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2013年春季四川省会计从业资格考试《会计基础》试题及答案

thrift of excellent traditional and style lack dee p of understa ndi ng, one-side d thi nk in now of good sit uation Xia, economi c smooth more fast devel opme nt, and reform made major pr ogress, a nd people livi ng significa ntly improve, a nd social the career made new pr ogress, no nece ssary always hard has, no awareness to Chi na als o has many poverty area, a nd al so has many poverty populati on of exists, more living impr ove has , more nee d keep hard of style. Three i s not stri ctly honest. Total thought units i s a water sect or, clean self-di sci pline a way from himself too far, no real pr oce ssing good livi ng of improve a nd har d, and thrift excelle nt traditional of relationshi p, no effective do com ply with Constit ution and party of regulati ons m ust from I do up, no right mercy g ood bitter Le, a nd w ealth of relations hip, no right aw arenes s to in comply with Constit ution and party of reg ulati ons as pects ev eryone has a ccountabilit y. Four, future directi on a nd impr ovement meas ures 1, belief and faith, strengthe n party spirit. One is to firmly establis h the noble ide als of struggl e for the idea ls of communism, communist struggl e for life, ready to sa crifice everythi ng for the party a nd the pe ople . Second is to conti nuously impr ove the quality a nd sta ndar d of poli ti cal, conscie ntiously st udy De ng Xia oping t heory a nd "three re prese nts" important t hought and the s cientifi c Outl ook on development, impl ement the party's bas ic pr ogram for the primary stage of s ociali sm, adhere to the corre ct political or ientation, maintai n highly consiste nt with the CPC Ce ntral Committee, is good at theorie s of socia lism with Chinese characteri stics t o analyze a nd solve probl ems. Third, strengtheni ng the party spirit and the w orld transformation, persevera nce of the party Constitution, relive Party vow s to esta blish corre ct worl d Outl ook , Outl ook on life and the w orld, practically embodies i deals a nd be liefs into a ction, combine lofty ideals a nd practical activities, tra nsforming the obj ective w orld, a ctively participate i n the great pra ctice of buil ding s ocialism with Chi nese chara cteristics. 2, kee p the purpose i n concept, cha nging the styl e of work. First, kee p in mi nd that the pur pose of servi ng, a dhere to a ssumi ng power for the people, kee p in mind the people and care a bout pe ople, a nd t he joys a nd sorrows of the masse s, ... According to city dis cipli ne, and municipal organi zation Departme nt requireme nts, today we hel d "implement impl ementation independent Commissi on against corr upti on gui deli nes effective strengt heni ng led cadres style construction" topi c democratic life, main task i s cl ose conta ct thought, and work a ctual , control che ck distri ct Standi ng Com mittee team and the personal in im plementation independent Commissi on agai nst corr upti on guideli nes Shang exists of probl em, in-de pth carrie d out critici sm and self-criti cal, further clear re ctification dire ction and mea sures , effective enhanced cl ean politi cs of cons cious ness a nd i nitiative, firm set good of ruli ng image. Before t he meeting, t he way we take survey s soli cited a vie ws, combe d, related to team buil ding

2013 年春季四川省会计从业资格考试《会计基础》试题及答案 一、单项选择题(本题型共 15 小题,每小题 1 分,本题型共 15 分。从每题给出的四个备选 答案中选出一个正确的答案,请将答案填写在括号内。) 1.由于( ),才产生了当期不以前期间、以后期间的差别,才使不同类型的会计主体有了 会计确认和计量的基准, 形成了权责发生制和收付实现制两种不同的会计基础, 进而出现了 折旧、摊销等会计处理方法。 A.会计主体 B.持续经营 C.会计分期 D.货币计量 2.下列各项中,符台会计要素收入定义的是( )。 A.出售材料收入 B.罚款所得 C.出售无形资产诤收益 D.出售固定资产净收益 3.以下各项中,不属于原始凭证基本内容的是( )。 A.填制日期 B.经济业务内容 C.接受单位名称 D.会计科目名称 4.三栏式明细分类账适用于( )科目的明细分类核算。 A.应收账款 B.原材料 C.库存商品 D.管理费用 5. “资本公积”账户期初余额为贷方 5 000 00 元,本期借方发生额为 l 500 000 元,贷方发 生额为 2 元,则该账户期末余额为( )。 A.借方 5 元 B.贷方 5 500 000 元 C.借方 4 元 D.贷方 4 500 000 元 6.账实核对是指各种资产物资的( )。 A.账面余额与实存数额相核对 B.总分类账户与明细分类账户余额相核对 C.总账与会计凭证相核对 D.总账内借方发生额与贷方发生额相核对 7.现金清查中无法查明原因的短款,经批准后应该记入( )账户。 A.管理费用 B.其他应收款 C.其它应付款 D.营业外收入 8.会计科目按其归属的会计要素分类, “本年利润”科目属于( )。 A.成本类科目 B.资产类科目 C.负债类科目 D.所有者权益类科目 9.下列项目中,不影响资产总额发生变动的经济业务是( )。 A.向银行取得借款存入银行存款户 B.以现金支付职工工资 C.收回前欠货款存入银行 D.收到投资者投入的货币资金 10.余额试算平衡的理论依据是( )。 A.会计恒等式 B.借贷记账法的记账规则 C.账户对应关系 D.收入一费用=利润 11.不影响本期营业利润计算的项目是( )。 A.主营业务成本 B.管理费用 C.资产减值损失 D.营业外收入 12. “限额领料单”按其填制手续划分为( )。 A.一次凭证 B.累计凭证 C.汇总凭证 D.外来原始凭证 13.下列不属于反映经营成果的会计要素是( )。 A.收入 B.费用 C.所有者权益 D.利润 14.记账以后,如发现记账错误是由于记账凭证所列会计科目错误引起的,应采用 ( )进 行错账更正。 A.划线更正法 B.红字更正法 C.补充登记法 D.实地盘点法 15.下列不属于账账核对内容的是( )。 A.总分类账簿与所属明细分类账簿的核对 B.明细分类账簿之间的核对 C.银行存款日记账与银行对账单之间的核对 D.总分类账簿与序时账簿的核对 二、多项选择题(本题型共 10 题,每小题 2 分,本题型共 20 分。从每题给出的四 个备选答案中选出两个或两个以上的正确答案, 请将答案填写在括号内。 不选、 多选、 少选、 错选均不得分。 ) 1.以下各项,属于会计核算具体内容的有( ) 。

proje ct work, ca dres, cadres sele ction and other a spe cts of a total of 19, furt her defined the directi on of rectification, en hancing t he perti nence a nd effectivene ss of democrati c life. 能 鉴 生 高 提 步 一 歌 诗 代 2古 修 必 是 图 意 置 设 元 单 本 。 受 美 审 富 丰 得 获 力 魅 术 艺 悟 析 赏 行 进 品 作 对 面 方 等 巧 技 现 表 、 容 内 从 习 学 , 上 础 基 的 知 感 体 整 在

Good for this meeti ng, we re queste d the Standing Committee of the munici pal party Committee, muni cipal S ecretary General Ta ng Wenji n, the City Commis sion for dis cipli ne inspection Standing Committee Ya ng Xu, Jiang Jixue, De puty Dire ctor of the pers onnel office, a nd other lea ding comrades prese nt guida nce allow s us t o warm appla use for t heir welcome and tha nks!

