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(一)基本概念1、粮食企业会计核算的基本任务,怎样更好地完成这些任务。2、粮食企业的资金来源有那些渠道,资金占用是怎样分布的。说明资金运动的规律及其平衡关系。3、专用基金包括哪些,各按什么标准提取,使用范围怎样。(二)固定资产和用品的核算4、什么是固定资产,如何分类。固定资产增,减变动的核算方法。5、怎样计提固定资产折旧,固定资产综合折旧率怎样计算。6、包装物和物料用品在购进、调拨、使用、摊销折旧和报废时,各应怎样核算。7、低值易耗品的管理和核算方法。
(a) Basic Concepts 1. Basic tasks of accounting for grain enterprises How to better accomplish these tasks. 2. The sources of funds for grain companies are those channels, and how funds are distributed. Explain the law of money movement and its equilibrium relationship. 3. What are the special funds included, what are the criteria for extraction, and the scope of use? (II) Accounting of fixed assets and supplies 4. What is a fixed asset and how it is classified. Fixed assets increase, reduce the accounting method of change. 5. How to calculate the depreciation of fixed assets and how to calculate the comprehensive depreciation rate of fixed assets. 6. What should be accounted for when packaging and material supplies are purchased, allocated, used, amortized, depreciated, and scrapped? 7, low-value consumables management and accounting methods.