資產(chǎn)負(fù)債表和利潤表的編制實(shí)例完整

資產(chǎn)負(fù)債表和利潤表的編制實(shí)例(可以直接使用，可編輯實(shí)用優(yōu)秀文檔，歡迎下載）長城公司資產(chǎn)負(fù)債表編制的案例下：17%材料銷售價(jià)格中均不含增值稅。長城公司材料和產(chǎn)品均按實(shí)際成本核算，其銷售成本隨著銷售同時(shí)結(jié)轉(zhuǎn)。25%，長城公司對黃河公司的投資按權(quán)益法核算。202111日有關(guān)科目余額如下：科目名稱借方余額科目名稱貸方余額庫存現(xiàn)金500短期借款500000銀行存款400000應(yīng)付票據(jù)50000應(yīng)收票據(jù)230000應(yīng)付賬款180000應(yīng)收賬款200000應(yīng)付職工薪酬5000壞賬準(zhǔn)備－1000應(yīng)交稅費(fèi)12000其他應(yīng)收款200長期借款1260000原材料350000實(shí)收資本2000000周轉(zhuǎn)材料30000盈余公積120000庫存商品80000利潤分配（未分配利潤）7700長期股權(quán)投資—黃河600000公司固定資產(chǎn)2800000累計(jì)折舊－560000無形資產(chǎn)5000合計(jì)4134700合計(jì)41347002021年度發(fā)生如下經(jīng)濟(jì)業(yè)務(wù)：51000300000票。4000032000產(chǎn)品已經(jīng)發(fā)出，開出增值稅專用發(fā)票，款項(xiàng)尚未收到（他稅費(fèi)）20%。2600018000銷售材料已經(jīng)發(fā)出，開出增值稅專用發(fā)票?？铐?xiàng)已經(jīng)收到，并存入銀行（稅以外，不考慮其他稅費(fèi)）。150000元，已提折24000元，出售價(jià)格18000030（假設(shè)出售該項(xiàng)設(shè)備不需交納增值稅等有關(guān)稅費(fèi)18000元。⑤按應(yīng)收賬款年末余額的5‰計(jì)提壞賬準(zhǔn)備。⑥用銀行存款償還到期應(yīng)付票據(jù)20000元，交納所得稅2300元。⑦黃河公司本年實(shí)現(xiàn)凈利潤280000元，長城公司按投資比例確認(rèn)其投資收益。⑧攤銷無形資產(chǎn)價(jià)值1000元；計(jì)提管理用固定資產(chǎn)折舊8766元。42900871008710元?！疽蟆浚壕幹崎L城公司的有關(guān)經(jīng)濟(jì)業(yè)務(wù)會(huì)計(jì)分錄（各損益類科目結(jié)轉(zhuǎn)本年利潤以及“應(yīng)交稅費(fèi)”目）。20211231日資產(chǎn)負(fù)債表的年末數(shù)（填入下表）。資產(chǎn)負(fù)債表編制單位：長城公司2021年12月31日單位：元資產(chǎn)期末余額負(fù)債及所有者權(quán)益 期末余額流動(dòng)資產(chǎn)：流動(dòng)負(fù)債：貨幣資金短期借款應(yīng)收票據(jù)應(yīng)付票據(jù)應(yīng)收賬款應(yīng)付賬款其他應(yīng)收款應(yīng)付職工薪酬存貨應(yīng)交稅費(fèi)流動(dòng)資產(chǎn)合計(jì)流動(dòng)負(fù)債合計(jì)非流動(dòng)資產(chǎn)：非流動(dòng)負(fù)債：長期股權(quán)投資――黃河公司固定資產(chǎn)長期借款非流動(dòng)負(fù)債合計(jì)無形資產(chǎn)負(fù)債合計(jì)非流動(dòng)資產(chǎn)合計(jì)所有者權(quán)益：實(shí)收資本盈余公積未分配利潤所有者權(quán)益合計(jì)資產(chǎn)總計(jì)負(fù)債及所有者權(quán)益總計(jì)股份利潤表編制案例陽光股份（以下簡稱陽光公司）為增值稅一般納稅企業(yè)，適用的增減值準(zhǔn)備。200712（1）121A10017AA：2/10，1/20，N/30（假定現(xiàn)金折扣按銷售價(jià)格計(jì)算）75（2）123B1155%的折讓（陽光公司在該批商品售出時(shí)，已確認(rèn)銷售收入200但款項(xiàng)尚未收取BB（3）1210A15C2C（5）1216D235.1（含增值稅額），25123114（工資6比例確定安裝勞務(wù)的完工程度。假定該合同的結(jié)果能夠可靠地估計(jì)。（6）1220E11105045EEE20F8004002003131F（8）1221342350行。（注：貸記“專項(xiàng)應(yīng)付款”賬戶）（10）1231101007010生額如下：賬戶名稱其他業(yè)務(wù)成本借方發(fā)生額（萬元）20貸方發(fā)生額（萬元）銷售費(fèi)用15管理費(fèi)用12.2財(cái)務(wù)費(fèi)用10.3營業(yè)稅金及附加6.5投資收益投資收益營業(yè)外收入營業(yè)外支出14.2812.2（非資產(chǎn)處置損失）（12）1231（假定本月無納稅調(diào)整事項(xiàng)）?！疽蟆浚壕幹脐柟夤旧鲜鲋梁晚?xiàng)經(jīng)濟(jì)業(yè)務(wù)相關(guān)的會(huì)計(jì)分錄（交稅費(fèi)科目要求寫出明細(xì)科目及專欄名稱）。200712（答案中的金額單位用萬元表示。利 潤表編制單位：陽光公司 2007年度12月 單位：萬元項(xiàng)目項(xiàng)目一、營業(yè)收入減：營業(yè)成本銷售費(fèi)用資產(chǎn)減值損失加：公允價(jià)值變動(dòng)收益（損失以“-”號(hào)填列）投資收益（損失以“-”號(hào)填列）減：營業(yè)外支出其中：非流動(dòng)資產(chǎn)處置損失三、利潤總額（虧損總額以“-”號(hào)填列）減：所得稅費(fèi)用四、凈利潤（凈虧損以“-”號(hào)填列）本期金額資產(chǎn)負(fù)債表編制單位： 年月日 單位：負(fù)債和所有者權(quán)益（或股東資產(chǎn)貨幣資金應(yīng)收票據(jù)應(yīng)收賬款預(yù)付款項(xiàng)應(yīng)收利息應(yīng)收股利存貨資產(chǎn)流動(dòng)資產(chǎn)合計(jì)可供出售金融資產(chǎn)持有至到期投資長期應(yīng)收款固定資產(chǎn)固定資產(chǎn)清理

