電大會計制度設計期末復習考試資料小抄【期末復習指導專用重點-資料下載頁

　　

【正文】 作用 . 52．簡述企業根據其業務特點 ,對會計核算形式的選擇 . 答：在選擇和設計會計核算形式時 ,應考慮企業的業務特點 .在不同企業中 ,業務種類千差萬別 ,有的企業業務綜合 ,有的企業業務單一 ,有的企業業務繁雜 ,因此 ,設計的會計核算形式也有不同 .例如 ,在銀行業務中 ,業務比較單一 ,要求時效性 .因此 ,常以原始憑證代替記賬憑證 ,直接依據科目日結單登記總賬；在一般企業中 ,業務單一的企業還可以通過日記總賬或匯總記賬憑證來進行賬務處理 .在業務較繁雜的企 業中 ,為了簡化核算手續 ,可以采用科目匯總表形式來進行賬務處理 .) e% B1 p/ |$ a: g3 g! I! N( W2 v 53．企業選用會計核算形式如何進行改進和創新 ? 答：由于企業間千差萬別 ,會計核算形式的設計很難有一個固定的模式 ,但企業可以從憑證、賬簿及其相互關系之間對會計核算形式進行補充、修改 ,甚至創新 ,形成比較完善的會計核算形式 . (1)對會計憑證的補充與創新 .在企業中 ,存在大量業務重復的現象 .在反映這些經濟業務時 ,除了記賬日期、編號和金額差異外 ,原始憑證和記賬憑證所反映的內容相同 .按一般 的核算程序 ,需要就每一筆業務的原始憑證編制記賬憑證 ,然后逐筆記錄 ,這樣 ,編制記賬憑證存在大量重復工作 ,而且登賬工作也存在大量重復現象 .為了減少工作量 ,提高工作效率 ,在實際工作中總結了以下三種方法 ,企業可以根據具體情況選用 .① 匯總原始憑證 .② 以部分原始憑證代替記賬憑證 . ③ 不逐筆編制記賬憑證 ,而編制簡易記賬憑證或累計記賬憑證 ,以簡化登賬工作量 . (2)從記賬憑證與日記賬關系上進行補充或創新 .日記賬是依據記賬憑證序時、逐筆登記的 ,因此記賬憑證與日記賬之間存在大量重復勞動 .在實際工作中 ,有兩種創新方法： ① 設置一 式兩份的套寫記賬憑證 .② 套寫日記賬 ,代替記賬憑證 . (3)從日記賬與總分類賬之間進行創新 .在采用以記賬憑證為基礎的核算形式中 , 日記賬的登記與總賬的登記工作量重復最大 .因此 ,企業可以設置多欄式現金 (銀行存款 )日記賬 ,根據日記賬中的科目累計發生額登記總賬 ,而轉賬憑證采用逐筆過賬或匯總過賬 ,從而簡化登記總賬工作量 . (4)從總賬和明細賬的關系上進行改進 .按照平行記賬的原理 ,總賬和明細賬之間的登記工作存在大量重復勞動 .解決這一問題的辦法是 ,對于某些明細賬數量不多的總賬 ,可以將總賬與所屬明細賬設在一起 ,通過加寬總賬 賬頁 ,按其明細科目設置專欄來解決 . (5)改進匯總記賬會計核算形式 . 54．如何改進記賬憑證 ,提高工作效率 ? 答：改進記賬憑證 ,提高工作效率的方法有： (1)匯總原始憑證 .匯總原始憑證是減少重復工作的最有效途徑 .將眾多同類業務匯總在一張原始憑證上 ,根據匯總原始憑證編制記賬憑證 ,大大地簡化了工作量 . (2)以部分原始憑證代替記賬憑證 .對于企業固定的大量的經濟業務 ,如果原始憑證由企業印制 ,則可考慮以原始憑證代替記賬憑證 ,這樣 ,不僅減少了編制記賬憑證的工作量 ,也有利于分 .如銀行的支票 ,有些企業的支出憑證 ,直接在 原始憑證上印有借方科目和貸方科目字樣 . (3)不逐筆編制記賬憑證 ,而編制簡易記賬憑證或累計記賬憑證 ,以簡化登賬工作量 . 55．簡述從記賬憑證與日記賬關系上進行補充或創新的方法 . 答：日記賬是依據記賬憑證序時、逐筆登記的 ,因此記賬憑證與日記賬之間存在大量重復勞動 .在實際工作中 ,有兩種創新方法： (1)設置一式兩份的套寫記賬憑證 .一份用于登記分類賬 ,一份用于出納員對涉及現金、銀行存款的記賬按時間順序分類裝訂 ,并定期結出發生額和余額 ,以此代替現金、銀行存款日記賬 . (2)套寫日記賬 ,代替記賬憑證 .這一方法是 出納員直接根據原始憑證登記日記賬 ,利用其中一份日記賬代替記賬憑證 ,以每日累計的現金 (銀行存款 )日記賬代替現金 (銀行存款 )記賬憑證 . 56．簡述日記賬一般格式的分類 . 答：以日記賬涉及到的金額劃分 ,日記賬的一般格式主要有三種： (1)一欄式日記賬 .指專門用來序時、逐筆地反映某類業務的日記賬 ,只設一個金額欄 .設計這種日記賬的主要目的是：用于對某項經濟業務進行參考和備查 ,不能起到入賬的作用 . (2)兩欄式日記賬 .指專門用來序時分類地記錄經濟業務涉及 到的會計科目借、貸方金額 ,設置借方金額欄和貸方金額欄 .根據原 始憑證逐筆記入分錄類日記賬 ,再定期將業務的金額按有關會計科目過入總分類賬與明細分類賬 ,并將過入總賬的頁數記入日記賬 ,便于對賬與查錯 .由于這種格式需要逐筆登賬與過賬 ,不利于分工 ,目前很少采用 . (3)三欄式日記賬 .指專門用來反映某一科目借方發生額、貸方發生額和余額的賬簿 ,是當前日記賬的標準格式 . 57．簡述轉賬憑證的特點及其格式的分類 . 答：轉賬憑證是用于反映不涉及現金、銀行存款收付業務的記賬憑證 .其特點是：反映的借貸會計科目的名稱具有不固定性 ,而且在同一筆經濟業務的借方或貸方都可能有兩個以上的科目 .轉賬 憑證如果采用復式 ,應考慮在憑證中設計出能反映出每一筆經濟業務會計分錄的全部借方或貸方科目欄次 .復式轉賬憑證分為對照式和順序式設計格式 .順序式又有單金額式、雙金額式和多金額式之分 .復式對照式和雙金額欄憑證 ,因借貸金額均采用分欄設計 ,容易通過借貸金額的對照和平衡 ,檢驗一級科目和二級科目的借貸金額是否相等；復式單金額憑證不利于檢查會計分錄是否平衡；復式多金額憑證只有一欄會計科目 ,如果業務復雜 ,往往需要多張記賬憑證 .企業應根據實際情況選用 . 請刪除 O(∩ _∩ )O謝謝： Foreigners flock to China39。s 39。porcelain capital39。 Preserving the ancient traditions Foreigners flock to China39。s 39。porcelain capital39。 Jingdezhen raises porcelain standard City39。s long history of fine ceramics lures followers from across the world, report Peng Yining and Hu Kaiyong in Jingdezhen, Jiangxi province. Dressed in paintstained coveralls, China De La Vega easily navigated the maze of alleyways running alongside a ceramics factory in Jingdezhen, Jiangxi province. The 31yearold Australian potter and painter wound her way through armies of onemeterhigh ceramic Buddhas and piles of porcelain shards while nodding greetings to the workers and residents. She said the locals are used to seeing foreigners in Jingdezhen, China39。