会计学问题，求高手单项选择标记未做9、 下列经济业务不通过“其他业务收入”科目核算的是（　　）。（2分） A、 原材料的

1．Western Micro-economics
2.Western Macro-economics
3.Cameralistics(Fiscal Science也可以,但前面的比较正式.）
4.Political Economics
5.Capitalist Political Economics
6.Sociolist Political Economics
〔注〕以上两个的政治经济学用plutonomy也可,哪种表达都对.
7.Accounting
8.Statistics
9.English Intensive Reading
10.English Extensive Reading
绝对正确,请放心使用.

6000000+(140000-97000)-(21000-42000)=6064000

需要包含10个栏目,例如Share Capital； Furniture & Fixture；Building； Creditor； Debtors； Cash； Sales； Cost of sales； General and Administration Expense 这些.具体情况具体分析

返回天书,这是字面的意思,应该是,返回到日报表,这么个意思

VAT is the main form of state tax revenue of the tax accounting is accounting for an important part.
That is, the opening article of value-added tax on the value-added tax and a brief accounting done.
China's value-added tax accounting there are some problems, mainly reflected in value-added accounting system design issues and specific provisions of the accounting system of value-added tax issues in two ways.
In this case value-added tax on a significant accounting of the surveillance is particularly important for China's economic development to build the monitoring system of value-added tax accounting need to be solved. The article also after the transformation of value-added tax, VAT Accounting and how to improve further the idea

(P/A,R,N)是年金现值系数,P/e应该是你打错字了吧,(P/F,R,n)是复利现值新书,单独P/e是市盈率的意思

一、结转损益
借：主营业务收入 4000000
其他业务收入 45000
营业外收入 25000
贷：本年利润 4070000
借：本年利润 3870000
贷：主营业务成本 3100000
营业税金及附加 40000
其他业务成本 30000
销售费用 250000
管理费用 300000
财务费用 50000
营业外支出 100000
1、营业利润=（4000000+45000）-（3100000+40000+30000+250000+300000+50000）
=275000
2、利润总额=275000+25000-100000=200000
二、计算所得税,并结转
3、应交所得税=200000*25%=50000
借：所得税费用 50000
贷：应交税费 50000
借：本年利润 50000
贷：所得税费用 50000
三、计算净利润,并结转
4、税后利润=200000-50000=150000
借：本年利润 150000
贷：利润分配—未分配利润 150000
四、计提盈余公积
5、盈余公积=150000*10%=15000
借：利润分配-提取法定盈余公积 15000
贷：盈余公积-法定盈余公积 15000
五、计算分配现金股利
6、应付股利=（150000-15000）*30%=40500
注：如果是要按税后利润的话,应付股利=150000*30%=45000
借：利润分配—应付股利 40500
贷：应付股利—XX股东 40500
六、计算未分配利润
7、未分配利润=150000-15000-40500=94500
注：如果应付股利是按税后利润计算的话,未分配利润=150000-15000-45000=90000
借：利润分配—未分配利润 55500
贷：利润分配—提取法定盈余公积 15000
利润分配—应付股利 40500

CAPITAL:资本
CASH：现金
CASH IN BANK：银行存款
DEBIT：借方
LIABILITY：负债
CR：贷方
DR：借方

3.6
借：应收账款 224000
贷：主营业务收入 190000
应交税金-应交增值税（销项税费） 34000
3.20
借：银行存款 220000
财务费用 4000
贷：应收账款 224000

收款凭证、付款凭证、转账凭证、通用记账凭证都属于复试凭证.

BCADCD

没有 “ 业务 11 ” 很难猜出来分录的错误在哪里耶.那我就假设正确分录是借：管理费用 12 000 贷：银行存款 12 000那错误就是：把期间费用的”管理费用“记成了资产类的“待摊费用”...

