审计署计算机中级考试会电语句docWord格式.docx
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审计署计算机中级考试会电语句docWord格式.docx
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selectiperiod〔会计期间],csign〔凭证类别],ino_id[凭证号],inid〔行号]/dbill_date[制单日期],iflag[凭证有效],edigest[摘要],ccode[科目编码(与科目主表关联)],md[借方金额],
me[贷方金额],ccode_equal〔对方科目],coutbillsign[外部凭证单据类型],coutid[外部凭证单据号]fromGL_accvouch
createview[账户主文件(余额表)]asselect
ccode[科目编码(与科目主表关联)],iperiod[会计期间],
cbegind_c[金额期初方向(借,贷,mb=0时为平)],mb[金额期初],md[金额借方合计],me[金额贷方合计],cendd_c[金额期末方向],me[金额期末]
fromgl_accsum
createview[科目代码表]asselect
ccode[科目代码]/ccode_name[科目名称]/bend[是否末级科目],
igrade[第几级科目]fromcode
1.7检索出摘要包含“劳务”、“费用”等内容的记录
v/here(cdigestlike‘%收%款%,orcdigestlike‘%费%用%,)and(md>
1000ormolOOO)
1.8检索出12月份的主营业务收入明细账
1.9检查凭证表的有效、完整性,对凭证文件借方发生额、贷方发生额进行求和检查借贷是否平衡
selectSUM(md)借方金额合计,sum(me)贷方金额合计,case
whenSUM(md)=sum(me)then,借贷方平衡,
else,借贷方不平衡,
EnD是否平衡
fromdbo.GL_accvouch
检查具体是哪个凭证不平衡
selectiperiod,csign,ino_id,SUM(md)借方金额合计,sum(me)贷方金额合计,case
fromdbo.GL_accvouchgroupbyiperiod,csign,ino_idhaving
SUM(md)<
sum(me)
orderbyiperiod,csign,ino_id
2.1检索出各总账科目的年初余额
selectccode,cbegind_c,mbfromGL_accsum
whereLEN(ccode)=3andiperiod=111orderbyccode
2.2检索出各总账科目的各月借贷方发生额
2.3检索出销售收入与销售成本科目的各月发生额
selecta.iperiod会计期间,a.ccode科目代码,a.me收入,b.ccode支出科目,b.md支出
from(select*fromGL_accsumwhereccodelike1501%1)ajoin(select*fromGL_accsumwhereccodelike1502%1)bona.iperiod=b.iperiod
2.4检索出各总账科目的年末余额selectccode,cbegind_c,mbfromGL_accsumwhereLEN(ccode)=3andiperiod=1121orderbyccode
2.5检索出收入科目各月贷方发生额
selectccode,iperiod,mefromGL_accsum
v/hereccodein(selectccodefromcodev/hereccode_namelike'
%收入%,)或者:
whereccodein('
5011,15111,15411)
2.6检索出销售收入与销售成本科目各月发生额
同2.3
2.7检索出应收账款科目的年末余额
selectccode,mefromGL_accsum
v/hereccodein(selectccodefromcodewhereccode_namelike‘%应1|攵账款%'
)andiperiod^l2
3.1创建一个视图包含期间、凭证类型、凭证号、科目代码、科目名称、摘要、借方金额、贷方金额、对方科目createviewvl
select
iperiod,ino_id,csign,ccode_name,edigest,md,me,ccode_equalfromcodecjoinGL_accvouchgonc.ccode=g.ccode
3.2创建一个视图,包含总账科目代码、总账科目名称、年初余额方向、年初余额等内容
createviewv2as
selectc•ccode,c.ccode_name,cbegind_c,g.mbfromcodecjoinGL_accsumgonc.ccode=g.ccode
whereg.iperiod=landLEN(g.ccode)=3
余额表的另外两种表示方式:
借贷方向式
selectiperiod,csign,ino_idzccode,edigest,借贷方向=
casewhenmdoOthen'
借'
else'
贷,end,金额=md+mc,ccode_equalfromdbo.GL_accvouchorderbyiperiod,ino_id
正负余额式
selectiperiod,csign,ino_id,ccode,edigest,
md借方金额,me贷方金额,
借贷方向=casewhenmd-mc>
0then"
借1else,贷'
end,金额=md-mc,正负金额=md-mc
fromGL_accvouch
orderbyiperiodzino_id
第七章
生成新的科目代码表,科目代码级次结构为3344
selectccode_name,bend,ccode=
case
whenlen(ccode)=5thenleft(ccode,3)+101+right(ccode,2)
whenlen(ccode)=7thenleft(ccode,3)+'
0'
+substring(ccode,4,2)+
1001+right(ccode,2)
whenlen(ccode)=9thenleft(ccode,3)+'
+substring(ccode,4,2)+
