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企业会计招聘笔试试题及答案

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企业会计招聘笔试试题及答案企业会计招聘笔试试题及答案 企业会计岗位招聘笔试试题 一、,选择题(本大题20个小题,每题2分,共40分,每题只有一个正确答案) 1、“有借必有贷,借贷必相等”的记账规则适用于(c ) A、单式记账法 B、收付记账法 C、借贷记账法 D、增减记账法 2、从银行提取现金,一般应编制( d ) A、现金收款凭证 B、现金付款凭证 C、银行存款收款凭证 D、银行存款付款凭证 3、现金日记账的外表形式一般为 ( a ) A、订本式 B、活页式 C、卡片式 D、多栏式 4、某企业2001年度利润总额为8万元,...

企业会计招聘笔试试题及答案
企业会计招聘笔试试题及答案 企业会计岗位招聘笔试试题 一、,选择题(本大题20个小题,每题2分,共40分,每题只有一个正确答案) 1、“有借必有贷,借贷必相等”的 记账 代理记账协议doc空白记账凭证模板下载excel记账凭证下载代理记账合同记账表格 规则适用于(c ) A、单式记账法 B、收付记账法 C、借贷记账法 D、增减记账法 2、从银行提取现金,一般应编制( d ) A、现金收款凭证 B、现金付款凭证 C、银行存款收款凭证 D、银行存款付款凭证 3、现金日记账的外 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 形式一般为 ( a ) A、订本式 B、活页式 C、卡片式 D、多栏式 4、某企业2001年度利润总额为8万元,年末结账后资产总额22万元,负债总额8万元,资本公积2万元,盈余公积1万元,未分配利润1万元,则实收资本为( d ) A、8万元 B、12万元 C、42万元 D、10万元 5、某企业“应收账款”账户所属A、B、C三个明细账户的期末余额分别为A明细账户借方余额500元,B明细账户贷方余额1200元,C明细账户借方余额4000元。按照平行登记原则,“应收账款”总账账户期末余额为( c ) A、5700元 B、4500元 C、3300元 D、1200元 6、某企业7月1日存货结存数量为200件,单价为4元;7月2日发出存货150件;7月5日购进存货200件,单价4.4元;7月7日发出存货100件。在对存货发出采用移动加权平均法核算的情况下,7月7日结存存货的实际成本为( a ) A、648元 B、432元 C、1080元 D、1032元 7、某企业2004年6月20日自行建造的一条生产线投入使用,该生产线建造成本为740万元,预计使用年限为5年,预计净残值为20万元。在采用年数总和法计提折旧的情况下,2004年该设备应计提的折旧额为( c ) A、240万元 B、140万元 C、120万元 D、148万元 8、某企业研制一项新技术,该企业在此项研究过程中支付调研费30000元,支付人工费40000元。在开发过程中支付材料费60000元,人工费30000元,企业辅助生产车间为新技术开发阶段提供服务总计50000元,并最终取得专利权。假设开发过程中发生的支出均可资本化。则该项专利权的入账价值为( b ) A、90000元 B、140000元 C、160000元 D、170000元 9、甲工业企业2007年4月份产品销售收入200000元,发生一笔3月份的销售退回50000元,另给购货方折让15000元,月末填制“利润表”时,“营业收入”项目填列( c ) A、150000元 B、200000元 C、135000元 D、185000元 10、AGF公司应收账款总账借方科目余额8000万元,其明细账借方余额合计12000万元,贷方明细账余额4000万元;预收账款总账贷方科目余额10000万元,其明细账贷方余额合计18000万元,借方明细账余额8000万元。资产负债表中“应收账款”项目填列金额为( d ) A、8000万元 B、12000万元 C、16000万元 D、20000万元 11、下列项目中,属于增值税征收范围的是( c ) A、房地产公司销售商品房 B、企业转让无形资产 C、自来水公司销售自来水 D、歌舞厅销售烟、酒、饮料 main construction machines configured list of main construction equipment number equipment name model units number remark, lifting and transportation equipment 1 car SCC6000 3 2 1 rental car SCC2600 1 rental car QY50C 2 4 car QY25C 4-owned 5-owned truck crane QY12C 3 6 TC6024 tower crane-owned 2-7 TC5513 3 tower cranes-lease 8 upgrade SMZ20 3 owned 9 flatbed trailer 10 truck 25t 50T 2 rental 5-owned 11 tools 1.5T set SY5250GJB3A 2-owned 12 concrete pump truck set 5 lease 13 SY5310THB40R 14 2 rental of concrete pump truck forklift truck 5T 1-owned 25t 2 owned 16 15 electric winch hoists 10T 3 owned 17 manual hoists 10T 40 owned 18 manual hoists 5T 10 owned 19 manual Hu Lu 2T 3T 10 owned 20 manual hyacinth 10 owned 21 hydraulic jack 20T 15 owned 22 hydraulic jack 10T 10-owned three-, welding and lathe equipment and pipeline installation machinery 1 C620 3 2 radial drilling machine-owned Z50 4 3-owned semi-automatic cutting machine GZ-100A 15-owned 4 wheel cutter φ 400 20 5 plasma cutting machine 25-owned owned φ 150 100-owned 6 angle grinder 7 angle grinder diameter 100 180 owned 8 internal grinding machine 75 owned 9 electric test pump SY600 4-owned 2U-6/8 10 portable air compressor 2-owned 1/2 ″ ~4 ″ 11 tube Bender 5-owned 12 