基礎(chǔ)會(huì)計(jì)實(shí)訓(xùn)西天

1、科目名稱科目編號(hào)資產(chǎn)類1000庫(kù)存現(xiàn)金1001銀行存款1002交易性金融資產(chǎn)1101應(yīng)收票據(jù)1121應(yīng)收賬款1122預(yù)付賬款1123其他應(yīng)收款1221壞賬準(zhǔn)備1231材料采購(gòu)1401在途物資1402原材料1403庫(kù)存商品1405持有至到期投資1501長(zhǎng)期股權(quán)投資1511固定資產(chǎn)1601累計(jì)折舊1602在建工程1603無(wú)形資產(chǎn)1701長(zhǎng)期待攤費(fèi)用1801待處理財(cái)產(chǎn)損溢1901負(fù)債類2000短期借款2001應(yīng)付票據(jù)2201應(yīng)付賬款2202預(yù)收賬款2203應(yīng)付職工薪酬2211應(yīng)交稅費(fèi)2221應(yīng)付利息2231應(yīng)付股利2232其他應(yīng)付款2241遞延收益2401長(zhǎng)期借款2501應(yīng)付債券2502所有者權(quán)益類

2、4000實(shí)收資本4001資本公積4002盈余公積4101本年利潤(rùn)4103利潤(rùn)分配4104成本類5000生產(chǎn)成本5001制造費(fèi)用5101損益類6000主營(yíng)業(yè)務(wù)收入6001其他業(yè)務(wù)收入6051投資收益6111營(yíng)業(yè)外收入6301主營(yíng)業(yè)務(wù)成本6401其他業(yè)務(wù)成本6402營(yíng)業(yè)稅金及附加6403銷售費(fèi)用6601管理費(fèi)用6602財(cái)務(wù)費(fèi)用6603營(yíng)業(yè)外支出6711所得稅費(fèi)用6801年月日序號(hào)憑證編號(hào)摘要科目名稱20140101012014010101 收到紅依山公司追加投資款銀行存款20140101012014010101 收到紅依山公司追加投資款實(shí)收資本20140101022014010102 提取備用金庫(kù)

3、存現(xiàn)金20140101022014010102 提取備用金銀行存款20140102032014010203 王富貴借差旅費(fèi)其他應(yīng)收款20140102032014010203 王富貴借差旅費(fèi)庫(kù)存現(xiàn)金20140103042014010304 向雙洋公司購(gòu)買材料原材料20140103042014010304 向雙洋公司購(gòu)買材料應(yīng)交稅費(fèi)20140103042014010304 向雙洋公司購(gòu)買材料應(yīng)付賬款20140105052014010505 繳納上月所欠稅金應(yīng)交稅費(fèi)20140105052014010505 繳納上月所欠稅金應(yīng)交稅費(fèi)20140105052014010505 繳納上月所欠稅金應(yīng)交稅費(fèi)20

4、140105052014010505 繳納上月所欠稅金應(yīng)交稅費(fèi)20140105052014010505 繳納上月所欠稅金應(yīng)交稅費(fèi)20140105052014010505 繳納上月所欠稅金銀行存款20140105052014010505 繳納上月欠交社保應(yīng)付職工薪酬20140105052014010505 繳納上月欠交社保其他應(yīng)付款20140105052014010505 繳納上月欠交社保銀行存款20140106062014010606 收到宏偉公司欠款銀行存款20140106062014010606 收到宏偉公司欠款應(yīng)收賬款20140106072014010607 收到在途物資原材料20140

5、106072014010607 收到在途物資在途物資20140108082014010808 從長(zhǎng)江制造廠購(gòu)買原材料原材料20140108082014010808 從長(zhǎng)江制造廠購(gòu)買原材料原材料20140108082014010808 從長(zhǎng)江制造廠購(gòu)買原材料應(yīng)交稅費(fèi)20140108082014010808 從長(zhǎng)江制造廠購(gòu)買原材料銀行存款20140109092014010909 支付投資者股利應(yīng)付股利20140109092014010909 支付投資者股利銀行存款20140109092014010909 支付投資者股利應(yīng)付股利20140109092014010909 支付投資者股利銀行存款2014

6、0109102014010910 銷售貨物銀行存款20140109102014010910 銷售貨物主營(yíng)業(yè)務(wù)收入20140109102014010910 銷售貨物應(yīng)交稅費(fèi)20140109102014010910 銷售貨物應(yīng)收賬款20140109102014010910 代墊運(yùn)費(fèi)應(yīng)收賬款20140109102014010910 代墊運(yùn)費(fèi)銀行存款20140110112014011011 歸還短期借款短期借款20140110112014011011 歸還短期借款應(yīng)付利息20140110112014011011 歸還短期借款財(cái)務(wù)費(fèi)用20140110112014011011 歸還短期借款銀行存款2014

