题目内容
建立账套 (1)账套信息 账套编码：006；账套名称：乙公司；采用默认账套路径；启用会计期：2008年1月；会计期间设置：1月1日至12月31日。 (2)单位信息 单位名称：乙公司。 (3)核算类型 该企业的记账本位币：人民币；企业类型：商业；行业性质：新会计制度科目。 (4)基础信息 该企业在进行经济业务处理时，需要对存货、客户、供应商进行分类。 (5)分类编码方案 科目编码级次：4222，其他：默认。 (6)数据精度 该企业对存货数量、单价小数位定为2。 (7)增加操作人员 ①001考生姓名—账套主管，具有系统所有模块的全部权限。 ②002王磊—出纳。 ③003孙杰—会计。
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在任何情况下，都可以用总分类账户本期发生额对照表替代总分类账。( )
编制会计凭证 考生以操作员的身份根据所给经济业务编制录入会计凭证。 1月7日，本月A、B产品应承担的制造费用分别为40000元和20000元，将它们计入生产成本。 借：生产成本(410101)—A产品 40000 生产成本(410102)—B产品 20000 贷：制造费用(410501)—A产品 40000 制造费用(410502)—B产品 20000 1月11日，A、B N种产品各100件均已生产完工并验收入库，它们的生产成本分别为131000元和180000元，结转产成品成本。 借：库存商品—A产品(124301) 131000 库存商品—B产品(124302) 180000 贷：生产成本—A产品(410101) 131000 生产成本—B产品(410102) 180000 1月16日，经计算本期应交所得税金额为51000元 借：所得税费用(5701) 51000 贷：应交税费—应交所得税(217102) 51000 1月21日，将净利润2895480元转入利润分配账户。 借：本年利润(3131) 2895480 贷：利润分配(3141) 2895480
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Text One summer night, on my way home from work I decided to see a movie. I knew the theatre would be airconditioned and I couldn’t face my (26) apartment. Sitting in the theatre I had to look through the (27) between the two tall heads in front of me. I had to keep changing the (28) every time she leaned over to talk to him, (29) he leaned over to kiss her. Why do Americans display such (30) in a public place I thought the movie would be good for my English, but (31) it turned out, it was an Italian movie. (32) about an hour I decided to give up on the movie and (33) on my popcorn. I’ve never understood why they give you so much popcorn! It tasted pretty good, (34) . Alter a while I heard (35) more of the romantic-sounding Italians. I just heard the (36) of the popcorn crunching between my teeth. My thought started to (37) . I remembered when I was in South Korea, I (38) to watch Kodak on TV frequently. He spoke perfect Korean -- I was really amazed. He seemed like a good friend to me, (39) I saw him again in New York speaking (40) English instead of perfect Korean. He didn’t even have a Korean accent and I (41) like I had been betrayed. When our family moved to the United States six years ago, none of us spoke any English. (42) we had begun to learn a few words, my mother suggested that we all should speak English at home. Everyone. agreed, but our house became very (43) and we all seemed to avoid each’ other. We sat at the dinner table in silence, preferring that to (44) a difficult language. Mother tried to say something in English but it (45) out all wrong and we all burst into laughter and decided to forget it! We’ve been speaking Korean at home ever since.
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