M Wsupercriti calunitsoptimized controlstrate giesand t he630MW develo

3、pmenta ndapplication ofon -line simulation systemforsuper criticalunits,supercritica l600M W units of tur bine driven boiler fee d pum p setofcomprehensive treatment ofdefects Datang technologyrespectivelyoneortwoandthir d. Meanwhile,informationtechnol ogyachievement s,the compa nywas name d Chi na

4、powerinformati on technology benchmarki ng enterpri ses. -Repair a nd mai ntena nce has impr ovedfurther.M odifythe i nspecti onsta ndards andstandards on aregularba sis,sta ndar dizingw ork pr ocedures,checki ng andinspectionpr oject.Dee peni ngthe BFS+system,and implementsmaintenanceinformationsha

5、red.ReorganizingR Blogicagain,a nd e nsure t he success ofthe RB.Innovatingthe mechanism of mainte nance manageme nt, implemente d aprojectmanager system.Successful completion oftwoautonomous mainte nance,relia bility improve dsteadily.Im plementi ngtwo c-levelmaintenance,projectthemselve s 48.7% an

6、d42.3%,respe ctively.Accompli sh two circulating pumps re pair andover haul offourMills,maintenanceteam s togetexercise.Promotethe work ofenergy saving and consumption re ducing, complete theunit energy consumptiondiagnosis,pla ntwaterbala nce test, 10energy -saving proje cts. Second, we shoulda dhe

7、retothree on thee conomic benefits of improving, outrea chDelegates,staff: Hello!inthe run-upt otheSpri ng Festival,we held one sessi on offourstaffrepresentativesConference2013 -w orkshop,full back in 2012, careful analysi softhe curre nt situati on, discuss2013 development plans.Here,onbehalf of m

8、y company2013 work re ports tot heGe neralAssem bly, for consideration.PillarI,2012 back i n2012, XXpower companiesadheretot hepartys 17 greatspiritforguida nce, compr ehe nsivelyimpl ementthe scientific concept of development, promoti ngcost-leadershi pstrategy,sta ndar ds,focus onimplementation,le

9、a nmanagem ent,continuouslyimprove,smooth pre sentsafetysituation ofenterprise manag ement,busi ness ma nagement a ndcontr olsci entifica nd sta ndar dized, and t hede dication ofstaff,manage aharmoniousa nd democraticatmosphere ofthegoodsituation.Ma in indicat ors areas foll ows:-t hebattery i ndic

10、at or:powerge nerationtotaled7.815billi on kWh,beyond theannual budget implementationcapacity of315 million kWh, an i ncrea se of757 milli on k Wh.Salestotaled 7.425 billi on kWh,exce edi ng sales of330 millionkWh theannual Executivebudget,an increase of729million kWh.-Securitymeasures:unpl annedout

11、ages2.5times.Nopersona linjury accide ntoccurre d,no majora ccidenta nda bove, no majorfire acci dents without e nvironme ntal polluti ona cci dents, safety forthree consecutiveyears to maintai nstabilityt o good posture.Busi ness fina nci alindicator s:total pr ofits of255milli on Yua n,beyondthe a

12、 nnualbudget of 207 millionYua n,bey ond the Data ng com pany index 41.89million Yua n, an i ncrea se of1.76million Yua n,FCMassessme ntatgrade four.-Energy: pow ersupplysta ndar d coal completing 312.25 g/kWh, dow n0.1 g /kWh; i ntegratedauxiliary pow er consumption ratioin5.12% ,down 0.26%; poll u

13、tantemissionsperf orma ncegreatlyre duced compare d to lastyear,carbon 0.09 g /kWh,sulfurdi oxide0.104 g /kWhNOx0.512 g /kWh; dust removalefficie ncy ofmoret han99.8%.-Reliability index:e quiv alentavailabilityfactorin 93.47%, increa sed 7.95% froma yearearlier.Equivalent force d outage rate 0.08%,0

14、.16% reducti on over the sameperi od ayearearli er.Major achievement s:first,weshould adheret othe tw omanagement systembasis,stre ngtheni ng.1 . L. I .I _.11.- -. I , ,L .1- . LI_ - Ld.I.l. J.IL . I -I .I-. _ I I - -L . _ - -.一.一 .ill. . - I - . 一 .1 - |_| . _. I I - 1| | I . . JI |_ . 一 I 一一 . _ |

