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最新電大《中級(jí)財(cái)務(wù)會(huì)計(jì)（二）》形成性考核冊作業(yè)1-4答案 中級(jí)財(cái)務(wù)會(huì)計(jì)作業(yè)1 習(xí)題一 一、目的，練習(xí)應(yīng)交稅費(fèi)的二、資料 A公司為一般納稅人，存貨按實(shí)際成本核算，經(jīng)營貨適用增值稅稅率17%、適用消費(fèi)稅稅率10%，轉(zhuǎn)讓無形資產(chǎn)的營業(yè)稅為5%。2009年5月發(fā)生如下經(jīng)濟(jì)業(yè)務(wù)：1.向B公司采購甲材料，增值稅專用發(fā)票上注明價(jià)款900000元、增值稅153000元，另有運(yùn)費(fèi)2000元。發(fā)票賬單已經(jīng)到達(dá)，材料已經(jīng)驗(yàn)收入庫，貨款及運(yùn)費(fèi)以銀行存款支付。 2.銷售乙產(chǎn)品5000件，單位售價(jià)200元，單位成本150元；該產(chǎn)品需同時(shí)交納增值稅與消費(fèi)稅。產(chǎn)品已經(jīng)發(fā)出，貨款已委托銀行收取，相關(guān)手續(xù)辦理完畢。3.轉(zhuǎn)讓一項(xiàng)專利的所有權(quán)，收入15000元已存入銀行。該項(xiàng)專利的賬面余值為80000元、累計(jì)攤銷75000元。 4.收購農(nóng)產(chǎn)品一批，實(shí)際支付款80000元。我國增值稅實(shí)施條例規(guī)定收購農(nóng)產(chǎn)品按買價(jià)和13%的扣除率計(jì)算進(jìn)項(xiàng)稅額。農(nóng)產(chǎn)品已驗(yàn)收入庫。 5.委托D公司加工一批原材料，發(fā)出材料成本為100000元。加工費(fèi)用25000元。加工過程中發(fā)生的增值稅4250元、消費(fèi)稅2500元，由受托單位代收代交。材料加工完畢并驗(yàn)收入庫，準(zhǔn)備直接對(duì)外銷售。加工費(fèi)用和應(yīng)交的增值稅、消費(fèi)稅已用銀行存款與D公司結(jié)算。 6.購入設(shè)備一臺(tái)，增值稅專用發(fā)票上注明價(jià)款180000元、增值稅30600元。設(shè)備已投入使用，款項(xiàng)已通過銀行存款支付。 7.公司在建的辦公大樓因施工需要，領(lǐng)用原材料一批，成本50000元。8.月底對(duì)原材料進(jìn)行盤點(diǎn)，盤虧金額4000元，原因待查。三、要求對(duì)上述經(jīng)濟(jì)業(yè)務(wù)編制會(huì)計(jì)分錄。 盤虧的原材料,由于原因尚未確認(rèn).無法確定增值稅是否需要做進(jìn)項(xiàng)稅額轉(zhuǎn)出.第二十四條條例第十條第（二）項(xiàng)所稱非正常損失，是指因管理不善造成被盜、丟失、霉?fàn)€變質(zhì)的損失。 相關(guān)會(huì)計(jì)分錄： 1、借：原材料901860 應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）153140 貸：銀行存款1055000 2、借：銀行存款1270000 貸：主營業(yè)務(wù)收入1000000 應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷項(xiàng)稅額）170000 ——應(yīng)交消費(fèi)稅100000 同時(shí)：借：主營業(yè)務(wù)成本750000 貸：庫存商品750000 3、借：銀行存款15000 累計(jì)攤銷75000 貸：無形資產(chǎn)80000 營業(yè)外收入10000 借：營業(yè)外支出750 貸：應(yīng)交稅費(fèi)——應(yīng)交營業(yè)稅750 4、借：原材料69600 應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）10400 貸：銀行存款80000 5、①借：委托加工物資100000 貸：原材料100000 ②借：委托加工物資27500 應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）4250 貸：銀行存款31750 ③借：庫存商品127500 貸：委托加工物資127500 6、借：固定資產(chǎn)180000 應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額）30600 貸：銀行存款210600 7、借：在建工程58500 貸：原材料50000 應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）8500 8、借：待處理財(cái)產(chǎn)損溢——待處理流動(dòng)資產(chǎn)損溢4680 貸：原材料4000 應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）680 習(xí)題二 甲公司欠乙公司貨款350萬元?，F(xiàn)甲公司發(fā)生財(cái)務(wù)困難，短期內(nèi)無法償付。雙方協(xié)商，由甲公司一批存貨和所持有的A公司股票抵債。其中，1.抵償存貨的成本200萬元，已提跌價(jià)準(zhǔn)備15萬元，公允價(jià)值180萬元；2.甲公司持有的A公司股票10000股作為可供出售金融資產(chǎn)核算和管理，該批股票成本150000元，持有期內(nèi)已確認(rèn)公允價(jià)值變動(dòng)凈收益100000元，重組日的公允價(jià)值為每股30元。乙公司對(duì)改項(xiàng)債權(quán)已計(jì)提30%的壞賬準(zhǔn)備，受讓的存貨仍作為存貨核算和管理，對(duì)受讓的A公司股票作為交易性投資管理。甲、乙公司均為一般納稅人，經(jīng)營貨物適用的增值稅稅率17%。分別作出甲、乙公司對(duì)該項(xiàng)債務(wù)重組業(yè)務(wù)的會(huì)計(jì)分錄。