7、0111122014011112 購(gòu)買辦公用品制造費(fèi)用20140111122014011112 購(gòu)買辦公用品管理費(fèi)用20140111122014011112 購(gòu)買辦公用品庫(kù)存現(xiàn)金20140112132014011213 預(yù)付下年第一季度報(bào)刊費(fèi)預(yù)付賬款20140112132014011213 預(yù)付下年第一季度報(bào)刊費(fèi)銀行存款20140113142014011314 李明報(bào)銷差旅費(fèi)制造費(fèi)用20140113142014011314 李明報(bào)銷差旅費(fèi)庫(kù)存現(xiàn)金20140113142014011314 李明報(bào)銷差旅費(fèi)其他應(yīng)收款20140114152014011415 王富貴報(bào)銷差旅費(fèi)管理費(fèi)用201401141

8、52014011415 王富貴報(bào)銷差旅費(fèi)其他應(yīng)收款20140114152014011415 王富貴報(bào)銷差旅費(fèi)庫(kù)存現(xiàn)金20140117162014011716 銷售貨物給新星公司銀行存款20140117162014011716 銷售貨物給新星公司主營(yíng)業(yè)務(wù)收入20140117162014011716 銷售貨物給新星公司應(yīng)交稅費(fèi)20140119172014011917 購(gòu)買原材料原材料20140119172014011917 購(gòu)買原材料原材料20140119172014011917 購(gòu)買原材料原材料20140119172014011917 購(gòu)買原材料應(yīng)交稅費(fèi)20140119172014011917

9、購(gòu)買原材料銀行存款20140119182014011918 收回欠款銀行存款20140119182014011918 收回欠款應(yīng)收賬款20140120192014012019 償還南江制造廠貨款應(yīng)付賬款20140120192014012019 償還南江制造廠貨款銀行存款20140120202014012020 收到到期票據(jù)銀行存款20140120202014012020 收到到期票據(jù)應(yīng)收票據(jù)20140121212014012121 銷售貨物給孔亮公司銀行存款20140121212014012121 銷售貨物給孔亮公司應(yīng)收賬款20140121212014012121 銷售貨物給孔亮公司主營(yíng)業(yè)務(wù)收

10、入20140121212014012121 銷售貨物給孔亮公司應(yīng)交稅費(fèi)20140121222014012122 支付利息應(yīng)付利息20140121222014012122 支付利息銀行存款20140122232014012223 購(gòu)買固定資產(chǎn)固定資產(chǎn)20140122232014012223 購(gòu)買固定資產(chǎn)應(yīng)交稅費(fèi)20140122232014012223 購(gòu)買固定資產(chǎn)銀行存款20140123242014012324 向銀行借款銀行存款20140123242014012324 向銀行借款長(zhǎng)期借款20140124252014012425 支付電話費(fèi)管理費(fèi)用20140124252014012425 支付電

11、話費(fèi)銀行存款20140125262014012526 支付本月電費(fèi)預(yù)付賬款20140125262014012526 支付本月電費(fèi)應(yīng)交稅費(fèi)20140125262014012526 支付本月電費(fèi)銀行存款20140126272014012627 支付廣告費(fèi)營(yíng)業(yè)費(fèi)用20140126272014012627 支付廣告費(fèi)銀行存款20140130282014013028 領(lǐng)用原材料生產(chǎn)成本20140130282014013028 領(lǐng)用原材料生產(chǎn)成本20140130282014013028 領(lǐng)用原材料制造費(fèi)用20140130282014013028 領(lǐng)用原材料管理費(fèi)用20140130282014013028

12、領(lǐng)用原材料原材料20140130282014013028 領(lǐng)用原材料原材料20140130282014013028 領(lǐng)用原材料原材料20140130282014013028 領(lǐng)用原材料原材料20140130292014013029 計(jì)提工資生產(chǎn)成本20140130292014013029 計(jì)提工資生產(chǎn)成本20140130292014013029 計(jì)提工資制造費(fèi)用20140130292014013029 計(jì)提工資管理費(fèi)用20140130292014013029 計(jì)提工資應(yīng)付職工薪酬20140130292014013029 計(jì)提社保生產(chǎn)成本20140130292014013029 計(jì)提社保生產(chǎn)成本

13、20140130292014013029 計(jì)提社保制造費(fèi)用20140130292014013029 計(jì)提社保管理費(fèi)用20140130292014013029 計(jì)提社保應(yīng)付職工薪酬20140131302014013130 計(jì)提折舊制造費(fèi)用20140131302014013130 計(jì)提折舊管理費(fèi)用20140131302014013130 計(jì)提折舊累計(jì)折舊20140131302014013130 計(jì)提折舊累計(jì)折舊20140131302014013130 計(jì)提折舊累計(jì)折舊20140131312014013131 攤銷無(wú)形資產(chǎn)管理費(fèi)用20140131312014013131 攤銷無(wú)形資產(chǎn)累計(jì)攤銷2014

