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资料：华宇公司2009年10月“生产成本”账户的期初余额为63400元，其中，“甲产品生产成本明细账”的期初余额为33100元，“乙产品生产成本明细账”的期初余额为30300元。10月份有关产品生产的经济业务如下：(1)本月生产车间领用材料及其用途汇总如下： 项 目 A材料 B材料 合计 生产产品耗用 60000 40000 100000 其中：甲产品 45000 16000 61000 乙产品 15000 24000 39000 车间一般耗用 800 300 1100 合计 60800 40300 101100 (2)计提本月生产车间固定资产折旧费6100元。(3)结算本月应付生产车间职工薪酬35340元，其中甲产品生产工人薪酬20520元，乙产品生产工人薪酬11400元，车间管理人员薪酬3420元。(4)用银行存款支付本月应由生产车间负担的水电费共5580元。(5)根据上述业务，汇总分配和结转制造费用，制造费用按甲乙两种产品的生产工时比例进行分配，甲产品生产工时7000小时，乙产品生产工时31300小时。(6)月末，甲产品全部完工；乙产品部分完工，未完工在产品成本10500元。计算并结转本月完工入库产品的生产成本。要求： 开设“制造费用”和“生产成本”T型总分类账户，根据有关会计分录登记这两个账户，并结算其本期发生额和期末余额。
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资料：(1)某企业2003年12月20日至31日根据银行存款收付业务编制的记账凭证如下：记账凭证简化格式 记账凭证 2003年 凭证字号 摘 要 会计科目 借方金额 贷方金额 月 日 12 20 银收字28号 收到华泰公司 预付的货款 银行存款 预收账款 25000 25000 25 现付字29号 交存现金 银行存款 库存现金 18450 18450 27 银付字30号 偿还大通公司 购料款 应付账款 银行存款 35100 35100 28 银收字31号 收到销货款 银行存款 主营业务收入 应交税费 17550 15000 2550 30 银付字32号 提取现金备发 工资 库存现金 银行存款 56000 56000 30 银付字33号 购入设备一台 固定资产 银行存款 42000 42000 (2)该企业12月末从银行取得的对账单如下： 银行存款对账单 (12月24日至31日部分经济业 务及月末余额) 日 期 内容摘要 金额 24日 25日 25日 30日 30日 31日 收到华泰公司货款(银收字28号) 收到交存的现金(现付字29号) 代付水电费(银付字30号) 企业提取现金(银付字32 号) 收到永安公司货款(银收字33号) 月末余额 25000 18450 26000 56000 38090 199540 要求： 根据上述记账凭证登记银行存款日记账： 银行存款日记账 2003年 凭证 摘 要 对方科目 收入 支出 余额 月 日 种类 编号 12 19 承前页 200000 (略) (略) (略) (略) (略) (略)
A storm surge is a mound of water produced when a hurricane moves across a large body of water. Driving wind "pushes" the water so quickly that it "piles up" on the water in front of it, producing a mound of water that is higher than normal sea level. As the storm approaches land, the storm surge can be pushed up the beach and deep into inland areas. It arrives as a rush of water and can be capped by large, strong, pounding waves. Storm surge flooding is often the most deadly and damaging impact of a hurricane. Storm surges are capable of causing total inundation(淹没) of entire coastal areas. A powerful hurricane can produce a storm surge of 15 feet or more. Storm surges of 20, 30 and 40 feet have been experienced in extreme storms. Portions of many important coastal cities and resort areas have thousands of people living on land that is less than 10 feet above sea level. Storm surges can knock down buildings, move trains off of their tracks, carry ships and docks inland, fill subways and do many other types of damage. People who live in vulnerable areas should heed evacuation orders. If they wait for the water to arrive, escape can be impossible. This is because the surge arrives suddenly, and quickly covers a very broad area. Less than two feet of water can drown out a car. Walking through moving water is very difficult. The water can be very cold and the wind chill will cut right through wet clothing! People who cannot escape quickly to higher ground or second stories can easily die of hypothermia in under an hour. Forecasting a storm surge and its characteristics is difficult because there are so many variables. It is difficult to predict the time of arrival, and that makes it impossible to know if high tide or low tide will be contributing to the height of the surge or detracting from it. It is also difficult to know the windspeed at the time of landfall, how much water will be contributed by rainfall, the exact location of landfall and how topography(地形) will influence the movement of water. If you live in an area where an evacuation is ordered, obey that order and leave promptly. Why is it extremely difficult to escape when the storm surge arrives
简答题 简述填制和审核会计凭证的意义。
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