Below, I first District Committee member of the 20XX team annual democratic meeting impl ementation of the corrective mea sures, a s well as member of the team and of my own report gui deline s for the impleme ntation of the independent Commissi on agai nst corr upti on stateme nt invited lea ders and comrades criticism. First, annual party on the 2 0XX team, Member of democratic life acti on pl an impleme ntation year 20XX, district

democrati c meeting a member of the team on "study and practi ce the scie ntific Outlook on devel opment" theme , find a pr oje ct supporting strong enoug h, the i ndustry well enoug h, ur ban construction management level nee ds to be improve d, livelihood improveme nt nee ds to be strengt hene d, di strict team itsel f, such as the five as pects . Year of 20XX, we find out t he problems menti one d above, ba sed on a ctual S hunqing construction and devel opme nt, cons cienti ous ly sum up improveme nts, achievi ng significant devel opme nt results a nd effective ness of their work . ( A) highlight the proje ct handle , maintain high growt h of investment . Adhere to the strategy as a Foundation, carryi ng out proje cts to promote i ncreas ed stamina im portant. One is to increase t he inte nsity of pr ojects t owards. Actively se ek national a nd pr ov incial policy s upport, superior s pe cial transfer payment s, a variety of additional income wil l top 70 0 million Yuan, a num ber of key infrastruct ure projects , livelihood proje cts, industri al proj ects i nto the cage. Second, increasi ng the proje ct attracts. Thi s year a total of 23 sig ned a maj or project, of which 14 billion project, Chi na Metallurgi cal group, va nke group, Guangdong heng da group, Ta iwan Rue ntex group, on the RI group, Shenz he n Kais a, jifeng agricultural machinery, M ercedes-Be nz, A udi 4S st ore and other large e nterpri ses and pr oject s have settle d in Shunqing. T hird, strengthe n pr oject construction. Annual implementation foc us pr oject 3 9 a, fixed assets i nvestment total wi ll breakthr oug h 12 billion yuan, created district yil ai history high, S out h door dam, and five in shop old city transformation, and Ying Chi na industrial conce ntrated distri ct construction, and city mai n road construction, and Nort heast steam Trade Ce nter, a nd moder n farmers industry Park, and vocational education cit y, and low re ntal, and als o room constructi on, and feat ures bl ocks buil d, a nd farmers market transformation, a nd "rural versi on" Street tr ansformation, focus engine ering s peed up implementation, effectivene ss obviousl y. Expe cted to be achieved t his year, are a-wi de G DP 17 billion

thrift of excellent traditional and style lack dee p of understa ndi ng, one-side d thi nk in now of good sit uation Xia, economi c smooth more fast devel opme nt, and reform made major pr ogress, a nd people livi ng significa ntly improve, a nd social the career made new pr ogress, no nece ssary always hard has, no awareness to Chi na als o has many poverty area, a nd al so has many poverty populati on of exists, more living impr ove has , more nee d keep hard of style. Three i s not stri ctly honest. Total thought units i s a water sect or, clean self-di sci pline a way from himself too far, no real pr oce ssing good livi ng of improve a nd har d, and thrift excelle nt traditional of relationshi p, no effective do com ply with Constit ution and party of regulati ons m ust from I do up, no right mercy g ood bitter Le, a nd w ealth of relations hip, no right aw arenes s to in comply with Constit ution and party of reg ulati ons as pects ev eryone has a ccountabilit y. Four, future directi on a nd impr ovement meas ures 1, belief and faith, strengthe n party spirit. One is to firmly establis h the noble ide als of struggl e for the idea ls of communism, communist struggl e for life, ready to sa crifice everythi ng for the party a nd the pe ople . Second is to conti nuously impr ove the quality a nd sta ndar d of poli ti cal, conscie ntiously st udy De ng Xia oping t heory a nd "three re prese nts" important t hought and the s cientifi c Outl ook on development, impl ement the party's bas ic pr ogram for the primary stage of s ociali sm, adhere to the corre ct political or ientation, maintai n highly consiste nt with the CPC Ce ntral Committee, is good at theorie s of socia lism with Chinese characteri stics t o analyze a nd solve probl ems. Third, strengtheni ng the party spirit and the w orld transformation, persevera nce of the party Constitution, relive Party vow s to esta blish corre ct worl d Outl ook , Outl ook on life and the w orld, practically embodies i deals a nd be liefs into a ction, combine lofty ideals a nd practical activities, tra nsforming the obj ective w orld, a ctively participate i n the great pra ctice of buil ding s ocialism with Chi nese chara cteristics. 2, kee p the purpose i n concept, cha nging the styl e of work. First, kee p in mi nd that the pur pose of servi ng, a dhere to a ssumi ng power for the people, kee p in mind the people and care a bout pe ople, a nd t he joys a nd sorrows of the masse s, ... According to city dis cipli ne, and municipal organi zation Departme nt requireme nts, today we hel d "implement impl ementation independent Commissi on against corr upti on gui deli nes effective strengt heni ng led cadres style construction" topi c democratic life, main task i s cl ose conta ct thought, and work a ctual , control che ck distri ct Standi ng Com mittee team and the personal in im plementation independent Commissi on agai nst corr upti on guideli nes Shang exists of probl em, in-de pth carrie d out critici sm and self-criti cal, further clear re ctification dire ction and mea sures , effective enhanced cl ean politi cs of cons cious ness a nd i nitiative, firm set good of ruli ng image. Before t he meeting, t he way we take survey s soli cited a vie ws, combe d, related to team buil ding