期末余額 年初余

權(quán)益）短期借款應(yīng)付票據(jù)應(yīng)交稅金其他應(yīng)付款一年內(nèi)到期的非流動(dòng)負(fù)債流動(dòng)負(fù)債合計(jì)非流動(dòng)流動(dòng)負(fù)債：長期借款應(yīng)付債券預(yù)計(jì)負(fù)債負(fù)債合計(jì)

期末余額 年初余額油氣資產(chǎn)無形資產(chǎn)開發(fā)支出商譽(yù)長期待攤費(fèi)用其他非流動(dòng)資產(chǎn)非流動(dòng)資產(chǎn)合計(jì)資產(chǎn)總計(jì)

所有者權(quán)益（或股東權(quán)益）：實(shí)收資本（或股本）資本公積盈余公積所有者權(quán)益（或股東權(quán)益）合計(jì)負(fù)債和所有者權(quán)益（或股東權(quán)益）總計(jì)利潤表編表單位：公司 年 月 單位：元項(xiàng)目項(xiàng)目一、營業(yè)收入減：營業(yè)務(wù)成本行次（略本月數(shù)本年累計(jì)數(shù)營業(yè)務(wù)稅金及附加銷售費(fèi)用管理費(fèi)用財(cái)務(wù)費(fèi)用(收益以“-”號(hào)填列)資產(chǎn)減值損失加：公允價(jià)值變動(dòng)凈收益（凈損失以“-”號(hào)填列)投資收益二、營業(yè)利潤（虧損以“-”號(hào)填列）加：營業(yè)外收入減：營業(yè)外支出其中：非流動(dòng)資產(chǎn)處置凈損失（凈收益以“-”號(hào)填列)三、利潤總額減：所得稅四、凈利潤資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表BalanceSheet項(xiàng)目 ITEM貨幣資金Cash短期投資Shortterminvestments應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款A(yù)ccountsreceivable其他應(yīng)收款Otherreceivables預(yù)付帳款A(yù)ccountsprepaid期貨保證金Futureguarantee應(yīng)收補(bǔ)貼款A(yù)llowancereceivable應(yīng)收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品(庫存商品)Finishedgoods待攤費(fèi)用Prepaidanddeferredexpenses待處理流動(dòng)資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長期債權(quán)投資Long-termdebentureinvestmentfallingdueinayaear其他流動(dòng)資產(chǎn)Othercurrentassets流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長期投資：Long-terminvestment：其中:長期股權(quán)投資Includinglongtermequityinvestment長期債權(quán)投資Longtermsecuritiesinvestment*合并價(jià)差I(lǐng)ncorporatingpricedifference長期投資合計(jì)Totallong-terminvestment固定資產(chǎn)原價(jià)Fixedassets-cost減：累計(jì)折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計(jì)Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地使用權(quán)Includinganduserights遞延資產(chǎn)（長期待攤費(fèi)用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長期資產(chǎn)Otherlongtermassets其中:特準(zhǔn)儲(chǔ)備物資 Amongit:Speciallyapprovedreservingmaterials無形及其他資產(chǎn)合計(jì)Totalintangibleassetsandotherassets遞延稅款借項(xiàng)Deferredassetsdebits資產(chǎn)總計(jì)TotalAssets資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表(續(xù)表)BalanceSheet項(xiàng)目 