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二、经营成果的核算 资料:华东公司 201 9 年 10 月发生下列经济业务: 1 . 月末,各损益类账户的本期发生额如下,结转各收入与费用账户。 主营业务收入 158 000 (贷方) 其他业务收入 10 000 (贷方) 投资收益 5 000 (贷方) 营业外收入 2 000 (贷方) 主营业务成本 89 000 (借方) 其他业务成本 4 500 (借方) 税金及附加 800 (借方) 销售费用 6 000 (借方) 管理费用 2 000 (借方) 财务费用 1 000 (借方) 营业外支出 500 (借方) 2.按 应税所得的 25 % 计算企业应缴的所得税费用,并转入本年利润。 3 . 按净利润的 10% 计提法定盈余公积, 20% 计提任意盈余公积, 30% 分配给股东。 要求:根据以上业务编制有关利润计算与分配的会计分录 提示: 第1空:结转收入与费用 第2空:计提所得税费用并结转 第3空:结转净利润 第4空:计提盈余公积(法定和任意) 第5空:给股东分配现金股利 第6空:结转利润分配结果
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举一反三
【单选题】Stop talking! Our math teacher has _______to tell us. [     ]
A.
important anything
B.
anything important
C.
important something
D.
something important
【判断题】应付账款是指因购买材料、商品或接受劳务供应等而发生的债务。
A.
正确
B.
错误
【判断题】应付账款是指因购买材料、商品或接受劳务供应等而发生的债务。
A.
正确
B.
错误
【单选题】More important is the value of the deals, which ______.
A.
has increased greatly
B.
has decreased greatly
C.
has remained the same
【简答题】程序的并行可以在什么场景下发生?
【单选题】The curriculum vitae has become such an important document because ______.
A.
there has been an increase in the number of jobs advertised
B.
there has been an increase in the number of applicants with degrees
C.
jobs are becoming much more complicated nowadays
D.
the other processes of applying for jobs are more complicated
【单选题】住宅卧室柱子的保护层最小厚度为
A.
15mm
B.
20mm
C.
25mm
D.
35mm
【单选题】The job history has become such an important document because______.
A.
there has been an increase in the number of jobs advertised
B.
there has been an increase in the number of applicants with degrees
C.
jobs are becoming much more complicated nowadays
D.
the other processes of applying for jobs are more complicated
【单选题】The job history has become such an important document because ______.
A.
there has been an increase in the number of jobs advertised
B.
there has been an increase in the number of applicants with degrees
C.
jobs am becoming much more complicated nowadays
D.
the other processes of applying for jobs are more complicated
【判断题】应付账款是指因购买材料、商品或接受劳务供应等而发生的债务。
A.
正确
B.
错误
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