electric pipe threader 5 out of ... A comprehensive system of education for construction through technology to give the low-down, deeper knowledge of engineering construction personnel, enhance the quality of construction, security, and civil construction. (2) machine check: needed for construction machinery inventory verification, see construction equipment, machinery is intact, a variety of motor are working properly, is safe and reliable. Detection tools are complete and in good condition, discovered the problem in time to replace or repair. (3) all pipes, pipe fittings, valves, welding material must have the materials quality certificate, its content and form must 12、职工张某出差归来,报销差旅费200元,交回多余现金100元,应编制的记账凭证是( c) A、收款凭证 B、转账凭证 C、收款凭证和转账凭证 D、收款凭证和付款凭证 13、以下不属于原始凭证的是( d ) A、火车票 B、 领料单 仓库领料单模板领料单批量打印模板材料领料单研发费用领料单领料单表格模板 C、增值税专用发票 D、经济 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 14、生产企业购入材料发生的外地运杂费等采购费用应计入(b ) A、管理费用 B、材料物资采购成本 C、生产成本 D、销售费用 15、企业发生的年度亏损,可以用下一年的税前利润弥补,下一年不足弥补时可延续税前利润弥补的年限是( a ) A、五年内 B、一年内 C、三年内 D、二年内 16、为商品销售部门人员支付的社会保险费,应计入( c ) A、销售费用 B、营业税金及附加 C、管理费用 D、其他业务支出 17、甲公司将自产的一批应税消费品(非金银首饰)用于在建 工程 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 。该批消费品成本为300万元,计税价格为500万元。该批消费品适用的增值税税率17%,消费税税率10%。据此计算,应计入在建工程成本的金额为( c )500*0.17+500*0.1+300 A、350万元 B、385万元 C、435万元 D、635万元 18、乙企业“应付账款”总账贷方科目余额65000万元,其明细账贷方余额合计95000万元,借方明细账余额合计30000万元;“预付账款”总账借方科目余额36000万元,其明细账借方余额合计93000万元,贷方明细账余额合计57000万元。资产负债表中“应付账款”项目填列金额为( a )。 A、152000万元 B、65000万元 C、122000万元 D、95000万元 19、甲企业将一栋房屋无偿赠与乙公司,按规定下列说法正确的是( c ) A、甲不用缴税 B、甲应缴增值税 C、甲应缴营业税 D、甲应缴房产税 20、纳税人在计算应纳税所得额时,不允许作为税金项目从收入总额中扣除的税金是( a ) A、增值税 B、消费税 C、土地增值税 D、营业税 二 业务题(本大题3个小题,共60分) 1、申达有限公司2008年6月30日,银行存款日记账的结存余额为36986元,而银行送来的对账单结存余额为43186元。经逐笔核对,查明有以下几笔“未达账项”: (1)6月29日,银行为企业代付电话费1600元,而付款通知未送达企业。 (2)6月30日,外地汇来货款5600元,银行收妥入账,企业尚未入账。 (3)6月30日,企业开出转账支票2000元,持票人尚未解交银行。 (4)6月30日,银行计入企业结算户存款利息200元,尚未接到通知,故企业未入账。 要求:根据以上资料编制“银行存款余额调节表”。(10分) 银行存款余额调节表 项目 金额 项目 金额 main construction machines configured list of main construction equipment number equipment name model units number remark, lifting and transportation equipment 1 car SCC6000 3 2 1 rental car SCC2600 1 rental car QY50C 2 4 car QY25C 4-owned 5-owned truck crane QY12C 3 6 TC6024 tower crane-owned 2-7 TC5513 3 tower cranes-lease 8 upgrade SMZ20 3 owned 9 flatbed trailer 10 truck 25t 50T 2 rental 5-owned 11 tools 1.5T set SY5250GJB3A 2-owned 12 concrete pump truck set 5 lease 13 SY5310THB40R 14 2 rental of concrete pump truck forklift truck 5T 1-owned 25t 2 owned 16 15 electric winch hoists 10T 3 owned 17 manual hoists 10T 40 owned 18 manual hoists 5T 10 owned 19 manual Hu Lu 2T 3T 10 owned 20 manual hyacinth 10 owned 21 hydraulic jack 20T 15 owned 22 hydraulic jack 10T 10-owned three-, welding and lathe equipment and pipeline installation machinery 1 C620 3 2 radial drilling machine-owned Z50 4 3-owned semi-automatic cutting machine GZ-100A 15-owned 4 wheel cutter φ 400 20 5 plasma cutting machine 25-owned owned φ 150 100-owned 6 angle grinder 7 angle grinder diameter 100 180 owned 8 internal grinding machine 75 owned 9 