14、0131322014013132 計(jì)提利息財(cái)務(wù)費(fèi)用20140131322014013132 計(jì)提利息應(yīng)付利息20140131332014013133 攤銷報(bào)刊費(fèi)，財(cái)產(chǎn)保險(xiǎn)費(fèi)管理費(fèi)用20140131332014013133 攤銷報(bào)刊費(fèi)，財(cái)產(chǎn)保險(xiǎn)費(fèi)管理費(fèi)用20140131332014013133 攤銷報(bào)刊費(fèi)，財(cái)產(chǎn)保險(xiǎn)費(fèi)預(yù)付賬款20140131342014013134 提取職工工資備發(fā)庫(kù)存現(xiàn)金20140131342014013134 提取職工工資備發(fā)銀行存款20140131352014013135 發(fā)放職工工資應(yīng)付職工薪酬20140131352014013135 發(fā)放職工工資其他應(yīng)付款2014013

15、1352014013135 發(fā)放職工工資應(yīng)交稅費(fèi)20140131352014013135 發(fā)放職工工資庫(kù)存現(xiàn)金20140131362014013136 分?jǐn)傠娰M(fèi)生產(chǎn)成本20140131362014013136 分?jǐn)傠娰M(fèi)生產(chǎn)成本20140131362014013136 分?jǐn)傠娰M(fèi)制造費(fèi)用20140131362014013136 分?jǐn)傠娰M(fèi)管理費(fèi)用20140131362014013136 分?jǐn)傠娰M(fèi)預(yù)付賬款20140131372014013137 計(jì)提壞賬資產(chǎn)減值損失20140131372014013137 計(jì)提壞賬壞賬準(zhǔn)備20140131382014013138 攤銷制造費(fèi)用生產(chǎn)成本201401313

16、82014013138 攤銷制造費(fèi)用生產(chǎn)成本20140131382014013138 攤銷制造費(fèi)用制造費(fèi)用20140131382014013138 攤銷制造費(fèi)用制造費(fèi)用20140131382014013138 攤銷制造費(fèi)用制造費(fèi)用20140131382014013138 攤銷制造費(fèi)用制造費(fèi)用20140131382014013138 攤銷制造費(fèi)用制造費(fèi)用20140131382014013138 攤銷制造費(fèi)用制造費(fèi)用20140131382014013138 攤銷制造費(fèi)用制造費(fèi)用20140131392014013139 結(jié)轉(zhuǎn)完工產(chǎn)品庫(kù)存商品20140131392014013139 結(jié)轉(zhuǎn)完工產(chǎn)品庫(kù)存商

17、品20140131392014013139 結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本20140131392014013139 結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本20140131392014013139 結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本20140131392014013139 結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本20140131392014013139 結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本20140131392014013139 結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本20140131402014013140 結(jié)轉(zhuǎn)銷售成本主營(yíng)業(yè)務(wù)成本20140131402014013140 結(jié)轉(zhuǎn)銷售成本庫(kù)存商品20140131402014013140 結(jié)轉(zhuǎn)銷售成本庫(kù)存商品201401314120140131

18、41 應(yīng)交增值稅轉(zhuǎn)出應(yīng)交稅費(fèi)20140131412014013141 應(yīng)交增值稅轉(zhuǎn)出應(yīng)交稅費(fèi)20140131412014013141 計(jì)提本月稅金及附加營(yíng)業(yè)稅金及附加20140131412014013141 計(jì)提本月稅金及附加應(yīng)交稅費(fèi)20140131412014013141 計(jì)提本月稅金及附加應(yīng)交稅費(fèi)20140131412014013141 計(jì)提本月稅金及附加應(yīng)交稅費(fèi)20140131412014013141 計(jì)提本月稅金及附加應(yīng)交稅費(fèi)20140131422014013142 結(jié)轉(zhuǎn)本年利潤(rùn)主營(yíng)業(yè)務(wù)收入20140131422014013142 結(jié)轉(zhuǎn)本年利潤(rùn)主營(yíng)業(yè)務(wù)收入201401314220140

19、13142 結(jié)轉(zhuǎn)本年利潤(rùn)本年利潤(rùn)20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)本年利潤(rùn)20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)主營(yíng)業(yè)務(wù)成本20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)營(yíng)業(yè)稅金及附加20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)營(yíng)業(yè)費(fèi)用20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用

20、20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)財(cái)務(wù)費(fèi)用20140131432014013143 結(jié)轉(zhuǎn)本年利潤(rùn)資產(chǎn)減值準(zhǔn)備20140131442014013144 計(jì)提企業(yè)所得稅所得稅費(fèi)用20140131442014013144 計(jì)提企業(yè)所得稅應(yīng)交稅費(fèi)20140131452014013145 結(jié)轉(zhuǎn)所得稅費(fèi)用本年利潤(rùn)201401314520140

21、13145 結(jié)轉(zhuǎn)所得稅費(fèi)用所得稅費(fèi)用20140131462014013146 結(jié)轉(zhuǎn)本年利潤(rùn)本年利潤(rùn)20140131462014013146 結(jié)轉(zhuǎn)本年利潤(rùn)利潤(rùn)分配20140131472014013147 計(jì)提法定盈余公積利潤(rùn)分配20140131472014013147 計(jì)提法定盈余公積盈余公積20140131482014013148 支付投資者股利利潤(rùn)分配20140131482014013148 支付投資者股利應(yīng)付股利20140131482014013148 支付投資者股利應(yīng)付股利20140131482014013148 支付投資者股利應(yīng)付股利20140131492014013149 結(jié)轉(zhuǎn)未分配