15、_I 一I . . .一一 .一.|_ _ J _一 一. I ,|_.|. .|_I-. . 一 . 一 .一 . L . _ _ .II I L -. . I - . .一 . 一 一.-LJ 一 . I . 一 一. 一 - -HI . 一第三章存货练习题及答案单项选择题1. 某企业为增值税一般纳税人,购入材料一批,增值税专用发票上标明的价款为25 万元,增值税为4.25万元,另支付材料的保险费2 万元、包装物押金2 万元。该批材料的采购成本为()万元。A.27B.29C.29.25D.31.252. 下列各项中,不应计入存货实际成本中的是( ) 。A. 用于继续加工的委托加工应税消费品

16、收回时支付的消费税B. 小规模纳税企业委托加工物资收回时所支付的增值税C. 发出用于委托加工的物资在运输途中发生的合理损耗D. 商品流通企业外购商品时所发生的合理损耗3. 甲企业委托乙单位将A材料加工成用于直接对外销售的应税消费品B材料,消费税税率为5%发出A材料的实际成本为979 000 元,加工费为29 425 元,往返运费为8 400 元。假设双方均为一般纳税企业,增值税税率为17%。 B 材料加工完毕验收入库时,其实际成本为()元。A.1 374 850B.1 069 900C.1 321 775D.1 273 3254. 某企业月初结存材料的计划成本为250 万元,材料成本差异为超支

17、45 万元;当月入库材料的计划成本为 550 万元,材料成本差异为节约85 万元;当月生产车间领用材料的计划成本为600 万元。当月生产车间领用材料的实际成本为()万元。A.502.5B.570C.630D.697.55. 某企业采用计划成本进行材料的日常核算。月初结存材料的计划成本为80 万元,成本差异为超支20 万元。当月购入材料一批,实际成本为110 万元,计划成本为120 万元。当月领用材料的计划成本为100 万元,当月领用材料应负担的材料成本差异为()万元。A.超支5 B.节约5 C.超支15 D.节约156. 某企业20X7年3月31日,乙存货的实际成本为 100万元,加工该存货至

18、完工产成品估计还将发生成本为 20 万元,估计销售费用和相关税费为2 万元,估计用该存货生产的产成品售价110 万元。假定乙存货月初“存货跌价准备”科目余额为 0, 20X7年3月31日应计提的存货跌价准备为()万元。A. 10B.0C.10D.127. 下列会计处理,不正确的是() 。Delegates,staff: Hello!inthe run-upt otheSpri ng Festival,we held one sessi on offourstaffrepresentativesConference2013 -w orkshop,full back in 2012, carefu

19、l analysi softhe curre ntsituati on, discuss2013 development plans.Here,onbehalf of my company2013work re ports tot heGe neralAssem bly, for consideration.PillarI,2012 back i n2012, XXpower companiesadheretothepartys 17 greatspiritforgui da nce,compr ehe nsivelyimpl ementthe scientific concept ofdev

20、elopment, promoti ngcost-leadershi pstrategy,sta ndar ds,focus onimplementation,lea nmanagem ent,continuously impr ove,smooth pre sentsafetysituation ofenterprisemanag ement,busi ness ma nagement a ndcontr olsci entifica nd sta ndar dized, and t hede dication ofstaff,manage aharmoniousa nd democrati

21、catmosphere ofthegoodsituation.Mainindicat ors areas foll ows:-t hebattery i ndicat or:powerge nerationtotaled7.815billionkWh,beyond theannualbudget implementationcapacity of 315 millionkWh,an increa se of757 milli on k Wh.Salestotaled 7.425 billi on kWh,exce edi ng sales of330 millionkWh theannualE

22、xecutivebudget,an increase of729million kWh.-Securitymeasures:unpl annedoutages2.5times.Nopersona linjury accide ntoccurre d,no majora ccidenta nda bove, no majorfire acci dents without e nvironme ntal polluti ona cci dents, safety forthree consecutiveyears to maintai nstabilityt o good posture.Busi

23、 ness fina nci alindicator s:total pr ofits of255milli on Yua n,beyondthe a nnualbudget of 207 millionYuan,bey ond the Data ng com pany index41.89 millionYua n, an i ncrea se of1.76million Yua n,FCMassessme ntatgrade four.-Energy: pow ersupplysta ndar d coal completing 312.25 g/kWh, dow n0.1 g /kWh;

24、 i ntegratedauxiliary pow er consumption ratioin5.12%,down 0.26%; poll utantemissionsperformancegreatlyre duced compare d to lastyear,carbon 0.09 g /kWh,sulfurdi oxide0.104 g /kWhNOx0.512 g /kWh; dust removalefficiencyofmorethan99.8%.-Reliability index:e quiv alentavailabilityfactorin 93.47%, increa