electric test pump SY600 4-owned 2U-6/8 10 portable air compressor 2-owned 1/2 ″ ~4 ″ 11 tube Bender 5-owned 12 electric pipe threader 5 out of ... A comprehensive system of education for construction through technology to give the low-down, deeper knowledge of engineering construction personnel, enhance the quality of construction, security, and civil construction. (2) machine check: needed for construction machinery inventory verification, see construction equipment, machinery is intact, a variety of motor are working properly, is safe and reliable. Detection tools are complete and in good condition, discovered the problem in time to replace or repair. (3) all pipes, pipe fittings, valves, welding material must have the materials quality certificate, its content and form must 2、DEF工厂2008年9月份发生如下部分经济业务,编制会计分录(“除生产成本”、“库存商品”、“应缴税费”账户外,其余账户的明细账户设置可不作要求)。(28分) (1)收到甲公司投入的新设备一套,公允价值400000元。 (2)向中国工商银行申请取得期限为3年的借款200000元,存入银行存款账户。 (3)用现金支付办公费400元,其中生产车间300元,管理部门100元。 (4)以银行存款支付广告费9000元。 (5)销售给乙公司A产品300件,单位售价400元,增值税销项税额20400元;B产品100件,单位售价500元,增值税销项税额8500元;款项已收存银行存款户。 (6)从银行提取现金20000元,备发工资。 (7)以现金20000元发放工资。 (8)本月领用材料如下:生产A产品领用材料60000元,B产品领用材料30000main construction machines configured list of main construction equipment number equipment name model units number remark, lifting and transportation equipment 1 car SCC6000 3 2 1 rental car SCC2600 1 rental car QY50C 2 4 car QY25C 4-owned 5-owned truck crane QY12C 3 6 TC6024 tower crane-owned 2-7 TC5513 3 tower cranes-lease 8 upgrade SMZ20 3 owned 9 flatbed trailer 10 truck 25t 50T 2 rental 5-owned 11 tools 1.5T set SY5250GJB3A 2-owned 12 concrete pump truck set 5 lease 13 SY5310THB40R 14 2 rental of concrete pump truck forklift truck 5T 1-owned 25t 2 owned 16 15 electric winch hoists 10T 3 owned 17 manual hoists 10T 40 owned 18 manual hoists 5T 10 owned 19 manual Hu Lu 2T 3T 10 owned 20 manual hyacinth 10 owned 21 hydraulic jack 20T 15 owned 22 hydraulic jack 10T 10-owned three-, welding and lathe equipment and pipeline installation machinery 1 C620 3 2 radial drilling machine-owned Z50 4 3-owned semi-automatic cutting machine GZ-100A 15-owned 4 wheel cutter φ 400 20 5 plasma cutting machine 25-owned owned φ 150 100-owned 6 angle grinder 7 angle grinder diameter 100 180 owned 8 internal grinding machine 75 owned 9 electric test pump SY600 4-owned 2U-6/8 10 portable air compressor 2-owned 1/2 ″ ~4 ″ 11 tube Bender 5-owned 12 electric pipe threader 5 out of ... A comprehensive system of education for construction through technology to give the low-down, deeper knowledge of engineering construction personnel, enhance the quality of construction, security, and civil construction. (2) machine check: needed for construction machinery inventory verification, see construction equipment, machinery is intact, a variety of motor are working properly, is safe and reliable. Detection tools are complete and in good condition, discovered the problem in time to replace or repair. (3) all pipes, pipe fittings, valves, welding material must have the materials quality certificate, its content and form must 元,生产车间一般耗用3000元,管理部门一般耗用2000元。 (9)分配本月应付职工工资20000元,其中生产A产品工人工资9000元,B产品工人工资6000元,生产车间管理人员工资2000元,企业管理人员工资3000元。 (10)本月计提固定资产折旧7000元,其中生产车间固定资产折旧4500元,企业管理部门固定资产折旧2500元。 (11)预提本月短期借款利息2000元。 (12)本月发生制造费用9800元,分配转入生产成本,其中A产品负担6000元,B产品负担3800元。 (13)结转本月完工入库产品的生产成本,其中A产品400件全部完工,总成本为100000元,B产品200件全部完工,总成本为60000元。 (14)以银行存款上缴本月增值税12000元。 3、DEF公司2008年9月份损益类账户发生额为:主营业务收入(贷)170000元,主营业务成本(借)105000元,销售费用(借)9000元,营业税金及附加(借)1200元,管理费用(借)7600元,财务费用(借)2000元,营业外支出(借)2200元。(22分) 要求: main construction machines configured list of main construction equipment number equipment name model units number remark, lifting and transportation equipment 1 car SCC6000 3 2 1 rental car SCC2600 1 rental car QY50C 2 4 car QY25C 4-owned 5-owned truck crane QY12C 3 6 TC6024 tower crane-owned 2-7 TC5513 3 tower cranes-lease 8 upgrade SMZ20 3 owned 9 flatbed trailer 10 truck 25t 50T 2 rental 5-owned 11 tools 1.5T set SY5250GJB3A 2-owned 12 concrete pump truck set 5 lease 13 SY5310THB40R 14 2 rental of concrete pump truck forklift truck 5T 1-owned 25t 2 owned 16 15 electric winch hoists 10T 3 owned 17 manual hoists 10T 40 owned 18 manual hoists 5T 10 owned 19 manual Hu Lu 2T 3T 10 owned 20 manual hyacinth 10 owned 21 hydraulic jack 20T 15 owned 22 hydraulic jack 10T 10-owned three-, welding and lathe equipment and pipeline installation machinery 1 C620 3 2 radial drilling machine-owned Z50 4 3-owned semi-automatic cutting machine GZ-100A 15-owned 4 wheel cutter φ 400 20 5 plasma cutting machine 25-owned owned φ 150 100-owned 6 angle grinder 7 angle grinder diameter 100 180 owned 8 internal grinding machine 75 owned 9 electric test pump SY600 4-owned 2U-6/8 10 portable air compressor 2-owned 1/2 ″ ~4 ″ 11 tube Bender 5-owned 12 electric pipe threader 5 out of ... A comprehensive system of education for construction through technology to give the low-down, deeper knowledge of engineering construction personnel, enhance the quality of construction, security, and civil construction. (2) machine check: needed for construction machinery inventory verification, see construction equipment, machinery is intact, a variety of motor are working properly, is safe and reliable. Detection tools are complete and in good condition, discovered the problem in time to replace or repair. (3) all pipes, pipe fittings, valves, welding material must have the materials quality certificate, its content and form must (1) 将损益类账户发生额结转到“本年利润”账户中,并计算利润总额。 (1)借:主营业务收入170000 借:本年利润 127000 贷:本年利润 170000 贷:主营业务成本105000 销售费用 9000 营业税金及附加 1200 财务费用 7600 营业外支出 2200 利润总额:170000-105000-9000-1200-7600-2000-2200=43000 (2) 经计算所得税为14190元,试作出结转所得税及转入“本年利润”账户的 会计分录,并计算净利润。 借:所得税费用 14190 借:本年利润 14190 贷:应交税费——应交所得税14190 贷:所得税费用 14190 净利润:43000-14190=28810 (3) 按净利润的10%提取法定盈余公积并编制会计分录。 提取法定盈余公积:28810*10%=2881 借:利润分配——提取法定盈余公积 2881 贷:盈余公积——法定盈余公积 2881 (4) 结转本年利润及利润分配明细账。 借:本年利润 28810 贷:利润分配——未分配利润 28810 借:利润分配——未分配利润 2881 贷:利润分配——提取法定盈余公积2881 (5) 根据以上资料编制利润表。 