22、利潤(rùn)利潤(rùn)分配20140131492014013149 結(jié)轉(zhuǎn)未分配利潤(rùn)利潤(rùn)分配20140131492014013149 結(jié)轉(zhuǎn)未分配利潤(rùn)利潤(rùn)分配明細(xì)科目借方金額貸方金額100,000.00A100,000.00A5,000.00A5,000.00A王富貴2,000.00A2,000.00AA材料40,000.00A應(yīng)交增值稅（進(jìn)項(xiàng)）6,800.00A雙洋公司46,800.00A未交增值稅28,600.00A應(yīng)交城建稅2,002.00A應(yīng)交教育費(fèi)附加858.00A應(yīng)交地方教育附加572.00A應(yīng)交企業(yè)所得稅12,028.00A44,060.00A社保20,000.00A社保個(gè)人部分5,000.00A

23、25,000.00A30,000.00A宏偉公司30,000.00A其他材料30,000.00A其他材料30,000.00AA材料82,831.40AB材料32,123.55A應(yīng)交增值稅（進(jìn)項(xiàng)）19,245.05A134,200.00A天府投資公司26,250.00A26,250.00A西財(cái)高科技公司26,250.00A26,250.00A277,000.00A226,000.00A應(yīng)交增值稅（銷項(xiàng)）38,420.00A12,580.00A12,580.00A12,580.00A150,000.00A短期借款利息1,200.00A利息支出150.00A151,350.00A辦公費(fèi)200.00A

24、辦公費(fèi)600.00A800.00A報(bào)刊費(fèi)2,400.00A2,400.00A差旅費(fèi)1,700.00A300.00A李明2,000.00A差旅費(fèi)2,180.00A王富貴2,000.00A180.00A147,420.00A126,000.00A應(yīng)交增值稅（銷項(xiàng)）21,420.00AA材料142,252.26AB材料20,643.50AC材料93,861.00A應(yīng)交增值稅（進(jìn)項(xiàng)）43,243.24A300,000.00A40,000.00A40,000.00A南江制造廠45,000.00A45,000.00A20,000.00A楓林公司20,000.00A100,000.00A孔亮公司75,500

25、.00A乙產(chǎn)品150,000.00A應(yīng)交增值稅（銷項(xiàng)）25,500.00A長(zhǎng)期借款利息2,250.00A2,250.00A機(jī)器設(shè)備82,097.90A應(yīng)交增值稅（進(jìn)項(xiàng)）13,902.10A96,000.00A400,000.00A400,000.00A電話費(fèi)3,000.00A3,000.00A電費(fèi)10,800.00A應(yīng)交增值稅（進(jìn)項(xiàng)）1,836.00A12,636.00A廣告費(fèi)20,000.00A20,000.00A甲產(chǎn)品280,400.00A乙產(chǎn)品175,000.00A其他材料13,600.00A其他材料1,422.00AA材料280,000.00AB材料40,000.00AC材料120,0

26、00.00A其他材料30,422.00A甲產(chǎn)品42,000.00A乙產(chǎn)品28,000.00A工資5,000.00A工資9,000.00A工資84,000.00A甲產(chǎn)品12,062.40A乙產(chǎn)品8,041.60A社保費(fèi)1,436.00A社保費(fèi)2,584.80A社保費(fèi)用24,124.80A折舊7,308.00A折舊4,740.00A建筑物4,920.00A機(jī)器設(shè)備3,864.00A辦公設(shè)備3,264.00A攤銷233.33A233.33A利息支出1,430.00A長(zhǎng)期借款利息1,430.00A報(bào)刊費(fèi)500.00A財(cái)產(chǎn)保險(xiǎn)費(fèi)300.00A800.00A73,640.00A73,640.00A工資84

27、,000.00A個(gè)人社保9,240.00A代交個(gè)人所得稅1,120.00A73,640.00A甲產(chǎn)品5,000.00A乙產(chǎn)品4,000.00A1,000.00A800.00A電費(fèi)10,800.00A105.00A105.00A甲產(chǎn)品17,282.29A乙產(chǎn)品12,961.71A辦公費(fèi)200.00A差旅費(fèi)1,700.00A其他材料13,600.00A工資5,000.00A社保費(fèi)1,436.00A折舊費(fèi)7,308.00A電費(fèi)1,000.00A甲產(chǎn)品371,744.69A乙產(chǎn)品258,003.31A甲產(chǎn)品（直接材料）288,400.00A甲產(chǎn)品（直接人工）59,062.40A甲產(chǎn)品（制造費(fèi)用）24,

28、282.29A乙產(chǎn)品（直接材料）190,000.00A乙產(chǎn)品（直接人工）46,041.60A乙產(chǎn)品（制造費(fèi)用）21,961.71A298,811.68A甲產(chǎn)品143,355.63A乙產(chǎn)品155,456.05A應(yīng)交增值稅（轉(zhuǎn)出未交增值稅）313.61A未交增值稅313.61A439.23A應(yīng)交城建稅21.95A應(yīng)交教育費(fèi)附加9.41A應(yīng)交地方教育附加6.27A價(jià)調(diào)基金401.60A甲產(chǎn)品252,000.00A乙產(chǎn)品250,000.00A502,000.00A346,296.04A298,811.68A439.23A廣告費(fèi)20,000.00A辦公費(fèi)1,400.00A差旅費(fèi)2,180.00A通訊費(fèi)3

