各院校各年度会计试题(页 1) - 会计学

errock0040 2005-7-5 11:31

各院校各年度会计试题

一、某企业年初的“备抵坏帐”余额为零，年末应收帐款的余额为2,000,000元，该企业提取坏帐准备的比例的5％；第二年发生了坏帐损失20,000元，年末应收帐款余额为2,500,000元；第三年时，第二年已冲销的20,000元坏帐中又收回了16,000元；此外，第三年年末应收帐款的余额为2,600,000元。

　　要求：计算该企业第一、第二和第三年应计提的“备抵坏帐”额，并为该企业做出三年的有关会计分录。（16分）

　　二、假设某公司1995年只产销一种产品，有关该产品生产、销售和成本的资料如下：

　　生产量　　　　　　　　　　　　　600件
　　销售量　　　　　　　　　　　　　500件
　　直接材料　　　　　　　　　　　　24,000元
　　直接人工　　　　　　　　　　　　18,000元
　　变动制造费用　　　　　　　　　　15,000元
　　固定制造费用　　　　　　　　　　12,000元
　　变动推销费用　　　　　　　　　　20,000元
　　固定推销及管理费用　　　　　　　10,000元
　　变动成本率　　　　　　　　　　　45％

　　另外，假定该公司期初无存货。

　　要求：

　　1、按完全成本法算出产品的单位成本。（2分）

　　2、按变动成本法计算该产品的单位成本。（2分）

　　3、编制完全成本法下的收益表，并说明有关数据的计算过程。（8分）

　　4、编制变动成本法下的收益表，产说明有关数据的计算过程。（8分）

　　5、简要说明两张收益表中税前收益不相等的原因。（2分）

errock0040 2005-7-5 16:16

三、假设某企业目前对生产能力的利用程度（按机器小时计算）仅为80％，共生产甲、乙、丙三种产品。三种产品的有关资料如下：

　　项目　　　　　　　　　甲产品　　　　　　乙产品　　　　　　　　丙产品
　　产品销售价格　　　　　60.80　　　　　　　46.20　　　　　　　　28.60
　　单位产品成本　　　　　48.00　　　　　　　32.40 　　　　　　　16.80
　　单位产品利润　　　　　12.80　　　　　　　13.80　　　　　　　　11.80
　　产销数量　　　　　　　100件　　　　　　　120件　　　　　　　　80件
　　单位产品所需工时　　　3小时　　　　　　　2小时　　　　　　　　1小时

　　另外，假定该厂的固定成本总额为6956元，按各种产品的销售额在各产品之间进行分配。

　　问：该厂为了充分利用剩余的20％的生产能力，应当生产哪种产品？请列出计算过程。（12分）

errock0040 2005-7-5 16:17

四、某企业1995年年末编制的收益表和比较资产负债表如下面的表1和表2所示：<TABLE silver 1pt outset; BORDER-TOP: silver 1pt outset; BORDER-LEFT: silver 1pt outset; WIDTH: 300pt; BORDER-BOTTOM: silver 1pt outset; mso-cellspacing: 0cm; mso-border-alt: outset silver .75pt" cellSpacing=0 cellPadding=0 width=400 border=1><TR 0; mso-yfti-firstrow: yes"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 100%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="100%" colSpan=2>表一　收益表（1995年度）</TD></TR><TR 1"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">项目</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">金额</TD></TR><TR 2"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">销售收入</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">800,000</TD></TR><TR 3"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">减：销售成本</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">610,000</TD></TR><TR 4"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">销售费用</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">65,500</TD></TR><TR 5"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">管理费用</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">65,000</TD></TR><TR 6"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">财务费用</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">30,000</TD></TR><TR 7"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">营业利润</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">29,500</TD></TR><TR 8"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">加：投资收益</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">7,700</TD></TR><TR 9"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">减：营业外支出</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">4,000</TD></TR><TR 10"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">利润总额</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">32,200</TD></TR><TR 11"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">减：应交所得税</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">10,956</TD></TR><TR 12"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">税后利润</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">22,244</TD></TR><TR 13"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">加：年初未分配利润</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">4,700</TD></TR><TR 14"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">减：提取盈余公积</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">10,000</TD></TR><TR 15"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">应付利润</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">15,784</TD></TR><TR 16; mso-yfti-lastrow: yes"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">年末未分配利润</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 50%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width="50%">1,160</TD></TR></TABLE>