單位：萬元） 甲公司（債務(wù)人） 債務(wù)重組收益＝350－（180－15）－30.6－30＝124.4 ①借：應(yīng)付賬款——乙公司350 存貨跌價(jià)準(zhǔn)備15 貸：主營業(yè)務(wù)收入180 應(yīng)交稅費(fèi)－應(yīng)交增值稅（銷項(xiàng)稅額）30.6 可供出售金融資產(chǎn)－成本15 －公允價(jià)值變動(dòng)10 投資收益5 營業(yè)外收入124.4 ②借：資本公積－其他資本公積10 貸：投資收益10 ③借：主營業(yè)務(wù)成本200 貸：庫存商品200 乙公司（債權(quán)人） 借：庫存商品180 應(yīng)交稅費(fèi)－應(yīng)交增值稅（進(jìn)項(xiàng)稅額）30.6 交易性金融資產(chǎn)30 壞賬準(zhǔn)備105 營業(yè)外支出4.4 貸：應(yīng)收賬款350 習(xí)題三 一、簡答題辭退福利與職工養(yǎng)老金有何區(qū)別？ 答：企業(yè)可能出現(xiàn)提前終止勞務(wù)合同、辭退員工的情況。根據(jù)勞動(dòng)協(xié)議，企業(yè)需要提供一筆資金作為補(bǔ)償，稱為辭退福利。辭退福利包括兩方面的內(nèi)容：一是在職工勞動(dòng)合同尚未到期前，不論職工本人是否愿意，企業(yè)決定解除與職工的勞動(dòng)關(guān)系而給予的補(bǔ)償；二是在職工勞動(dòng)合同尚未到期前，為鼓勵(lì)職工自愿接受裁減而給予的補(bǔ)償，職工有權(quán)利選擇繼續(xù)在職或者接受補(bǔ)償離職。 辭退福利與職工養(yǎng)老金的區(qū)別：辭退福利是在職工勞動(dòng)合同到期前，企業(yè)承諾當(dāng)其提前終止對(duì)職工的雇傭關(guān)系時(shí)而支付的補(bǔ)償，引發(fā)補(bǔ)償?shù)氖马?xiàng)是辭退；養(yǎng)老金是職工勞動(dòng)合同到期時(shí)或達(dá)到法定退休年齡時(shí)獲得的退休后生活補(bǔ)償金，這種補(bǔ)償不是由于退休本身導(dǎo)致的，而是職工在職時(shí)提供的長期服務(wù)。 二、試述或有負(fù)債披露的理由與內(nèi)容。 或有負(fù)債無論作為潛在義務(wù)還是現(xiàn)時(shí)義務(wù)，均不符合負(fù)債的確認(rèn)條件，因而不予確認(rèn)?；蛴胸?fù)債極小可能導(dǎo)致經(jīng)濟(jì)利益流出企業(yè)的不予披露； 在涉及未決訴訟、未決仲裁的情況下，如果披露全部或部分信息預(yù)期對(duì)企業(yè)會(huì)造成重大不利影響，企業(yè)無須披露這些信息，但應(yīng)當(dāng)披露該未決訴訟、未決仲裁的性質(zhì)，以及沒有披露這些信息的事實(shí)和原因。 否則，針對(duì)或有負(fù)債企業(yè)應(yīng)當(dāng)在附注中披露有關(guān)信息，具體包括： 第一，或有負(fù)債的種類及其形成原因，包括已貼現(xiàn)商業(yè)承兌匯票、未決訴訟、未決仲裁、對(duì)外提供擔(dān)保等形成的或有負(fù)債。 第二，第二，經(jīng)濟(jì)利益流出不確定性的說明。 第三，或有負(fù)債預(yù)計(jì)產(chǎn)生的財(cái)務(wù)影響，以及獲得補(bǔ)償?shù)目赡苄?；無法預(yù)計(jì)的，應(yīng)當(dāng)說明原因。  習(xí)題一 一、目的：練習(xí)借款費(fèi)用的核算 二、資料 2009年1月1日H公司從建行借入三年期借款1000萬元用于生產(chǎn)線工程建設(shè)，利率8%，利息于各年未支付。其他有關(guān)資料如下： （1）工程于2009年1月1日開工，當(dāng)日公司按協(xié)議向建筑承包商乙公司支付工程款300萬元。第一季度該筆借款的未用資金取得存款利息收入4萬元。 （2）2009年4月1日工程因質(zhì)量糾紛停工，直到7月3日恢復(fù)施工。第二季度該筆借款未用資金取得存款利息收入4萬元。 （3）2009年7月1日公司按規(guī)定支付工程款400萬元。第三季度，公司該筆借款的閑置資金300萬元購入交易性證券，獲得投資收益9萬元存入銀行。第四季度，該項(xiàng)證券的投資收益為0，年末收回本金300萬元存入銀行。 （4）2009你那10月1日，公司從工商銀行借入一般借款500萬元，期限1年、利率6%。利息按季度、并于季末支付。10月1日公司支付工程進(jìn)度款500萬元。 （5）至2009年末、該項(xiàng)工程尚未完工。 三、要求 1.判斷2009年專門借款利息應(yīng)予資本化的期間。 2.按季計(jì)算應(yīng)付的借款利息及其資本化金額，并編制2009年度按季計(jì)提利息以及年末支付利息的會(huì)計(jì)分錄。 1、專門借款于2009年1月1日借入，生產(chǎn)線工程建設(shè)于2009年1月1日開工，因此，借款利息從2009年1月1日起開始資本化（符合開始資本化的條件），計(jì)入在建工程成本。同時(shí)，由于工程在2009年4月1日--7月2日期間發(fā)生非正常中斷超過3個(gè)月，該期間發(fā)生的利息費(fèi)用應(yīng)當(dāng)暫停資本化，計(jì)入當(dāng)期損益。該工程至2009年末尚未完工，所以，2009年專門借款利息應(yīng)予資本化的期間為： 2009年1月1日——3月31日 2009年7月3日——12月31日 2、①2009年第一季度： 專門借款利息＝10008％1/4＝20 未用專門借款轉(zhuǎn)存銀行取得的利息收入=4 應(yīng)予資本化的專門借款利息金額＝20-4＝16 ②2009年第一季度： 專門借款利息＝10008％1/4＝20 未用專門借款轉(zhuǎn)存銀行取得的利息收入=4 應(yīng)予費(fèi)用化的專門借款利息金額＝20-4＝16 ③2009年第三季度： 專門借款利息＝10008％1/4＝20 應(yīng)予費(fèi)用化的專門借款利息金額=10008％2/360=0.44 交易性證券投資收益=9 應(yīng)予資本化的專門借款利息金額＝20-0.44-9＝10.56 （2）本年末A公司固定資產(chǎn)的賬面價(jià)值大于其計(jì)稅基礎(chǔ) ，產(chǎn)生應(yīng)納稅暫時(shí)性差異。 