会计基础莫考题（The foundation of accounting）.docVIP

会计基础莫考题（The foundation of accounting） Four, analysis of problems (the 10 items, each of 2 points, a total of 20 points.) 1, the companys total assets in August 2006 amounted to 5 million yuan, the total liabilities amounted to zero, the following economic business occurred in September: Business one: to buy a machine worth 300 thousand yuan without using the bank deposit Business two: to purchase 150 thousand yuan of production materials from Everbright Bank (without considering the related taxes and fees), the materials have been put into storage and the funds are not paid. Business three: accept the intangible assets invested by investors 200 thousand yuan (included in the paid in capital) Business four: bank account to repay Everbright company purchase material 150 thousand yuan. Business five: borrow 2 year loan to bank 200 thousand yuan. Requirement： 1, according to the above economic business, the preparation of the first business accounting entries 2, according to the above economic business, the preparation of second business accounting entries 3, according to the above economic business, the preparation of fourth business accounting entries 4, according to the above economic business, the preparation of fifth business accounting entries 5, calculate the total assets in September (the amount of money in the answer is expressed by 10000 yuan) Four, analysis of problems (the 10 items, each of 2 points, a total of 20 points.) 2. The balance trial balance of Yun Yun company in October 2010 is as follows: Supplementary information: Long term deferred expenses include the amount of amortization of 3000 yuan within half a year The amount of long-term loans returned at maturity is 50000 yuan The final balance of accounts receivable is: accounts receivable - credit balance of A company 5000 Accounts receivable -- debit balance of B company 41400 The final balance of accounts payable is payable: C credit balance of 39500 Accounts payable - D company debit balance 8100