電大會(huì)計(jì)模擬核算答案1合并報(bào)表小抄

1、一、合并報(bào)表調(diào)整、抵銷分錄調(diào)整分錄1、調(diào)整分錄2：調(diào)整分錄3：調(diào)整分錄4：抵銷分錄1抵銷分錄2抵銷分錄3抵銷分錄4抵銷分錄5抵銷分錄6抵銷分錄7抵銷分錄8抵銷分錄9抵銷分錄10抵銷分錄11抵銷分錄12抵銷分錄13抵銷分錄14抵銷分錄15抵銷分錄16抵銷分錄17待添加的隱藏文字內(nèi)容3抵銷分錄18抵銷分錄19抵銷分錄20抵銷分錄21二、調(diào)整、抵消分錄匯總表合并報(bào)表調(diào)整、抵銷分錄匯總表 編制單位：子公司調(diào)整項(xiàng)目借方金額貸方金額管理費(fèi)用固定資產(chǎn)母公司調(diào)整項(xiàng)目長(zhǎng)期股權(quán)投資投資收益資本公積抵銷分錄利潤(rùn)表及所有者權(quán)益變動(dòng)表項(xiàng)目投資收益資產(chǎn)減值損失營(yíng)業(yè)外支出管理費(fèi)用營(yíng)業(yè)收入營(yíng)業(yè)成本財(cái)務(wù)費(fèi)用資本公積年初資本公積

2、本年盈余公積年初盈余公積本年未分配利潤(rùn)年末未分配利潤(rùn)年初利潤(rùn)分配提取盈余公積利潤(rùn)分配對(duì)所有者的分配少數(shù)股東損益資產(chǎn)負(fù)債表項(xiàng)目實(shí)收資本商譽(yù)少數(shù)股東權(quán)益應(yīng)付賬款應(yīng)收賬款預(yù)收款項(xiàng)預(yù)付款項(xiàng)固定資產(chǎn)應(yīng)付債券持有至到期投資存貨應(yīng)付票據(jù)應(yīng)收票據(jù)長(zhǎng)期股權(quán)投資現(xiàn)金流量表項(xiàng)目購(gòu)建固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn)支付的現(xiàn)金處置固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn)受到的現(xiàn)金凈額購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金銷售商品、提供勞務(wù)收到的現(xiàn)金分配股利、利潤(rùn)或償付利息所支付的現(xiàn)金取得投資收益所收到的現(xiàn)金調(diào)整、抵銷分錄合計(jì)三、合并報(bào)表工作底稿四、合并資料負(fù)債表合并資產(chǎn)負(fù)債表年12月31日 會(huì)合01表編制單位：?jiǎn)挝唬涸Y產(chǎn)負(fù)債和所有者權(quán)

3、益(或股東權(quán)益)流動(dòng)資產(chǎn)：流動(dòng)負(fù)債：貨幣資金短期借款結(jié)算備付金向中央銀行借款拆出資金吸收存款及同業(yè)存放交易性金融資產(chǎn)拆入資金應(yīng)收票據(jù)交易性金融負(fù)債應(yīng)收賬款應(yīng)付票據(jù)預(yù)付款項(xiàng)應(yīng)付賬款應(yīng)收保費(fèi)預(yù)付款項(xiàng)應(yīng)收分保賬款賣出回購(gòu)金融資產(chǎn)應(yīng)收分保合同準(zhǔn)備金應(yīng)付手續(xù)費(fèi)及傭金應(yīng)收利息應(yīng)付職工薪酬其他應(yīng)收款應(yīng)交稅費(fèi)買入返回金融資產(chǎn)應(yīng)付利息存貨其他應(yīng)付款一年到期的非流動(dòng)資產(chǎn)應(yīng)付分保賬款其他流動(dòng)資產(chǎn)保險(xiǎn)合同準(zhǔn)備金流動(dòng)資產(chǎn)合計(jì)代理買賣證券款非流動(dòng)資產(chǎn)：代理銷售證券款發(fā)放貸款及墊款一年內(nèi)到期的非流動(dòng)負(fù)債可供出售金融資產(chǎn)其他流動(dòng)負(fù)債持有至到期投資流動(dòng)負(fù)債合計(jì)長(zhǎng)期應(yīng)收款非流動(dòng)負(fù)債：長(zhǎng)期股權(quán)投資長(zhǎng)期借款投資性房地產(chǎn)應(yīng)付債券固定資

