2006年初级会计职称《会计实务》试题及答案

2006年初级会计职称《会计实务》试题及答案,标签：试题,历年真题,http://www.qz26.com
       制造费用                                      60
       管理费用                                      20
      贷：原材料                                        380      
④ 借：银行存款                                      23.4
     贷：其他业务收入                                   20
         应交税金——应交增值税（销项税额）               3.4    
借：其他业务支出                                  18
   贷：原材料                                         18     
⑤ 借：生产成本                                     100
      制造费用                                      40
     管理费用                                      40
     在建工程                                      20
    贷：应付工资                                      200      
⑥ 借：管理费用                                      13    
     贷：坏账准备                                       13     
⑦ 借：制造费用                                     70    
      管理费用                                    30
     贷：累计折旧                                     100       
⑧ 借：营业费用                                    20    
      财务费用                                     4
     贷：银行存款                                      24      

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