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【简答题】
2019年1月31日,兴盛电机制造公司的资产、负债和所有者权益情况,如表所示。根据所给资料,确定各项目所属的总分类会计科目的名称,并从经济内容的角度,分析各会计科目的类别,填入下表。 序号 项目 金额 会计科目 科目类别 1 办公室及生产车间用房屋 750,000.00 2 水塔、围墙等建筑物 405,000.00 3 生产车间的加工机床 1,500,000.00 4 运输汽车 300,000.00 5 柴油机和发动机等动力机械 345,000.00 6 库存生产用钢材 825,000.00 7 库存修理用零件 180,000.00 8 库存润滑油料 30,000.00 9 库存原煤 150,000.00 10 车间正在加工的产品 540,000.00 11 验收入库的完工产成品 660,000.00 12 出纳员保管的现金 7,500.00 13 在银行的存款 600,000.00 14 应从北京京华公司收回的货款 300,000.00 15 职工预借的差旅费 15,000.00 16 国家投入的资本金 4,800,000.00 17 昌盛公司投入的资本金 540,000.00 18 银行长期借款 825,000.00 19 应支付给光华公司的购料款 375,000.00 20 本月未交的税金 675,000.00
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A.
B.
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A.
on your account
B.
on your cost
C.
at your cost
D.
at your account
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A.
adopt
B.
hold
C.
cover
D.
load
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A.
made out
B.
turned out
C.
worked out
D.
taken out
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