25、 sed 7.95% froma yearearlier.Equivalentforced outage rate 0.08%,0.16% reduction over the sameperi od ayearearli er.Major achievement s:first,weshould a dheret othe tw omanagement systembasis,stre ngtheni ngtechnologi calresear ch, strengthe n hidde n hazards contr oland intrinsicsafetyEnterprise con

26、structiont ooknewsteps. -T hetw o management systemforimprovement. Focus on promotingthepower ofthecompany managementsystem andthe applicatio nand implementati on ofthe safetyloopfive-star managementsystem,improvethe safetymanagementsystem, realize thesystem ofsafetycontrol. Further regulate securit

27、yrouti nes, safetysupervi sionand manageme ntnetworkr oleto playt oachieve cl osed-l oop.Strengthe ningt he supervi sion andma nagementofhabitualviolationof,strengthening thesafetysupervi sionofout sour cing contra ctors.Carried out i nspri ng andautum n of se curityinspe ctions,flood contr oland in

28、spe ction, safety producti on month, daysupervisi on ofproducti on safetyand theOlympi cGamesa nd ot herA. 由于管理不善造成的存货净损失计入管理费用8. 非正常原因造成的存货净损失计入营业外支出9. 以存货抵偿债务结转的相关存货跌价准备冲减资产减值损失10. 为特定客户设计产品发生的可直接确定的设计费用计入相关产品成本8. 甲材料月初结存存货3 000 元,本月增加存货4 000 元;月初数量1 500 件,本月增加2 500 件,那么,甲材料本月的加权平均单位成本为() 。A.2 元 /

29、件 B. 1.75 元 /件 C.1.6 元 /件 D.2.5 元 /件9. 属于定额内损耗的材料盘亏,经批准后可转作() 。A. 生产成本B. 管理费用C. 营业外支出D. 其他应收款10. 某企业 11 月 1 日存货结存数量为200 件,单价为4 元; 11 月 2 日发出存货150 件; 11 月 5 日购进存货 200 件,单价4.4 元; 11 月 7 日发出存货100 件。在对存货发出采用先进先出法的情况下,11 月 7 日发出存货的实际成本为()元。A.400 B.420 C.430 D.44011. 工业企业为增值税一般纳税人。原材料采用实际成本法核算。购入 A种原材料1 0

30、00吨,收到的增值税专用发票上注明的价款为800 万元,增值税额为136 万元。另发生运杂费用11.36 万元,装卸费用4 万元,途中保险费用3 万元。原材料运抵企业后,验收入库原材料为998 吨,运输途中发生合理损耗2 吨。则该原材料的实际单位成本为( ) 万元。A.0.80 B.0.81 C.0.82 D.0.8312. 下列原材料相关损失项目中,应计入管理费用的是( ) 。A. 计量差错引起的原材料盘亏B. 自然灾害造成的原材料损失C. 原材料运输途中发生的合理损耗D. 人为责任造成的原材料损失二、多项选择题1. 在我国的会计实务中,下列项目中构成企业存货实际成本的有() 。A. 支付的

31、买价B. 入库后的挑选整理费C. 运输途中的合理损耗D. 一般纳税人购货时的增值税进项税额E、加工货物收回后直接用于销售的消费税2. 下列项目中,应计入企业存货成本的有( )。A. 进口原材料支付的关税B.生产过程中发生的制造费用C. 原材料入库前的挑选整理费用D. 自然灾害造成的原材料净损失3. 下列各项中,增值税一般纳税企业应计入收回委托加工物资成本的有() 。A. 支付的加工费B. 随同加工费支付的增值税C. 支付的收回后继续加工应税消费品的委托加工物资的消费税D. 支付的收回后直接销售的委托加工物ctivities,compre hensive andtampi ngSafetyFou

32、ndation .Troubleshooti ng,manageme ntmechani sm, givefull playtor ole of technical supervisi on a nd reali zation oftroubleshooting,management,impr oved process ma nagement.T hisyear completed theboilerl ower headerleakage, boiler pre ssure,a major riskmanagement, compl eted29 ofgreat risks a nd3 Ge

33、neralproblemsofgovernance.Com plete chemistry la b constr uction,thermalcontrol,and com pletethe boilerscale integrated ma nagement, host shaftingvi bration of10scie ntificand technologi cal pr oject s,suchas.Complete supercriti cal630MW on -linesimulati on sy stemdevelopmentand a pplication ofcir c

34、ulati ng waterM CC sta ndby powertransformati on,the transformationofdesulfurizationwastewate r,the unitwater supply systemofcompr ehensive treatmentand dischargevalve modificati on ofcoal mi ll5 keytechnol ogicaltransformation projects,gr oup healt h is impr oved. -Scie nce a ndte chnol ogyinnovati

