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24秋国开电大春重庆广播电视大学高级财务会计形考任务2形考任务2参考答案

来源：百年教育职业培训中心　更新时间：2024-09-10 05:57:47

形考任务2_形考任务20形考任务2_形考任务20试卷总分:100得分:01.P公司为母公司，2014年1月1日，P公司用银行存款33000万元从证券市场上购入Q公司发行在外80%的股份并能够控制Q公司

形考任务2_形考任务20

试卷总分:100 得分:0

1. P公司为母公司，2014年1月1日，P公司用银行存款33 000万元从证券市场上购入Q公司发行在外80%的股份并能够控制Q公司。同日，Q公司账面所有者权益为40 000万元（与可辨认净资产公允价值相等），其中：股本为30 000万元，资本公积为2 000万元，盈余公积为800万元，未分配利润为7 200万元。P公司和Q公司不属于同一控制的两个公司。

（1）Q公司2014年度实现净利润4 000万元，提取盈余公积400万元；2014年宣告分派2013年现金股利1 000万元，无其他所有者权益变动。2015年实现净利润5 000万元，提取盈余公积500万元，2015年宣告分派2014年现金股利1 100万元。

（2）P公司2014年销售100件A产品给Q公司，每件售价5万元，每件成本3万元，Q公司2014年对外销售A产品60件，每件售价6万元。2015年P公司出售100件B产品给Q公司，每件售价6万元，每件成本3万元。Q公司2015年对外销售A产品40件，每件售价6万元；2015年对外销售B产品80件，每件售价7万元。

（3）P公司2014年6月25日出售一件产品给Q公司，产品售价为100万元，增值税为17万元，成本为60万元，Q公司购入后作管理用固定资产入账，预计使用年限5年，预计净残值为零，按直线法提折旧。

（4）假定不考虑所得税等因素的影响。

要求：（1）编制P公司2014年和2015年与长期股权投资业务有关的会计分录。

（2）计算2014年12月31日和2015年12月31日按权益法调整后的长期股权投资的账面余额。

（3）编制该企业集团2014年和2015年的合并抵销分录。（金额单位用万元表示。）

答案:<p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">(1)2014年1<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">月<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">1<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">日投资时：<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：长期股权投资<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">—Q<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">公司<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 33 000<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:0.0000pt;"=""> <spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:0.0000pt;"=""> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：银行存款<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 33 000<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-family:宋体;font-size:10.5000pt;></spanyes';font-family:宋体;font-size:10.5000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:10.5000pt;

mso-char-indent-count:1.0000;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">2014年<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">分派<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">2006<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年现金股利<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">1000<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">万元：<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：应收股利<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 800<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">1 000×80%<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:0.0000pt;"=""> <spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:0.0000pt;"=""> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：长期股权投资<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">—Q<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">公司<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 800<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-family:宋体;font-size:10.5000pt;></spanyes';font-family:宋体;font-size:10.5000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:39.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：银行存款<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 800<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:0.0000pt;"=""> <spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:0.0000pt;"=""> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：应收股利<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 800<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-family:宋体;font-size:10.5000pt;></spanyes';font-family:宋体;font-size:10.5000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:26.2500pt;mso-char-indent-count:2.5000;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">2015年<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">宣告分配<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">2014年<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">现金股利<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">1 100<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">万元：<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:23.2500pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">应收股利<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">=1 100×80%=880<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">万元<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:26.2500pt;mso-char-indent-count:2.5000;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">应收股利累积数<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">=800+880=1 680<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">万元<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">投资后应得净利累积数<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">=0+4 000×80%=3 200<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">万元<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">应恢复投资成本<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">800<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">万元<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：应收股利<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 880<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;渝粤题库，我们的目标是要做全覆盖、全正确的答案搜索服务。

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">长期股权投资<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">—Q<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">公司<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 800<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：银行存款<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 880<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

mso-margin-bottom-alt:auto;text-indent:15.7500pt;mso-char-indent-count:1.5000;

mso-pagination:widow-orphan;text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（2）2014年12月31日按权益法调整后的长期股权投资的账面余额=（33 000-800）+800+4 000×80%-1000×80%=35 400万元。<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:31.5000pt;mso-char-indent-count:3.0000;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">2015年12<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">月<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">31<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">日按权益法调整后的长期股权投资的账面余额<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">=<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">33 000-800+800<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">+<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">800-800<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">+4 000×80%-1 000×80%+5 000×80%-1 100×80%=38 520<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">万元。<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-top:5.0000pt;margin-bottom:5.0000pt;mso-margin-top-alt:auto;

mso-margin-bottom-alt:auto;text-indent:15.7500pt;mso-char-indent-count:1.5000;

mso-pagination:widow-orphan;text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（3）2014年抵销分录<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:21.0000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">1<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）投资业务<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:39.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：股本<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 30000 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:60.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;渝粤题库

