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校长为学校学生道路交通安全工作第一责任人，负责校（园）内的道路交通安全管理工作和学生出行的道路交通安全教育，以及学生春(秋)游和其他教育教学活动的道路交通安全管理工作centerpinchecksandanchoringtheinnercylinder.AccordingtoWhilecouplingalignmentshouldkeepoiloutofcavityandlocatetherotoraxisneckraisedarewithintheprescribedlimits,thereshouldbenogaps,Horn,HornandHorn0.05mmfeelergaugesfitinto.Centercoupling,condenserwaterfillingandwater-filledaccordingtofactoryrequirement.ForcouplingthreesupportedrotorCenter,themouthunderthecouplingbetweenthevalueshouldbeasstipulatedinthemanufacturer,usually0.15~0.25mm.Inthecaseofcouplingconnection,ifpossible,liftingonlyonebearingendofthesupportbearingoftherotor,removethebearing,fittedwithspecialtilesandspecialliftingtools,discrotors,checkthejournalfluttertile,shouldgenerallybelessthan0.10MM.Whenthecouplingsandrotorcomeswhenthereisaconflict,thecouplingCentreshallprevail.6.4.5.2.2shaftlookingfor:...6.4.5.3.Provisionalboltconfirmedthepositioningoftherotorsize,aswellasthecouplingbetweentheadjustmentshimthicknessaccuracy,drawingstomeetthetechnicalrequirements.Plane,cylindricalandcleanthecouplingboltholesshouldbecleanandwithoutburrs,scrapironandgrease-free,relativepositionofthecouplingaccordingtothedrawingrequirementsare.Couplingtopscrews,rounddistanceapart,indicatorstomonitormovementoftheaircraft,itsvalueisallowedtopassthevalueaxismoving,mountedadjustmentpads,notepadsinstallationdirectionguidepincouplingwithprocessendclosed.Thebackwheelsslowlytightened,when2mmorso,withstandardwhitebarswheretwobackwheelboltholemeasurementaboveandbelow,confirmtwobackwheelboltholeconcentricity.Then,thesymmetricalhorizontalmounttwotemporaryboltstightened,attentiontomonitordialindicator,theninstallthesymmetricaltemporarybolts,thistimesitesslowlymovingrotor,inthemeasuredcircumferenceof8equalpartsbackwheelrimrock,eachmeasuringrelativechangesinvalueshouldbelessthan0.02mm.6.4.5.4couplingreamedandpairedboltreamingdiereamer,adjustablereamers,boringmill,inseveralways.6.4.5.4.1Generalrequirementsbeforereamingorboring,2013年中级财务会计练习题考试模块：会计手工操作考试时量：150分钟一、注意事项1、填制凭证时根据资料给定的人员名单在相应位置签章；2、设置账簿时，在摘要栏写明“上年结转”；3、考试结束后，注意用具摆放整齐，保持桌面及周围环境的整洁。二、考试要求（一）完成下列账户的设置、登账及结账工作（结账时必须结出本月合计）1、“原材料”总账；2、银行存款日记账；3、“应收账款——武汉宏伟公司”明细账；4、“原材料——棉麻”数量金额明细账；5、“应交税费——应交增值税”多栏式明细账。（二）根据本期发生的业务填制并审核会计凭证1、填写业务中空白的原始凭证（业务5的增值税专用发票和业务6的银行进账单）2、根据所给的原始凭证或原始凭证汇总表编制记账凭证，其中要求“原材料”、“应收账款”、“应交税费”、“生产成本”写明细科目，其他科目可以不写明细科目；记账凭证要素应填写齐全。3、期末结转损益类账户余额。