35、onis furt herincrease d.Stre ngthen t he characteri stics ofsupercriti calunitmajor i ssues,graduallycl earingthe parti cularityof supercritical unit and r egularity.Devel ope dDelegates,staff: Hello!inthe run-upt otheSpri ng Festival,we held one sessi on offourstaffrepresentativesConference2013 -w

36、orkshop,full back in 2012, careful analysi softhe curre ntsituati on, discuss2013 development plans.Here,onbehalf of my company2013 work re ports tot heGe neralAssem bly, for consideration.PillarI,2012 back i n2012, XXpower companiesadheretot hepartys 17 greatspiritforguida nce,compr ehe nsivelyimpl

37、 ementthe scientific concept of development, promoti ngcost-leadershi pstrategy,sta ndar ds,focus onimplementation,lea nmanagem ent,continuously impr ove,smooth pre sentsafetysituation ofenterprise m anag ement,busi ness ma nagement a ndcontr olsci entifica nd sta ndar dized, and t hede dication ofs

38、taff,manage aharmoniousa nd democraticatmosphere ofthegoodsituation.Ma in indicat ors areas foll ows:-t hebattery i ndicat or:powerge nerationtotaled7.815billi on kWh,beyond theannual budget implementationcapacity of 315 millionkWh,an increa se of757 milli on k Wh.Salestotaled 7.425 billi on kWh,exc

39、e edi ng sales of330 millionkWh theannual Executivebudget,an increase of729million kWh.-Securitymeasures:unpl annedoutages2.5times.Nopersona linjury accide ntoccurre d,no majora ccidenta nda bove, no majorfire acci dents without e nvironme ntal polluti ona cci dents, safety forthree consecutiveyears

40、 to maintai nstabilityt o good posture.Busi ness fina nci alindicator s:total pr ofits of255milli on Yua n,beyondthe a nnualbudget of 207 millionYua n,bey ond the Data ng com pany index41.89 millionYuan, an i ncrea se of1.76million Yua n,FCMassessme ntatgrade four.-Energy: pow ersupplysta ndar d coa

41、l completing 312.25 g/kWh, dow n0.1 g /kWh; i ntegratedauxiliary pow er consumption ratioin5.12% ,down 0.26%; poll utantemissionsperformancegreatlyre duced compare d to lastyear,carbon 0.09 g /kWh,sulfurdi oxide0.104 g /kWhNOx0.512 g /kWh; dust removalefficiency ofmoret han99.8%.-Reliability index:e

42、quiv alentavailabilityfactorin 93.47%, increa sed 7.95% froma yearearlier.Equivalent force d outage rate 0.08%,0.16% reducti on over the sameperi od ayearearli er.Major achievement s:first,weshould a dheret othe tw omanagement systembasis,stre ngtheni ngtechnologi calresear ch, strengthe n hidde n h

43、azards contr oland intrinsicsafetyEnterprise constructiont ooknewsteps. -T hetw o management systemforimprovement. Focus on promoting the power ofthecompany managementsystem andthe applicatio nand implementati on ofthe safetyloopfive-star managementsystem,improvethe safetymanagementsystem, realize t

44、hesystem ofsafetycontrol. Further regulate securityrouti nes, safetysupervi sionand managementnetworkr oleto playt oachieve cl osed-l oop.Strengthe ningt he supervi sion andma nagementofhabitualviolationof,strengtheni ng thesafetysupervi sionofout sour cing contra ctors.Carried out i nspri ng andaut

45、um n of se curityinspe ctions,flood contr oland inspe ction, safety producti on month, daysupervisi on ofproducti on safetyand theOlympi cGamesa nd ot her资的消费税4. 期末通过比较发现存货的成本低于可变现净值,则可能() 。A. 按差额首次计提存货跌价准备B. 按差额补提存货跌价准备C. 冲减存货跌价准备D. 不进行账务处理( ) 。B. 企业使用该项原材料生产的产品的成本大于产品已过期且无转让价值的存货5. 下列情况中,按规定应提取存货跌

46、价损失准备的有A. 市价持续下跌,并且在可预见的未来无回升的希望的销售价格C. 存货陈旧过时D.6. 下列各项存货中,属于周转材料的是() 。D. 委托代销商品A. 委托加工物资B. 包装物 C. 低值易耗品7. 下列各项中, 应计入销售费用的有() 。A. 随同商品出售不单独计价的包装物成本B. 随同商品出售单独计价的包装物成本C. 领用的用于出借的新包装物成本D. 对外销售的原材料成本三、判断题1. 工业企业购入材料和商业企业购入商品所发生的运杂费、保险费等均应计入存货成本。()2. 企业接受的投资者投入的商品应是按照该商品在投出方的账面价值入账。()3. 投资者投入的存货成本,一律按投资