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">资本公积<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 2000 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:60.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">盈余公积<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">――<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年初<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 800<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:60.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">盈余公积<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">――<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">本年<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 400<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:60.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">未分配利润<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">――<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年末<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 9800 <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">7200+4000-400-1000<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:60.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">商誉<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 1000(33000-40000×80%)<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:81.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：长期股权投资<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 35400 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:81.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">少数股东权益<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 8600 [<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">30000+2000+1200+9800<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">×20%]<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：投资收益<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 3200<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">少数股东损益<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 800<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">对所有者（或股东）的分配<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 1000<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:18.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">未分配利润<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">――<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年末<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 9800<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:21.0000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">2<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）内部商品销售业务<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:39.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：营业收入<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 500<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">100×5<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:60.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：营业成本<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 500<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:39.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：营业成本<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 80 [ 40×<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">5-3<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">] <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:0.0000pt;"=""> <spanyes';font-family:宋体;font-size:10.5000pt; mso-font-kerning:0.0000pt;"=""> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：存货<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 80 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-family:宋体;font-size:10.5000pt;></spanyes';font-family:宋体;font-size:10.5000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">3<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）内部固定资产交易<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：营业收入<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 100<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：营业成本<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 60<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">固定资产<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">—<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">原价<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 40<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;国开搜题

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：固定资产<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">—<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">累计折旧<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 4<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">40÷5×6/12<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：管理费用<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 4 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">2015年<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">抵销分录<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

mso-outline-level:1;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">1<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）投资业务<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:39.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">盈余公积<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">――<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年初<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 1200<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:60.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">盈余公积<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">――<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">本年<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 500<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:60.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">未分配利润<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">――<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年末<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 13200 <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">9800+5000-500-1100<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:60.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">商誉<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 1000 (38520<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">－<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">46900×80<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">％<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">)<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:60.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：长期股权投资<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 38520 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:81.0000pt;text-indent:21.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">少数股东权益<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 9380 [<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">30000+2000+1700+13200<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">×20%]<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：投资收益<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 4000<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">少数股东损益<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 1000<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">未分配利润<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">—<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年初<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 9800<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：提取盈余公积<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 500<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">对投资者（或股东）的分配<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 1100<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:19.5000pt;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">　<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">未分配利润<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">――<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年末<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 13200<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:5.2500pt;

mso-char-indent-count:0.5000;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">2<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）内部商品销售业务<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:15.7500pt;

mso-char-indent-count:1.5000;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">A <spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">产品：<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:26.2500pt;

mso-char-indent-count:2.5000;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：未分配利润<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">—<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年初<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 80 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:36.7500pt;

mso-char-indent-count:3.5000;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：营业成本<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 80 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:39.0000pt;text-indent:-18.0000pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">B<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">产品<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:26.2500pt;

mso-char-indent-count:2.5000;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：营业收入<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 600 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:47.2500pt;

mso-char-indent-count:4.5000;mso-pagination:widow-orphan;text-align:left;渝粤搜题

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：营业成本<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 600 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:24.5500pt;

mso-char-indent-count:2.3400;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：营业成本<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 60 [20×<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">（<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">6-3<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">] <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:45.1500pt;

mso-char-indent-count:4.3000;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：存货<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 60 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="text-indent:21.0000pt;mso-char-indent-count:2.0000;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">3<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">）内部固定资产交易<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:39.0000pt;text-indent:14.2500pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：未分配利润<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">—<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年初<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 40 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:34.8500pt;

mso-char-indent-count:3.3200;mso-pagination:widow-orphan;text-align:left;

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：固定资产<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">--<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">原价<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 40<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:39.0000pt;text-indent:14.2500pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：固定资产——累计折旧<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 4<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:34.8500pt;

mso-char-indent-count:3.3200;mso-pagination:widow-orphan;text-align:left;渝粤题库

background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">贷：未分配利润<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">—<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">年初<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 4 <spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:39.0000pt;text-indent:14.2500pt;mso-pagination:widow-orphan;

text-align:left;background:rgb(250,250,250);"><spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;">借：固定资产——累计折旧<spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"> 8<spanyes';font-family:宋体;font-size:12.0000pt; mso-font-kerning:0.0000pt;"=""><o:p></o:p></spanyes';font-family:宋体;font-size:12.0000pt;></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"></spanyes';font-size:10.5000pt;mso-font-kerning:0.0000pt;"><p class="MsoNormal" style="margin-left:21.0000pt;mso-para-margin-left:2.0000gd;text-indent:34.6500pt;

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<w:LsdException Locked="false" Priority="99" SemiHidden="false" Name="List 3" ></w:LsdException>国开形成性考核答案

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2. 乙公司为甲公司的子公司，201×年年末，甲公司个别资产负债表中应收账款12 0 000元中有90 000元为子公司的应付账款；预收账款20 000元中，有10 000元为子公司预付账款；应收票据80 000元中有40 000元为子公司应付票据；乙公司应付债券40 000元中有20 000为母公司的持有至到期投资。甲公司按5‰计提坏账准备。甲公司和乙公司适用的企业所得税税率均为25%。