29、,000.00A其他材料1,422.00A工資9,000.00A社保2,584.80A折舊4,740.00A無(wú)形資產(chǎn)攤銷233.33A電費(fèi)800.00A利息支出1,580.00A105.00A38,925.99A應(yīng)交所得稅38,925.99A38,925.99A38,925.99A676,777.97A未分配利潤(rùn)676,777.97A計(jì)提法定盈余公積67,677.80A法定盈余公積67,677.80A應(yīng)付普通股股份472,440.07A綿陽(yáng)天府投資公司188,976.03A西財(cái)高科技公司188,976.03A綿陽(yáng)紅依山公司94,488.01A未分配利潤(rùn)540,117.87提法定盈余公積金67,

30、677.80應(yīng)付普通股股利472,440.0725,360.13BB25,360.131,080,235.741,216,895.84540,117.87日記賬年月日憑證編號(hào)摘要科目名稱201401012014010101收到紅依山公司追加投資款 銀行存款201401012014010101收到紅依山公司追加投資款 實(shí)收資本201401012014010102提取備用金庫(kù)存現(xiàn)金201401012014010102提取備用金銀行存款201401022014010203王富貴借差旅費(fèi)其他應(yīng)收款201401022014010203王富貴借差旅費(fèi)庫(kù)存現(xiàn)金201401032014010304向雙洋公司購(gòu)

31、買材料原材料201401032014010304向雙洋公司購(gòu)買材料應(yīng)交稅費(fèi)201401032014010304向雙洋公司購(gòu)買材料應(yīng)付賬款201401052014010505繳納上月所欠稅金應(yīng)交稅費(fèi)201401052014010505繳納上月所欠稅金應(yīng)交稅費(fèi)201401052014010505繳納上月所欠稅金應(yīng)交稅費(fèi)201401052014010505繳納上月所欠稅金應(yīng)交稅費(fèi)201401052014010505繳納上月所欠稅金應(yīng)交稅費(fèi)201401052014010505繳納上月所欠稅金銀行存款201401052014010505繳納上月欠交社保應(yīng)付職工薪酬201401052014010505繳納

32、上月欠交社保其他應(yīng)付款201401052014010505繳納上月欠交社保銀行存款201401062014010606收到宏偉公司欠款銀行存款201401062014010606收到宏偉公司欠款應(yīng)收賬款201401062014010607收到在途物資原材料201401062014010607收到在途物資在途物資201401082014010808從長(zhǎng)江制造廠購(gòu)買原材料原材料201401082014010808從長(zhǎng)江制造廠購(gòu)買原材料原材料201401082014010808從長(zhǎng)江制造廠購(gòu)買原材料應(yīng)交稅費(fèi)201401082014010808從長(zhǎng)江制造廠購(gòu)買原材料銀行存款20140109201401

33、0909支付投資者股利應(yīng)付股利201401092014010909支付投資者股利銀行存款201401092014010909支付投資者股利應(yīng)付股利201401092014010909支付投資者股利銀行存款201401092014010910銷售貨物銀行存款201401092014010910銷售貨物主營(yíng)業(yè)務(wù)收入201401092014010910銷售貨物應(yīng)交稅費(fèi)201401092014010910銷售貨物應(yīng)收賬款201401092014010910代墊運(yùn)費(fèi)應(yīng)收賬款201401092014010910代墊運(yùn)費(fèi)銀行存款201401102014011011歸還短期借款短期借款201401102014

34、011011歸還短期借款應(yīng)付利息201401102014011011歸還短期借款財(cái)務(wù)費(fèi)用201401102014011011歸還短期借款銀行存款201401112014011112購(gòu)買辦公用品制造費(fèi)用201401112014011112購(gòu)買辦公用品管理費(fèi)用201401112014011112購(gòu)買辦公用品庫(kù)存現(xiàn)金201401122014011213預(yù)付下年第一季度報(bào)刊費(fèi)預(yù)付賬款201401122014011213預(yù)付下年第一季度報(bào)刊費(fèi)銀行存款201401132014011314李明報(bào)銷差旅費(fèi)制造費(fèi)用201401132014011314李明報(bào)銷差旅費(fèi)庫(kù)存現(xiàn)金201401132014011314李明

35、報(bào)銷差旅費(fèi)其他應(yīng)收款201401142014011415王富貴報(bào)銷差旅費(fèi)管理費(fèi)用201401142014011415王富貴報(bào)銷差旅費(fèi)其他應(yīng)收款201401142014011415王富貴報(bào)銷差旅費(fèi)庫(kù)存現(xiàn)金201401172014011716銷售貨物給新星公司銀行存款201401172014011716銷售貨物給新星公司主營(yíng)業(yè)務(wù)收入201401172014011716銷售貨物給新星公司應(yīng)交稅費(fèi)201401192014011917購(gòu)買原材料原材料201401192014011917購(gòu)買原材料原材料201401192014011917購(gòu)買原材料原材料201401192014011917購(gòu)買原材料應(yīng)交稅

