MPAcc财务会计考试样题参考答案(1)

标签：会计硕士考试,会计硕士考试试题,http://www.gaofen123.com MPAcc财务会计考试样题参考答案(1),

        贷：委托代销商品                                              36

 (5)借：银行存款                                                 40

        贷：预收账款                                                  40

 (6)借：主营业务收入                                             100

        应交税金——应交增值税(销项税额)                          17

    贷：银行存款                                                     116

        财务费用                                                       1

 (7)借：在建工程                                                 359.5

    贷：原材料                                                       100

        库存商品                                                     200

        应交税金——应交增值税(进项税额转出)                          17

        ——应交增值税(销项税额)                                    42.5

五、案例题

评分标准：

第一类

第二类

第三类

会计硕士mpacc财务会计样题

本文共2页：第 页

上一页  [1] [2] [3] [4]