要求：对此业务编制201×年合并财务报表抵销分录。

答案:20×5年抵销分录： 甲产品： (1)借：营业收入 100 贷：营业成本 100 (2)借：营业成本 14 贷：存货 14 (3)借：存货 12 贷：资产减值损失 l2 20×6年抵销分录： 甲产品： (1)借：年初未分配利润 14 贷：营业成本 14 (2)将期末留存的甲产品的未实现销售利润抵销： 借：营业成本 7 贷：存货 7 将销售出去的存货多结转的跌价准备抵销： 借：营业成本 6 贷：存货――存货跌价准备 6 (3)借：存货 12 贷：年初未分配利润 12 (4)借：存货 1 贷：资产减值损失 1 注释：站在N公司角度，20×6年年末应计提存货跌价准备： 100×35％－20－（12－6）＝9（万元） 站在集团角度，20×6年应计提跌价准备： 100×（1－20％）×35％－20＝8（万元） 所以在编制抵销分录时应抵销20×6年多计提的跌价准备1万元。 乙产品： (1)借：营业收入 300 贷：营业成本 300 (2)借：营业成本 27 贷：存货 27 （300×15％×60％） (3)借：存货 27 贷：资产减值损失 27 20×7年抵销分录： 甲产品： (1)借：年初未分配利润 7 贷：营业成本 7 借：期初未分配利润 6 贷：存货――存货跌价准备 6 (2)借：存货 12 贷：年初未分配利润 12 (3)借：存货 1 贷：期初未分配利润 1 (4)借：营业成本 1 贷：存货――存货跌价准备 1 乙产品： (1)借：年初未分配利润 27 贷：营业成本 27 (2)借：营业成本 2.7 贷：存货 2.7 (3)借：存货 27 贷：年初未分配利润 27 (4)抵销销售商品多结转的跌价准备： 借：营业成本 24.3 贷：存货――存货跌价准备 24.3 (5)站在N公司角度，期末乙商品成本＝300×60％×10％＝18（万元），可变现净值＝14万元，存货跌价准备科目余额应是18－14＝4（万元），计提跌价准备前跌价准备科目已有余额＝37－37×90％＝3.7（万元），所以B公司当期计提跌价准备0.3万元。 站在集团角度，期末乙商品成本＝300×（1-15%）×60%×10％＝15.3（万元），可变现净值为14万元，存货跌价准备科目应有余额＝15.3－14＝1.3（万元），计提跌价准备前已有余额＝10－10×90％＝1（万元），所以集团应计提跌价准备0.3万元，等于B公司计提的跌价准备。所以不必针对计提的跌价准备作抵销分录。 20×8年抵销分录： 乙产品： (1)借：年初未分配利润 2.7 贷：营业成本 2.7 (2)借：存货 27 贷：年初未分配利润 27 (3)借：期初未分配利润 24.3 贷：存货 24.3 国开形成性考核答案

3. 甲公司为乙公司的母公司，拥有其60%的股权。发生如下交易：2014年6月30日，甲公司以2 000万元的价格出售给乙公司一台管理设备，账面原值4 000万元，已提折旧2 400万元，剩余使用年限为4年。甲公司采用年限平均法计提折旧，折旧年限为10年，预计净残值为0。乙公司购进后，以2 000万元作为管理用固定资产入账。乙公司采用年限平均法计提折旧，折旧年限为4年，预计净残值为0 ，甲、乙公司适用的所得税税率均为25%，编制合并财务报表抵消分录时除所得税外，不考虑其他因素的影响。

要求：编制2014年末和2015年末合并财务报表抵销分录。国开形成性考核答案

答案:（1)20×4～20×7年的抵销处理： 20×4年的抵销分录： 借：营业收入 l20 贷：营业成本 100 固定资产——原价 20 借：固定资产——累计折旧 4 贷：管理费用 4 20×5年的抵销分录： 借：未分配利润——年初 20 贷：固定资产——原价 20 借：固定资产——累计折旧 4 贷：未分配利润——年初 4 借：固定资产——累计折旧 4 贷：管理费用 4 20×6年的抵销分录： 借：未分配利润——年初 20 贷：固定资产——原价 20 借：固定资产——累计折旧 8 贷：未分配利润——年初 8 借：固定资产——累计折旧 4 贷：管理费用 4 20×7年的抵销分录： 借：未分配利润——年初 20 贷：固定资产——原价 20 借：固定资产——累计折旧 12 贷：未分配利润——年初 12 借：固定资产——累计折旧 4 贷：管理费用 4 （2)如果20×8年末不清理，则抵销分录如下： 借：未分配利润——年初 20 贷：固定资产——原价 20 借：固定资产——累计折旧 16 贷：未分配利润——年初 16 借：固定资产——累计折旧 4 贷：管理费用 4 （3)如果20×8年末清理该设备，则抵销分录如下： 借：未分配利润——年初 4 贷：管理费用 4 （4)如果乙公司使用该设备至2009年仍未清理，则20×9年的抵销分录如下： 借：未分配利润——年初 20 贷：固定资产——原价 20 借：固定资产——累计折旧 20 贷：未分配利润——年初 20

24秋国开电大春重庆广播电视大学高级财务会计形考任务2形考任务2参考答案

来源：百年教育职业培训中心 更新时间：2024-09-10 05:57:47

来源：百年教育职业培训中心　更新时间：2024-09-10 05:57:47