36、費(fèi)201401192014011917購(gòu)買原材料銀行存款201401192014011918收回欠款銀行存款201401192014011918收回欠款應(yīng)收賬款201401202014012019償還南江制造廠貨款應(yīng)付賬款201401202014012019償還南江制造廠貨款銀行存款201401202014012020收到到期票據(jù)銀行存款201401202014012020收到到期票據(jù)應(yīng)收票據(jù)201401212014012121銷售貨物給孔亮公司銀行存款201401212014012121銷售貨物給孔亮公司應(yīng)收賬款201401212014012121銷售貨物給孔亮公司主營(yíng)業(yè)務(wù)收入2014012

37、12014012121銷售貨物給孔亮公司應(yīng)交稅費(fèi)201401212014012122支付利息應(yīng)付利息201401212014012122支付利息銀行存款201401222014012223購(gòu)買固定資產(chǎn)固定資產(chǎn)201401222014012223購(gòu)買固定資產(chǎn)應(yīng)交稅費(fèi)201401222014012223購(gòu)買固定資產(chǎn)銀行存款201401232014012324向銀行借款銀行存款201401232014012324向銀行借款長(zhǎng)期借款201401242014012425支付電話費(fèi)管理費(fèi)用201401242014012425支付電話費(fèi)銀行存款201401252014012526支付本月電費(fèi)預(yù)付賬款2014

38、01252014012526支付本月電費(fèi)應(yīng)交稅費(fèi)201401252014012526支付本月電費(fèi)銀行存款201401262014012627支付廣告費(fèi)營(yíng)業(yè)費(fèi)用201401262014012627支付廣告費(fèi)銀行存款201401302014013028領(lǐng)用原材料生產(chǎn)成本201401302014013028領(lǐng)用原材料生產(chǎn)成本201401302014013028領(lǐng)用原材料制造費(fèi)用201401302014013028領(lǐng)用原材料管理費(fèi)用201401302014013028領(lǐng)用原材料原材料201401302014013028領(lǐng)用原材料原材料201401302014013028領(lǐng)用原材料原材料20140130

39、2014013028領(lǐng)用原材料原材料201401302014013029計(jì)提工資生產(chǎn)成本201401302014013029計(jì)提工資生產(chǎn)成本201401302014013029計(jì)提工資制造費(fèi)用201401302014013029計(jì)提工資管理費(fèi)用201401302014013029計(jì)提工資應(yīng)付職工薪酬201401302014013029計(jì)提社保生產(chǎn)成本201401302014013029計(jì)提社保生產(chǎn)成本201401302014013029計(jì)提社保制造費(fèi)用201401302014013029計(jì)提社保管理費(fèi)用201401302014013029計(jì)提社保應(yīng)付職工薪酬201401312014013130

40、計(jì)提折舊制造費(fèi)用201401312014013130計(jì)提折舊管理費(fèi)用201401312014013130計(jì)提折舊累計(jì)折舊201401312014013130計(jì)提折舊累計(jì)折舊201401312014013130計(jì)提折舊累計(jì)折舊201401312014013131攤銷無(wú)形資產(chǎn)管理費(fèi)用201401312014013131攤銷無(wú)形資產(chǎn)累計(jì)攤銷201401312014013132計(jì)提利息財(cái)務(wù)費(fèi)用201401312014013132計(jì)提利息應(yīng)付利息201401312014013133攤銷報(bào)刊費(fèi)，財(cái)產(chǎn)保險(xiǎn)費(fèi)管理費(fèi)用201401312014013133攤銷報(bào)刊費(fèi)，財(cái)產(chǎn)保險(xiǎn)費(fèi)管理費(fèi)用20140131201401

41、3133攤銷報(bào)刊費(fèi)，財(cái)產(chǎn)保險(xiǎn)費(fèi)預(yù)付賬款201401312014013134提取職工工資備發(fā)庫(kù)存現(xiàn)金201401312014013134提取職工工資備發(fā)銀行存款201401312014013135發(fā)放職工工資應(yīng)付職工薪酬201401312014013135發(fā)放職工工資其他應(yīng)付款201401312014013135發(fā)放職工工資應(yīng)交稅費(fèi)201401312014013135發(fā)放職工工資庫(kù)存現(xiàn)金201401312014013136分?jǐn)傠娰M(fèi)生產(chǎn)成本201401312014013136分?jǐn)傠娰M(fèi)生產(chǎn)成本201401312014013136分?jǐn)傠娰M(fèi)制造費(fèi)用201401312014013136分?jǐn)傠娰M(fèi)管理費(fèi)用20