这组数字在会计上读为一亿二仟三佰四十五万六仟七佰八十九点一二
用“万”表示为：12,345.68万

Accountancy has been a subject of science. It becomes prominent in its important role in our modern life. Debit-credit bookkeeping certainly is the center of Accountancy, which is a Procedures and Methodological system to deal with accounting entry and the related data. In order to grasp Debit-credit bookkeeping,we should have good knowledge about Debit-credit bookkeeping.Not only its rules and feature,merit or shortcoming,but also the usage to completing the bussiness activity .

你如果是学会计专业的就要自己多编制一些会计分录来熟悉，不然考试的话也不好过。实际工作中也可用得到的

谁也没时间.

1.B 2.C 3.B 4.D 5.A 6.B 7.B 8.A 1.ABCD 2.ABC 3.BD 4.ABC 5.ABCD

Enterprise income tax is the focus of the rational avoidance tax planning, the amount of depreciation of fixed assets depreciation method choice directly influence the provision of enterprise of year,...

13.B
14.A
15.C
16.A
17.D
18.A
19.C
20.A
21.C
22.B
23.A
24.A
25.D

一、A
二、1、会计主体是指会计工作为其服务的特定单位或组织。
2、权责发生制 权责发生制是指企业应当按照取得收入的权利和承担费用的责任来确认各项收入和费用的归属期
3、会计分期 是指把企业持续不断的生产经营过程，划分为较短的等距会计期间，以便分期结算账目，按及编制会计报表。
4、稳健性原则 稳健性原则是企业会计核算中运用的一项重要原则，《企业会计制度》和已发布的具体会计准则充分体现了这一原则。稳健性原则又称谨慎性原则，是指在处理企业不确定的经济业务时，应持谨慎的态度。也就是说，凡是可以预见的损失和费用都应予以记录和确认，而没有十足把握的收入则不能予以确认和入帐
三、万科的应该不能确定为2011年收入，因为还有分期缴的房款，是按收付实现制计算的。

（1）企业已收，银行未收 5000
（2）企业已付，银行未付 4600
（3）银行已收，企业未收 5200
（4）银行已付，企业未付 3700
企业银行日记账调节后余额=37650+5200-3700=39150
银行对账单调节后余额 =38750+5000-4600=39150

The strengths and weaknesses of the norms and empirical accounting theory is 1. The advantages and disadvantages of standard accounting.Standardize the accounting research method is one of the advantages of mature.Research methods of induction and deduction method as a standard accounting has a long history, is one of the more perfect research methods.Deductive method is a logical research method.Standard accounting research can be verified in practice theory, the theoretical propositions are logical validation.At the same time also can undertake inspection of existing theory, help to early detection errors, and the internal contradictions in the theory.This is of great significance to the theoretical arguments.Regulate the second advantage is can good development of accounting practice and accounting theory.Specifications varieties and standardization of accounting to accounting practice, and as far as possible beyond the existing accounting practice and accounting theory.In order to provides the high quality of accounting information for the global economic integration.But standard accounting also has some systemic defects.The first is the defect of methodology.Mainly is the premise of ignoring assumptions and test.So many assumptions are not validated, can't call it the theory.Based on the hypothesis of this theory is often impractical, lack of practical significance.If these assumptions are wrong, then it is concluded that the theory is wrong on this assumption.Followed by the defect of the research method, induction and deduction method is focus on qualitative analysis, quantitative analysis does not pay attention to.Quantitative analysis of single is not a sign of the difference and connection between the transaction.If a lot of research variables, the qualitative analysis are not scientific.Standard accounting ignore the study the behavior of the accounting entity, regardless of the economic consequences of accounting information.Just to different interests of the group as a whole is not enough.The standard accounting results have strong personal opinion, no empirical validation, and the feeling of a closed doors.2. The advantages and disadvantages of the empirical accounting.First of all, the empirical accounting research method more scientific.Mainly because of combination of qualitative and quantitative research methods.Analysis of the data mainly use qualitative method for logical analysis.Validate assumptions, mainly use quantitative method, makes the conclusion more scientific and more accurate.The second empirical accounting research is a combination of accounting practice is of great practical significance.Empirical accounting research not only explains the existing accounting practices, but also for those not observation and has happened but not accounting phenomena are interpreted through data analysis.Finally s empirical accounting research focus on the behavior of the subjects of accounting behavior and motivation.And introduced a lot of research achievements in economics, so as to expand the scope of accounting theory research.The empirical accounting companies as a combination of various kinds of contractual relationship.And analyzed various kinds of interest groups to protect their own interests attitude in the face of accounting standards.Draw a lot of standard accounting research cannot be concluded.But the empirical accounting also exist many limitations.First is for the use of empirical research institute and the truth is very limited, in prove that there is a certain probability on common topics.Empirical accounting attaches great importance to the quantitative and modeling, overlooked some minor factors, lead to the research of systemic is not strong.Another empirical accounting should not be completely ruled out value judgment, it is not very reasonable.For accounting researchers is agent can't entirely avoid the interference of personal preference.Finally, empirical accounting than the specification on the time lag.Empirical accounting is always at the time of sample data is sufficient to establish mathematical model, so that when accounting standards are often published several years, there are serious lag.

