綜合案例答案-T字賬戶+試算平衡+報(bào)表

1、總總賬賬賬賬戶戶期期初初余余額額表表20X1年12月1日賬戶名稱借方貸方庫(kù)存現(xiàn)金7200.00銀行存款1882000.00應(yīng)收賬款1920000.00預(yù)付賬款1250000.00其他應(yīng)收款15004.00原材料2816400.00庫(kù)存商品1125000.00生產(chǎn)成本465000.00固定資產(chǎn)9101800.00累計(jì)折舊1580000.00短期借款800000.00應(yīng)付賬款382000.00其他應(yīng)付款79604.00預(yù)收賬款420000.00應(yīng)交稅費(fèi)152800.00實(shí)收資本10000000.00資本公積1850000.00盈余公積548000.00本年利潤(rùn)1420000.00利潤(rùn)分配13500

2、00.00合計(jì)18582404.0018582404.00資資產(chǎn)產(chǎn)類類庫(kù)存現(xiàn)金銀行存款7200.001882000.001500018085000111568000568000113500000100000212001519500000580046001629250065730005699807200710220.0030900097600105680001165001250001760200018120002110000001920600961400.00應(yīng)收票據(jù)應(yīng)收賬款1210010001920000.001001000171502600100100015026003422600.00預(yù)付

3、賬款其他應(yīng)收款1250000.0015004.002100000100000181500877200150010720010000013504.001257200.00在途物資原材料435580035580052816400.006180000184800105355800104001367000072800101018480067800014104800107280043000014102800186000006134006134001213400111840002911400.00庫(kù)存商品固定資產(chǎn)1125000.009101800.00271320000149100028133299201

4、320000149100020880000954000.00120992010311720.00累計(jì)折舊在建工程1580000.009264800329920.00133650022136512036500329920329920.001616500.000負(fù)負(fù)債債類類短期借款應(yīng)付票據(jù)800000.00409500.004409500.00應(yīng)付賬款預(yù)收賬款382000.00420000.0050000019500000920000.00應(yīng)付利息其他應(yīng)付款4000.002979604.0004000.004000.00應(yīng)交稅費(fèi)應(yīng)付職工薪酬152800.0011568000459500144500

5、1248000136425002176001767201394420010650025520000231810200015428257280024661225568000647520440825795209581832248200590866495466.00應(yīng)付利潤(rùn)580000.00340580000.00580000.00所所有有者者權(quán)權(quán)益益類類實(shí)收資本資本公積10000000.001850000.00500000388000020138000011380000.00盈余公積本年利潤(rùn)548000.001420000.00170745.433311746728213000030718745.

6、40329581835170745435500002130000利潤(rùn)分配0.001350000.0033170745.417074543534580000170745.43636750745.4580000361501490.82458199.42306708.60成成本本類類生產(chǎn)成本制造費(fèi)用465000.001464000307600.002614103000013200002721820023260000222450024364002318500026307600242590016340001320000307600307600.00779000.000損損益益類類主營(yíng)業(yè)務(wù)收入主營(yíng)業(yè)務(wù)成本

7、302130000850000.00122814910001491000.00311280000171491000 1491000.002130000 2130000.000.000.00營(yíng)業(yè)稅金及附加管理費(fèi)用25132948132948.003181680118780.0031132948132948.0014140000.0015120016600213800221200023750002410500118780118780.000財(cái)務(wù)費(fèi)用所得稅費(fèi)用2940004000.0031329581895818.003240004000.009581895818.000.000.00借方貸方216

8、22044.0021622044.00試試算算平平衡衡表表20X120X1年年1212月月會(huì)計(jì)科目期初余額本期發(fā)生額期末余額借方貸方借方貸方借方貸方庫(kù)存現(xiàn)金7200.00573000.00569980.0010220.00銀行存款1882000.001000000.001920600.00961400.00應(yīng)收票據(jù)1001000.001001000.00應(yīng)收賬款1920000.001502600.003422600.00預(yù)付賬款1250000.00107200.00100000.001257200.00其他應(yīng)收款15004.001500.0013504.00在途物資613400.0061340

9、0.00原材料2816400.001213400.001118400.002911400.00庫(kù)存商品1125000.001320000.001491000.00954000.00固定資產(chǎn)9101800.001209920.0010311720.00累計(jì)折舊1580000.0036500.001616500.00在建工程329920.00329920.00短期借款800000.00800000.00應(yīng)付票據(jù)409500.00409500.00應(yīng)付賬款382000.00382000.00預(yù)收賬款420000.00500000.00920000.00應(yīng)付利息4000.004000.00應(yīng)交稅費(fèi)15

10、2800.00248200.00590866.00495466.00應(yīng)付職工薪酬568000.00647520.0079520.00應(yīng)付利潤(rùn)580000.00580000.00其他應(yīng)付款79604.0079604.00實(shí)收資本10000000.001380000.0011380000.00資本公積1850000.001850000.00盈余公積548000.00170745.40718745.40本年利潤(rùn)1420000.003550000.002130000.00利潤(rùn)分配1350000.001501490.802458199.402306708.60生產(chǎn)成本465000.001634000.0

11、01320000.00779000.00制造費(fèi)用307600.00307600.00主營(yíng)業(yè)務(wù)收入2130000.002130000.00主營(yíng)業(yè)務(wù)成本1491000.001491000.00營(yíng)業(yè)稅金及附加132948.00132948.00管理費(fèi)用118780.00118780.00財(cái)務(wù)費(fèi)用4000.004000.00所得稅費(fèi)用95818.0095818.00合計(jì)18582404.0018582404.0020652276.8020652276.8021622044.0021622044.00利利潤(rùn)潤(rùn)表表20X120X1年年1212月月項(xiàng)目本月數(shù)一、主營(yíng)業(yè)務(wù)收入2130000.00減：主營(yíng)業(yè)務(wù)成

12、本1491000.00 營(yíng)業(yè)稅金及附加132948.00 銷售費(fèi)用 管理費(fèi)用118780.00 財(cái)務(wù)費(fèi)用4000.00二、營(yíng)業(yè)利潤(rùn)383272.00 加：營(yíng)業(yè)外收入 減：營(yíng)業(yè)外成本三、利潤(rùn)總額383272.00 減：所得稅費(fèi)用95818.00四、凈利潤(rùn)287454.00資資產(chǎn)產(chǎn)負(fù)負(fù)債債表表20X1年12月31日資產(chǎn)期末數(shù)負(fù)債及所有者權(quán)益期末數(shù)貨幣資金971620.00短期借款800000.00應(yīng)收票據(jù)1001000.00應(yīng)付票據(jù)409500.00應(yīng)收賬款3422600.00應(yīng)付賬款382000.00預(yù)付賬款1257200.00預(yù)收賬款920000.00其他應(yīng)收款13504.00應(yīng)付利息4000.00存貨4644400.00應(yīng)交稅費(fèi)495466.00流動(dòng)資產(chǎn)合計(jì)11310324.00應(yīng)付職工薪酬7952