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(一) 目的:掌握期末账项调整对企业利润的影响。 (二)资料:某企业 ́ 年 12月31日所有受到期末账项调整影响的账户及其调整后余额列示如下: ́ 年 12月31日 调整前 调整后 其他应收款 1 000 1 500 应付利息 400 800 预付账款 900 600 其他应付款 5 000 4 000 累计折旧 15 000 18 500 该年期末账项调整前的利润为 12 600元。 (三)要求:先编制账项调整会计分录,收入、费用类科目不需要写出确切会计科目,只要写出收入或费用即可,然后再计算该公司期末调整后的正确利润。
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A.
almond-shaped
B.
triangular
C.
squinty
D.
slanted
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A.
except
B.
except for
C.
besides
D.
including
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B.
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C.
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D.
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E.
阿托品，依地酸二钠钙
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