《會(huì)計(jì)電算化操作》考核大綱

會(huì)計(jì)電算化操作（實(shí)訓(xùn)）》課程考核大綱（考點(diǎn)）

工業(yè)企業(yè)會(huì)計(jì)綜合實(shí)驗(yàn)上機(jī)實(shí)驗(yàn)要求：、總賬期末處理1．根據(jù)本月所發(fā)生的經(jīng)濟(jì)業(yè)務(wù)編制記賬憑證或直接輸入業(yè)務(wù)單據(jù)進(jìn)行相應(yīng)業(yè)務(wù)處理對(duì)所有記賬憑證進(jìn)行審核、記賬。查詢有關(guān)賬簿。進(jìn)行銀行對(duì)賬（工行），輸出銀行存款余額調(diào)節(jié)表，假設(shè)期初無(wú)未達(dá)賬項(xiàng)。表-1 銀行對(duì)賬單（工行）月日摘要結(jié)算號(hào)借方貸方余額月初余額43&261.171201采購(gòu)現(xiàn)付4320.00437,941.171201采購(gòu)現(xiàn)付47,488.00430,453.171203預(yù)付峨眉山林業(yè)公司貨款63,500.00426,953.171203取得短期借款9200,000.00626,953.171205采購(gòu)現(xiàn)付41,900.00625,053.171205采購(gòu)現(xiàn)付4135,600.00489,453.171205繳納稅金95,992.00483,461.171206現(xiàn)結(jié)202504,363.60987,824.771206支付廣告費(fèi)202-141262812,000.00975,824.771207采購(gòu)現(xiàn)付202-141262911,232.00964,592.771207提取現(xiàn)金備發(fā)上月工資201-286702270,336.00694,256.771207核銷415,766.0067&490.771208黔川公司的銀行承兌匯票到期9420,000.001,098,490.771209采購(gòu)現(xiàn)付413,852.801,084,637.971210購(gòu)入鍋爐一臺(tái)202-1412630210,600.00874,037.971212核銷69,600.00864,437.971213其他應(yīng)收單1,820.00862,617.971214提取現(xiàn)金備用201-2867032,000.00860,617.971215支付電話費(fèi)202-14126321,642.0085&975.971215支付工行利息91,200.00857,775.971218采購(gòu)現(xiàn)付202-141263465,088.00792,687.971220支付職工下年度保險(xiǎn)費(fèi)202-14126353,100.00789,587.971223核銷5297,947.001,087,534.971226其他應(yīng)收單201-286704460.001,087,074.971231支付并分?jǐn)偹M(fèi)202-14126369,616.301,077,458.671231支付并分?jǐn)傠娰M(fèi)202-141563710,764.001,066,694.671231核銷582,000.001,148,694.671231本月合計(jì)793,877.101,504,310.601,14&694.67