A.资本的增减 B .收入、支出、费用、成本的计算 C.债权、债务的发生和结算 D .款项的有价证券的收付 2.根据借贷记账法下的账户结构,账户贷方登记的内容有( ) 。 A.收入的增加 B.资产的减少 C.负债的减少 D.所有者权益的增加 3.下列各项中,属于流动负债的有( ) 。 A.预收账款 B.预付账款 C.应收账款 D.应付票据 4.会计计量属性主要包括( ) 。 A.历史成本 B.重置成本 C.可变现净值 D.公允价值 5.现金日记账登记的依据有( ) 。 A.银行存款收款凭证 B.银行存款付款凭证 C.现金付款凭证 D.现金收款凭证 6.活页式账薄一般不适用于( ) 。 A.现金日记账 B.银行存款日记账 C.生产成本明细分类账 D.生产成本总分类账 7.下列属于成本类科目的有( ) 。 A.生产成本 B.制造费用 C.管理费用 D.其它业务成本 8.下列项目属于会计档案的有( ) 。 A.银行对账单 B.记帐凭证 C.资产负债表 D.预算 9.记账凭证的审核应注意的有( ) 。 A.内容是否真实 B.项目是否齐全 C.科目是否正确 D.金额是否正确 10.对账工作的主要内容一般包括( ) 。 A.账证核对 B.账账核对 C.账实核对 D.帐表核对 三.判断题(本题型共 10 题,每小题 1 分,本题型共 10 分。对于下列说法,认为正确的打 “√” 。错误的打“×” 。请将答案填写在括号内。不答、错答不得分也不扣分。 ) 1 .总分类账和明细分类账平行登记要求做到依据相同、方向相同、期间相同、金额相 等。 2.对于银行已登记入账,企业尚未登记入账的未达账项,可以根据“银行存款余额调节表” 登记企业的银行存款日记账。 3. 会计主体确立了会计核算的空间范围, 持续经营与会计分期确立了会计核算的时间长度, 而货币计量则为会计核算提供了充分手段。 4.用于结账和更正错误的记账凭证可以不附原始凭证。 5.原始凭证不得涂改、刮擦、挖补。原始凭证有错误的,应该由出具单位重开或更正,更 正处应当加盖出具单位印章。原始凭证金额有错误的,应当由出具单位重开,不得在原始凭 证上更正。 6.定期保管会计档案的保管期限分为 5 年、10 年、15 年、20 年、25 年五类。 7.科目汇总表账务处理程序又称汇总记账凭证账务处理程序。它是根据记账凭证定期编制 科目汇总表,再根据科目汇总表登记总分类账的一种账务处理程序。 8.根据管理的要求和各种明细分类账所反映的经济内容,明细分类账的格式主要有二 栏式、三栏式、多栏式、数量金额式四种。 9.资产与权益的恒等关系,是复式记账法的理论基础,也是编制资产负债表的依 据。 10.会计科目在设置过程中应遵循合法性原则、合理性原则、相关性原则和实用性 原则。 四、简答题(本题共 2 题,第一题 6 分,第二题 4 分,共计 l0 分。) 1.简述造成账实不符的原因主要有哪几种。 2.简述会计账簿登记规则中可以用红色墨水记账的情况。

proje ct work, ca dres, cadres sele ction and other a spe cts of a total of 19, furt her defined the directi on of rectification, enhancing t he perti nence a nd effectivene ss of democrati c life. 能 鉴 生 高 提 步 一 歌 诗 代 2古 修 必 是 图 意 置 设 元 单 本 。 受 美 审 富 丰 得 获 力 魅 术 艺 悟 析 赏 行 进 品 作 对 面 方 等 巧 技 现 表 、 容 内 从 习 学 , 上 础 基 的 知 感 体 整 在

Good for this meeti ng, we re queste d the Standing Committee of the munici pal party Committee, muni cipal S ecretary General Ta ng Wenji n, the City Commis sion for dis cipli ne inspection Standing Committee Ya ng Xu, Jiang Jixue, De puty Dire ctor of the pers onnel office, a nd other lea ding comrades prese nt guida nce allow s us t o warm appla use for t heir welcome and tha nks!

Below, I first District Committee member of the 20XX team an nual democratic meeting impl ementation of the corrective mea sures, a s well as member of the team and of my own report gui deline s for the impleme ntation of the independent Commissi on agai nst corr upti on stateme nt invited lea ders and comrades criticism. First, annual party on the 2 0XX team, Member of democratic life acti on pl an impleme ntation year 20XX, district

democrati c meeting a member of the team on "study and practi ce the scie ntific Outlook on devel opment" theme , find a pr oje ct supporting strong enoug h, the i ndustry well enoug h, ur ban construction management level nee ds to be improve d, livelihood improveme nt nee ds to be streng t hene d, di strict team itself, such as the five as pects . Year of 20XX, we find out t he problems menti one d above, ba sed on a ctual S hunqing construction and devel opme nt, cons cienti ous ly sum up improveme nts, achievi ng significant devel opme nt results a nd eff ective ness of their work . (A) highlight the proje ct handle , maintain high growt h of investment . Adhere to the strategy as a F oundation, carryi ng out proje cts to promote i ncreas ed stamina im portant. One is to increase t he inte nsity of pr ojects t owards. Actively se ek national a nd pr ovincial policy s upport, superior s pe cial transfer payment s, a variety of additional income wil l top 70 0 million Yuan, a num ber of key infrastruct ure projects , livelihood proje cts, industri al proj ects i nto the cage. Second, increasi ng the proje ct attracts. Thi s year a total of 23 sig ned a maj or project, of which 14 billion project, Chi na Metallurgi cal group, va nke group, Guangdong heng da group, Ta iwan Rue ntex group, on the RI group, Shenz he n Kais a, jifeng agricultural machinery, M er cedes-Be nz, A udi 4S st ore and other large e nterpri ses and pr oject s have settle d in Shunqing. T hird, strengthe n pr oject construction. Annual implementation focus pr oject 3 9 a, fixed assets i nvestment total wi ll breakthr oug h 12 billion yuan, created district yil ai history high, S out h door dam, and five in shop old city transformation, and Ying Chi na industrial conce ntrated distri ct construction, and city mai n road construction, and Nort heast steam Trade Ce nter, a nd moder n farmers industry Park, and vocational education cit y, and low re ntal, and als o room constructi on, and feat ures bl ocks buil d, a nd farmers market transformation, a nd "rural versi on" Street transformation, focus engine ering s peed up implementation, effectivene ss obviousl y. Expe cted to be achieved t his year, are a-wi de G DP 17 billion

