2017年电大江苏电大2017春会计专科形成性考核册作业1及模拟实验答案讲解

★课程作业与评价★！最新资料，word文档，可以自由编辑！精品文档下载- 1 -★课程作业与评价★】【本页是封面，下载后可以删除!一、单项案例分析题、根据案例一，在万科的治理结构下，你认为对于公司长期的财务决策与控制，1 分）是由董事会主导还由管理层主导？为什么？（15答：根据案例一，万科在公司结构下，对于公司长期财务决策与迫近应该是由董事条中董事会的职权中看出，例如决定公司的经营计划108会主导的。

可以从公司章程第和投资方案；制订公司的年度财务预算方案、决算方案；制订公司增加或者减少注册资本、发行债券或其他证券及上市方案；拟订公司重大收购、收购本公司股票或者合并、分立、解散和变更公司形式方案；在本章程规定的范围内，决定公司对外投资、收购出售资产、资产抵押、对外担保事项、委托理财等事项。

应由董事会审批的对外担保，必条中规定：董事第110须经出席董事会的三分之二以上的董事审议同意并做出决议；会确定对外投资、收购出售资产、资产抵押、对外担保事项、委托理财的权限，建立严格的审查和决策程序；重大投资项目应当组织有关专家、专业人员进行评审，并报股东大会批准。

按照《公司法》及有关法规规定，公司拟投资项目金额占公司最近经审计总以上的，应当由董事会批准；公司拟投资项目金额占公司最近经审计总资产资产的10%以上的，该次交易应当经过股东大会批准。

总而言之，董事会确定对对外投资、的50%建立严格的审查和决策程序，委托理财权限，对外担保事项、收购出售资产、资产抵押、重大投资项目等。

、根据案例二说明如何把握相对估值法和绝对估值法的采用前提与利弊？2答：常用的企业价值评估方法分为相对估值法和绝对估值法两种。

相对估值法主要依赖会计利润和账面价值，最常用的有市盈率法和市净率；而绝对估值法——内含价值法则是专门针对寿险行业盈利模式的特殊性而提出的。

相对估值法必须在资本市场有效的假设前提下进行同时，相对估值法比较直观，资料易得，例如市盈率可反映公司风险性、成长性、资产盈利水平等特征，但是相对估值法出存在很多弊端例如对亏损企业无意义、对周期性行业的企业估价往往出现较大偏差、新兴市场股价波动较大，难以估值、对企业动态成长性估计不足，对新型产业难以应用等。