利润表 编制单位:DEF工厂 2008年9月 项目 本期金额 上期金额 一、营业收入 170000 减:营业成本 105000 营业税金及附加 1200 销售费用 9000 管理费用 7600 ( 略 ) 财务费用 2000 二、营业利润 45200 减:营业外支出 2200 三、利润总额 43000 减:所得税费用 14190 四、净利润 28810 main construction machines configured list of main construction equipment number equipment name model units number remark, lifting and transportation equipment 1 car SCC6000 3 2 1 rental car SCC2600 1 rental car QY50C 2 4 car QY25C 4-owned 5-owned truck crane QY12C 3 6 TC6024 tower crane-owned 2-7 TC5513 3 tower cranes-lease 8 upgrade SMZ20 3 owned 9 flatbed trailer 10 truck 25t 50T 2 rental 5-owned 11 tools 1.5T set SY5250GJB3A 2-owned 12 concrete pump truck set 5 lease 13 SY5310THB40R 14 2 rental of concrete pump truck forklift truck 5T 1-owned 25t 2 owned 16 15 electric winch hoists 10T 3 owned 17 manual hoists 10T 40 owned 18 manual hoists 5T 10 owned 19 manual Hu Lu 2T 3T 10 owned 20 manual hyacinth 10 owned 21 hydraulic jack 20T 15 owned 22 hydraulic jack 10T 10-owned three-, welding and lathe equipment and pipeline installation machinery 1 C620 3 2 radial drilling machine-owned Z50 4 3-owned semi-automatic cutting machine GZ-100A 15-owned 4 wheel cutter φ 400 20 5 plasma cutting machine 25-owned owned φ 150 100-owned 6 angle grinder 7 angle grinder diameter 100 180 owned 8 internal grinding machine 75 owned 9 electric test pump SY600 4-owned 2U-6/8 10 portable air compressor 2-owned 1/2 ″ ~4 ″ 11 tube Bender 5-owned 12 electric pipe threader 5 out of ... A comprehensive system of education for construction through technology to give the low-down, deeper knowledge of engineering construction personnel, enhance the quality of construction, security, and civil construction. (2) machine check: needed for construction machinery inventory verification, see construction equipment, machinery is intact, a variety of motor are working properly, is safe and reliable. Detection tools are complete and in good condition, discovered the problem in time to replace or repair. (3) all pipes, pipe fittings, valves, welding material must have the materials quality certificate, its content and form must 利润表 编制单位:DEF工厂 2008年9月 项目 本期金额 上期金额 一、营业收入 减:营业成本 营业税金及附加 销售费用 管理费用 ( 略 ) 财务费用 二、营业利润 减:营业外支出 三、利润总额 减:所得税费用 四、净利润 答案 一选择题 1-5 CDADC 6-10 ACBCD 11-15CCDBA 16-20 CCACA 二业务题 1、 银行存款余额调节表 项目 金额 项目 金额 银行对账单余额 43186 企业银行存款日记账余额 36986 加:企业已收银行未收款 加:银行已收企业未收款 5600 200 减:企业已付银行未付款 2000 减:银行已付企业未付款 1600 调整后的存款余额 41186 调整后的存款余额 41186 2、 (1)借:固定资产 400000 (2)借:银行存款 200000 贷:实收资产 400000 贷:长期借款200000 (3)借:制造费用 300 (4)借:销售费用 9000 管理费用 100 贷:银行存款 9000 贷:库存现金 400 (5)借:银行存款 198900 (6)借:库存现金 20000 贷:主营业务收入170000 贷:银行存款 20000 应交税费—应交增值税(销项)28900 (7)借:应付职工薪酬 20000 (8)借:生产成本——甲产品 60000 贷:库存现金 20000 ——乙产品 30000 制造费用 3000 main construction machines configured list of main construction equipment number equipment name model units number remark, lifting and transportation equipment 1 car SCC6000 3 2 1 rental car SCC2600 1 rental car QY50C 2 4 car QY25C 4-owned 5-owned truck crane QY12C 3 6 TC6024 tower crane-owned 2-7 TC5513 3 tower cranes-lease 8 upgrade SMZ20 3 owned 9 flatbed trailer 10 truck 25t 50T 2 rental 5-owned 11 tools 1.5T set SY5250GJB3A 2-owned 12 concrete pump truck set 5 lease 13 SY5310THB40R 14 2 rental of concrete pump truck