ITEM短期借款Short-termloans應(yīng)付票款Notespayable應(yīng)付帳款A(yù)ccountspayab1e預(yù)收帳款A(yù)dvancesfromcustomers應(yīng)付工資Accruedpayro1l應(yīng)付福利費(fèi)Welfarepayable應(yīng)付利潤(股利) Profitspayab1e應(yīng)交稅金Taxespayable其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors預(yù)提費(fèi)用Provisionforexpenses預(yù)計(jì)負(fù)債Accruedliabilities一年內(nèi)到期的長期負(fù)債Longtermliabilitiesduewithinoneyear其他流動(dòng)負(fù)債Othercurrentliabilities流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities長期借款Long-termloanspayable應(yīng)付債券Bondspayable長期應(yīng)付款long-termaccountspayable專項(xiàng)應(yīng)付款Specialaccountspayable其他長期負(fù)債Otherlong-termliabilities其中:特準(zhǔn)儲(chǔ)備資金Including:Specialreservefund長期負(fù)債合計(jì)Totallongtermliabilities遞延稅款貸項(xiàng)Deferredtaxationcredit負(fù)債合計(jì)Totalliabilities*少數(shù)股東權(quán)益Minorityinterests實(shí)收資本(股本) SubscribedCapital國家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson"scapital其中:國有法人資本Including:State-ownedlegalperson"scapital集體法人資本Collectivelegalperson"scapital個(gè)人資本Personalcapital外商資本Foreignbusinessmen"scapital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積Including:statutorysurplusreserve公益金 publicwelfarefund補(bǔ)充流動(dòng)資本Supplermentarycurrentcapital*未確認(rèn)的投資損失（以“-”號(hào)填列） Unaffirmedinvestmentloss未分配利潤Retainedearnings外幣報(bào)表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權(quán)益合計(jì)Totalshareholder"sequity負(fù)債及所有者權(quán)益總計(jì)TotalLiabilities&Equity利潤表利潤表INCOMESTATEMENT項(xiàng)目ITEMS產(chǎn)品銷售收入 Salesofproducts其中：出口產(chǎn)品銷售收入 Including：Exportsales減：銷售折扣與折讓 Less：Salesdiscountandallowances產(chǎn)品銷售凈額Netsalesofproducts減：產(chǎn)品銷售稅金Less：Salestax產(chǎn)品銷售成本 Costofsales其中：出口產(chǎn)品銷售成本Including：Costofexportsales產(chǎn)品銷售毛利 Grossprofitonsales減：銷售費(fèi)用 Less：Sellingexpenses管理費(fèi)用Generalandadministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses其中：利息支出(減利息收入)Including：Interestexpenses(minusinterestihcome)匯兌損失(減匯兌收益) Exchangelosses(minusexchangegains)產(chǎn)品銷售利潤Profitonsales加：其他業(yè)務(wù)利潤Add：profitfromotheroperations營業(yè)利潤Operatingprofit加：投資收益Add：Incomeoninvestment加：營業(yè)外收入Add：Non-operatingincome減：營業(yè)外支出Less：Non-operatingexpenses加：以前年度損益調(diào)整Add：adjustmentoflossandgainforpreviousyears利潤總額 Totalprofit減：所得稅 Less：Incometax凈利潤 Netprofit現(xiàn)金流量表CashFlowsStatementPreparedby: Period:Unit:ItemsCashFlowsfromOperatingActivities:Cashreceivedfromsalesofgoodsorrenderingofservices02)RentalreceivedValueaddedtaxonsalesreceivedandrefundsofvalueaddedtaxpaidRefundofothertaxesandlevyotherthanvalueaddedtax07)Othercashreceivedrelatingtooperatingactivities08)Sub-totalofcashinflows09)Cashpaidforgoodsandservices10)Cashpaidforoperatingleases11)Cashpaidtoandonbehalfofemployees12)Valueaddedtaxonpurchasespaid13)Incometaxpaid14)Taxespaidotherthanvalueaddedtaxandincometax17)OthercashpaidrelatingtooperatingactivitiesSub-totalofcashoutflowsNetcashflowsfromoperatingactivities2.CashFlowsfromInvestingActivities:CashreceivedfromreturnofinvestmentsCashreceivedfromdistributionofdividendsorprofits22)CashreceivedfrombondinterestincomeNetcashreceivedfromdisposaloffixedassets,intangible23)assetsandotherlong-termassets26)Othercashreceivedrelatingtoinvestingactivities27)Sub-totalofcashinflowsCashpaidtoacquirefixedassets,intangibleassets28)andotherlong-termassets29)Cashpaidtoacquireequityinvestments30)Cashpaidtoacquiredebtinvestments33)Othercashpaidrelatingtoinvestingactivities34)Sub-totalofcashoutflows35)NetcashflowsfrominvestingactivitiesCashFlowsfromFinancingActivities:36)Proceedsfromissuingshares37)Proceedsfromissuingbonds38)Proceedsfromborrowings41)Otherproceedsrelatingtofinancingactivities42)Sub-totalofcashinflowsCashrepaymentsofamountsborrowedCashpaymentsofexpensesonanyfinancingactivities45)Cashpaymentsfordistributionofdividendsorprofits46)CashpaymentsofinterestexpensesCashpaymentsforfinanceleasesCashpaymentsforreductionofregisteredcapital51)Othercashpaymentsrelatingtofinancingactivities52)Sub-totalofcashoutflows53)NetcashflowsfromfinancingactivitiesEffectofForeignExchangeRateChangesonCash5.NetIncreaseinCashandCashEquivalentsSupplementalInformationInvestingandFinancingActivitiesthatdonotInvolveinCashReceiptsandPayments56)Repaymentofdebtsbythetransferoffixedassets57)Repaymentofdebtsbythetransferofinvestments58)Investmentsintheformoffixedassets59)RepaymentsofdebtsbythetransferofinvestoriesReconciliationofNetProfittoCashFlowsfromOperatingActivities62)NetprofitAddprovisionforbaddebtorbaddebtwrittenoffDepreciationoffixedassets65)AmortizationofintangibleassetsLossesondisposaloffixedassets,intangibleassetsandotherlong-termassets(ordeduct:gains)67)Lossesonscrappingoffixedassets68)FinancialexpensesLossesarisingfrominvestments(ordeduct:gains)Deferedtaxcredit(ordeduct:debit)71)Decreaseininventories(ordeduct：increase)72)Decreaseinoperatingreceivables(ordeduct:increase)73)Increaseinoperatingpayables(ordeduct:decrease)74)Netpaymentonvalueaddedtax(ordeduct:netreceipts75)NetcashflowsfromoperatingactivitiesNetIncreaseinCashandCashEquivalents76)cashattheendoftheperiod77)Less:cashatthebeginningoftheperiod78)Plus:cashequivalentsattheendoftheperiod79)Less:cashequivalentsatthebeginningoftheperiod80)Netincre