会计电算化上机操作（Computerized accounting operation）.doc

会计电算化上机操作（Computerized accounting operation） Information about a company is as follows: 1. The balance of the accounts and the beginning of December is as follows: Subject number, account name, direction, current amount 1001 cash 3000 1002 bank deposits 100201 ICBC borrow 255750 100202 CCB 148250 1131 accounts receivable 113101 new China Trading Company, 50000 113102 new trade company borrow 50000 113103707 factory borrow 50000 1141 bad debt ready loan ffgfgh, 1211 raw materials borrowed 121101 armour material borrow 100000 121102 B material borrow 50000 1231 low value, easy to use goods, borrow 10000 1243 stock merchandise borrow 124301 A products borrow 91350 124302 B products borrow 48400 1501 fixed assets by 690000 1502 accumulated depreciation 120000 2101 short term loans 210101 ICBC loan 150000 2111 bills payable 2301 long term loan 230101 ICBC loan 250000 230102 China Construction Bank Loan 3101 paid in capital (or equity) loan 310101 ordinary shares loan 800000 310102 preferred stock loans 3111 capital surplus loan 311101 capital (or equity) premium 50000 311107 other capital reserve loans 50000 3121 surplus reserve loan 312101 statutory surplus reserve 60000 312103 Community Chest loan 50000 3131, this years profit loans 3141 profit distribution credit 314115 undistributed profit 16750 4101 production cost borrowing 410101 A products borrowed 410102 B products borrowed Modify the item 410101 basic production cost into production cost A product, and 410102 auxiliary production cost is changed to production cost B product. Two, enterprises in December of economic transactions (each business as a voucher): 1, Department Liu six travel, advance travel expenses 1000 yuan, cash payment. By: other receivables - Liu six, 1000 Cash 1000 2. Issue a cheque to ICBC for the amount of 50000 yuan to repay ICBCs short-term borrowings. Short term loan 50000 Credit: bank deposit - ICBC 50000 3, received 707 factory arrears 20000 yuan, sent to the Bank of industry and commerc