forklift truck 5T 1-owned 25t 2 owned 16 15 electric winch hoists 10T 3 owned 17 manual hoists 10T 40 owned 18 manual hoists 5T 10 owned 19 manual Hu Lu 2T 3T 10 owned 20 manual hyacinth 10 owned 21 hydraulic jack 20T 15 owned 22 hydraulic jack 10T 10-owned three-, welding and lathe equipment and pipeline installation machinery 1 C620 3 2 radial drilling machine-owned Z50 4 3-owned semi-automatic cutting machine GZ-100A 15-owned 4 wheel cutter φ 400 20 5 plasma cutting machine 25-owned owned φ 150 100-owned 6 angle grinder 7 angle grinder diameter 100 180 owned 8 internal grinding machine 75 owned 9 electric test pump SY600 4-owned 2U-6/8 10 portable air compressor 2-owned 1/2 ″ ~4 ″ 11 tube Bender 5-owned 12 electric pipe threader 5 out of ... A comprehensive system of education for construction through technology to give the low-down, deeper knowledge of engineering construction personnel, enhance the quality of construction, security, and civil construction. (2) machine check: needed for construction machinery inventory verification, see construction equipment, machinery is intact, a variety of motor are working properly, is safe and reliable. Detection tools are complete and in good condition, discovered the problem in time to replace or repair. (3) all pipes, pipe fittings, valves, welding material must have the materials quality certificate, its content and form must 管理费用 2000 贷:原材料 95000 (9)借:生产成本——甲产品9000 (10)借:制造费用 4500 ——乙产品 6000 管理费用 2500 制造费用 2000 贷:累计折旧 7000 管理费用 3000 贷:应付职工薪酬 20000 (11)借:财务费用 2000 (12)借:生产成本——甲产品6000 贷:应付利息2000 ——乙产品 3800 贷:制造费用 9800 (13)借:库存商品——甲产品100000 (14)借:应交税费——应交增值税 (已交税金)12000 ——乙产品60000 贷:生产成本——甲产品100000 贷:银行存款 12000 ——乙产品60000 3、 (1)借:主营业务收入170000 借:本年利润 127000 贷:本年利润 170000 贷:主营业务成本105000 销售费用 9000 营业税金及附加 1200 财务费用 7600 营业外支出 2200 利润总额:170000-105000-9000-1200-7600-2000-2200=43000 (2)借:所得税费用 14190 借:本年利润 14190 贷:应交税费——应交所得税14190 贷:所得税费用 14190 净利润:43000-14190=28810 (3)提取法定盈余公积:28810*10%=2881 借:利润分配——提取法定盈余公积 2881 贷:盈余公积——法定盈余公积 2881 (4)借:本年利润 28810 贷:利润分配——未分配利润 28810 借:利润分配——未分配利润 2881 贷:利润分配——提取法定盈余公积2881 (5) 利润表 编制单位:DEF工厂 2008年9月 项目 本期金额 上期金额 一、营业收入 170000 减:营业成本 105000 main construction machines configured list of main construction equipment number equipment name model units number remark, lifting and transportation equipment 1 car SCC6000 3 2 1 rental car SCC2600 1 rental car QY50C 2 4 car QY25C 4-owned 5-owned truck crane QY12C 3 6 TC6024 tower crane-owned 2-7 TC5513 3 tower cranes-lease 8 upgrade SMZ20 3 owned 9 flatbed trailer 10 truck 25t 50T 2 rental 5-owned 11 tools 1.5T set SY5250GJB3A 2-owned 12 concrete pump truck set 5 lease 13 SY5310THB40R 14 2 rental of concrete pump truck forklift truck 5T 1-owned 25t 2 owned 16 15 electric winch hoists 10T 3 owned 17 manual hoists 10T 40 owned 18 manual hoists 5T 10 owned 19 manual Hu Lu 2T 3T 10 owned 20 manual hyacinth 10 owned 21 hydraulic jack 20T 15 owned 22 hydraulic jack 10T 10-owned three-, welding and lathe equipment and pipeline installation machinery 1 C620 3 2 radial drilling machine-owned Z50 4 3-owned semi-automatic cutting