thrift of excellent traditional and style lack dee p of understa ndi ng, one-side d thi nk in now of good sit uation Xia, economi c smooth more fast devel opme nt, and reform made major pr ogress, a nd people livi ng significa ntly improve, a nd social the career made new pr ogress, no nece ssary always hard has, no awareness to Chi na als o has many poverty ar ea, a nd al so has many poverty populati on of exists, more living impr ove has , more nee d keep hard of style. Three i s not stri ctly honest. Total thought units i s a water sect or, clean self-di sci pline a way from himself too far, no real pr oce ssing good livi ng of improve a nd har d, and thrift excelle nt traditional of relationshi p, no effective do com ply with Constit ution and party of regulati ons m ust from I do up, no right mercy g ood bitter Le, a nd w ealth of relations hip, no right aw arenes s to in comply with C onstit ution and party of regulati ons as pects ev eryone has a ccountabilit y. Four, future directi on a nd impr ovement meas ures 1, belief and faith, strengthe n party spirit. One is to firmly establis h the noble ide als of struggl e for the idea ls of communism, communist strug gl e for life, ready to sa crifice everythi ng for the party a nd the pe ople . Second is to conti nuously impr ove the quality a nd sta ndar d of politi cal, conscie ntiously st udy De ng Xia oping t heory a nd "three re prese nts" important t hought and the s cient ifi c Outl ook on development, impl ement the party's bas ic pr ogram for the primary stage of s ociali sm, adhere to the corre ct po litical or ientation, maintai n highly consiste nt with the CPC Ce ntral Committee, is good at theorie s of socia lism with Chinese char acteri stics t o analyze a nd solve probl ems. Third, strengtheni ng the party spirit and the w orld transformation, persevera nce of the party Constitution, relive Party vow s to esta blish corre ct worl d Outl ook , Outl ook on life and the w orld, practically embodies i deals a nd be liefs into a ction, combine lofty ideals a nd practical activities, tra nsforming the obj ective w orld, a ctively participate i n the great pra ctice of buil ding s ocialism with Chi nese chara cteristics. 2, kee p the purpose i n concept, cha nging the styl e of work. First, kee p in mi nd that the pur pose of servi ng, a dhere to a ssumi ng power for the people, kee p in mind the peo ple and care a bout pe ople, a nd t he joys a nd sorrows of the masse s, ... According to city dis cipli ne, and municipal organi zation Departme nt requireme nts, today we hel d "implement impl ementation independent Commissi on against corr upti on gui deli nes effective strengt heni ng led cadres style construction" topi c democratic life, main task i s cl ose conta ct thought, and work a ctual , control che ck distri ct Standi ng Committee team and the personal in im plementation independent Commissi on agai nst corr upti on guideli nes Shang exists of probl em, in-de pth carrie d out critici sm and self-criti cal, further clear re ctification dire ction and mea sures , effective enhanced cl ean politi cs of cons cious ness a nd i nitiative, firm set good of ruli ng image. Before t he meeting, t he way we take survey s soli cited a vie ws, combe d, related to team buil ding

五、综合题(本题型共计 45 分,要求一 40 分,要求二 5 分。计算结果出现小数的,均保留 小数点后两位数。增值税要求写出明细科目及与栏名称。) 要求:(一)根据经济业务编制会 计分录。 资料:南光公司为增值税一般纳税人,2013 年 4 月份发生下列经济业务: 1.4 月 1 日,从东海公司购入甲材料 4000 千克,增值税与用发票注明价款 300 000 元,增 值税 51 000 元,另发生运杂费 10 000 元,全部款项均以银行存款支付,甲材料已验收入库。 (2 分) 2.4 月 3 日,总经理张山出差归来报销差旅费 19 000 元,交回多余现金 1 000 元(原预借差 旅费 20 000 元),现金已收讫。(2 分) 3.4 月 4 日,从银行借入期限为 3 年的借款 1 000 000 元,款已存入本企业开户行。(1 分) 4.4 月 6 日,因购买材料于 2013 年 1 月 6 日开出的商业汇票到期,南光公司通知其开户银 行以银行存款 150 000 元支付票款。(1 分) 5.4 月 8 日,以银行存款 50 000 元向宋庆龄基金会捐款。(1 分) 6.4 月 10 日,收到北方公司前欠货款 400 000 元,存入银行。(1 分) 7.4 月 15 日,以银行存款 5 000 元支付罚款。(1 分) 8.4 月 20 日,销售给大华公司 B 产品 l 000 件,增值税与用发票上注明价款为 1 000 000 元, 增值税 170 000 元。 收到大华公司当日签发幵承兑的商业汇票一张, 票面金额为 1 170 000 元,期限为 4 个月。(2 分) 9.4 月 22 日,销售多余甲材料,不含税售价 50 000 元,增值税 8 500 元,全部款项已收存 银行。(2 分) 10.4 月 28 日,从银行提取现金 50 000 元备发工资。(1 分) 11.4 月 28 目,以现金 50000 元发放工资。(1 分) 12.4 月 30 日,分配工资费用 50000 元,其中:生产 A 产品工人工资 20 000 元,生产 B 产 品工人工资 l0 000 元,车间管理人员工资 8 000 元,企业管理人员工资 6 000 元,销售人员 工资 6 000 元。(2 分) 13.4 月 30 日,计提本月借款利息费用 5000 元。(1 分) 14.4 月 30 日,根据“材料发出汇总表” ,本月发出甲材料 120 000 元,其中生产 A 产品耗 用 80 000 元, 生产 B 产品耗用 40 000 元; 发出乙材料 110 000 元, 其中生产 B 产品耗用 80 000 元, 基本生产车间一般耗用 l5 000 元, 行政管理部门耗用 l0 000 元, 销售部门耗用 5 000 元。 (2 分) 15.4 月 30 日,计提固定资产折旧 30 000 元,其中:基本生产车间固定资产计提 20 000 元, 行政管理部门固定资产计提 5 000 元,销售部门固定资产计提 5 000 元。(2 分) 16.4 月 30 日,根据本月“制造费用”账户发生额,计算分配 A、B 产品成本应负担的制 造费用幵编制相关会计分录。(假设企业发生的制造费用按照产品的生产工时比例分配,本 月 A、B 产品生产工时分别为 600 工时、400 工时。)(3 分) 17.本月仅有 B 产品完工,A 产品全部未完工。结转本月完工 B 产品成本 800 000 元。(1 分) 18.4 月 30 日,结转本月已售 B 产品成本 500 000 元。(1 分) 19.4 月 30 日,结转本月已售甲材料成本 30000 元。(1 分) 20.假设本月应交增值税税额 80 000 元,按 7%和 3%分别计提应交城市维护建设税和教育 费附加。(2 分) 21.结转本月发生的各项损益。 (1)将收入收益类账户结转到“本年利润”账户(2 分) (2)将费用支出类账户转到“本年利润”账户(4 分)

proje ct work, ca dres, cadres sele ction and other a spe cts of a total of 19, furt her defined the directi on of rectification, enhancing t he perti nence a nd effectivene ss of democrati c life. 能 鉴 生 高 提 步 一 歌 诗 代 2古 修 必 是 图 意 置 设 元 单 本 。 受 美 审 富 丰 得 获 力 魅 术 艺 悟 析 赏 行 进 品 作 对 面 方 等 巧 技 现 表 、 容 内 从 习 学 , 上 础 基 的 知 感 体 整 在

Good for this meeti ng, we re queste d the Standing Committee of the munici pal party Committee, muni cipal S ecretary General Ta ng Wenji n, the City Commis sion for dis cipli ne inspection Standing Committee Ya ng Xu, Jiang Jixue, De puty Dire ctor of the pers onnel office, a nd other lea ding comrades prese nt guida nce allow s us t o warm appla use for t heir welcome and tha nks!

