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[目的]计算各种类型经济业务(资产、负债和所有者权益的变化)对会计等式的影响。 [资料] (一)某企业2007年3月31日的资产负债表如表2—2所示。 表2—2 资产负债表 (2007年3月31日)  单位:元 资产 金额 负债及所有者权益 金额 库存现金 1000 应付票据 15000 银行存款 22000 应付账款 17500 应收账款 18000 短期借款 30000 原材料 235500 实收资本 654000 固定资产 460000 资本 20000 合计 736500 合计 736500 (二)该企业4月份发生的经济业务如下: 1.从国家取得增拨的资本100000元,已转入银行存款。 2.从供应单位购入材料(存货)15000元,货款尚未支付。 3.从银行提取现金500元。 4.按照规定,将资本8000元转增资本。 5.开出支票,用银行存款1500元,归还所欠供应单位的货款。 6.开出应付的商业票据2500元,归还所欠供应单位的货款。 7.国家收回增拨的资本20000元,已用银行存款支付。 8.通过与供应单位协议,将应付该单位的账款10000元转为该单位对企业的投资。 9.通过与联营单位协议,返还该单位投入的资本30000元,款项尚未支付。 [要求]根据上述资料,计算各项经济业务发生以后对会计等式的影响,并用适当的表格予以列示。
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举一反三
【单选题】Section A Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the ...
A.
She won't let her friend borrow the ear.
B.
She will shop for a car.
C.
She has a good ear.
D.
She will lend her car to her friend.
【简答题】Task 2 Read the passage and choose the best answer to each of the following questions. 1. What is most important for the technical yst? A. The good news or any other information that is affecting ...
【简答题】People aren’t walking any more---if they can figure out a way to avoid it. I felt superior about this matter until the other day I took my car to mail a small parcel. The journey is a matter of 281 s...
【多选题】Which statements support short vacations? You may choose more than one statement. Managing Life and Work with Dr. Sanders Is a short vacation better than a long one? We all know vacations are good fo...
A.
People enjoy planning vacations as much as they enjoy taking vacations.
B.
Traveling abroad makes a person more creative.
C.
People on long vacations call in to work more often.
D.
People quickly lose the benefits of vacation.
E.
Families have very busy schedules.
F.
Co-workers take care of problems at work when an employee is away for several weeks.
G.
It takes a few days of relaxation to improve sleep quality.
H.
Travel has benefits, but it is stressful.
【单选题】The mark of transport packaging refers to ( ).
A.
Warning marks
B.
Indicative marks
C.
Shipping marks
D.
Above all
【单选题】结核菌素试验结果,以下哪项正确
A.
结核菌素试验阴性者可排除结核病
B.
卡介苗接种成功,结核菌素试验呈强阳性
C.
粟粒性结核时,结核茵试验呈强阳性
D.
结核菌试验强阳性者,可肯定结核感染
E.
3岁以内阳性者未接种卡介苗,不一定有活动性结核
【单选题】Which of the following is NOT implied in the article?
A.
Divorced parents can never rear good children.
B.
Two-parent families are more likely to raise their children successfully.
C.
One sixth of the American children live with only one parent.
D.
Nowadays there are nearly twice as many single parent families as there used to be in 1950.
【单选题】结核菌素试验结果,正确的是
A.
卡介苗接种成功,结核菌素试验应(+++)
B.
粟粒性结核时,结核菌素试验可(-)
C.
结核菌素试验阴性者可排除结核病
D.
结核菌素试验阳性者,可肯定有结核病
E.
以上均有可能
【多选题】关于名片使用下列说法错误的是?
A.
名片不准随便进行涂改
B.
名片可以放在钱包、裤袋之内
C.
递名片时,应当首先由位高者向位低者发送名片
D.
不要用左手递交名片
【多选题】关于结核菌素试验,哪些是错误的 ( )。
A.
初次感染结核菌1周后,结核菌素试验为阳性
B.
结核菌素试验阳性可确诊结核病
C.
结核菌素试验阴性可排除结核病
D.
重度营养不良患儿患结核病时,结核菌素试验可为阴性
E.
粟粒型肺结核时,结核菌素试验可为阴性
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