题目内容

企业是主要生产A、B、C三种产品的单位,产品加工时定额和2008年的订单如表1所示.预计该企业2008年的定额完成率为110%,废品率为3%,员工出勤率为95%(P29)
表1产品工时定额和订单
计算该企业2008年生产人员人数。

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SECTION A COMPOSITION
Travel has become part of our life. And more and more of us have come to know the significance of travel through our own experience.Write on ANSWER SHEET ONE a composition of about 150 words on the following topic:
TRAVEL BROADENS THE MIND
You are to write in three parts.
In the first part, state what the topic actually means to you.
In the second part, give one or two examples to illustrate your ideas.
In the last part, bring what you have written to a natural conclusion or a summary.
Marks will be awarded for content, organization, grammar and appropriacy. Failure to follow the instructions may result in a loss of marks.
SECTION B NOTE-WRITING [10 MIN.]
Write on ANSWER SHEET ONE a note of about 50-60 words based on the following situation:
Yesterday you failed to turn up for the appointment with your teacher, Profess or Wang. Write him a note of apology and make a request for another meeting. You should also suggest the time for the requested meeting.Marks will be awarded for content, organization, grammar and appropriacy.

环球公司2008年11月份部分账户期初余额如表2所示,同时11月份发生以下经济业务。(本题24分)
表2
环球公司2008年11月份部分账户的期初余额单位:元
要求:
(1)编制各笔经济业务的会计分录。
①用银行存款偿付前欠货款30000元。

2009年3月5日,该公司收到银行寄送的银行对账单,银行对账单数据表明,该公司2009年2月28日银行存款余额为304 000元。经逐步核对,发现有以下几笔未达账项,请根据“2”题得出的公司银行存款日记账余额及所给出的相关资料填制银行存款余额调节表。(本小题8分)
①2月15日,以银行存款偿还前欠货教37 000元,公司已登记人账,银行尚未登记人账。
②2月19日,将现金10 000元存入银行,公司已登记人账,银行尚未登记入账。
③2月25日,收到销售款50 000元,银行已登记人账,但公司尚未收到收款通知单,未登记入账.
④2月28日,银行代扣公司应付水电费15 000元,银行已登记人账,公司尚未收到付款通知单,未登记入账

资料1:
资料4:现行市场售价普通电话450元,无绳电话760元。

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