北京理工大2019-2020学年第二学期《会计学》期末试卷(A卷)

北京理工大2019-2020学年第二学期《会计学》期末试卷(A卷)

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( 137) 北京理工大学远程教育学院2019-2020学年第二学期

《会计学》期末试卷(A卷)

教学站学号姓名成绩

1.会计分录题(50分):

某企业2017年首次计提坏账准备,采用应收账款余额百分比法,提取坏账准备的比例为5%。2017年末应收账款余额为840万元。2018年发生坏账损失6万元,年末应收账款余额为570万元。2019年已冲销的应收账款中有21万元又收回,年末应收账款余额为930万元。

要求:(分录格式错误不得分)

(1)分别计算2017、2018、2019年应计提的坏账准备金额;

(2)根据上述资料编制有关业务的会计分录。

2.论述题(50分):

我国上市公司对外披露的财务报表主要有哪几张?财务报告只提供主表而不提供附注是否可行?

1

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