四、多项选择题（每小题3分，共30分。每题至少有两个正确答案）
题号 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
答案 | ABDE | ACD | ABCD | AB | ABCD | ABC | ABCD | AB | ABCD | ABCD |
五、业务题（本题共20分）
(1)会计分录：
_ ①借：银行存款______________________________________________ 200 000
_____ 贷：实收资本__________________________________________________ 200 000
_ ②借：固定资产_________________ ___________________________ 100 000
_____ 贷：银行存款__________________________________________________ 100 000
_ ③借：材料采购________________________________________________ 50 000
_____ 贷：银行存款___________________________________________________ 50 000
_ ④借：管理费用___ _____________________________________________ 1 800
_______ 现金_______________________________________________________ 200
_____ 贷：其他应收款__________________________________________________ 2 000
_ ⑤借：管理费用____________________________________________________ 300
_____ 贷：待摊费用______________________________________________________ 300
_ ⑥借：管理费用__________________________________________________ 1 000
_____ 贷：预提费用____________________________________________________ 1 000
_ ⑦借：应付职工薪酬——福利费____________________________________ 2 000
_____ 贷：银行存款____________________________________________________ 2 000