4、產(chǎn)長(zhǎng)期應(yīng)付款在建工程專項(xiàng)應(yīng)付款工程物資預(yù)計(jì)負(fù)債固定資產(chǎn)清理遞延所得稅負(fù)債生產(chǎn)性生物資產(chǎn)其他非流動(dòng)負(fù)債油氣資產(chǎn)非流動(dòng)負(fù)債合計(jì)無形資產(chǎn)負(fù)債合計(jì)開發(fā)支出所有者權(quán)益(或股東權(quán)益)：商譽(yù)實(shí)收資本(或股本)長(zhǎng)期待攤費(fèi)用資本公積遞延所得稅資產(chǎn)減：庫存股其他非流動(dòng)資產(chǎn)盈余公積非流動(dòng)資產(chǎn)合計(jì)一般風(fēng)險(xiǎn)準(zhǔn)備未分配利潤(rùn)外幣報(bào)表折算差額歸屬與母公司所有者權(quán)益合計(jì)少數(shù)股東權(quán)益所有者權(quán)益合計(jì)資產(chǎn)總計(jì)負(fù)債和所有者權(quán)益總計(jì)五、合并利潤(rùn)表六、合并所有者權(quán)益變動(dòng)表合并所有者權(quán)益變動(dòng)表年會(huì)合04表 編制單位：?jiǎn)挝唬涸?xiàng)目本年金額歸屬于母公司所有者權(quán)益少數(shù)股東權(quán)益所有者權(quán)益合計(jì)實(shí)收資本（或股本）資本公積減：庫存股盈余公積一般風(fēng)險(xiǎn)準(zhǔn)備未

5、分配利潤(rùn)其他一、上年年末余額加：會(huì)計(jì)政策變更前期差錯(cuò)更正二、本年年初余額三、本年增減變動(dòng)金額(減少以“-”填列)(一)凈利潤(rùn)(二)直接計(jì)入所有者權(quán)益的利得和損失1可供出售金融資產(chǎn)公允價(jià)值變動(dòng)凈額2權(quán)益法下被投資單位其他所有者權(quán)益變動(dòng)的影響3與計(jì)入所有者權(quán)益項(xiàng)目相關(guān)的所得稅影響4其他上述(一)和(二)小計(jì)(三)所有者投入和減少資本1所有者投入資本2股份支付計(jì)入所有者權(quán)益的金額3其他(四)利潤(rùn)分配1提取盈余公積2提取一般風(fēng)險(xiǎn)準(zhǔn)備3對(duì)所有者(或股東)的分配4其他(五)所有者權(quán)益內(nèi)部結(jié)構(gòu)1資本公積轉(zhuǎn)增資本(或股本)2盈余公積轉(zhuǎn)增資本(或股本)3盈余公積彌補(bǔ)虧損4其他四、本年年末余額七、合并現(xiàn)金流量表合

6、并現(xiàn)金流量表會(huì)合03表編制單位：年12月31日單位：元項(xiàng)目本期金額一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：銷售商品、提供勞務(wù)收到的現(xiàn)金客戶存款和同行業(yè)放款項(xiàng)凈增加額向中央銀行借款凈增加額向其他金融機(jī)構(gòu)拆入資金凈增加額收到原保險(xiǎn)合同保費(fèi)取得的現(xiàn)金收到再保業(yè)務(wù)現(xiàn)金凈額保護(hù)儲(chǔ)金及投資款凈增加額處置交易性金融資產(chǎn)凈增加額收取利息、手續(xù)費(fèi)及傭金的現(xiàn)金拆入資金凈增加額回購(gòu)業(yè)務(wù)資金凈增加額收到稅費(fèi)返還收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì)購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金客戶貸款及墊款凈增加額存放中央銀行和同業(yè)款項(xiàng)凈增加額支付原保險(xiǎn)合同賠付款項(xiàng)的現(xiàn)金支付利息、手續(xù)費(fèi)及傭金的現(xiàn)金支付保單紅利的現(xiàn)金支付給職工及為職工支