Below, I first District Committee member of the 20XX team annual democratic meeting impl ementation of the corrective mea sures, a s well as member of the team and of my own report gui deline s for the impleme ntation of the independent Commissi on agai nst corr upti on stateme nt invited lea ders and comrades criticism. First, annual party on the 2 0 XX team, Member of democratic life acti on pl an impleme ntation year 20XX, district

democrati c meeting a member of the team on "study and practi ce the scie ntific Outlook on devel opment" theme , find a pr oje ct supporting strong enoug h, the i ndustry well enoug h, ur ban construction management level nee ds to be improve d, livelihood improveme nt nee ds to be strengt hene d, di strict team itse lf, such as the five as pects . Year of 20XX, we find out t he problems menti one d above, ba sed on a ctual S hunqing construction and devel opme nt, cons cienti ous ly sum up improveme nts, achievi ng significant devel opme nt results a nd effective ness of their work . (A) highlight the proje ct handle , maintain high growt h of investment . Adhere to the strategy as a Foundation, carryi ng out proje cts to promote i ncreas ed stamina im portant. One is to increase t he inte nsity of pr ojects t owards. Actively se ek national a nd pr ovincial policy s upport, superior s pe cial transfer payment s, a variety of additional income wil l top 70 0 million Yuan, a num ber of key infrastruct ure projects , livelihood proje cts, industri al proj ects i nto the cage. Second, increasi ng the proje ct attracts. Thi s year a total of 23 sig ned a maj or project, of which 14 billion project, Chi na Metallurgi cal group, va nke group, Guangdong heng da group, Ta iwan Rue ntex group, on the RI group, Shenz he n Kais a, jifeng agricultural machinery, M ercedes-Be nz, A udi 4S st ore and other large e nterpri ses and pr oject s have settle d in Shunqing. T hird, strengthe n pr oject construction. Annual implementation focus pr oject 3 9 a, fixed assets i nvestment total wi ll breakthr oug h 12 billion yuan, created district yil ai history high, S out h door dam, and five in shop old city transformation, and Ying Chi na industrial conce ntrated distri ct construction, and city mai n road construction, and Nort heast steam Trade Ce nter, a nd moder n farmers industry Park, and vocational education cit y, and low re ntal, and als o room constructi on, and feat ures bl ocks buil d, a nd farmers market transformation, a nd "rural versi on" Street transformation, focus engine ering s peed up implementation, effectivene ss obviousl y. Expe cted to be achieved t his year, are a-wi de G DP 17 billion

thrift of excellent traditional and style lack dee p of understa ndi ng, one-side d thi nk in now of good sit uation Xia, economi c smooth more fast devel opme nt, and reform made major pr ogress, a nd people livi ng significa ntly improve, a nd social the career made new pr ogress, no nece ssary always hard has, no awareness to Chi na als o has many poverty area, a nd al so has many poverty populati on of exists, more living impr ove has , more nee d keep hard of style. Three i s not stri ctly honest. Total thought units i s a water sect or, clean self-di sci pline a way from himself too far, no real pr oce ssing good livi ng of improve a nd har d, and thrift excelle nt traditional of relationshi p, no effective do com ply with Constit ution and party of regulati ons m ust from I do up, no right mercy g ood bitter Le, a nd w ealth of relations hip, no right aw arenes s to in comply with Constit ution and party of reg ulati ons as pects ev eryone has a ccountabilit y. Four, future directi on a nd impr ovement meas ures 1, belief and faith, strengthe n party spirit. One is to firmly establis h the noble ide als of struggl e for the idea ls of communism, communist struggl e for life, ready to sa crifice everythi ng for the party a nd the pe ople . Second is to conti nuously impr ove the quality a nd sta ndar d of poli ti cal, conscie ntiously st udy De ng Xia oping t heory a nd "three re prese nts" important t hought and the s cientifi c Outl ook on development, impl ement the party's bas ic pr ogram for the primary stage of s ociali sm, adhere to the corre ct political or ientation, maintai n highly consiste nt with the CPC Ce ntral Committee, is good at theorie s of socia lism with Chinese characteri stics t o analyze a nd solve probl ems. Third, strengtheni ng the party spirit and the w orld transformation, persevera nce of the party Constitution, relive Party vow s to esta blish corre ct worl d Outl ook , Outl ook on life and the w orld, practically embodies i deals a nd be liefs into a ction, combine lofty ideals a nd practical activities, tra nsforming the obj ective w orld, a ctively participate i n the great pra ctice of buil ding s ocialism with Chi nese chara cteristics. 2, kee p the purpose i n concept, cha nging the styl e of work. First, kee p in mi nd that the pur pose of servi ng, a dhere to a ssumi ng power for the people, kee p in mind the people and care a bout pe ople, a nd t he joys a nd sorrows of the masse s, ... According to city dis cipli ne, and municipal organi zation Departme nt requireme nts, today we hel d "implement impl ementation independent Commissi on against corr upti on gui deli nes effective strengt heni ng led cadres style construction" topi c democratic life, main task i s cl ose conta ct thought, and work a ctual , control che ck distri ct Standi ng Com mittee team and the personal in im plementation independent Commissi on agai nst corr upti on guideli nes Shang exists of probl em, in-de pth carrie d out critici sm and self-criti cal, further clear re ctification dire ction and mea sures , effective enhanced cl ean politi cs of cons cious ness a nd i nitiative, firm set good of ruli ng image. Before t he meeting, t he way we take survey s soli cited a vie ws, combe d, related to team buil ding

(3)计算本月应交所得税,企业适用的所得税税率为 25%(设不考虑纳税调整因素)(2 分) (4)结转所得税费用(2 分) 要求: (二)根据相关资料计算南光公司 2013 年 4 月利润表中下列项目的金额。 (每个 项目各 1 分, 共 5 分) 1. “营业收入” = 2. “营业成本” = 3. “营业利润” = 4. “利润总额” = 5. “净 利润”=

