问答题

在《Excel财务会计》工作簿中新建“检查81”表，完成以下工作任务：
（1）根据图8-28左部的字段列表，建立一张会计凭证表。

图8-28 Excel字段列表（左）与数据透视表（右）
（2）在会计凭证表中录入成商公司2023年3月1日的三笔会计分录：
a．销售产品25 000元，增值税13%，款项存入工行。
b．采购原材料入库15 000元，增值税率13%，用工行存款支付。
c．出纳从工行提取现金900元。
（3）创建数据透视表在会计凭证表的M1单元格；生成有一级科目、二级科目的汇总表，如图8-28右部所示。
工作要求：
（1）完成会计凭证表的设计、分录编制；完成数据透视表的插入与修改。
（2）填入图8-28左部字段列表中各编辑框显示的内容。
（3）填入图8-28右部数据透视表中相关单元格的金额。
(30.0分)

【参考答案】

（1）Excel2007-Excel2016将字段列表中的相关字段，拖动到各编辑框，如附图左部所示。再修改修饰数据透视表。

（2）Excel 2003及其以前版本需在“数据透视表向导”中，两次单击“下一步”按钮，选择数据透视表显示在现有工作表，选定显示的起始单元格后，才能单击“完成”按钮。然后通过字段列表下部的“添加到”，如附图右部所示，完成字段的添加：页面区域（年、月），行区域（一级科目、二级科目），数据区域（借方金额、贷方金额）。再修改修饰数据透视表。最终的工作成果将显示如下图。

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