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《手工会计实训》习题（2013——2014学年二学期）班级：姓名：学号：海南软件职业技术学院基础会计实训教程2基础会计实训教程1目录实训任务书············································································1第一部分单项实训···························································1实训一会计要素的确认························································3实训二账户结构··································································4实训三会计等式·····································································4实训四借贷记账法·······························································5实训五总分类账与明细分类账的平行登记····································8实训六资金筹集的核算···························································9实训七供应过程的核算···························································9实训八生产过程的核算···························································10实训九销售过程的核算···························································13实训十利润形成与分配的核算·················································14实训十一原始凭证的填制························································16实训十二记账凭证与科目汇总表的编制·····································18实训十三会计账簿的登记························································20实训十四错账更正方法···························································23实训十五财产清查的核算························································24实训十六财务报表的编制························································26第二部分综合实训··························································28基础会计实训教程2实训任务书按教学计划要求，本门课程的教学时数为64学时，其中：理论教学时数为44学时，实践教学时数为20学时。实训任务具体安排如下：一、《基础会计实训教程》之单项实训时数实训一、会计要素的确认实训二、账户结构实训三、会计等式实训四、借贷记账法2实训五、总分类账与明细分类账的平行登记实训六、资金筹集的核算实训七、供应过程的核算实训八、生产过程的核算2实训九、销售过程的核算实训十、利润形成与分配的核算2实训十一、原始凭证的填制2实训十二、记账凭证与科目汇总表的编制实训十三、会计账簿的登记2实训十四、错账更正方法实训十五、财产清查的核算实训十六、财务报表的编制二、《基础会计实训教程》之综合实训10基础会计实...