42、1401312014013136分?jǐn)傠娰M(fèi)預(yù)付賬款201401312014013137計(jì)提壞賬資產(chǎn)減值損失201401312014013137計(jì)提壞賬壞賬準(zhǔn)備201401312014013138攤銷制造費(fèi)用生產(chǎn)成本201401312014013138攤銷制造費(fèi)用生產(chǎn)成本201401312014013138攤銷制造費(fèi)用制造費(fèi)用201401312014013138攤銷制造費(fèi)用制造費(fèi)用201401312014013138攤銷制造費(fèi)用制造費(fèi)用201401312014013138攤銷制造費(fèi)用制造費(fèi)用201401312014013138攤銷制造費(fèi)用制造費(fèi)用201401312014013138攤銷制造費(fèi)用制造

43、費(fèi)用201401312014013138攤銷制造費(fèi)用制造費(fèi)用201401312014013139結(jié)轉(zhuǎn)完工產(chǎn)品庫(kù)存商品201401312014013139結(jié)轉(zhuǎn)完工產(chǎn)品庫(kù)存商品201401312014013139結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本201401312014013139結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本201401312014013139結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本201401312014013139結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本201401312014013139結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本201401312014013139結(jié)轉(zhuǎn)完工產(chǎn)品生產(chǎn)成本201401312014013140結(jié)轉(zhuǎn)銷售成本主營(yíng)業(yè)務(wù)成本2014013120140131

44、40結(jié)轉(zhuǎn)銷售成本庫(kù)存商品201401312014013140結(jié)轉(zhuǎn)銷售成本庫(kù)存商品201401312014013141應(yīng)交增值稅轉(zhuǎn)出應(yīng)交稅費(fèi)201401312014013141應(yīng)交增值稅轉(zhuǎn)出應(yīng)交稅費(fèi)201401312014013141計(jì)提本月稅金及附加營(yíng)業(yè)稅金及附加201401312014013141計(jì)提本月稅金及附加應(yīng)交稅費(fèi)201401312014013141計(jì)提本月稅金及附加應(yīng)交稅費(fèi)201401312014013141計(jì)提本月稅金及附加應(yīng)交稅費(fèi)201401312014013141計(jì)提本月稅金及附加應(yīng)交稅費(fèi)201401312014013142結(jié)轉(zhuǎn)本年利潤(rùn)主營(yíng)業(yè)務(wù)收入20140131201401

45、3142結(jié)轉(zhuǎn)本年利潤(rùn)主營(yíng)業(yè)務(wù)收入201401312014013142結(jié)轉(zhuǎn)本年利潤(rùn)本年利潤(rùn)201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)本年利潤(rùn)201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)主營(yíng)業(yè)務(wù)成本201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)營(yíng)業(yè)稅金及附加201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)營(yíng)業(yè)費(fèi)用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)

46、用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)管理費(fèi)用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)財(cái)務(wù)費(fèi)用201401312014013143結(jié)轉(zhuǎn)本年利潤(rùn)資產(chǎn)減值準(zhǔn)備201401312014013144計(jì)提企業(yè)所得稅所得稅費(fèi)用201401312014013144計(jì)提企業(yè)所得稅應(yīng)交稅費(fèi)201401312014013145結(jié)轉(zhuǎn)所得稅費(fèi)用本年利潤(rùn)201401312014013145結(jié)轉(zhuǎn)所得稅費(fèi)用所得稅費(fèi)用20140131201

47、4013146結(jié)轉(zhuǎn)本年利潤(rùn)本年利潤(rùn)201401312014013146結(jié)轉(zhuǎn)本年利潤(rùn)利潤(rùn)分配201401312014013147計(jì)提法定盈余公積利潤(rùn)分配201401312014013147計(jì)提法定盈余公積盈余公積201401312014013148支付投資者股利利潤(rùn)分配201401312014013148支付投資者股利應(yīng)付股利201401312014013148支付投資者股利應(yīng)付股利201401312014013148支付投資者股利應(yīng)付股利201401312014013149結(jié)轉(zhuǎn)未分配利潤(rùn)利潤(rùn)分配201401312014013149結(jié)轉(zhuǎn)未分配利潤(rùn)利潤(rùn)分配201401312014013149結(jié)轉(zhuǎn)未

48、分配利潤(rùn)利潤(rùn)分配借方金額貸方金額100,000.00100,000.005,000.005,000.002,000.002,000.0040,000.006,800.0046,800.0028,600.002,002.00858.00572.0012,028.0044,060.0020,000.005,000.0025,000.0030,000.0030,000.0030,000.0030,000.0082,831.4032,123.5519,245.05134,200.0026,250.0026,250.0026,250.0026,250.00277,000.00226,000.0038,4

49、20.0012,580.0012,580.0012,580.00150,000.001,200.00150.00151,350.00200.00600.00800.002,400.002,400.001,700.00300.002,000.002,180.002,000.00180.00147,420.00日記賬126,000.0021,420.00142,252.2620,643.5093,861.0043,243.24300,000.0040,000.0040,000.0045,000.0045,000.0020,000.0020,000.00100,000.0075,500.00150,

50、000.0025,500.002,250.002,250.0082,097.9013,902.1096,000.00400,000.00400,000.003,000.003,000.0010,800.001,836.0012,636.0020,000.0020,000.00280,400.00175,000.0013,600.001,422.00280,000.0040,000.00120,000.0030,422.0042,000.0028,000.005,000.009,000.0084,000.0012,062.408,041.601,436.002,584.8024,124.807,