errock0040 2005-7-5 16:21

<TABLE silver 1pt outset; BORDER-TOP: silver 1pt outset; BORDER-LEFT: silver 1pt outset; WIDTH: 450pt; BORDER-BOTTOM: silver 1pt outset; mso-cellspacing: 0cm; mso-border-alt: outset silver .75pt" cellSpacing=0 cellPadding=0 width=600 border=1><TR 0; mso-yfti-firstrow: yes"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 447pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=596 colSpan=6>表二　　比较资产负债表（1995年初与年末数）</TD></TR><TR 1"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>资产</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>年初数</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>年末数</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>负债与权益</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>年初数</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>年末数</TD></TR><TR 2"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>流动资产</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>流动负债</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD></TR><TR 3"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>现金</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>145000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>151000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>短期借款</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>59000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>80500</TD></TR><TR 4"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>短期投资</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>33000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>25000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>应付票据</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>16000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>23000</TD></TR><TR 5"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>应收票据</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>9000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>8000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>应付帐款</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>95000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>128000</TD></TR><TR 6; mso-yfti-lastrow: yes"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>应收帐款</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>80000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>100000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>预收帐款</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>12400</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>14000</TD></TR></TABLE>

errock0040 2005-7-5 16:23

<TABLE silver 1pt outset; BORDER-TOP: silver 1pt outset; BORDER-LEFT: silver 1pt outset; WIDTH: 450pt; BORDER-BOTTOM: silver 1pt outset; mso-cellspacing: 0cm; mso-border-alt: outset silver .75pt" cellSpacing=0 cellPadding=0 width=600 border=1><TR 0; mso-yfti-firstrow: yes"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>减：坏帐准备</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>400</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>500</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>应付工资</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>12000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>10000</TD></TR><TR 1"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>应收帐款净额</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>79600</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>99500</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>应付福利费</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>9000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>8000</TD></TR><TR 2"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>应收利息</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>3000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>4600</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>应交税金</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>18000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>20000</TD></TR><TR 3"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>预付帐款</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>16800</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>18800</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>应交利润</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>6000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>10000</TD></TR><TR 4"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>存货</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>240000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>290000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>预提费用</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>9300</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>9800</TD></TR><TR 5"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>待摊费用</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>7000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>7560</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>合计：</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>236700</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>303300</TD></TR><TR 6; mso-yfti-lastrow: yes"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>合计：</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>5333400</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>604460</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>长期负债：</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD></TR></TABLE>

errock0040 2005-7-5 16:25

<TABLE silver 1pt outset; BORDER-TOP: silver 1pt outset; BORDER-LEFT: silver 1pt outset; WIDTH: 450pt; BORDER-BOTTOM: silver 1pt outset; mso-cellspacing: 0cm; mso-border-alt: outset silver .75pt" cellSpacing=0 cellPadding=0 width=600 border=1><TR 0; mso-yfti-firstrow: yes"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>长期资产</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>长期借款</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>150000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>188000</TD></TR><TR 1"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>长期投资</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>78000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>100000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>应付债券</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>120000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>130000</TD></TR><TR 2"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>固定资产原价</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>1150000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>1255000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>合计：</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>270000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>318000</TD></TR><TR 3"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>减：累计折旧</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>200000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>210000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>所有者权益</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD></TR><TR 4"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>固定资产净值</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>950000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>1045000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>实收资本</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>860000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>940000</TD></TR><TR 5"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>无形资产</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>30000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>45000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>资本公积</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>80000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>80000</TD></TR><TR 6; mso-yfti-lastrow: yes"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>递延资产</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>10000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>8000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>盈余公积</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>150000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>160000</TD></TR></TABLE>

errock0040 2005-7-5 16:26

<TABLE silver 1pt outset; BORDER-TOP: silver 1pt outset; BORDER-LEFT: silver 1pt outset; WIDTH: 450pt; BORDER-BOTTOM: silver 1pt outset; mso-cellspacing: 0cm; mso-border-alt: outset silver .75pt" cellSpacing=0 cellPadding=0 width=600 border=1><TR 0; mso-yfti-firstrow: yes"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>合计：</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>1068000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>1198000</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>未分配利润</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>4700</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>1160</TD></TR><TR 1"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>合计：</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>1094700</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>1181160</TD></TR><TR 2"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>负债与权益</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>　</TD></TR><TR 3; mso-yfti-lastrow: yes"><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 75.75pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=101>资产总计：</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 62.25pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=83>1601400</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>1802460</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>总计</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>1601400</TD><TD silver 1pt inset; PADDING-RIGHT: 0.75pt; BORDER-TOP: silver 1pt inset; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0.75pt; BORDER-LEFT: silver 1pt inset; WIDTH: 73.5pt; PADDING-TOP: 0.75pt; BORDER-BOTTOM: silver 1pt inset; BACKGROUND-COLOR: transparent; mso-border-alt: inset silver .75pt" width=98>1802460</TD></TR></TABLE>