B
借款费用增加，是财务费用的增加，本年利润减少，本年利润结转至未分配利润，是所有者权益的减少；
借款费用的增加，同时应付利息增加，是负债的增加。

错误
根据会计原则的一贯性原则来说,
是指企业的会计核算方法前后各期应当保持一致,不得随意变更.如有必要变更,应当将变更的内容、变更的累积影响数,以及累积影响数不能合理确定的理由等,在会计报表附注中予以说明.

会计和数学关系不大,计算利息等用一下指数的知识
但是要学习经济数学,一般就是微积分的内容
数学不太好的人学起来不难 ,多数都是文科生学会计

期间费用包括管理费用、财务费用、销售费用

数学是学高等数学,并不难是把高中三年的数学都集中在一本书上.语文是大学语文,也不太深.外语都是高中集成的教材,不难.

万位是零,千位不是零,则：中文大写金额中可以写“零”,也可以不写“零”
所以：
105300元 既可以写成：人民币壹拾万零伍仟叁佰元整
也可以写成：人民币壹拾万伍仟叁佰元整
但：
拾万伍仟叁佰元整及拾万零伍仟叁佰元整 这两者都是错误的.

egulator 英音：['regjuleitə] 美音：['rɛgjə,letɚ]

以下结果由译典通提供词典解释
名词 n.
1.调整者;管理者
2.调节器;调节阀
3.标准时钟
4.【英】(借调整税率以调节经济的)课税调节法
以下结果来自互联网网络释义
regulator
1.调节器(装置)
英语托福雅思小语种PETS - 行业英语（...
regulator 调节器(装置)
2.监控者
IELTS写作的常用表达 -雅思英语作文-...
regulator 监控者
3.第器
核能专业英语词汇(R) | 英语迷
regulator 第器

第一个在会计英语里没见过,不过是储备的意思.第二个inventory是存货,就是企业要往外卖的商品.最后一个是opening balance吧?是账户的期初余额的意思,就是每个会计期间期初账户上的数额.

是网上作业不

1-毛利率=1-毛利润/销售收入=1-（销售收入-直接成本）/销售收入=销售收入/销售收入-（销售收入-直接成本）/销售收入
=直接成本/销售收入=成本利润率,但是书上为什么是销售成本/销售收入,销售成本的这个表达觉得不够清晰明了

信用期为30天,如果10天内付款可享受1%的现金折扣.

Assets Liabilities Owners' Equity__I___ ___N/A_____ ____I_______ A. __I___ ____I____ ______N/A_____ B. _I & D____ __N/A______ ____...

2010年不考的,综合里考的数学大概只相当于高中毕业的难度.以后就不知道了.