（三）编制会计报表1、编制资产负债表（金额只填写期末金额）校长为学校学生道路交通安全工作第一责任人，负责校（园）内的道路交通安全管理工作和学生出行的道路交通安全教育，以及学生春(秋)游和其他教育教学活动的道路交通安全管理工作centerpinchecksandanchoringtheinnercylinder.AccordingtoWhilecouplingalignmentshouldkeepoiloutofcavityandlocatetherotoraxisneckraisedarewithintheprescribedlimits,thereshouldbenogaps,Horn,HornandHorn0.05mmfeelergaugesfitinto.Centercoupling,condenserwaterfillingandwater-filledaccordingtofactoryrequirement.ForcouplingthreesupportedrotorCenter,themouthunderthecouplingbetweenthevalueshouldbeasstipulatedinthemanufacturer,usually0.15~0.25mm.Inthecaseofcouplingconnection,ifpossible,liftingonlyonebearingendofthesupportbearingoftherotor,removethebearing,fittedwithspecialtilesandspecialliftingtools,discrotors,checkthejournalfluttertile,shouldgenerallybelessthan0.10MM.Whenthecouplingsandrotorcomeswhenthereisaconflict,thecouplingCentreshallprevail.6.4.5.2.2shaftlookingfor:...6.4.5.3.Provisionalboltconfirmedthepositioningoftherotorsize,aswellasthecouplingbetweentheadjustmentshimthicknessaccuracy,drawingstomeetthetechnicalrequirements.Plane,cylindricalandcleanthecouplingboltholesshouldbecleanandwithoutburrs,scrapironandgrease-free,relativepositionofthecouplingaccordingtothedrawingrequirementsare.Couplingtopscrews,rounddistanceapart,indicatorstomonitormovementoftheaircraft,itsvalueisallowedtopassthevalueaxismoving,mountedadjustmentpads,notepadsinstallationdirectionguidepincouplingwithprocessendclosed.Thebackwheelsslowlytightened,when2mmorso,withstandardwhitebarswheretwobackwheelboltholemeasurementaboveandbelow,confirmtwobackwheelboltholeconcentricity.Then,thesymmetricalhorizontalmounttwotemporaryboltstightened,attentiontomonitordialindicator,theninstallthesymmetricaltemporarybolts,thistimesitesslowlymovingrotor,inthemeasuredcircumferenceof8equalpartsbackwheelrimrock,eachmeasuringrelativechangesinvalueshouldbelessthan0.02mm.6.4.5.4couplingreamedandpairedboltreamingdiereamer,adjustablereamers,boringmill,inseveralways.6.4.5.4.1Generalrequirementsbeforereamingorboring,22、编制利润表（金额只填本期金额）（四）整理装订会计档案1、以制单员身份整理装订会计凭证并填写会计凭证封面。2、未装订的单据与日记账、明细账、总账及会计报表一起按顺序整理并夹好，并和记账凭证一并装于档案袋中。三、考试资料（一）企业基本情况企业名称（所属行业）湖南长进工厂（制造业）主要业务及产品类型衣服（女上装、连衣裙）生产与销售联系电话及单位地址地址：湖南株洲新城荷塘区红港路88号电话：0733-开户行名称及账号中国工商银行车城支行纳税人登记号3002适用税率增值税税率为17%城建税税率7%教育费附加3%，运费按7%抵扣存货核算方法存货采用实际成本计价核算，发出存货成本采用全月一次加权平均法计算确定主要会计岗位及人员会计主管：周庆红制单员：王华审核员：张宇出纳员：陈小兰记账员：李小明（二）2009年12月31日账户余额账户余额表2009年12月31日单位：元总账科目明细科目计量单位数量单价借方余额贷方金额库存现金1200.00银行存款262200.00应收账款100000.00武汉宏伟公司27800.00第二套手工校长为学校学生道路交通安全工作第一责任人，负责校（园）内的道路交通安全管理工作和学生出行的道路交通安全教育，以及学生春(秋)游和其他教育教学活动的道路交通安全管理工作centerpinchecksandanchoringtheinnercylinder.AccordingtoWhilecouplingalignmentshouldkeepoiloutofcavit