51、308.004,740.004,920.003,864.003,264.00233.33233.331,430.001,430.00500.00300.00800.0073,640.0073,640.0084,000.009,240.001,120.0073,640.005,000.004,000.001,000.00800.0010,800.00105.00105.0017,282.2912,961.71200.001,700.0013,600.005,000.001,436.007,308.001,000.00371,744.69258,003.31288,400.0059,062.402

52、4,282.29190,000.0046,041.6021,961.71298,811.68143,355.63155,456.05313.61313.61439.2321.959.416.27401.60252,000.00250,000.00502,000.00346,296.04298,811.68439.2320,000.001,400.002,180.003,000.001,422.009,000.002,584.804,740.00233.33800.001,580.00105.0038,925.9938,925.9938,925.9938,925.99676,777.97676,

53、777.9767,677.8067,677.80472,440.07188,976.03188,976.0394,488.01540,117.8767,677.80472,440.076,583,997.386,583,997.38年(全部)月(全部)值科目名稱日求和項(xiàng):借方金額求和項(xiàng):貸方金額求和項(xiàng):借方余額本年利潤(rùn)311,062,000.00502,000.00560,000.00財(cái)務(wù)費(fèi)用10150.00150.00311,430.001,580.00-短期借款10150,000.00150,000.00固定資產(chǎn)2282,097.9082,097.90管理費(fèi)用11600.00600.001

54、42,180.002,180.00243,000.003,000.003013,006.8013,006.80316,573.3325,360.13-壞賬準(zhǔn)備31105.00-庫(kù)存商品31629,748.00298,811.68330,936.32庫(kù)存現(xiàn)金015,000.005,000.00022,000.00-11800.00-13300.00300.0014180.00-3173,640.0073,640.00-累計(jì)攤銷31233.33-累計(jì)折舊3112,048.00-利潤(rùn)分配311,080,235.741,216,895.84-其他應(yīng)付款055,000.005,000.00319,240

55、.00-其他應(yīng)收款022,000.002,000.00132,000.00-142,000.00-生產(chǎn)成本30545,504.00545,504.003139,244.00629,748.00-實(shí)收資本01100,000.00-所得稅費(fèi)用3138,925.9938,925.99-銀行存款01100,000.005,000.0095,000.000569,060.00-0630,000.0030,000.0008134,200.00-09277,000.0065,080.00211,920.0010151,350.00-122,400.00-17147,420.00147,420.001940,

56、000.00300,000.00-2020,000.0045,000.00-21100,000.002,250.0097,750.002296,000.00-23400,000.00400,000.00243,000.00-2512,636.00-2620,000.00-3173,640.00-盈余公積3167,677.80-營(yíng)業(yè)費(fèi)用2620,000.0020,000.003120,000.00-營(yíng)業(yè)稅金及附加31439.23439.23-應(yīng)付股利0952,500.0052,500.0031472,440.07-應(yīng)付利息101,200.001,200.00212,250.002,250.003

57、11,430.00-應(yīng)付賬款0346,800.00-2045,000.0045,000.00應(yīng)付職工薪酬0520,000.0020,000.0030108,124.80-3184,000.0084,000.00應(yīng)交稅費(fèi)036,800.006,800.000544,060.0044,060.000819,245.0519,245.050938,420.00-1721,420.00-1943,243.2443,243.242125,500.00-2213,902.1013,902.10251,836.001,836.0031313.6140,798.83-應(yīng)收票據(jù)2020,000.00-應(yīng)收賬款0

58、630,000.00-0912,580.0012,580.00-1940,000.00-2175,500.0075,500.00預(yù)付賬款122,400.002,400.002510,800.0010,800.003111,600.00-原材料0340,000.0040,000.000630,000.0030,000.0008114,954.95114,954.9519256,756.76256,756.7630470,422.00-在途物資0630,000.00-長(zhǎng)期借款23400,000.00-制造費(fèi)用11200.00200.00131,700.001,700.003020,036.0020

59、,036.00318,308.0030,244.00-主營(yíng)業(yè)務(wù)成本31298,811.68298,811.68-主營(yíng)業(yè)務(wù)收入09226,000.00-17126,000.00-21150,000.00-31502,000.00502,000.00資產(chǎn)減值損失31105.00105.00資產(chǎn)減值準(zhǔn)備31105.00-(空白)(空白)-總計(jì)6,583,997.386,583,997.380.00求和項(xiàng):貸方余額-150.00-18,786.80105.00-2,000.00800.00-180.00-233.3312,048.00136,660.10-9,240.00-2,000.002,000.

60、00-590,504.00100,000.00-69,060.00-134,200.00-151,350.002,400.00-260,000.0025,000.00-96,000.00-3,000.0012,636.0020,000.0073,640.0067,677.80-20,000.00-472,440.07-1,430.0046,800.00-108,124.80-38,420.0021,420.00-25,500.00-40,485.2220,000.0030,000.00-40,000.00-11,600.00-470,422.0030,000.00400,000.00-21,9