應(yīng)納稅暫時(shí)性差異=255 000-243 000=12 000（元） 則：遞延所得稅負(fù)債=12 00025%=3 000（元） （3）A公司本年度的納稅所得額=2 000 000-8 000+4 000+（45 000-57 000） =1 984 000（元） 2007年度A公司應(yīng)交所得稅=1 984 00025%=496 000（元） （4）因年內(nèi)已預(yù)交所得稅45萬元，年末應(yīng)交所得稅=496 000-450 000=4 6000（元） 借：所得稅費(fèi)用 49000 貸： 應(yīng)交稅費(fèi)——應(yīng)交所得稅 46 000 遞延所得稅負(fù)債 3 000 習(xí)題三 習(xí)題三 一、見教材（P236） 與獨(dú)資企業(yè)或合伙企業(yè)相比，公司制企業(yè)所有者權(quán)益的會(huì)計(jì)核算有何不同？ 獨(dú)資企業(yè)、合伙企業(yè)與公司制企業(yè)的區(qū)別主要是法律投資主體的區(qū)別，而在會(huì)計(jì)核算上并無太大差別，最大的差別可能就是在股東利潤分配的賬務(wù)處理上。 所有者權(quán)益在除公司制企業(yè)以外的其他不同組織形式的企業(yè)里，其表現(xiàn)形式和權(quán)利、責(zé)任是不同的。獨(dú)資企業(yè)和合伙企業(yè)的所有者權(quán)益與公司制企業(yè)的所有者權(quán)益有著明顯不同的特征。 獨(dú)資企業(yè)是個(gè)人獨(dú)資創(chuàng)、完全由個(gè)人經(jīng)營的企業(yè)。獨(dú)資企業(yè)不是獨(dú)立的法律實(shí)體，沒有獨(dú)立性行為能力，企業(yè)的資產(chǎn)全部歸個(gè)人所有，所有者權(quán)益表現(xiàn)為直接的業(yè)主權(quán)益。一般來說，業(yè)主直接經(jīng)營并管理企業(yè)，對(duì)企業(yè)的重大經(jīng)營決策及人事安排、盈利分配等具有決定權(quán)；同時(shí)，對(duì)企業(yè)的債務(wù)負(fù)全部責(zé)任，當(dāng)企業(yè)的財(cái)產(chǎn)不足以清償其債務(wù)時(shí)，業(yè)主必須將個(gè)人的財(cái)產(chǎn)用來清償企業(yè)債務(wù)，即企業(yè)的所有者要對(duì)企業(yè)的債務(wù)負(fù)無限清償責(zé)任。獨(dú)資企業(yè)的所有者權(quán)益無須像公司制企業(yè)那樣分為投入資本、資本公積、盈余公積。無論業(yè)主向企業(yè)投入資本、從企業(yè)提款，還是從企業(yè)經(jīng)營中獲取利潤，都可直接歸于業(yè)主資本賬戶。但在會(huì)計(jì)核算上必須明確區(qū)分獨(dú)資企業(yè)與業(yè)主個(gè)人的經(jīng)濟(jì)活動(dòng)。 合伙企業(yè)是由兩個(gè)或兩個(gè)以上的投資者訂立合伙協(xié)議，共同出資、共同經(jīng)營、共享收益、共擔(dān)風(fēng)險(xiǎn)，并對(duì)企業(yè)債務(wù)承擔(dān)無限連帶責(zé)任的營利性組織。其所有者權(quán)益最終體現(xiàn)為各合伙人的資本。法律未對(duì)合伙企業(yè)盈利分配作出限制，在向合伙人支付合伙利潤前無須提取公積金和公益金。合伙企業(yè)的所有者權(quán)益也無須區(qū)分為資本投入和經(jīng)營中因盈利而產(chǎn)生的積累。一般來說，合伙人共同參與企業(yè)的經(jīng)營和管理，各合伙人對(duì)企業(yè)的經(jīng)營決策、人事安排、盈利分配等，是按各合伙人的投資金額比例或契約規(guī)定享有相應(yīng)的決定權(quán)，并相應(yīng)地對(duì)企業(yè)的債務(wù)負(fù)全部責(zé)任，當(dāng)企業(yè)的財(cái)產(chǎn)不足以清償其債務(wù)時(shí)，合伙人有責(zé)任以個(gè)人財(cái)產(chǎn)來清償企業(yè)債務(wù)，如其中某一合伙人無力承擔(dān)其應(yīng)承擔(dān)的責(zé)任時(shí)，其他合伙人有代其承擔(dān)的責(zé)任，即合伙企業(yè)的合伙人對(duì)企業(yè)的債務(wù)負(fù)有無限連帶清償?shù)呢?zé)任。因此合伙企業(yè)無論是資本投入，還是業(yè)主提款或經(jīng)營損益最終都?xì)w為每一合伙人開設(shè)的“業(yè)主資本”賬戶。與獨(dú)資企業(yè)不同的是，追加投資和從企業(yè)提款必須符合合伙合同的規(guī)定，征得其他合伙人的同意。 二、見教材（P258） 試述商品銷售收入的確認(rèn)條件？ 企業(yè)銷售商品應(yīng)該同時(shí)滿足5個(gè)條件, 1企業(yè)把與商品所有權(quán)有關(guān)的主要風(fēng)險(xiǎn)和報(bào)酬同時(shí)轉(zhuǎn)移.也就是說,商品一旦售出,無論減值或毀損所形成的風(fēng)險(xiǎn)都由購買方承擔(dān). 2企業(yè)在銷售以后不再對(duì)商品有管理權(quán)也無法繼續(xù)控制. 3銷售的商品能夠可靠的計(jì)量它所形成的金額. 4銷售商品所形成的經(jīng)濟(jì)利益能夠直接或間接的流入企業(yè). 5銷售商品時(shí),相關(guān)的已發(fā)生的成本或?qū)l(fā)生的成本也必須能夠可靠的去計(jì)量. 習(xí)題一答案 一、目的：練習(xí)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理 二、資料 Y公司為一般納稅人，適用的增值稅率為17%，所得稅率為25%，公司按凈利潤的10%計(jì)提法定盈余公積。