　　该公司1995年发生的有关业务和其他资料如下：

　　1、用银行存款一台新设备，购入成本177,000元；

errock0040 2005-7-5 16:27

2、用一台旧设备对其他单位投资，该设备的原始成本为42,000元，累计已计提折旧20,000元，投资时作价22,000元；

　　3、从银行取得借款23,000元；

　　4、收到国家投资60,000元，存入银行；

　　5、出售一台旧设备，原始成本为30,000元，累计已提折旧10,000元，所得价款为16,000元，本年收益表中的营业外支出4,000元即为出售该设备的损失；

　　6、接受外单位的无形资产投资，作价20,000元；

　　7、该公司的长期负债均为到期一次还本付息的长期负债，1995年的应计利息为25,000元，全部计入本年财务费用；本年全部财务费用30,000元中余下的5000元为短期借款的利息费用；

　　8、对外投资采用成本法核算。本年收到的现金股利为56000元，本年的7700元投资收益中，有2100元是短期投资的利息收入。

　　要求：

　　1、为上述8笔业务作出有关的会计分录；（20分）

　　2、编制该公司1995年度的财务状况变动表，并对有关数据进行必要的说明。（30分）

errock0040 2005-7-5 16:28

以上是９６年北大的会计试题

errock0040 2005-7-5 16:30

９７年财科所一、报考会计学专业各研究方向共答
（一）解释并比较下列概念（每小题6分）
1．股票与股份
2、贴现率与利率
3．生产费用要素与产品成本项目
4．一笔交易观点与二笔交易观点（外币业务会计）
（二）简答下列问题（每小题8分）
1．会计报表诸要素中，为什么没有成本这一重要概念？
2．企业合并报表能否用于纳税目的？为什么？
3．融资租赁的会计处理中，租赁费资本化的依据何在？有什么意义？
4．如何理解所得税是纳税企业的一种费用？
5．支出、费用、成本等三个概念有什么区别和联系？
二、报考财务会计研究方向试题（每题18分）
1．论标准成本制度下，成本差异分析的原理与内容。
2．试论我国现代企业制度下的财务管理体系。
三、报考西方会计研究方向试题（每小题18分）
1．简论企业合并会计。
2、论外币业务会计中，兑换损益的处理原则
四、报考会计理论研究方向试题（每小题18分）
1．论现代企业制度与会计。
2．简述你所了解的会计学新领域（至少三个）。

errock0040 2005-7-5 16:34

９８年财科所一、简答题（每题5分，共30分）
1．业主权益论与营业个体（实体）论
2．或有事项与期后事项
3、利润确定的”收入费用观”与”资产负债观”
4．企业最佳货币持有量的”成本分析模式”与”存货模式”
5．销售折让、商业折扣和现金折扣及其基本的会计处理
6．外币报表折算的流动项目法和非流动项目法，不同性质的项目如何折算

errock0040 2005-7-5 16:34

二、选择题（每题5分，共30分）
1．直接转销法下发生坏帐损失时，应作的会计分录为（ ）
A．借记“坏帐准备”，贷记”应收帐款”
B．借记“管理费用”，贷记”应收帐款”
C、借记“应收帐款”，贷记”坏帐准备”
D、借记“应收帐款”，贷记“管理费用”
2、债券折溢价采用实际利息率法时，债券存续期内各期负担的利息费用是（ ）
A、相等的B、不相等
c、前期多于后期
D、后期多于前期
3．在分期收款方式下销售商品，确认收入实现的时间是（ ）
A、发出商品时
B．收到相当于一个销售单位的货款
C、合同规定的收款日期
D．收到全部货款时
4、某企业于 <st1:chsdate w:st="on" Year="2005" Month="5" Day="10" IsLunarDate="False" IsROCDate="False">5月10日</st1:chsdate>将一张面值 10000元，出票日<st1:chsdate w:st="on" Year="2005" Month="4" Day="20" IsLunarDate="False" IsROCDate="False">4月20日</st1:chsdate>，票面利率12％，期限30天的票据向银行贴现，贴现率为9％，则该票据的贴现息为（ ）元
A、25.25
B、100C．25
D．75．75
5、编制合并资产负债表时，反映在母公司”长期投资”科目中属于母公司对子公司投资数额，应与子公司的有关项目继续抵销的项目包括
A、实收资本
B、资本公积
C、盈余公积
D、长期投资
E、末分配利润
6、某企业甲产品发生亏损 5000元，其售价为 100元／件，单位变动成本为 80元／件。企业现有生产甲产品的机器工时可达40000小时，可生产2000件甲产品，目前只生产和销售1200件。该工时若用于对外加工，每工时可收入0．4元，则该企业应（）
A、增产甲产品
B、减产甲产品
C、停产甲产品并接受对外加工
D、保持甲产品原有产量