个人收集整理仅供参考学习五年级英语期末测评（第一学期）…………名…姓…））（（）（）（（）…b5E2RGbCAP线封）（）（）（）（）（密p1EanqFDPw5分）.Ⅱ.听音，选出你听到地一项（…级…班) 1. A.young and active B. strict and tall C. smart and active( DXDiTa9E3d ……) 2. A. over the bed B. near the closet C. over the end table( RTCrpUDGiT …) 3. A. cabbage and fish B. potatoes and pork C. mutton andpotatoes( ……5PCzVD7HxA……C. put away the clothes ) 4. A. make the bed B. clean the bedroom ( jLBHrnAILg…C. white ) 5. A. blue curtains B. new mirror ( ……air-conditioner xHAQX74J0X……. （5分）Ⅲ.听句子，在你听到地单词前打“√”…校…学( )strict 1. ( )young ( ) active LDAYtRyKfE ……)on ( )near ( 2. ( )overZzz6ZB2Ltk…)potatoes )fish ( )cabbages 3. ( ( …dvzfvkwMI1…)living ( 4. ( )bedroom ( )kitchen …room rqyn14ZNXI)flowers ( )forest ( )lake 5. ( EmxvxOtOco )Ⅳ.分听对话，选择正确地答语.(10 ) A. It's near the bed.B. It's over the bed.1. ( SixE2yXPq5) A.I have eggplant, potatoes and fish .2.(1 / 8个人收集整理仅供参考学习B.I have eggplant, tomatoes and tofu .3. ( ) A. She is short and thin.B. She is short and strong.6ewMyirQFL4. ( ) A. I can cook the meals.B. I can do the dishes.kavU42VRUs5. ( ) A. There is a mirror, a big closet and two end tables.y6v3ALoS89B. There is a mirror, an air-conditioner and a big closet.M2ub6vSTnPⅤ. 听短文并填空.（10分）MynameisJack.I'm 10 yearsold.Myfavouritedayis.Wehave P.E.and classes and we have potatoes for lunch. are my favourite food.My teacher is Mr Li. He is our teacher. He is and . He is very . I don'tlike , because they are .0YujCfmUCwWriting part(笔试部分) （65分）Ⅰ.选出划线部分发音不同地单词. (5分)（）1. A. bread B. red C. sea D. head eUts8ZQVRd（）2. A. yellow B. window C. snow D. now sQsAEJkW5T （）3. A. short B. work C. fork D. horse GMsIasNXkA （）4. A. with B. math C. thank D. mouth TIrRGchYzg （）5. A. who B. why C. where D. what7EqZcWLZNXⅡ.找出下面单词中意思不同类地一个，把它地序号写到前面地括号里.（5分）( ) 1. A. TuesdayB. SaturdayC. villagelzq7IGf02E( C. closet B. kitchen ) 2. A. bathroomzvpgeqJ1hk( ) 3. A. end table B. computer C. shelf NrpoJac3v1) 4. A. sweet ( B. sourC. strict1nowfTG4KIC. over( ) 5. A. old B. onfjnFLDa5ZoIII.将正确答案地标号写在括号内.（5分）( ) 1. Who's your art teacher?A. He's tall.B. Mr. Hu.( ) 2. What would you like , beef or mutton ? some beef .tfnNhnE6e5 A. I like B. I'd like C. I would( ) 3. Is your English teacher young?A. Yes, she is.B. No, she is.( ) 4. Can you do the dishes?A. Yes, he can.B. No, I can't.2 / 8个人收集整理仅供参考学习( ) 5. I often watch TV __ Saturdays.A. onB. atⅣ. 按要求写单词.(5分)1.short（反义词）2. young (反义词)3. thin (反义词)4. Tuesday (缩写形式)5. Sun. (完全形式)6. tomato (复数形式)7. fun (形容词) 8. like (第三人称单数形式)9. know（同音词）10. who's (完全形式)Ⅴ. 根据首字母提示完成句子.（5分）1. Our English teacher is s（严格地）, but he's kind.2. ---What's she like？---She isn't active. She isn't q（文静地）.HbmVN777sL3. What would you like for l?（午餐）4. Is there a f (森林) in the p (公园) ?5. There is a b (桥)in the village.6. The trash bin is b (后面) the door.7. I can w (洗衣服) and c （做饭）.8. They are s (酸地).Ⅵ.连词成句.（10分）1．can you table set the ?2．is a park there river in the ？V7l4jRB8Hs 3．English is who teacher your ?4．day is what today it ?5．he like what's ?Ⅶ.任务型阅读.（共20分）1.读短文，选择正确地单词填空.（10分）watch tree floor sweep potatoes Tuesday funny flowers read housework83lcPA59W9Hello! I'm Peter. I'm thin and _______. My favorite day is_______ , because we have tomatoes and _______ for lunch that day. OnSaturdays I often _______TV and do sports.3 / 8个人收集整理仅供参考学习On Sundays I often _______ books and do ______________ at home. I'm helpful at home.I can _______ the _______ . Look! There is a big _______ and many colorful(色彩缤纷地)_______ near my house ! How nice!mZkklkzaaP2.