09年12月公司在內(nèi)部審計(jì)中發(fā)現(xiàn)以下問題并要求會(huì)計(jì)部門更正： 1、09年2月1日，公司購入一批低值易耗品全部由行政管理部門領(lǐng)用，價(jià)款15萬元，誤記固定資產(chǎn)，至年底已計(jì)提折舊15000元；公司對(duì)低值易耗品采用五成攤銷法。 2、08年1月2日，公司以200萬元購入一項(xiàng)專利，會(huì)計(jì)和稅法規(guī)定的攤銷年限均為8年，但 06年公司對(duì)該項(xiàng)專利未予攤銷。 3、08年11月，公司銷售產(chǎn)品一批，符合銷售收入確認(rèn)條件，已確認(rèn)收入1500萬元，其銷售成本1100萬元未予結(jié)轉(zhuǎn)。 要求： 編制更正上述會(huì)計(jì)差錯(cuò)的會(huì)計(jì)分錄 1、屬于本期差錯(cuò) ⑴借：周轉(zhuǎn)材料 150 000 貸：固定資產(chǎn) 150 000 ⑵借：累計(jì)折舊 30 000 貸：管理費(fèi)用 305 000 ⑶借：周轉(zhuǎn)材料－在用 150 000 貸：周轉(zhuǎn)材料－在庫 150 000 ⑷借：管理費(fèi)用 75 000 貸：周轉(zhuǎn)材料－攤銷 75 000 2～3、屬于前期重大差錯(cuò) ⑴借：以前年度損益調(diào)整 250 000 貸：累計(jì)攤銷 250 000 ⑵借：以前年度損益調(diào)整 11 000 000 貸：庫存商品 11 000 000 ⑶借：應(yīng)交稅費(fèi)－應(yīng)交所得稅 2 812 500 貸：以前年度損益調(diào)整 2 812 500 ⑷借：利潤分配－未分配利潤 8 437 500 貸：以前年度損益調(diào)整 8 437 500 ⑸借：盈余公積 843 750 貸：利潤分配－未分配利潤 843 750 習(xí)題二 一、目的：練習(xí)現(xiàn)金流量表的編制 二、資料 2009年Z公司的有關(guān)資料如下： （1） 資產(chǎn)負(fù)債表有關(guān)項(xiàng)目： 金額：元 項(xiàng)目 年初金額 年末余額 應(yīng)收賬款 10000 34000 預(yù)付賬款 0 15000 存貨 9760 7840 應(yīng)付賬款 6700 5400 預(yù)收賬款 0 4000 應(yīng)交稅費(fèi)（應(yīng)交所得稅） 1600 600 （2）本年度的其他補(bǔ)充資料如下： 1.從銀行提取現(xiàn)金33000元，支付工資30000元、各種獎(jiǎng)金3000元，其中經(jīng)營人員工資18000元、獎(jiǎng)金2000元；在建工程人員工資12000元、獎(jiǎng)金1000元。用銀行存款支付工程物資貨款81900元。 2.商品銷售收入180000元、銷項(xiàng)增值稅30600元。 3.商品銷售成本100000元、進(jìn)項(xiàng)增值稅為15660元。 4.本年確認(rèn)壞賬損失1000元。5.所得稅費(fèi)用6600元。 三、要求 根據(jù)上述資料，計(jì)算Z公司2009年度現(xiàn)金流量表中下列項(xiàng)目的金額（列示計(jì)算過程：） 1.銷售商品、提供勞務(wù)收到的現(xiàn)金。 2.購買商品、接受勞務(wù)支付的現(xiàn)金。 3.支付給職工以及職工支付的現(xiàn)金。 4.支付的各項(xiàng)稅費(fèi). 5.購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金。 ① 銷售商品、提供勞務(wù)收到的現(xiàn)金 =（180 000+30 600）+（10 000-34 000）+（4 000 -0）-1 000 =189 600（元） ② 購買商品、接受勞務(wù)支付的現(xiàn)金 =（100 000+15 660）+（6 700-5 400）+（5 400-6 700）+（7 840-9 760） =113 740（元） ③支付給職工以及為職工支付的現(xiàn)金 =18 000+2 000=20 000（元） ④支付的各項(xiàng)稅費(fèi)=1 600-600=1 000（元） ⑤購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金 =（12 000+1 000）+81 900=94 900（元） 習(xí)題三 1、什么是會(huì)計(jì)政策變更？試舉兩列說明。 會(huì)計(jì)政策變更，是指企業(yè)對(duì)相同的交易或者事項(xiàng)由原來采用的會(huì)計(jì)政策改用另一會(huì)計(jì)政策的行為。 國家的法律、法規(guī)或行業(yè)規(guī)定，影響會(huì)計(jì)政策變更： 如，2007年新《企業(yè)所得稅法》使我國境內(nèi)企業(yè)的所得稅核算方法從應(yīng)付稅款法改為納稅影響會(huì)計(jì)法。為了更好的反映會(huì)計(jì)信息，企業(yè)對(duì)會(huì)計(jì)政策進(jìn)行變更： 如，某企業(yè)將投資性房地產(chǎn)從成本模式計(jì)量改為公允價(jià)值模式計(jì)量。 2、試簡要說明編制利潤表的"本期營業(yè)觀"與"損益滿計(jì)觀"的含義及其差別. 答：“本期營業(yè)觀”指本期利潤表中所計(jì)列的損益僅包括本期營業(yè)活動(dòng)所產(chǎn)生的各項(xiàng)成果，以前年度損益調(diào)整項(xiàng)目及不屬于本期經(jīng)營活動(dòng)的收支項(xiàng)目不列入利潤表。也就是說“本期營業(yè)觀”認(rèn)為只有當(dāng)期決策可控的變化和事項(xiàng)才應(yīng)該被包括在收益中。 而“損益滿計(jì)觀”則認(rèn)為凈收益應(yīng)該反映企業(yè)當(dāng)期內(nèi)除了股權(quán)交易事項(xiàng)以外的所有引起股東權(quán)益增減變動(dòng)的事項(xiàng)。即本期利潤表應(yīng)包括所有在本確認(rèn)的業(yè)務(wù)活動(dòng)所引起的損益項(xiàng)目。