(中级财务会计)业务题.pdf

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1、习题一：银行存款余额调节表.......................................................................................................................................2习题二：根据资料做会计分录.......................................................................................................

2、................................3习题三：资料：Ａ企业采用直接转销法核算坏账损失，发生以下经济业务：......................................................4习题四：采用"应收款项余额百分比法"核算坏账损失..............................................................................................4第四章存货练习题.................

3、..................................................................................................................................................5习题一：存货计价的核算...........................................................................................................

4、....................................5习题二：计划成本法的核算...........................................................................................................................................6习题三：毛利率的核算..................................................................

5、.................................................................................6习题四：成本与可变现净值孰低法的核算...................................................................................................................6习题五：原材料按实际成本计价的核算................................

6、.......................................................................................7习题六：委托加工材料的核算.......................................................................................................................................8第五章对外投资.....................

7、..................................................................................................................................................8习题一：短期投资的核算...........................................................................................................

8、....................................8习题二：计提短期跌价准备的核算.............................................................................................