errock0040 2005-7-5 16:35

三、分析计算题（20分）
某企业长期股票投资业务如下，分别以成本法和权益法作出相关分录：
l．<st1:chsdate w:st="on" Year="1991" Month="2" Day="5" IsLunarDate="False" IsROCDate="False">1991年2月5日</st1:chsdate>购入甲公司发行的普通股股票2000股，每股面额为1000元，每股购入价为1200元，另付佣金，手续费 10000元。
2．1991年年末甲公司获得净利500000元（共发行10000股）
3．1992年1月 5日宣告并发放现金股利，每股 20元
4、1992年末，甲公司发生亏损200000元。
5、1993年 5月 2日，该企业出售甲公司股票，每股出售价为 1000元。
四、论述题（每题10分，共20分）
（－）财务会计、西方会计方向、会计理论方向在下列各题中任选两题，审计方向任选一题。
1．试论配比原则与权责发生制、会计期间假设，持续经营假设的关系
2．试论会并报表的局限性与对策。
3．关联方交易认定的原则与标准
4．不同合并报表观念对少数股权计量和揭示的影响
（二）审计方向在下列三题中再任选一题
1．试论审计风险及其对审计程序的影响
2．试论符合性测试与实质性测试的区别和联系
3．试论小规模企业审计的特点

errock0040 2005-7-5 17:42

一、简述会计原则与会计准则的联系与区别。你认为我国的会计准则是宜初不宜细，还是宜细不宜初？为什么？(20分)
二、红光公司1998年以赊购方式外购一项固定资产，价款是100,000元。1999年以银行存款归还该欠款　 110,000元，其中，100,000元是价款，另外10,000是利息费用。
　　1998年红光公司为该笔业务作分录：
　　　　　　　　　固定资产　　　100,000
　　　　　　　　　　　长期应付款　　　 100,000
　　1999年红光公司作分录如下：
　　　　　　　　　长期应付款　　110,000
　　　　　　　　　　　银行存款　　　　 110,000
问：红光公司1998年和1999年在现金流量表中如何反映该笔业务？我国将所得税归为经营活动，你认为是否恰当？为什么？（15分）

三、某公司1992年以9%的票面利率发行债券，当时的市场利率是10%。公司用实际利率法摊销溢折价。1993年
以高于面值的代价回购该债券，同时，又发行不可转换公司债券和可转换认股权证，两者均有市价。
问：1、公司的债券是溢价还是折价？为什么？
　　 2、该公司的利息费用是第一年还是第二年高？为什么？
　　 3、债券回购的如何确认损益？你认为该公司该回购业务是损失还是利得？为什么？
　　 4、如何确认该不可转换债券和认股权证的入帐价值？（15分）

