《财务报表分析》课程设计蒋亚朋主编2011年5月目录第一章《财务报表分析》—会计循环模拟实训······································································11.1实验目的和任务···········································11.1.1实验目的····················································11.1.2实验任务····················································11.2实验方式与基本要求·································11.3考试方法与规定···········································11.4实验项目和内容···········································21.5实训资料···························································21.6实验要求···························································41.7上机实训指导·················································41.7.1电算化软件及运行环境·····················41.7.2上机步骤····················································51.8提交实训报告要求···································31第一章《财务报表分析》—会计循环模拟实训1.1实验目的和任务1.1.1实验目的通过使用“e会计电算化软件”对某企业2009年12月份的经济业务进行会计处理，让学生初步了解会计电算化在会计中的运用，帮助其加深对资产负债表、利润表的理解和计算机技能的使用。1.1.2实验任务在教师指导下完成模拟案例的会计电算化操作。具体任务包括初始化建帐、日常记账凭证的填制及审核、账簿登记、会计报表编制。实验完成后，需将全部数据备份到软盘，有条件的可将所有凭证、总账、会计报表打印出来，装订成册。1.2实验方式与基本要求实验方式：上机实验运用会计核算软件进行上机模拟基本要求：通过上机实训认识会计电算化工作的基本流程、工作内容和工作规范等基础知识；能够运用会计软件操作模拟企业各项经济业务的会计核算、账务处理；掌握模拟企业初始建账、填制凭证、登记账簿等基本会计实务操作，最终使学生掌握会计报表的结构及各会计科目的内涵。1.3考试方法与规定根据学生的出勤情况（30%）、实验报告（70%），综合评定实验成绩。1.4实验项目和内容序号实验项目名称内容提要实验学时组数每组人数实验属性开出要求1会计循环模拟以小型企业实际业务为例综合完成以下会计循环步骤：①初始化设置21综合选修2会计循环模拟完成以下会计循环步骤②记账凭证填制41综合选修3会计循环模拟完成以下会计循环步骤③记账凭证审核④账簿登记⑤报表编制：21综合选修1.5实训资料海通公司2011年12月初总分类账户余额见下表：总分类账户余额单位：元账户名称借方余额账户名称贷方余额库存现金2,000短期借款80,000银行存款400,000应付账款20,000交易性金融资产200，000应付职工薪酬5,000应收账款45,000应交税费——应交增值税（销项税额）30,000其他应收款5,000预收账款10,000原材料80,000实收资本1,500,000库存商品50,000资本公积9,000生产成本70,000盈余公积——法定盈余公积200,000—基本生产成本长期股权投资300,000本年利润250,000固定资产1,500,000利润分配50,000长期待摊费用20,000坏账准备1,000累计折旧480,000存货跌价准备17,000固定资产减值准备20，000合计2,672,000合计2,672,000该公司12月份发生的经济业务如下：（1）1日，从银行提取现金5000元备用。（2）1日，供应科...