machine GZ-100A 15-owned 4 wheel cutter φ 400 20 5 plasma cutting machine 25-owned owned φ 150 100-owned 6 angle grinder 7 angle grinder diameter 100 180 owned 8 internal grinding machine 75 owned 9 electric test pump SY600 4-owned 2U-6/8 10 portable air compressor 2-owned 1/2 ″ ~4 ″ 11 tube Bender 5-owned 12 electric pipe threader 5 out of ... A comprehensive system of education for construction through technology to give the low-down, deeper knowledge of engineering construction personnel, enhance the quality of construction, security, and civil construction. (2) machine check: needed for construction machinery inventory verification, see construction equipment, machinery is intact, a variety of motor are working properly, is safe and reliable. Detection tools are complete and in good condition, discovered the problem in time to replace or repair. (3) all pipes, pipe fittings, valves, welding material must have the materials quality certificate, its content and form must 营业税金及附加 1200 销售费用 9000 管理费用 7600 ( 略 ) 财务费用 2000 二、营业利润 45200 减:营业外支出 2200 三、利润总额 43000 减:所得税费用 14190 四、净利润 28810 main construction machines configured list of main construction equipment number equipment name model units number remark, lifting and transportation equipment 1 car SCC6000 3 2 1 rental car SCC2600 1 rental car QY50C 2 4 car QY25C 4-owned 5-owned truck crane QY12C 3 6 TC6024 tower crane-owned 2-7 TC5513 3 tower cranes-lease 8 upgrade SMZ20 3 owned 9 flatbed trailer 10 truck 25t 50T 2 rental 5-owned 11 tools 1.5T set SY5250GJB3A 2-owned 12 concrete pump truck set 5 lease 13 SY5310THB40R 14 2 rental of concrete pump truck forklift truck 5T 1-owned 25t 2 owned 16 15 electric winch hoists 10T 3 owned 17 manual hoists 10T 40 owned 18 manual hoists 5T 10 owned 19 manual Hu Lu 2T 3T 10 owned 20 manual hyacinth 10 owned 21 hydraulic jack 20T 15 owned 22 hydraulic jack 10T 10-owned three-, welding and lathe equipment and pipeline installation machinery 1 C620 3 2 radial drilling machine-owned Z50 4 3-owned semi-automatic cutting machine GZ-100A 15-owned 4 wheel cutter φ 400 20 5 plasma cutting machine 25-owned owned φ 150 100-owned 6 angle grinder 7 angle grinder diameter 100 180 owned 8 internal grinding machine 75 owned 9 electric test pump SY600 4-owned 2U-6/8 10 portable air compressor 2-owned 1/2 ″ ~4 ″ 11 tube Bender 5-owned 12 electric pipe threader 5 out of ... A comprehensive system of education for construction through technology to give the low-down, deeper knowledge of engineering construction personnel, enhance the quality of construction, security, and civil construction. (2) machine check: needed for construction machinery inventory verification, see construction equipment, machinery is intact, a variety of motor are working properly, is safe and reliable. Detection tools are complete and in good condition, discovered the problem in time to replace or repair. (3) all pipes, pipe fittings, valves, welding material must have the materials quality certificate, its content and form must
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