5．總賬系統(tǒng)自動(dòng)轉(zhuǎn)帳處理。2004年12月份總賬系統(tǒng)自動(dòng)轉(zhuǎn)賬業(yè)務(wù)如下表-2 自定義結(jié)轉(zhuǎn)轉(zhuǎn)賬分錄表序號(hào)轉(zhuǎn)賬說(shuō)明科目力向金額公式0001計(jì)算本月未交增值稅21710103借21710101借方余額21710101貸21710101借方余額21710102借21710102貸方余額21710103貸21710102貸方余額0002計(jì)算本月應(yīng)父的城建稅和教育費(fèi)附加5402借取217103和217201科目計(jì)算結(jié)果之和217103貸217102期末余額*0.07217201貸217102期末余額*0.03表-3 對(duì)應(yīng)結(jié)轉(zhuǎn)轉(zhuǎn)賬分錄表序號(hào)轉(zhuǎn)賬說(shuō)明轉(zhuǎn)出科目編碼轉(zhuǎn)入科目編碼結(jié)轉(zhuǎn)系數(shù)0001結(jié)轉(zhuǎn)本月未交增值稅2171010321710121.000002結(jié)轉(zhuǎn)企業(yè)所得稅570131311.000003結(jié)轉(zhuǎn)本年利潤(rùn)31313141011.00表-4 期間損益結(jié)轉(zhuǎn)轉(zhuǎn)賬分錄表序號(hào)轉(zhuǎn)賬說(shuō)明科目方向金額公式5101借主營(yíng)業(yè)務(wù)收入發(fā)生額凈額1結(jié)轉(zhuǎn)收入類賬戶余額5102借其他業(yè)務(wù)收入發(fā)生額凈額5201借投資收益發(fā)生額凈額3131貸對(duì)方科目金額3131借對(duì)方科目金額5401貸主營(yíng)業(yè)務(wù)成本發(fā)生額凈額5402貸主營(yíng)業(yè)務(wù)稅金及附加發(fā)生額凈額2結(jié)轉(zhuǎn)支出類賬戶余額5502貸營(yíng)業(yè)費(fèi)用發(fā)生額凈額5503貸管理費(fèi)用發(fā)生額凈額5504貸財(cái)務(wù)費(fèi)用發(fā)生額凈額5601貸營(yíng)業(yè)外支出發(fā)生額凈額要求：月終，進(jìn)行自動(dòng)轉(zhuǎn)賬。二、購(gòu)銷存期末處理對(duì)采購(gòu)管理系統(tǒng)進(jìn)行月末結(jié)賬。對(duì)銷售管理系統(tǒng)進(jìn)行月末結(jié)賬。對(duì)庫(kù)存管理系統(tǒng)進(jìn)行月末結(jié)賬。進(jìn)入存貨核算系統(tǒng)，對(duì)計(jì)價(jià)方式為全月平均的倉(cāng)庫(kù)進(jìn)行平均單價(jià)計(jì)算進(jìn)入存貨核算系統(tǒng)，對(duì)各倉(cāng)庫(kù)進(jìn)行期末處理。對(duì)存貨核算系統(tǒng)進(jìn)行月末結(jié)賬。對(duì)應(yīng)收款系統(tǒng)進(jìn)行月末結(jié)賬。對(duì)應(yīng)付款系統(tǒng)進(jìn)行月末結(jié)賬。對(duì)總賬系統(tǒng)進(jìn)行月末結(jié)賬。建立下一年新年度賬。商業(yè)企業(yè)會(huì)計(jì)綜合實(shí)驗(yàn)上機(jī)實(shí)驗(yàn)要求：1．根據(jù)實(shí)際需要按順序啟動(dòng)各系統(tǒng)，并建立金華信息產(chǎn)業(yè)有限責(zé)任公司核算賬套。進(jìn)行合理的財(cái)務(wù)分工。輸入金華信息產(chǎn)業(yè)有限責(zé)任公司12月初有關(guān)總賬及所屬明細(xì)賬期初余額。根據(jù)本月所發(fā)生的經(jīng)濟(jì)業(yè)務(wù)制填制記賬憑證或直接輸入業(yè)務(wù)單據(jù)進(jìn)行相應(yīng)業(yè)務(wù)處理對(duì)所有記賬憑證進(jìn)行審核、記賬。6．總賬系統(tǒng)自動(dòng)轉(zhuǎn)賬處理。7.按順序?qū)Ω飨到y(tǒng)進(jìn)行月末結(jié)賬。8.進(jìn)行銀行對(duì)賬，輸出銀行存款余額調(diào)節(jié)表，假設(shè)期初無(wú)未達(dá)賬項(xiàng)。表-1 銀行對(duì)賬單月日摘要結(jié)算號(hào)借方貸方余額月初余額786,250.001201預(yù)付貨款3300,000.00486,250.001203現(xiàn)結(jié)20260,500.00546,750.001203購(gòu)買汽油和柴油202&659.97538,090.031203支付廣告費(fèi)2022,695.00535,395.031204現(xiàn)金存入銀行22,400.00557,795.031207現(xiàn)金存入銀行115,310.00573,105.031210購(gòu)買小貨車一輛20248,700.00524,405.031211現(xiàn)結(jié)2020.0099,000.00623,405.031211支付養(yǎng)老保險(xiǎn)及稅金921,688.61601,716.421213核銷3400,000.00201,716.421214現(xiàn)結(jié)20227,560.00229,276.421214支付政府米購(gòu)押金20210,000.00219,276.421217采購(gòu)現(xiàn)付3109,200.00110,076.421218提取現(xiàn)金備發(fā)工資20168,144.7641,931.661219核銷202200,000.00241,931.661219收到銀行存款利息92,231.59244,163.251220支付電話費(fèi)9219.27243,943.981221現(xiàn)結(jié)2020.00&580.00252,523.981221購(gòu)買工作服20215,000.00237,523.981224采購(gòu)現(xiàn)付3207,359.9930,163.991225現(xiàn)結(jié)20245,720.0075,883.991226核銷2027,000.0082,883.991227核銷202517,000.00599,883.991227收匯押金20210,000.00609,883.991227支付銀行結(jié)算業(yè)務(wù)費(fèi)用9180.50609,703.491228現(xiàn)金存入銀行12&400.00638,103.491231支付銀行貸款利息99,500.00628,603.491231核銷100,000.00728,603.49

12本月合計(jì)1,201,348.10 1,143,701.59 728,12本月合計(jì)2004年12月份總賬系統(tǒng)自動(dòng)轉(zhuǎn)賬業(yè)務(wù)如下：表-2 自定義結(jié)轉(zhuǎn)轉(zhuǎn)賬分錄表序號(hào)轉(zhuǎn)賬說(shuō)明科目力向金額公式0001計(jì)算本月應(yīng)父的城建稅和教育費(fèi)附加5402借取217103和217201科目計(jì)算結(jié)果之和217103貸217102期末余額*0.07217201貸217102期末余額*0.040002計(jì)算應(yīng)交企業(yè)所得稅5701借取對(duì)方科目計(jì)算結(jié)果217105貸3131期末余額*0.33表-3 對(duì)應(yīng)結(jié)轉(zhuǎn)轉(zhuǎn)賬分錄表序號(hào)轉(zhuǎn)賬說(shuō)明轉(zhuǎn)出科目編碼轉(zhuǎn)入科目編碼結(jié)轉(zhuǎn)系數(shù)0002結(jié)轉(zhuǎn)企業(yè)所得稅570131311.000003結(jié)轉(zhuǎn)本年利潤(rùn)31313141011.00表-4 期間損益結(jié)轉(zhuǎn)轉(zhuǎn)賬分錄表序號(hào)轉(zhuǎn)賬說(shuō)明科目力向金額公式1結(jié)轉(zhuǎn)收入類賬