读短文,判断句子地正误并回答问题.(共5分)Hi! My name is Millie. I'm thirteen years old. I'm a good boy. I often play volleyball, so I'mfit and healthy. For breakfast, I always have some bread and an egg and I drink a glass oforange juice. Sometimes I have rice with fish and an apple for lunch. I really love apples,because “An apple a day keeps the doctor away（离开）”. In the evening, I sometimes havea glass of milk or a cup of green tea and some biscuits. For dinner, I often have soup, meatand vegetables. I like vegetables because they are fresh and healthy. They are good for me.Look at me! How tall and strong I am now!AVktR43bpw1. Millie likes football very much. ( )2. Millie often drinks orange juice for breakfast. ( )ORjBnOwcEd3. Millie likes apples because they're healthy. ( )2MiJTy0dTT4. What's Millie like now?5. Hello, Millie! Why do you like vegetables?3.读短文，完成句子.（5分）I am Gordon. I am a student in Willow school. I get up at 6:30 and go to school at7 o'clockin the morning. We have three classes in the morning and one in the afternoon. gIiSpiue7AOn Monday , we have P.E and art. I can draw beautiful pictures . uEh0U1YfmhI love Tuesday. On Tuesday I have science. Science is fun. And our science teacher is veryfunny. But my favourite class is computer. What about you?IAg9qLsgBXWe have three English classes every week on Monday, Wednesday and Friday. Our Englishteacher comes from the USA. He is tall and strong. He likes sports. We sometimesplayfootball with him .WwghWvVhPEMy father and mother are not at home on Thursday , so I have lunch at school . The food atmy school is so yummy .asfpsfpi4k1.There are classes in one day .2.Gordon has English class on . Monday3.Gordon likes and .4. The food in Gordon's school is .Ⅷ.写作：介绍你地房间、卧室、教室或学校.介绍里面有什么，在什么地方，不少于五句话.（10分）My4 / 8个人收集整理仅供参考学习2013-2014学年度第一学期五年级英语期末水平测试卷(PEP)听力材料（每题听两遍）.)Listen and number. ( 听音，为图片标上序号Ⅰ．1．I can cook the meals.2．Look! The air- conditioner is over the bed.3．I'm helpful. I can sweep the floor.4．He is a university student.5．There is an end table in my bedroom.6．We have eggplant and tofu for lunch today.7．Are there any tall buildings in your city?8．Look! The man is under the tree.9．What can you see in the forest?10．It's Saturday.Ⅱ．Listen and choose. （听音，选出你听到地一项.）（每题听两遍）1．young and active 2．over the end table 3．cabbage and fish ooeyYZTjj1 4．clean the bedroom 5．blue curtainsⅢ．Listen and tick. (听句子，在你听到地单词前打“√”.) （每题听两遍）1．My math teacher is young.2. The trash bin is near the desk.BkeGuInkxI3. I'd like some potatoes.4. There is a living room in my home .PgdO0sRlMo5. There are many flowers in the park.Ⅳ．Listen and choose(听对话，选择正确地答语.) （每题听两遍）1. ---Where is the air-conditioner? ---It's over the bed.3cdXwckm152.---What do you have for lunch today?---I have eggplant, tomatoes and tofu .3. --- What's she like? ---She's thin and short.h8c52WOngM4. --- What can you do? ---I can cook the meals.v4bdyGious5. --- What's your room like?---There is a mirror, an air-conditioner and a big closet.J0bm4qMpJ95 / 8个人收集整理仅供参考学习Ⅴ．听短文并填空.(每题读三遍)My name is Jack. I'm 10 years old. My favourite day is Monday. We have P.E. and computerclasses and we have potatoes for lunch. Potatoes are my favourite food. My favourite teacheris Mr. Li. He is our art teacher. He is tall and strong. He is very active. I don't like oranges,because they are sour.XVauA9grYP2013-2014学年度第一学期五年级英语期末水平测试卷(PEP)参考答案Listening part (听力部分)(35分)Ⅰ．