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【简答题】
(四)甲公司的生产车间生产甲、产品。2013年9月份,车间发生的相关业务如下: (1)车间为生产甲产品向仓库领用A材料1 000千克,共计15 000元,B材料500千克,共计5 000元;为生产乙产品领用A材料500千克,共计7 500元,B材料300千克,共计3 000元。 (2)出差,预借差旅费2 000元,以现金付讫。 (3)分配工资,其中行政管理人员6 000元,车间管理人员3 500元,生产甲产品工人工资12 000元,生产乙产品工人工资8 000元。 (4)计提本月单位负担的社会保险费,其中行政管理人员1 500元,车间管理人员875元,生产甲产品工人和乙产品工人分别为3 000元和2 000元。 (5)出差回来,报销差旅费1 800元,余款退回。 要求:根据以上资料,逐笔编制相应的会计分录。
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