47、合同或协议约定的价值确定。( )4. 在物价持续下跌的情况下,企业采用先进先出法计量发出存货的成本,当月发出存货单位成本小于月末结存存货的单位成本。()5. 在物价上涨的情况下,采用先进先出法计算的发出存货的成本将高于采用加权平均法计算的发出存货成本。 ()6. 期末每期都应当重新确定存货的可变现净值,如果以前减记存货价值的影响因素已经消失,则减记的金额应当予以恢复,并在原已计提的存货跌价准备的金额内转回。()7. 无论企业对存货采用实际成本核算,还是采用计划成本核算,在编制资产负债表时,资产负债表上的存货项目反映的都是存货的实际成本。()8. 成本与可变现净值孰低法中的“成本”是指存货的历史

48、成本。 ()四、实训及案例题(1) 目的 :练习存货期末计价的核算资料 :东风工厂采用备抵法核算存货的跌价损失,某材料存货的有关资料如下:1 、 2003 年初“存货跌价准备”科目为贷方余额 4 210 元, 2003 年年末存货成本为863 000 元,可变现净值为857 220 元。ctivities,compre hensive andtampingSafetyFoundation .Troubleshooti ng,manageme ntmechani sm, givefull playtorole of technical supervisi on a nd reali zation

49、 oftroubleshooting,management,impr oved process ma nagement.T hisyearcompleted theboilerl ower headerleakage, boiler pre ssure,a major riskmanagement, compl eted29 ofgreat risks and3 Generalproblemsofgoverna nce.Com plete c hemistryla b constr uction,thermalcontrol,and com pletethe boilerscale integ

50、rated management, host shaftingvi bration of10scie ntificand technologi cal pr oject s,suchas.Complete supercritical630MW on -linesimulati on sy stemdevelopmentand a pplication ofcir culati ng waterM CC standby powertransformation, t he transformationofdesulfurizationwastewate r,the unitwater supply

51、 systemofcompr ehensive treatmentand dischargevalve modificati on ofcoal mi ll5 keytechnol ogicaltransformation projects,gr oup healt h is impr oved. -Scie nce a ndte chnol ogyinnovationis furt herincrease d.Stre ngthen t he characteri stics ofsupercriti calunitmajor i ssues,graduallycl earingthe pa

52、rticularityof supercritical unit and r egularity.Devel ope dDelegates,staff: Hello!inthe run-upt otheSpri ng Festival,we held one sessi on offourstaffrepresentativesConference2013 -w orkshop,full back in 2012, careful analysi softhe curre ntsituati on, discuss2013 development plans.Here,onbehalf of

53、my company2013workreports tot heGe neralAssem bly, for consideration.PillarI,2012 back i n2012, XXpower companiesadheretot hepartys 17 greatspiritforguida nce,compr ehe nsivelyimpl ementthe scientific concept of development, promoti ngcost-leadershi pstrategy,sta ndar ds,focus onimplementation,lea n

54、managem ent,continuously impr ove,smooth pre sentsafetysituation ofenterprisemanagement,business ma nagement a ndcontr olsci entifica nd sta ndar dized, and t hede dication ofstaff,manage aharmoniousa nd democraticatmosphere ofthegoodsituation.Mainindicat ors areas foll ows:-t hebattery i ndicat or:

55、powerge nerationtotaled7.815billi on kWh,beyond theannualbudgetimplementationcapacityof315millionkWh,anincrease of757 milli on k Wh.Salestotaled 7.425 billi on kWh,exce edi ng sales of330 millionkWh theannualExecutivebudget,an increase of729million kWh.-Securitymeasures:unplannedoutages2.5times.Nope

56、rsona linjury accide ntoccurre d,no majora ccidenta nda bove, no majorfire acci dents without e nvironme ntal polluti ona cci dents, safety forthree consecutiveyears to maintai nstabilityt o good posture.Busi ness fina nci alindicator s:total pr ofits of255milli on Yua n,beyondthe a nnualbudget of 2

57、07 millionYua n,bey ond the Data ng com pany index41.89 millionYuan,anincrea se of1.76million Yua n,FCMassessme ntatgrade four.-Energy: pow ersupplysta ndar d coal completing 312.25 g/kWh, dow n0.1 g /kWh; i ntegratedauxiliary pow er consumption ratioin5.12%,down0.26%;poll utantemissionsperformancegreatlyreduced compare d to lastyear,carbon 0.

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