As会计试题

（1）计算20×8年利息资本化和费用化的金额并编制会计分录：尽管专门借款于20×8年1月1日借入，但是厂房建设于4月1日方才开工。因此，借款利息费用只能从4月1日起开始资本化（符合开始资本化的条件），计入在建工程成本。同时，由于厂房建设在20×8年9月1日～12月31日期间发生非正常中断4个月，该期间发生的利息费用应当暂停资本化，计入当期损益。①计算20×8年专门借款应予资本化的利息金额20×8年专门借款发生的利息金额＝5 000×12%＝600（万元）20×8年1～3月和9～12月专门借款发生的利息费用＝5 000×12%×210/360＝350（万元）20×8年专门借款存入银行取得的利息收入＝5 000×0.5%×3＋3 000×0.5%×2＋2 000×0.5%×1＝115（万元）其中，在资本化期间内取得的利息收入＝3 000×0.5%×2＋2 000×0.5%×1＝40（万元）20×8年应予资本化的专门借款利息金额＝600－350－40＝210（万元）借：在建工程210财务费用275应收利息115贷：应付利息60020×8年应当计入当期损益（财务费用）的专门借款利息金额（减利息收入）＝350－（115－40）＝275（万元）②计算20×8年一般借款应予资本化的利息金额20×8年占用了一般借款资金的资产支出加权平均数＝（2 000+1 000+3 200－5 000）×60/360＝200（万元）20×8年一般借款发生的利息金额＝4 000×10%+6000×5%＝700（万元）一般借款的资本化率＝700÷10 000×100%＝7%20×8年一般借款应予资本化的利息金额＝200×7%＝14（万元）20×8年应当计入当期损益的一般借款利息金额＝700－14＝686（万元）借：在建工程 14财务费用686贷：应付利息700③计算20×8年应予资本化的和应计入当期损益的利息金额20×8年应予资本化的借款利息金额＝210＋14＝224（万元）20×8年应当计入当期损益的借款利息金额＝275＋686＝961（万元）④20×8年有关会计分录：借：在建工程224财务费用961应收利息（或银行存款） 115贷：应付利息1 300（2）计算20×9年利息资本化和费用化的金额并编制会计分录。计算20×9年借款利息资本化金额和应计入当期损益金额及其账务处理：①计算20×9年专门借款应予资本化的利息金额20×9年应予资本化的专门借款利息金额＝5 000×12%×270/360＝450（万元）20×9年应当计入当期损益的专门借款利息金额＝600－450＝150（万元）②计算20×9年一般借款应予资本化的利息金额20×9年占用一般借款资金的资产支出加权平均数＝1 200×270/360＋2 400×270/360＋1 200×180/360＋3 600×90/360＝4 200（万元）20×9年一般借款应予资本化的利息金额＝4 200×7%＝294（万元）20×9年应当计入当期损益的一般借款利息金额＝700－294＝406（万元）③计算20×9年应予资本化和应计入当期损益的利息金额20×9年应予资本化的借款利息金额＝450＋294＝744（万元）20×9年应计入当期损益的借款利息金额＝150＋406＝556（万元）④20×9年有关会计分录：借：在建工程744财务费用 556贷：应付利息1 300

同学，你是菜园的吗？

1.考研原因(reasons for my choice)

There are several reasons.

I have been deeply impressed by the academic atmosphere when I came here last summer.In my opinion,as one of the most famous xxx in our country,it provide people with enough room to get further enrichment.This is the first reason.

The second one is I am long for doing research in xxx throughout my life.Its a pleasure to be with my favorite xxx for lifetime.I suppose this is the most important factor in my decision.

Thirdly,I learnt a lot from my xxx job during the past two years.However,I think further study is still urgent for me to realize self-value.Life is precious.It is necessary to seize any chance for self-development,especially in this competitive modern world.

In a word,I am looking forward to making a solid foundation for future profession after two years study here.

2.研究生期间你的计划(plans in the postgraduate study)

First,I hope I can form systematic view of xxx.As for xxx,my express wish is to get a complete comprehension of the formation and development as well as xxx.If possible,I will go on with my study for doctorate degree.

In a word,I am looking forward to making a solid foundation for future profession after two years study here.

3.介绍你的家乡(about hometown)

I am from xxx,a famous city with a long history over 2,200 years.It is called“Rong Cheng”because there were lots of banians even 900 years ago.The city lies in the eastern part of the province.It is the center of politics,economy and culture.Many celebrities were born here,for instance,Yanfu,Xie Bingxin,Lin Zexu and so on..You know,there is a saying that“The greatness of a man lends a glory to a place”.I think the city really deserves it.The top three artware are Shoushan Stone,cattle-horn combs and bodiless lacquerware.In addition,it is famous for the hot springs.Theyare known for high-quality.Visitors athome and abroad feel it comfortable bathing here.There is my beloved hometown.

4.你的家庭(about family)

There are four members in my family;my parents,my cute cat of 9 years old and me.My father is a technician in the Fujian TV station.He often goes out on business.So most of the housework is done by my industrious mom.Climbing at weekends is our common interest.The fresh air and natural beauty can help us get rid of tiredness.They can strengthen our relation,too.During my prepareing for coming here,my parents’love and support have always been my power.and I hope in future I wil be able to repay them.

5.你的大学(about university)

xxx University is the oldest one in the province.It was founded in xxx and covers an area of over xxx mu.The building area is xxx square meters.It develops into a comprehensive university with efforts of generations,especially after the reform and opening up.It takes the lead among the xxx universities with nice teaching and scientific research ability.The library has a storage of xxx books..various research institutes are set up including 52 research centers.There are teaching research experimental bases.For example,the computer center,analyzing-test center,modern education technical center and so on.

复试英语的考查方式分为：笔试、听力、口试三种，具体方式参照报考院校的复试要求。如果想在复试中取得不错的成绩，必须要抓住两点：专业素质能力以及英语听说能力。

复试中口试时间，没有特别的规定要多长时间，视现场情况而定，一般是在20分钟左右。考试的形式以无领导讨论或者以问答为主。 其中无领导讨论：老师会给一个限定的题目，考生们围成一个圈进行讨论，表达自己的观点。在无领导讨论中，一定要积极表现，有序发言，不宜与其他考试强烈冲突，具有一定的逻辑性。 而问答形式主要是看你是否犯有严重性的表达错误。可以做好两方面准备：一是充分准备自我介绍，首先是个人信息，姓名、爱好，来自于哪个学校，为什么要报考该校该专业、对本专业前景对展望和认识等等;二是充分准备相关专业知识，老师可能会用英语提问专业课的相关问题，所以至少要掌握与你专业相关的一些英文词汇。

会计专硕模拟试题有哪些?小编就说到这里了，更多关于会计专硕的报名入口，报名时间，成绩查询，报名费用，准考证打印入口及时间等问题，小编会及时更新。希望各位考生都能进入自己的理想会计专硕院校。