1001+substring(ccode,6,2)+1001+right(ccode,2)
elseccodeend
intonewcodefromcode
1.2检索出12月份登记主营业务收入科目的记账凭证
selecta.*fromgl_accvouchajoingi_accvouchb
ona•iperiod=b.iperiodanda.csign=b.csignanda.ino_id=b.ino_idwhereb.iperiod=12andb.ccodelike1501%1
orderbya.iperiod,a.csign,a.ino_idfa.inid
1.3检索出所有通过应收账款科目核算主营业务收入的记账凭证
selectc.*fromgl_accvouchajoingl_accvouchb
ona.csign=b.csignanda.iperiod=b.iperiodanda.ino_id=b.ino_idjoingl_accvouchc
onc•csign=a.csignandc.iperiod=a.iperiodandc.ino_id=a.ino_id
whereb.ccodelike1501%1andb.mc<
0anda.ccodelike1113%1anda.md<
1.4检索出所有确认收入时,未提取应交增值税的收入明细账记录
createviewa_501
select*fromgl_accvouch
whereccodelike1501%1andmc<
createviewa_221
v/hereccodelike1221%1andmc<
selecta.*froma_501a
leftjoina_221b
ona•csign=b.csignanda.iperiod=b.iperiodanda.ino_id=b•ino_idwhereb.ccodeisnull
••查找出确认收入时漏记税款的凭证createviewa_501
selecta.*fromgl_accvouchajoinGL_accvouchb
ona・csign=b.csignanda.iperiod=b.iperiodanda.ino_id=b.ino_idv/hereb.ccodelike1501%1andb.mc<
createviewa_221as
whereccodelike1221%1andmc<
ona,csign=b.csignanda.iperiod=b.iperiodanda.ino_id=b.ino_idvzhereb.ccodeisnull
L5检查所转换数据的有效完整性,需要汇总出凭证文件中各科目的各月发生额与余额文件相关科目的发生额一致性检查。
createviewa_3一凭证表数据
selectccode,iperiod,sum(md)summd,sum(me)summcfromgl_accvouchgroupbyiperiod,ccode
selecta.ccode科目代码,a.iperiod余额表会计期间,
md余额表借方合计,me余额表贷方合计zb.iperiod凭证表会计期间,isnull(summd,0)凭证表借方合计,isnul1(summc,0)凭证表贷方合计fromgl_accsuma
fulljoina_3bona.ccode=b.ccodeanda.iperiod=b.iperiod
whereisnull(a.md,0)oisnull(b.summd,0)or
isnull(a.me,0)oisnul1(b.summc,0)——ora.ccodeisnullorb.ccodeisnullorderbya.ccode,a.iperiod,b.iperiod
createvievjpz
selectccode,iperiod,SUM(md)summd,SUM(me)summcfromGL_accvouch——v/hereibook=l
groupbyccode,iperiod
createviewyeasselectccode,iperiod,md,mefromGL_accsumwhereccodein(selectccodefromcodev/herebend=l)
andiperiodin(selectdistinctiperiodfromGL_accvouch)
selecta.ccode,a.iperiod,a.summd,a.surnmc,b.ccode,b.iperiod,b.md,b.mefrompza
fulljoinyeb
ona・ccode=b.ccodeanda.iperiod=b.iperiod
whereisnul1(a.summd,0)oisnul1(b.md,0)or
isnull(a•summc,0)oisnull(b.me,0)
ora.ccodeisnullorb.ccodeisnull
orderbya.ccode,a.iperiod
1.6从gLaccvouch表中检索计算出各月的销售收入、销售成本、税金(产品销售税金及附加,并计算各月的销售毛利率。
毛利率=(销售收A-isnull销售成^-isnull税金)/销售收入)createviewa_srl
selectccode,iperiod,sum(me)sum_shouru
fromgl_accvouch
whereccodelike1501%1
createviewa_cblas
selectccode,iperiod,sum(md)sum_chengben
v/hereccodelike15021
createviewa_sjlas
selectccode,iperiod,sum(md)sum_shuijin
whereccodelike15041
groupbyccode,iperiodselect*froma_srselect*froma_cbselect*froma_sj
--未排除空值情•况下的检索
selecta.iperiod月份,sum_shou:
ru收入,sum_chengben成本,sum_shuijin税金,((a.sum_shouru-b.sum_chengben-c.sum_shuijin)/a.sum_shouru)毛利率froma_sra
joina_cbb
ona.iperiod=b.iperiodjoina_sjcona•iperiod=c.iperiod