依據(jù)這一觀點(diǎn)，所有當(dāng)期營業(yè)活動(dòng)引起的收入、費(fèi)用等項(xiàng)目，如營業(yè)外收支、非常凈損失、以前年度損益調(diào)整等均納入利潤表。 “損益滿計(jì)觀”信息披露充分，能夠全面地反映企業(yè)經(jīng)營的各個(gè)方面，對(duì)于新的經(jīng)濟(jì)環(huán)境下出現(xiàn)的各類新型的業(yè)務(wù)和事項(xiàng)也能予以適當(dāng)?shù)姆从?；“本期營業(yè)觀”則強(qiáng)調(diào)公司當(dāng)期主營業(yè)務(wù)的經(jīng)營情況，突出反映公司的核心盈利能力。兩者的差別在于對(duì)與本期正常經(jīng)營無關(guān)的收支是否應(yīng)包括在本期的利潤表中。  請您務(wù)必刪除一下內(nèi)容，O(∩_∩)O萬分謝謝?。?！2015年中央電大期末復(fù)習(xí)考試小抄大全，電大期末考試必備小抄，電大考試必過小抄 Indonesia has emerged as a top vacation destination for Chinese this summer, along with Thailands Phuket island and the Maldives archipelago. Encouraged by growth in Chinese travelers to Indonesia, the government in Jakarta has recently relaxed its visa policy. Since June 10, Chinese tourists can enter Indonesia through nine appointed locations, including the Soekarno Hatta International Airport in Jakarta, the Ngurah Rai International Airport in Bali and the Kuala Namu International Airport in Medan, by just getting their passports stamped on arrival. Officially, it is called the "free-visa" scheme. The new policy also means Chinese tourists can save $35 on visa fees, which will likely make trips to Indonesia more alluring. While such an arrangement allows Chinese visitors to stay up to 30 days for the purpose of traveling, those seeking extensions will need to get paid visas from that countrys missions inBeijing,Shanghai,GuangzhouorHong Kong, according to an official at the Indonesia embassy in Beijing. Santo Darmosumarto, head of the embassys information, social and cultural section, says the new policy is aimed at strengthening people-to-people contacts between the two countries. Dai Yu, marketing director of Ctrip, a major Chinese online travel agency, says: "Weve seen a nearly 50 percent growth over the previous month in the number of Chinese tourists to Bali since the policy was announced." During his trip to China in March, Indonesian President Joko Widodo proposed that his country and China aim to increase two-way visits to a maximum of 10 million people in the next few years. The Indonesian government has set their sights on greeting 2 million Chinese tourists by the end of this year, according to the official. "The Indonesian government hopes that Indonesian nationals would also be given preferential treatment while visiting China," says Darmosumarto. In 2013, the number of Chinese tourists who visited Indonesia stood around 807,000. Last year, it increased to 959,000, he adds. Bali remains the most popular site among Chinese tourists. In February, more than 92,200 Chinese tourists made trips to Bali, ranking first among overseas visitors, the Bali Times reported. Last year, the island witnessed more than 586,000 arrivals from China, an increase of 51 percent