一、单项选择题 1-5CADAB 6-10AADCA 11-15DBCBC 二、多项选择题 1-5ABCD,ABD,AD,ABCD,BCD 6-10ABD,AB,ABC,ABCD,ABC 三、判断题 1-5√×√√√ 6-10×××√× 四、简答题 1.答:造成账实不符的原因有很多:如财产物资保管过程中发生的自然损耗;财产收发过程 中由于计量或检验不准, 造成多收或少收的差错; 由于管理不善、 制度不严造成的财产损坏、 丢失、被盗;在账薄记录中发生的错误记录;由于有关凭证未到,形成未达账项,造成结算 双方账实不符;发生意外灾害等。 2. 答:1.按照红字冲帐的记帐凭证,登记减少数 2.在不设借贷等栏的多栏式账页中,登记减少数 3.在三栏式账户的余额栏前,如未印明余额方向的,在余额栏内登记负数余额 4.根据国家统一会计制度的规定可以用红字登记的其他会计记录 五、综合题 1、 借:原材料—甲材料 应交税费—应交增值税(进项税额) 51000 贷:银行存款 2、 借:管理费用 19000 库存现金 1000 贷:其他应收款—张山 20000 3、 借:银行存款 贷:长期借款 4、 借:应付票据 贷:银行存款 5、 借:营业外支出—捐赠支出 50000 贷:银行存款 50000 6、 借:银行存款 贷:应收账款—北方公司 7、 借:营业外支出—罚没支出 5000 贷:银行存款 5000 8、 借:应收票据—大华公司

proje ct work, ca dres, cadres sele ction and other a spe cts of a total of 19, furt her defined the directi on of rectification, enhancing t he perti nence a nd effectivene ss of democrati c life. 能 鉴 生 高 提 步 一 歌 诗 代 2古 修 必 是 图 意 置 设 元 单 本 。 受 美 审 富 丰 得 获 力 魅 术 艺 悟 析 赏 行 进 品 作 对 面 方 等 巧 技 现 表 、 容 内 从 习 学 , 上 础 基 的 知 感 体 整 在

Good for this meeti ng, we re queste d the Standing Committee of the munici pal party Committee, muni cipal S ecretary General Ta ng Wenji n, the City Commis sion for dis cipli ne inspection Standing Committee Ya ng Xu, Jiang Jixue, De puty Dire ctor of the pers onnel office, a nd other lea ding comrades prese nt guida nce allow s us t o warm appla use for t heir welcome and tha nks!

Below, I first District Committee member of the 20XX team an nual democratic meeting impl ementation of the corrective mea sures, a s well as member of the team and of my own report gui deline s for the impleme ntation of the independent Commissi on agai nst corr upti on stateme nt invited lea ders and comrades criticism. First, annual party on the 2 0XX team, Member of democratic life acti on pl an impleme ntation year 20XX, district

democrati c meeting a member of the team on "study and practi ce the scie ntific Outlook on devel opment" theme , find a pr oje ct supporting strong enoug h, the i ndustry well enoug h, ur ban construction management level nee ds to be improve d, livelihood improveme nt nee ds to be streng t hene d, di strict team itself, such as the five as pects . Year of 20XX, we find out t he problems menti one d above, ba sed on a ctual S hunqing construction and devel opme nt, cons cienti ous ly sum up improveme nts, achievi ng significant devel opme nt results a nd eff ective ness of their work . (A) highlight the proje ct handle , maintain high growt h of investment . Adhere to the strategy as a F oundation, carryi ng out proje cts to promote i ncreas ed stamina im portant. One is to increase t he inte nsity of pr ojects t owards. Actively se ek national a nd pr ovincial policy s upport, superior s pe cial transfer payment s, a variety of additional income wil l top 70 0 million Yuan, a num ber of key infrastruct ure projects , livelihood proje cts, industri al proj ects i nto the cage. Second, increasi ng the proje ct attracts. Thi s year a total of 23 sig ned a maj or project, of which 14 billion project, Chi na Metallurgi cal group, va nke group, Guangdong heng da group, Ta iwan Rue ntex group, on the RI group, Shenz he n Kais a, jifeng agricultural machinery, M er cedes-Be nz, A udi 4S st ore and other large e nterpri ses and pr oject s have settle d in Shunqing. T hird, strengthe n pr oject construction. Annual implementation focus pr oject 3 9 a, fixed assets i nvestment total wi ll breakthr oug h 12 billion yuan, created district yil ai history high, S out h door dam, and five in shop old city transformation, and Ying Chi na industrial conce ntrated distri ct construction, and city mai n road construction, and Nort heast steam Trade Ce nter, a nd moder n farmers industry Park, and vocational education cit y, and low re ntal, and als o room constructi on, and feat ures bl ocks buil d, a nd farmers market transformation, a nd "rural versi on" Street transformation, focus engine ering s peed up implementation, effectivene ss obviousl y. Expe cted to be achieved t his year, are a-wi de G DP 17 billion

thrift of excellent traditional and style lack dee p of understa ndi ng, one-side d thi nk in now of good sit uation Xia, economi c smooth more fast devel opme nt, and reform made major pr ogress, a nd people livi ng significa ntly improve, a nd social the career made new pr ogress, no nece ssary always hard has, no awareness to Chi na als o has many poverty ar ea, a nd al so has many poverty populati on of exists, more living impr ove has , more nee d keep hard of style. Three i s not stri ctly honest. Total thought units i s a water sect or, clean self-di sci pline a way from himself too far, no real pr oce ssing good livi ng of improve a nd har d, and thrift excelle nt traditional of relationshi p, no effective do com ply with Constit ution and party of regulati ons m ust from I do up, no right mercy g ood bitter Le, a nd w ealth of relations hip, no right aw arenes s to in comply with C onstit ution and party of regulati ons as pects ev eryone has a ccountabilit y. Four, future directi on a nd impr ovement meas ures 1, belief and faith, strengthe n party spirit. One is to firmly establis h the noble ide als of struggl e for the idea ls of communism, communist strug gl e for life, ready to sa crifice everythi ng for the party a nd the pe ople . Second is to conti nuously impr ove the quality a nd sta ndar d of politi cal, conscie ntiously st udy De ng Xia oping t heory a nd "three re prese nts" important t hought and the s cient ifi c Outl ook on development, impl ement the party's bas ic pr ogram for the primary stage of s ociali sm, adhere to the corre ct po litical or ientation, maintai n highly consiste nt with the CPC Ce ntral Committee, is good at theorie s of socia lism with Chinese char acteri stics t o analyze a nd solve probl ems. Third, strengtheni ng the party spirit and the w orld transformation, persevera nce of the party Constitution, relive Party vow s to esta blish corre ct worl d Outl ook , Outl ook on life and the w orld, practically embodies i deals a nd be liefs into a ction, combine lofty ideals a nd practical activities, tra nsforming the obj ective w orld, a ctively participate i n the great pra ctice of buil ding s ocialism with Chi nese chara cteristics. 2, kee p the purpose i n concept, cha nging the styl e of work. First, kee p in mi nd that the pur pose of servi ng, a dhere to a ssumi ng power for the people, kee p in mind the peo ple and care a bout pe ople, a nd t he joys a nd sorrows of the masse s, ... According to city dis cipli ne, and municipal organi zation Departme nt requireme nts, today we hel d "implement impl ementation independent Commissi on against corr upti on gui deli nes effective strengt heni ng led cadres style construction" topi c democratic life, main task i s cl ose conta ct thought, and work a ctual , control che ck distri ct Standi ng Committee team and the personal in im plementation independent Commissi on agai nst corr upti on guideli nes Shang exists of probl em, in-de pth carrie d out critici sm and self-criti cal, further clear re ctification dire ction and mea sures , effective enhanced cl ean politi cs of cons cious ness a nd i nitiative, firm set good of ruli ng image. Before t he meeting, t he way we take survey s soli cited a vie ws, combe d, related to team buil ding