■-排除空值情况下的检索
selectisnull(c.iperiod,isnull(b.iperiod,a.iperiod))月份,isnull(sum_shouru,0)收入,isnull(sum_chengbenf0)成木,isnull(sum_shuijin,0)税金,
毛利率=case
whenisnull(sum_shouru,0)=0then999999999999999999一分母为零除法无意义,
else
(isnull(sum_shouru,0)-isnull(sum_chengben,0)isnull(sum_shuijin,0))/isnull(sum_shouru,0)
end
froma_srla
fulljoina_cblbona.iperiod=b.iperiod
fulljoina_sj1cona.iperiod=c.iperiodselecta.iperiodfisnull(a.srr0)srrisnull(b.cbz0)cbzisnull(c.sj,0)sj,(isnull(a.sr,0)-isnull(b.cb,0)-isnull(c.sjz0))/isnull(a.sr,0)mlrfroma_srafulljoina_cbbona.iperiod=b.iperiodfulljoina_sjcona.iperiod=c.iperiod
1.7审计人员为了进行帐表核对,需要根据帐户主文件(gLaccsum)中所记录的年初余额和交易文件(gLaccvouch)中所记录的交易数据,汇总计算出各总帐科目的年初余额和年末余额••查询结果中应包括三个字段(科目代码,年初余额,年末余额),其中余额的方向通过金额的正负来表示。
createviewv_jyeas
selectleft(ccode,3)ccodel,sum(md)-sum(me)jyjefromgl_accvouch
groupbyLeft(ccode,3)createviewv_ncas
selecttop100percentccodeAncje=
casewhencbegind_c=1®
1thenmbelsemb*(-1)endfromgl_accsum
whereLen(ccode)=3andiperiod=l
orderbyccodeselecta.ccode,a.ncje,isnull(a.ncje,0)+isnull(b.jyje,0)nmjefromvnca
fulljoinv_jyebona.ccode=b.ccodelorderbya.ccode1.8计算各月通过赊销方式实现的销售收入selecta.iperiod,sum(a.me)fromgl_accvouchajoingi_accvouchbona•iperiod=b.iperiodanda.csign=b.csignanda.ino_id=b.ino_idv/hereb.ccodelike1113%1anda.ccodelike1501%1groupbya.iperiod
第九章
1.1检查发货单是否连续编号(断号、重号)
selectcvouchtype,max(cdlcode)发货单号,min(cdlcode)最大号,count(distinctcdlcode)计数fromdispatchlist
groupbycvouchtype
--查找出不正常数据
havingcast(max(cdlcode)asint)-cast(min(cdlcode)asint)+l<
count(distinctcdlcode)
一重号
selectcvouchtype,cdlcode,count(*)fromdispatchlistgroupbycvouchtype,cdlcode
havingcount(*)>
1
1.2检索出所有未登记主营业务收入明细账的发票
createviev/v_501as
select*fromgl_accvouchvzhereccodelike1501%selecta.*fromsalebillvoucha
Leftjoinv_501bona.cvouchtype=b.coutbilisignanda.csbvcode=b.coutid
whereb.coutidisnull
1.3审计人员为检查主营业务收入记账金额是否准确,将主营业务收入明细账与相关发票金额进行核对createviewv_fpas
selecta.cvouchtype,a.esbveode,sum(b.inatmoney)fpje
fromsalebillvouchajoinsalebillvouchsbona.sbvid=b.sbvid
groupbya•cvouchtype,a.esbveode
selecta.iperiod,a.csign,a.ino_id,b.cvouchtype,b.esbveode,a.me,b.fpjefromgl_accvoucha
joinv_fpbona.coutbillsign=b.cvouchtypeanda.coutid=b.esbveodewherea.ccodelike1501%1
anda.mc=b.fpje--anda.mcob.fpje视审计目标而定
1.4检查每笔业务从发货到记账凭证制单之间相差天数,结果按相差天数降序排列selectc.iperiod,c.csign,c.ino_id,c.ccode,a.ddate,c.dbill_date,datediff(day,a•delate,c•dbill_date)asts
fromdispatchlista
joinsalebillvouchbona.sbvid=b.sbvid
joingl_accvouchc
onb•cvouchtype=c.coutbillsignandb•csbvcode=c.coutid——wherec.ccodelike1501%'
orderbydatediff(day,a.ddate,c.dbill_date)descselectdistinct
c•iperiod,c.csign,c.ino_id,c.ccode,a.delate,c.dbill_date,
datediff(day,
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