四、简答题（3×5=15分）
　　1、简述成本计算分步法下在产品的含义。
　　2、价格弹性及其决策标准。
　　3、固定预算与弹性预算。

errock0040 2005-7-5 17:42

五、试分别用传统成本计算法和作业成本计算法计算A产品和B产品的成本：
　　--------------------------------------------------------------
　　　　　　　直接材料　　直接人工　　　人工工时　　　产销比例
　　--------------------------------------------------------------
　　A产品　　　 15元　　　　10元　　　　　2小时　　　　 1/5
　　--------------------------------------------------------------
　　B产品　　　 10元　　　　 8元　　　　　2小时　　　　 4/5
　　--------------------------------------------------------------
　实际制造费用是875，000元，总生产能力是8，000工时，实际生产利用率是80%。
　实际制造费用按实际耗用工时分配。
　进行进一步的分析后发现，A、B产品全是由五项作业所引起，如下表：
　 ---------------------------------------------------------------
　　作业名称　　比例　　　总次数　　　　A产品　　　 B产品
　 ---------------------------------------------------------------
　　1-1-1　　　　30%　　　　5,250次　　　2,625次　　 2,625次
　----------------------------------------------------------------
　　1-1-2　　　　15%　　　　8,750次　　　1,750次　　 6,000次
　----------------------------------------------------------------
　　1-2-2　　　　40%　　　　7,000次　　　1,400次　　 5,600次　　
　---------------------------------------------------------------
　　1-2-3　　　　15%　　　　5,250次　　　　2,625次　　　 2,625次　　　　　　　　
　 --------------------------------------------------------------
　　合计　　　875,000元
　 --------------------------------------------------------------　　（15分）

errock0040 2005-7-5 17:43

五、企业零件自制-外购决策：
　某企业面临一外商急需零件，若自制，则每单位变动成本为2元，且发生固定成本7，500元。若向外购，
　外购数量在10，000件以下，每件售价为3.1元，外购数量在10，000件以上，每件售价为2.6元。
　试为该企业作出自制或外购决策。（15分）

六、某企业采用标准成本制度，本期固定制造费用总差异为5，500元（不利差异），预算差异为9，000元
　（不利差异）。固定制造费用标准分配率为23元，标准产量为12，000工时。
　试计算：1、该企业实际总产量；
　　　　　 2、固定制造费用实际分配率；
　　　　　 3、固定制造费用总成本和预计总成本。（15分）

　说明：1、该试题全凭本大少回忆，必定会有偏差，尤其是第四题的几个数字和作业名称，大家帮助修改。
　　　　2、尽管数字等会有偏差，但基本的实质还是反映出来了的，参考价值还在。
　　　　3、希望能对2002的上财会计预科生有所帮助

errock0040 2005-7-5 17:44

最近一套是复旦的２００１的

errock0040 2005-7-5 17:45

首经贸９７年 一、解释下列名词：
 理财环境现金流量金融资产认股权证 最优资本结构
二、简述通货膨胀对企业财务活动的影响。
三、甲公司的资本总额为1000万元，预期投资收益为200万元，该公司拟采用的资本结构和负债利息率如下： （l）负债比例50% ，年利率10％；
 （2）负债比例30% ，年利率8％；
 （3）负债比例70% ，年利率13％．
要求：用计算权益资本收益率说明应选用哪种资本结构。
四、某公司有关资料如下：（单位：万元）
 计划数 实际数
 流动资产平均余额 1000 1500
 产品销售收入 2000 3500
要求：（l）计算计划和实际流动资产周转天数；
 （2）用因素分析法分析各因素对流动资产周转天数的影响程度；
 （3）计算流动资金节约（或浪费）额。

errock0040 2005-7-5 17:45

五、某企业投资建设—生产线，当年投入使用，使用期三年。其他有关资料如下：
固定资产投资 80 000元 年销售收入 88 000元
 垫支流动资金 2O 000元 年付现成本 33 000元
 所得税税率 30％
 该企业用直线法折旧，残值为原始价值的10％。
要求：（1）计算各年现金流量及折现率为10％时的净现值；
 （2）确定该投资方案是否可行。
六、某公司每年耗用甲材料14 400公斤，每次订货成本为40元，每公斤材料平均储存成本为5元。
要求：计算甲材料的经济订货量及最低总成本。

errock0040 2005-7-5 17:46

七、某企业生产经营一种产品，某期发生的有关费用是；生产工人工资 20 000元，原材料 60 000元，车间管理人员工资 4 000元，车间水电费3 000元，生产设备折旧费15 000元，公司经理的薪水8 000元，公司广告费11 000元，销售人员工资6 000元，其他综合管理费用2 000元。试用项目分解法将该期的成本分解为固定成本和变动成本。
 八、某企业生产经营A、B两种产品，预计A产品销售价格30元/件，单位变动成本20元/件，销售量700件；B产品销售价格60元/个，单位变动成本40元/个，销售量800个；企业固定成本总额13 800元，试用贡献毛益保本率法测算保本点和利润。
 九、某投资中心某期预算销售收入600 000元，营业利润 120 000元，营业资产平均占用额400 000元；该期实际销售收入700 000元，营业利润168 000元，营业资产平均占用额500 000元，如果资本成本率为 10％，试计算该投资中心的考核指标并分析差异原因。
 十、我国企业如何取得固定成本和变动成本信息？

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