over 2013. "Bali isnt just for sightseeing, but also for weddings, honeymoons, golf and many outdoor activities," says Fan Wenqing, a marketing executive at Garuda, Indonesias national airliner. Garuda offers three nonstop flights between Beijing and Bali, and four each week between Beijing and Jakarta. There are daily flights from Guangzhou, inGuangdongprovince, and Shanghai to Jakarta as well. It takes from six to eight hours on a nonstop flight to reach Indonesia from China. Indonesia is home to more than 17,000 islands. Tourists can tour Yogyakarta to see Prambanam and Borobudur, two historical and religious sites, and explore the local handicraft markets. The base of a volcano, Bandung, which is also known as the "Paris of Java", is ideal for adventure-seekers. Many ecotourism destinations, such as Toba Lake in Sumatra, Tanjung Puting National Park in Kalimantan and Bunaken in Manado, are places the embassy official recommends for tourists. Indonesia boasts world-class surfing facilities along the shores of Sumatra down to Nusa Tenggara Islands. Recently, Lombok, a sister island east of Bali has gotten so much attention from Chinese travelers that some travel agencies are offering twin packages for Bali and Lombok. The best time to visit Bali is from May to October, when it doesntrainmuch and the weather is cool. At press time, a weeklong package from Shanghai or Guangzhou to Bali was a little more than 3,000 yuan ($480) on Ctrips website. Chinese tourists have taken a shine to rafting in Ubud, sightseeing in Tanah Lot, and surfing and diving in Nusa Lembongan, says Dai. Civet coffee, essential oil and woodcarvings are among the most popular products for Chinese tourists in Indonesia, she says. Indonesian food is also something that visitors shouldnt miss. Local cuisines feature many spices, including peppers and cloves, and coconut pulp. Fried rice, "dirty duck" and roast suckling pig are recommended. Childrens illustration books first appeared in the 1600s in Europe. Their passage to China, however, took much longer, roughly 300 years. In China, childrens illustration books have a history of just 100 years and their development can be divided into four stages. From early 1900s to mid 1900s, a large number of books and magazines with illustrations appeared with the fast development of the modern publishing industry. The illustrationarts at that time were a mixed genre of Chinese traditionalpaintings and the westernstyle, and most of the stories originate from the fundamental changes that China experienced after the collapse of Qing Dynasty (1644-1911), the warlord struggles and the war against the Japanese invasion. The second stage was from mid 1900s to late 1970s, when