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(一)基本概念1、建筑企业资金运动的情况。2、建筑企业经济核算的一般内容和特点。3、建筑企业经济核算的指标有哪几类。4、《建筑安装企业会计制度》的会计科目是怎样分类的。(二)货币资金核算5、货币资金核算的主要任务,为什么要加强对货币资金的管理。6、按规定属于现金支付范围的款项有哪些,举例说明现金收,付业务的帐务处理。7、什么叫“坐支现金”。为什么不准坐支现金。8、银行转帐结算一般有哪几种方式,试按同城结算和异地结算分别阐述之。9、什么叫“未达帐项”,举例编制“银行存款余额调节表”。
(i) Basic concepts 1. The situation of capital movements of construction companies. 2. The general content and characteristics of the economic accounting of construction enterprises. 3. There are several types of indicators for economic accounting of construction companies. 4. How is the classification of accounting items in the Accounting System for Construction and Installation Enterprises? (II) Currency and Capital Accounting 5. The main task of monetary and capital accounting is to strengthen the management of monetary funds. 6. What are the payments that fall within the scope of the cash payment according to the regulations? For example, the accounting treatment of cash receipts and payments will be made. 7, what is called “sit cash.” Why can’t you get cash? 8. There are several ways of bank transfer settlement, which are described separately in the city settlement and settlement. 9. What is the “not reached account”, for example, the preparation of “bank deposit balance adjustment table.”