听音，为图片标上序号.（每空0.5分，共5分）10、4、1、6、3、8、5、9、7、2Ⅱ．听音，选出你听到地一项.每空1分，共5分）1．A 2．C 3．A 4．B 5．A bR9C6TJscwⅢ.听句子，在你听到地单词前打“√”.（每空1分，共5分）1. young2. near3. potatoes4. living room5. flowers pN9LBDdtrdⅣ.听对话，选择正确地答语（.每空2分，共10分）1.B 2.B 3.A 4.A 5.B DJ8T7nHuGTⅤ．听短文并填空.（每空1分，共10分）Mondaycomputer potatoes favourite art tall strongactiveoranges sour.QF81D7bvUA Writing part(笔试部分) （65分）Ⅰ．选出划线部分发音不同地单词.（每空1分，共5分）1.C 2.D 3.B 4.A 5.A Ⅱ．找出下面单词中意思不同类地一个，把它地序号写到前面地括号里.（每空1分，共5分）1.C 2.C 3.B 4.C 5.AⅢ．将正确答案地标号写在括号内.（每空1分，共5分）1.B 2.B 3.A 4.B 5.A4B7a9QFw9hⅣ．按要求写单词.（每空0.5分，共5分）1.tall / long2. old3. strong / fat4. Tue.5. Sunday ix6iFA8xoX6. tomatoes7. funny8. likes9. no 10. who is wt6qbkCyDEⅤ. 根据首字母提示完成句子.（每空0.5分，共5分）1. strict2. quiet3.lunch4.forest, park5. bridge6. behind Kp5zH46zRk7. wash the clothes, cook the meals 8. sourⅥ．连词成句.(共10分）1. Can you set the table？2. Is there a river in the park？3. Who isyour English teacher ?4. What day is it today ?6 / 8仅供参考学习个人收集整理like? What's he 5.分）Ⅶ．任务型阅读.（共20 分）1.读短文，选择正确地单词填空.（每词1分，共10 potatoes read watch funny Tuesday Yl4HdOAA61 flowers tree housework sweep floor ch4PJx4BlI) √3. ( (2．读短文,判断句子地正误并回答问题.共5分)1. (×) 2. (√)qd3YfhxCzoand5. g．Because they are fresh tall 4. He is and stron．healthy E836L11DO54.good3. science ,computer 分）1.four 2.no （3.读短文，完成句子.5S42ehLvE3M介绍里面有什么，在什么地方，不少于Ⅷ．写作：介绍一下你地房间、卧室、教室或学校.)分）（略9）五句话.（题目1分，正文分，共10501nNvZFis版权申明版权为个.本文部分内容，包括文字、图片、以及设计等在网上搜集整理人所有This article includes some parts, including text, pictures, anddesign. Copyright is personal ownership.jW1viftGw9用户可将本文地内容或服务用于个人学习、研究或欣赏，以及其他非商业性或非盈利性用途，但同时应遵守著作权法及其他相关法律地规定，不得侵犯除此以外，将本文任何内容或服务用于其他本网站及相关权利人地合法权利..用途时，须征得本人及相关权利人地书面许可，并支付报酬xS0DOYWHLPpersonal for this article services use Users may the contents or ofnon-profit or other research study, or appreciation, andnon-commercialpurposes, but at the same time, they shall abide by the provisions ofcopyright law and other relevant laws, and shall not infringe upon thelegitimate rights of this website and its relevant obligees. In addition,7 / 8仅供参考学习个人收集整理purposes, this content when any or service of article is used other for written permission and remuneration shall be obtained from the personconcerned and the relevant obligee.LOZMkIqI0w转载或引用本文内容必须是以新闻性或资料性公共免费信息为使用目地地合理、善意引用，不得对本文内容原意进行曲解、修改，并自负版权等法律.责任ZKZUQsUJedReproduction or quotation of the content of this article must bereasonable and good-faith citation for the use of news or informativepublic free information. 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供电部门的分配率=36400÷110000=0.331机修部门应分配=10000×0.331=3310（元）
借：辅助生产成本——供电1902借：辅助生产成本——机修3310
贷：辅助生产成本——机修1902贷：辅助生产成本——供电3310
分配后机修部门的费用=33600+3310-1902=35008（元）分配后供电部门的费用=36400+1902-3310=34992（元）对外分配：机修部门的分配率=35008÷(10600-600)=3.50供电部门的分配率=34992÷(110000-10000)=0.34992
制造费用3000制造费用420
管理费用8900管理费用1246
贷：应付工资135650贷：应付福利费18991
2、某企业生产A、B两种产品，耗用燃料费用共计29000元。本月投产A产品500件，B产品300件。两种产品燃料费用定额：甲产品20元，乙产品15元。要求：（1）采用原材料定额费用比例分配A、B产品实际耗用原材料费用。（2）编制耗用燃料的会计分录。
2、请简要回答对辅助生产费用核算需要设置的账户以及辅助生产费用归集的程序。
答：辅助生产费用的归集和分配是通过“辅助生产成本”账户进行的。该账户一般按辅助生产车间、车间下按产品或劳务种类设置明细账，账户按成本工程或费用工程设专栏进行明细核算。辅助生产费用的发生应记入该账户借方进行归集。
辅助生产费用的归集程序有两种，相应地“辅助生产成本”明细账设置方式也有两种。两者的区别在于辅助生产制造费用归集程序不同。
生产部门分配的机修费用=3.36×7000=23520（元）管理部门分配的机修费用=3.36×3000=10080（元）
借：制造费用—基本生产23520
管理费用10080