the "cultural revolution" (1966-76) ended. The fast development of some special publishing houses for children gave birth to a large number of illustration-story books, which made a good use of folk art techniques, such as wood board carving, frescoes, and ink and wash painting, etc. Many of the popular stories are from Chinese history and wars after 1900s. The third stage is from early 1980s to late 1990s, a golden period for the development of childrens illustration books. The reform and opening-up brought in new concepts and ideas from the West to China, a country that had been closed to the West for nearly three decades. Fast development of economy, society and culture provided the writers and painters with a lot of inspiration to create new literature works and draw illustrations. China also imported large amounts of childrens illustration books from the West and Japan. Many young parents in China have a strong nostalgia about childrens illustration books they read in the 1980s and 1990s. This is also the last era in Chinas artistic innovation before the advent of the Internet period. The fourth stage is featured with the spread of the Internet and the other computerized means of art innovation. The hand-drawn childrens illustration books are gradually replaced by cartoons drawn and copied by software and machines, and shown on tablets, computers, television and smart phones, instead of books. Hainan Tropical Wildlife Park and Botanical Garden is natures haven, with no less than 4,000 rare birds and animals representing 200 species. With tropical forest covering over 90 percent of its area, the garden offers beautiful views of a wide range of tropical plants, flowers and fruit trees. The scenic spot about 25 kilometers from the center of Haikou offers a drive-thru safari tour where you can get up close with elephants, lions and bears. The "Safari on Foot" area features walking trails where visitors can see the rest of the animals, including hippos and monkeys, and feed them for a small fee. Visitors also can see what happens when you breed a lion and a tiger. Two unique attractions are rare hybrids: a liger, the offspring of a mallion and a female tiger and a tigon, which is created by a female lion and a male tiger. As ateaching center of the National Popular Science Education program, the park also serves as a second classroom for students to learn about wildlife and plants. Since it was established in 1995, it has received more than one million student visitors. At a crucial moment when pessimism has brought the Greek crisis to such a head that the country is closer to a default on its debt repayments than ever, Li offered a spark of enthusiasm to restart the stalled