7、付的現(xiàn)金支付各項(xiàng)稅費(fèi)支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì)經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量：收回投資所收到的現(xiàn)金取得投資收益收到的現(xiàn)金處置固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn)收回的現(xiàn)金凈額處置子公司及其他營(yíng)業(yè)單位收到的現(xiàn)金凈額收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金投資活動(dòng)現(xiàn)金流入小計(jì)購(gòu)建固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn)支付的現(xiàn)金投資支付的現(xiàn)金質(zhì)押貸款凈增加額取得子公司及其他營(yíng)業(yè)單位支付的現(xiàn)金凈額支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金投資活動(dòng)現(xiàn)金流出小計(jì)投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量：吸收投資收到的現(xiàn)金其中：子公司吸取少數(shù)股東投資收到的現(xiàn)金取得借款收到的現(xiàn)金發(fā)行債

8、券所收到的現(xiàn)金收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金籌資活動(dòng)現(xiàn)金流入小計(jì)償還債務(wù)支付的現(xiàn)金分配股利、利潤(rùn)或償付利息支付的現(xiàn)金其中：子公司支付給少數(shù)股東的股利、利潤(rùn)支付其他與籌資活動(dòng)有關(guān)現(xiàn)金籌資活動(dòng)現(xiàn)金流出小計(jì)籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~四、匯率變動(dòng)對(duì)現(xiàn)金及現(xiàn)金等價(jià)物的影響五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額加：期初現(xiàn)金及現(xiàn)金等價(jià)物余額六、期末現(xiàn)金及現(xiàn)金等價(jià)物余額if we dont do that it will go on and go on. we have to stop it; we need the courage to do it.his comments came hours after fifa

9、 vice-president jeffrey webb - also in london for the fas celebrations - said he wanted to meet ivory coast international toure to discuss his complaint.cska general director roman babaev says the matter has been exaggerated by the ivorian and the british media.blatter, 77, said: it has been decided

10、 by the fifa congress that it is a nonsense for racism to be dealt with with fines. you can always find money from somebody to pay them.it is a nonsense to have matches played without spectators because it is against the spirit of football and against the visiting team. it is all nonsense.we can do

11、something better to fight racism and discrimination.this is one of the villains we have today in our game. but it is only with harsh sanctions that racism and discrimination can be washed out of football.the (lack of) air up there watch mcayman islands-based webb, the head of fifas anti-racism taskf

12、orce, is in london for the football associations 150th anniversary celebrations and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have asked to meet yaya toure, he told bbc sport.for me its about how he felt and i would like to speak to him

13、first to find out what his experience was.uefa hasopened disciplinary proceedings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european footballs governing body, has also ordered an immediate investigation into the referees actions.cska said the

14、y were surprised and disappointed by toures complaint. in a statement the russian side added: we found no racist insults from fans of cska.baumgartner the disappointing news: mission aborted.the supersonic descent could happen as early as sunda.the weather plays an important role in this mission. st

15、arting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. it will climb higher

16、 than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence.the balloon will slowly

17、 drift to the edge of space at 120,000 feet ( then, i would assume, he will slowly step out onto something resembling an olympic diving platform.below, the earth becomes the concrete bottom of a swimming pool that he wants to land on, but not too hard. still, hell be traveling fast, so despite the d

18、istance, it will not be like diving into the deep end of a pool. it will be like he is diving into the shallow end.skydiver preps for the big jumpwhen he jumps, he is expected to reach the speed of sound - 690 mph (1,110 kph) - in less than 40 seconds. like hitting the top of the water, he will begin to slow as he approaches the more dense air closer to earth. but this will not be enough to stop him completely.if he goes too fast or spins out of control, he has a stabilizatio