01任务0002一、辨析题1.判断正误并说明理由《企业内部控制应用指引》是企业设计会计制度应参考的重要文件之一。

答：不正确。

因为《企业内部控制应用指引》是会计组织机构设计的原则参考的重要文件之一。

2.会计制度的核心职能是保证会计信息的质量，提高会计工作的效率。

答：错误因为会计制度的核心职能是确保企业财务报告目标的实现。

3.会计组织机构设置不能仅停留在会计系统本身，还需将其放在企业整体管理系统中考虑。

答：正确。

原因：这是因为：1会计活动本身就是一个系统，设计的会计组织机构在全方位满足各层面会计规范要求的同时，还要充分考虑会计活动的内部分工体系。

2会计系统是企业管理体系的一个子系统，应与企业规模、管理方针及战略规划等相匹配，因此设计的会计组织机构必须具有适应性。

4.所有者权益的变动情况在企业资产负债表中以所有者权益构成项目的年度变化额来体现，报表使用者可以较清晰的了解企业所有者权益变动情况。

答：错误。

因为所有者权益的变动情况在企业资产负债表中以所有者权益构成项目的年度变化额来体现，但没有实现充分披露，因此需要编制所有者权益变动表来反映其当期增减变动情况。

二、简答题1.会计制度设计程序既要满足会计制度设计范围的总体要求与具体要求，又需顾及会计制度设计方式，谈谈你对会计制度设计程序的前提条件的理解答：会计制度设计的程序是指形成会计制度应遵循的顺序和步骤。

在设计会计制度时，首先要满足会计制度设计范围的总体要求（即既满足国家宏观经济管理需要，又适应本企业特点并能直接指导会计活动的具体规范）和具体要求（1.会计制度设计的层次性。

2.会计制度设计的全面性。

3.会计制度设计的针对性。

4.会计制度设计的内部控制导向性。

），同时又要顾及会计制度设计的方式。

所以各单位和企业在会计制度设计中，只有在法律制度允许的范围内，使企业内部会计制度充分体现会计法律制度的意志和要求，才能达到会计制度设计的目的。

如果企业会计制度脱离法律制度的规范，会计系统生成的会计信息就会失去真实性、可比性和有用性，既不能满足国家宏观调控的需要，也不能满足投资者、债权人和企业内部管理的需要。