贷:主营业务收入—B 产品 应交税费—应交增值税(销项税额) 9、 借:银行存款 58500 贷:其他业务收入—材料销售 50000 应交税费—应交增值税(销项税额) 8500 10、借:库存现金 50000 贷:银行存款 50000 11、借:应付职工薪酬—工资 50000 贷:库存现金 50000 12、借:生产成本—A 产品 20000 —B 产品 10000 制造费用 8000 管理费用 6000 销售费用 6000 贷:应付职工薪酬—工资 50000 13、借:财务费用 5000 贷:应付利息 5000 14、借:生产成本—A 产品 80000 —B 产品 制造费用 15000 管理费用 10000 销售费用 5000 贷:原材料—甲材料 —乙材料 15、借:制造费用 20000 管理费用 5000 销售费用 5000 贷:累计折旧 30000 16、借:生产成本—A 产品 25800 —B 产品 17200 贷:制造费用 43000 17、借:库存商品—B 产品 贷:生产成本—B 产品 18、借:主营业务成本—B 产品 贷:库存商品—B 产品 19、借:其他业务成本 30000 贷:原材料—甲材料 30000 20、借:营业税金及附加 8000 贷:应交税费—应交城建税 5600 —应交教育费附加 2400 21、 (1)借:主营业务收入—B 产品 其他业务收入—材料销售 50000 贷:本年利润 (2)借:本年利润

proje ct work, ca dres, cadres sele ction and other a spe cts of a total of 19, furt her defined the directi on of rectification, enhancing t he perti nence a nd effectivene ss of democrati c life. 能 鉴 生 高 提 步 一 歌 诗 代 2古 修 必 是 图 意 置 设 元 单 本 。 受 美 审 富 丰 得 获 力 魅 术 艺 悟 析 赏 行 进 品 作 对 面 方 等 巧 技 现 表 、 容 内 从 习 学 , 上 础 基 的 知 感 体 整 在

Good for this meeti ng, we re queste d the Standing Committee of the munici pal party Committee, muni cipal S ecretary General Ta ng Wenji n, the City Commis sion for dis cipli ne inspection Standing Committee Ya ng Xu, Jiang Jixue, De puty Dire ctor of the pers onnel office, a nd other lea ding comrades prese nt guida nce allow s us t o warm appla use for t heir welcome and tha nks!

Below, I first District Committee member of the 20XX team annual democratic meeting impl ementation of the corrective mea sures, a s well as member of the team and of my own report gui deline s for the impleme ntation of the independent Commissi on agai nst corr upti on stateme nt invited lea ders and comrades criticism. First, annual party on the 2 0 XX team, Member of democratic life acti on pl an impleme ntation year 20XX, district

democrati c meeting a member of the team on "study and practi ce the scie ntific Outlook on devel opment" theme , find a pr oje ct supporting strong enoug h, the i ndustry well enoug h, ur ban construction management level nee ds to be improve d, livelihood improveme nt nee ds to be strengt hene d, di strict team itse lf, such as the five as pects . Year of 20XX, we find out t he problems menti one d above, ba sed on a ctual S hunqing construction and devel opme nt, cons cienti ous ly sum up improveme nts, achievi ng significant devel opme nt results a nd effective ness of their work . (A) highlight the proje ct handle , maintain high growt h of investment . Adhere to the strategy as a Foundation, carryi ng out proje cts to promote i ncreas ed stamina im portant. One is to increase t he inte nsity of pr ojects t owards. Actively se ek national a nd pr ovincial policy s upport, superior s pe cial transfer payment s, a variety of additional income wil l top 70 0 million Yuan, a num ber of key infrastruct ure projects , livelihood proje cts, industri al proj ects i nto the cage. Second, increasi ng the proje ct attracts. Thi s year a total of 23 sig ned a maj or project, of which 14 billion project, Chi na Metallurgi cal group, va nke group, Guangdong heng da group, Ta iwan Rue ntex group, on the RI group, Shenz he n Kais a, jifeng agricultural machinery, M ercedes-Be nz, A udi 4S st ore and other large e nterpri ses and pr oject s have settle d in Shunqing. T hird, strengthe n pr oject construction. Annual implementation focus pr oject 3 9 a, fixed assets i nvestment total wi ll breakthr oug h 12 billion yuan, created district yil ai history high, S out h door dam, and five in shop old city transformation, and Ying Chi na industrial conce ntrated distri ct construction, and city mai n road construction, and Nort heast steam Trade Ce nter, a nd moder n farmers industry Park, and vocational education cit y, and low re ntal, and als o room constructi on, and feat ures bl ocks buil d, a nd farmers market transformation, a nd "rural versi on" Street transformation, focus engine ering s peed up implementation, effectivene ss obviousl y. Expe cted to be achieved t his year, are a-wi de G DP 17 billion