s porcelain capital, where fine ceramics have been produced for more than 1,700 years, attracting numerous porcelain pilgrims from across the globe. Unlike huge Chinese metropolises such as Beijing and Shanghai, Jingdezhen is a prefecturelevel city with no bar streets or international stores that are popular among expatriates. But despite its lack of Western chain stores, Jingdezhen is one of the most international cities in inland China, with ceramic studios owned by foreigners dotting the streets, the surrounding countryside and even remote mountaintops. When she first visited the city in 2021, De La Vega was impressed by the discarded pieces of porcelain she found lying around. I dug out many pieces from the soil around the ceramics works all the old Buddha heads, hands and feet, which I rebuilt into new sculptures and used in my next exhibition in Australia, she said. I love this place because the process of making ceramics is a very peaceful one. Visafree policy brings Chengdu biz, tourism boost. Making national headlines several times, Chengdu39。s 72hour visafree policy has attracted wide attention from both Chinese and foreign experts and businessmen since it took effect on Sept 1 last year. The program permits citizens from 51 countries and regions including the United States, Australia, Canada and Japan who have valid visas and flight tickets to a third country to spend three days in the city. The capital of Sichuan province is the first city in the western region of China to offer foreign tourists a threeday visa and the fourth nationwide to adopt the policy following Shanghai, Beijing and Guangzhou. Li Zhiyong, deputy dean of the tourism institute at Sichuan University, said the move contributes to a large increase in the number of overseas tourists and raises the city39。s level of internationalization. The policy will also bring direct economic revenue, Li said. Chengdu has many cultural legacies and is also a paradise for panda lovers with the world39。s largest breeding and research center. Three days are long enough for foreign visitors to visit those iconic tourist spots, he noted. The city is home to the remains of the Jin sha civilization that dates back more than 3,000 years as well as the Qing cheng Mountains and the Du jiang yan irrigation system. Qing cheng has long been recognized as the birthplace of Taoism, China39。s ancient indigenous religion, while Du jiang yan is considered to be the oldest functioning watercontrol project in the world. Chengdu ranked third in tourist facilities, management and services among 60 Chinese cities in a customer satisfaction survey released last year. But, Li added that