talks by calling on Greece and its creditors to reach a last-minute deal that will allow Greece to remain in the eurozone. Given the escalation of the countrys crisis over the weekend sent a shock wave through the global stock markets on Monday, there are ample reasons to worry about the uncertainties surrounding the events in Greece and the effect a default would have on Europe, relations between China and the EU, global financial stability and the nascent global economic recovery. Greece has announced that it will hold a referendum on a bailout plan proposed last week by the countrys creditors. In response, Greeces eurozone partners have refused to extend the countrys bailout program and the European Central Bank capped its emergency support for the countrys banks. A real danger now looms of Greece exiting the euro, which might derail the global economic recovery and damage the long-term viability of the euro as a currency. However, such a tragedy is neither certain nor unavoidable. The EU should shoulder its responsibility to prevent the Greek crisis from overshadowing the fragile global recovery. As a major customer and supplier of the 28-nation EU, and a responsible long-term holder of Eurobonds, Chinas confidence in and commitment to a strong eurozone offers EU leaders the necessary support to look at the Greek crisis from a broader and longer perspective. When Li said that China will not only consider a China-EU investment platform to back European Commission President Jean-Claude Junckers plan to revive the European economy, but also buy more bonds issued by the European Investment Bank, EU leaders should be clear that China wants to see the EU maintain its integrity and a forward trajectory. Such a confidence-building effort is particularly valuable, especially from such a large country as China which already has a huge stake and seeks to further expand it in a strong eurozone. It will be a tragedy to allow inaction over the Greek crisis to stand in the way of growth-boosting Sino-EU cooperation. Like a shining pearl, West Lake is the symbol of Hangzhou city. From ancient times, many poems have praised the amazing scenery of the lake. At the very beginning, the West Lake was a part of the Qiantang River. In the year 822, Bai Juyi, a famous poet and an officer of the Tang Dynasty (AD 618-907), suggested to build a stronger causeway to store water so that the lake was doubled in size. And during the Song Dynasty (AD 960-1279), many temples and pagodas were built due to a Buddhist revival, and the look of West Lake was formed at that time. The West Lake is quite big and features different classic views from different locations. Technically, there are ten scenes which were