《财务会计实务》课后答案项目6答案

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1、项目六职工薪酬岗位核算单项选择题1、A2、B3、C4、D5、C6、D7、D8、A9、D10、D11、C12、D13、D14、D15、C二、多项选择题1、ABCD2、ABCD3、ABCD4、ABCD5、ABCD6、ABC7、ABC8、ACD9、ABCD10、BC三、判断题1、×2、√3、×4、×5、×四、业务题1、借：生产成本                                     200       制造费用                                     30        管理费用                             

2、        50         销售费用                                     40         在建工程                                     60         贷：应付职工薪酬－工资                          3802、借：应付职工薪酬－职工福利                      12.6      贷：主营业务收入                                10           应交税费－应交增值税（销项税额）            1.6

3、          应交税费－应交消费税                         1 借：主营业务成本                                     8     贷：库存商品                                        8 3、借：生产成本                                     23.2（200×0.1×1.16）      制造费用                                     1.74（15×0.1×1.16）      管理费用           

4、                          2.32（20×0.1×1.16）      销售费用                                     1.74（15×0.1×1.16）      在建工程                                     6.96（60×0.1×1.16）      贷：应付职工薪酬－非货币性福利                  35.96（310×0.1×1.16）借：应付职工薪酬－非货币性福利                      35.96    贷：主营业务收入           

5、                       31         应交税费－应交增值税（销项税额）               4.96借：主营业务成本                                    24.8     贷：库存商品                                       24.8 4、借：管理费用                                     4(2+2)       贷：应付职工薪酬－非货币性福利                    4 借：应付职工薪酬－非货币性福利            

6、           2     贷：累计折旧                                        2 5、借：应付职工薪酬－非货币性福利                    2       贷：银行存款                                      2 6、借：应付职工薪酬－工资                            380       贷：银行存款                                     348           其他应收款                         

7、         12           应交税费－应交个人所得税                      20 7、借：应交税费－应交个人所得税                       20       贷：银行存款                                      208、借：应付职工薪酬－职工福利                        5.8      贷：原材料