2006注册会计师考试会计最新答案

2006注册会计师考试会计最新答案
一、单选   20个，每个一分
DAACA   BCBDC   ACDDC    BCCAB   
二  多选   12个  每个2分
  BCD   CE   ACE   ABDE  ABCDE   
  BDE   BCDE   ABC  ABCE   ABCDE
  BDE  ABDE 
三  计算题  

1、  外币汇况差额        
                                  银行存款   -59。6
                                  应收帐款  --46
                                应付帐款    +38
                                长期借款   +84
               分录：  借：  财务费用67。
                                  应付帐款  38
                                长期借款    84
                                            贷：  应收帐款   46                                                          银行存款  59。6                                                 
                                                  在建工程   84
2、总计的准备为  60+275+104   递延税款借方发生   144。
                     X设备2006年应提折旧  72万元                     

3、现金流量表
              销售、提供劳务收现     7748
              采购付款                   ？？？
             支付职工                   2305
            支付其他                      354
             收到股利现金              210
            处置长期资产                           225
             购长期资产                         350
               接收投资                       1000
                 借款收现                      1150
               偿还借款                      320
                  支付股利                     57               

五、综合是    每个16分
1、    比较特殊的是劳务培训收入， 借：以前损益调整   7。14
                                                     贷：应收帐款     5
                                                          贷：应交增值税  2。14
                                                     借：坏帐准备   0。25
                                                           贷：以前调整    0。25
              其他的都无特殊性，较好做，最后调减“未分配利润   1254。05
调增财务费用50   调减营业费用50   调减其他应收款6000（不涉及坏帐准备问题）    调增长期 投资5400，管理费用调增了

2、   投资收益三笔帐相信谁都不会做错，没有合并价差，乙公司权益总额6640
          关键是三个存货与固产
         AB存货中，分录为
                    借：期初未分配利润（90*2+600*0。2）  300
                             贷    主营业务成本               300
                    借：    主本     40
                               贷存货（10*2+100*0。2）     40
                       借：存货跌价准备    （180+60）    240
                                贷： 期初未分配        240
                    借：管理费用   （170+40）         210
                              贷：存货准备                  210
         C存货
                     借：主营业务收入   600
                            贷主营业务成本　　　５２０
　　　　　　　　　      存货    80
                      借：存货跌价准备   80
                              贷： 管理费用     80
          固定资产
                        借：期 初未分配利润
                               贷： 固定资产原价
                                       营业外收入
                            借：累计折旧    4
                                    营业外收入    3 
                                      贷：  管理费用  5
                                                期初未分配利润 2

                 无形资产
                               借：期初未分配利润    1140
                                         贷： 无形资产    1140
                                借： 无形资产    142。5
                                        贷：管理费用   142。5
                                借：无形资产减值准备    40
                                       贷： 营业外支出           40