thrift of excellent traditional and style lack dee p of understa ndi ng, one-side d thi nk in now of good sit uation Xia, economi c smooth more fast devel opme nt, and reform made major pr ogress, a nd people livi ng significa ntly improve, a nd social the career made new pr ogress, no nece ssary always hard has, no awareness to Chi na als o has many poverty area, a nd al so has many poverty populati on of exists, more living impr ove has , more nee d keep hard of style. Three i s not stri ctly honest. Total thought units i s a water sect or, clean self-di sci pline a way from himself too far, no real pr oce ssing good livi ng of improve a nd har d, and thrift excelle nt traditional of relationshi p, no effective do com ply with Constit ution and party of regulati ons m ust from I do up, no right mercy g ood bitter Le, a nd w ealth of relations hip, no right aw arenes s to in comply with Constit ution and party of reg ulati ons as pects ev eryone has a ccountabilit y. Four, future directi on a nd impr ovement meas ures 1, belief and faith, strengthe n party spirit. One is to firmly establis h the noble ide als of struggl e for the idea ls of communism, communist struggl e for life, ready to sa crifice everythi ng for the party a nd the pe ople . Second is to conti nuously impr ove the quality a nd sta ndar d of poli ti cal, conscie ntiously st udy De ng Xia oping t heory a nd "three re prese nts" important t hought and the s cientifi c Outl ook on development, impl ement the party's bas ic pr ogram for the primary stage of s ociali sm, adhere to the corre ct political or ientation, maintai n highly consiste nt with the CPC Ce ntral Committee, is good at theorie s of socia lism with Chinese characteri stics t o analyze a nd solve probl ems. Third, strengtheni ng the party spirit and the w orld transformation, persevera nce of the party Constitution, relive Party vow s to esta blish corre ct worl d Outl ook , Outl ook on life and the w orld, practically embodies i deals a nd be liefs into a ction, combine lofty ideals a nd practical activities, tra nsforming the obj ective w orld, a ctively participate i n the great pra ctice of buil ding s ocialism with Chi nese chara cteristics. 2, kee p the purpose i n concept, cha nging the styl e of work. First, kee p in mi nd that the pur pose of servi ng, a dhere to a ssumi ng power for the people, kee p in mind the people and care a bout pe ople, a nd t he joys a nd sorrows of the masse s, ... According to city dis cipli ne, and municipal organi zation Departme nt requireme nts, today we hel d "implement impl ementation independent Commissi on against corr upti on gui deli nes effective strengt heni ng led cadres style construction" topi c democratic life, main task i s cl ose conta ct thought, and work a ctual , control che ck distri ct Standi ng Com mittee team and the personal in im plementation independent Commissi on agai nst corr upti on guideli nes Shang exists of probl em, in-de pth carrie d out critici sm and self-criti cal, further clear re ctification dire ction and mea sures , effective enhanced cl ean politi cs of cons cious ness a nd i nitiative, firm set good of ruli ng image. Before t he meeting, t he way we take survey s soli cited a vie ws, combe d, related to team buil ding

贷:主营业务成本—B 产品 其他业务成本 30000 营业税金及附加 8000 管理费用 40000 销售费用 16000 财务费用 5000 营业外支出 55000 (3)借:所得税费用 99000 贷:应交税费—应交所得税 99000 (4)借:本年利润 99000 贷:所得税费用 99000 要求(二) : 营业收入=+50000=(元) 营业成本=+30000=(元) 营业利润=——8000—40000—16000—5000=(元) 利润总额=—55000=(元) 净利润=×(1 —25%)=(元)

proje ct work, ca dres, cadres sele ction and other a spe cts of a total of 19, furt her defined the directi on of rectification, enhancing t he perti nence a nd effectivene ss of democrati c life. 能 鉴 生 高 提 步 一 歌 诗 代 2古 修 必 是 图 意 置 设 元 单 本 。 受 美 审 富 丰 得 获 力 魅 术 艺 悟 析 赏 行 进 品 作 对 面 方 等 巧 技 现 表 、 容 内 从 习 学 , 上 础 基 的 知 感 体 整 在

Good for this meeti ng, we re queste d the Standing Committee of the munici pal party Committee, muni cipal S ecretary General Ta ng Wenji n, the City Commis sion for dis cipli ne inspection Standing Committee Ya ng Xu, Jiang Jixue, De puty Dire ctor of the pers onnel office, a nd other lea ding comrades prese nt guida nce allow s us t o warm appla use for t heir welcome and tha nks!

Below, I first District Committee member of the 20XX team an nual democratic meeting impl ementation of the corrective mea sures, a s well as member of the team and of my own report gui deline s for the impleme ntation of the independent Commissi on agai nst corr upti on stateme nt invited lea ders and comrades criticism. First, annual party on the 2 0XX team, Member of democratic life acti on pl an impleme ntation year 20XX, district

democrati c meeting a member of the team on "study and practi ce the scie ntific Outlook on devel opment" theme , find a pr oje ct supporting strong enoug h, the i ndustry well enoug h, ur ban construction management level nee ds to be improve d, livelihood improveme nt nee ds to be streng t hene d, di strict team itself, such as the five as pects . Year of 20XX, we find out t he problems menti one d above, ba sed on a ctual S hunqing construction and devel opme nt, cons cienti ous ly sum up improveme nts, achievi ng significant devel opme nt results a nd eff ective ness of their work . (A) highlight the proje ct handle , maintain high growt h of investment . Adhere to the strategy as a F oundation, carryi ng out proje cts to promote i ncreas ed stamina im portant. One is to increase t he inte nsity of pr ojects t owards. Actively se ek national a nd pr ovincial policy s upport, superior s pe cial transfer payment s, a variety of additional income wil l top 70 0 million Yuan, a num ber of key infrastruct ure projects , livelihood proje cts, industri al proj ects i nto the cage. Second, increasi ng the proje ct attracts. Thi s year a total of 23 sig ned a maj or project, of which 14 billion project, Chi na Metallurgi cal group, va nke group, Guangdong heng da group, Ta iwan Rue ntex group, on the RI group, Shenz he n Kais a, jifeng agricultural machinery, M er cedes-Be nz, A udi 4S st ore and other large e nterpri ses and pr oject s have settle d in Shunqing. T hird, strengthe n pr oject construction. Annual implementation focus pr oject 3 9 a, fixed assets i nvestment total wi ll breakthr oug h 12 billion yuan, created district yil ai history high, S out h door dam, and five in shop old city transformation, and Ying Chi na industrial conce ntrated distri ct construction, and city mai n road construction, and Nort heast steam Trade Ce nter, a nd moder n farmers industry Park, and vocational education cit y, and low re ntal, and als o room constructi on, and feat ures bl ocks buil d, a nd farmers market transformation, a nd "rural versi on" Street transformation, focus engine ering s peed up implementation, effectivene ss obviousl y. Expe cted to be achieved t his year, are a-wi de G DP 17 billion




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