會計綜合模擬實訓(xùn)教程（第四部分工業(yè)企業(yè)綜合實訓(xùn) ）王瑋會計分錄答案

業(yè)務(wù)編號,摘要,總賬科目,明細科目,借方,貸方

1,收到投資,銀行存款,,"10,000.00",

1,收到投資,實收資本,東風(fēng)公司,,"10,000.00"

2,提現(xiàn),庫存現(xiàn)金,,"4,000.00",

2,提現(xiàn),銀行存款,,,"4,000.00"

3,銷售員劉成借款,其他應(yīng)收款,銷售部劉成,"1,000.00",

3,銷售員劉成借款,庫存現(xiàn)金,,,"1,000.00"

4,申請銀行匯票,其他貨幣資金,銀行匯票,"60,000.00",

4,申請銀行匯票,銀行存款,,,"60,000.00"

5,黃海公司還來欠款,銀行存款,,"8,000.00",

5,黃海公司還來欠款,應(yīng)收賬款,黃海公司,,"8,000.00"

6,收到支票,銀行存款,,"293,000.00",

6,收到支票,應(yīng)收賬款,北京博大,,"293,000.00"

7,采購低1#,材料采購,低1#,"48,600.00",

7,采購低1#,應(yīng)交稅費,應(yīng)交增值稅,"8,262.00",

7,采購低1#,其他貨幣資金,銀行匯票,,"56,862.00"

7,采購低1#，驗收入庫,低值易耗品,低1#,"48,600.00",

7,采購低1#，驗收入庫,材料采購,低1#,,"48,600.00"

8,購入1#材料,材料采購,1#,"24,600.00",

8,購入1#材料,應(yīng)交稅費,應(yīng)交增值稅,"4,080.00",

8,購入1#材料,銀行存款,,,"28,680.00"

9,銀行匯票結(jié)算多余款項,銀行存款,,"3,138.00",

9,銀行匯票結(jié)算多余款項,其他貨幣資金,銀行匯票,,"3,138.00"

10,購入外購1#,材料采購,外購1#,"98,400.00",

10,購入外購1#,應(yīng)交稅費,應(yīng)交增值稅,"16,728.00",

10,購入外購1#,應(yīng)付票據(jù),力成精密電路公司,,"115,128.00"

10,外購1#驗收入庫,原材料,外購1#,"98,400.00",

10,外購1#驗收入庫,材料采購,外購1#,,"98,400.00"

11,1#材料入庫,原材料,1#,"24,600.00",

11,1#材料入庫,材料采購,1#,,"24,600.00"

12,銷售洗衣機Ⅰ,銀行存款,,"117,000.00",

12,銷售洗衣機Ⅰ,主營業(yè)務(wù)收入,洗衣機Ⅰ,,"100,000.00"

12,銷售洗衣機Ⅰ,應(yīng)交稅費,應(yīng)交增值稅,,"17,000.00"

13,銷售洗衣機Ⅱ,應(yīng)收票據(jù),長江公司,"70,200.00",

13,銷售洗衣機Ⅱ,主營業(yè)務(wù)收入,洗衣機Ⅱ,,"60,000.00"

13,銷售洗衣機Ⅱ,應(yīng)交稅費,應(yīng)交增值稅,,"10,200.00"

14,材料消耗,生產(chǎn)成本,洗衣機Ⅰ,"65,600.00",

14,材料消耗,生產(chǎn)成本,洗衣機Ⅱ,"61,500.00",

14,材料消耗,管理費用,,"2,460.00",

14,材料消耗,原材料,1#材料,,"65,600.00"

14,材料消耗,原材料,2#材料,,"63,960.00"

15,捐贈,營業(yè)外支出,捐款,"60,000.00",

15,捐贈,銀行存款,,,"60,000.00"

16,報銷差旅費,庫存現(xiàn)金,,400.00,

16,報銷差旅費,銷售費用,差旅費,600.00,

16,報銷差旅費,其他應(yīng)收款,劉成,,"1,000.00"

17,發(fā)放工資,應(yīng)付職工薪酬,工資,"455,321.38",

17,發(fā)放工資,財務(wù)費用,手續(xù)費,200.00,

17,發(fā)放工資,銀行存款,,,"455,521.38"

18,計算企業(yè)五險一金,管理費用,五險一金,"228,416.74",

18,計算企業(yè)五險一金,應(yīng)付職工薪酬,職工保險,,"172,705.34"

18,計算企業(yè)五險一金,應(yīng)付職工薪酬,住房公積金,,"55,711.40"

19,交納稅金及教育費附加,應(yīng)交稅費,應(yīng)交增值稅,"85,000.00",

19,交納稅金及教育費附加,應(yīng)交稅費,應(yīng)交城建稅,"2,400.00",

19,交納稅金及教育費附加,應(yīng)交稅費,個人所得稅,"1,750.00",

19,交納稅金及教育費附加,應(yīng)交稅費,教育費附加,"1,360.00",

19,交納稅金及教育費附加,銀行存款,,,"90,510.00"

20,國家投入新設(shè)備,固定資產(chǎn),磨床,"60,000.00",

20,國家投入新設(shè)備,實收資本,國家,,"60,000.00"

21,購入材料,原材料,1#材料,"20,500.00",

21,購入材料,原材料,2#材料,"60,000.00",

21,購入材料,應(yīng)交稅費,應(yīng)交增值稅,"13,685.00",

21,購入材料,應(yīng)付賬款,聊城公司,,"94,185.00"

22,銷售洗衣機,應(yīng)收賬款,鄭州公司,"315,900.00",

22,銷售洗衣機,主營業(yè)務(wù)收入,洗衣機Ⅰ,,"120,000.00"

22,銷售洗衣機,,洗衣機Ⅱ,,"150,000.00"

22,銷售洗衣機,應(yīng)交稅費,應(yīng)交增值稅,,"45,900.00"

23,固定資產(chǎn)清理,固定資產(chǎn)清理,,"20,710.00",

23,固定資產(chǎn)清理,累計折舊,,"55,290.00",

23,固定資產(chǎn)清理,固定資產(chǎn),車床M180,,"76,000.00"

24,清理結(jié)果,銀行存款,,"6,800.00",

24,清理結(jié)果,固定資產(chǎn)清理,,,"6,800.00"

24,清理結(jié)果,營業(yè)外支出,,"13,910.00",

24,清理結(jié)果,固定資產(chǎn)清理,,,"13,910.00"

25,償還購料款,應(yīng)付賬款,聊城公司,"94,185.00",

25,償還購料款,銀行存款,,,"94,185.00"

26,取得銀行借款,銀行存款,,"200,000.00",

26,取得銀行借款,短期借款,三個月,,"200,000.00"

27,購買辦公用品,制造費用,機加,43.00,

27,購買辦公用品,,裝配,35.00,

27,購買辦公用品,生產(chǎn)成本,基本生產(chǎn)-鑄工車間,35.00,

27,購買辦公用品,,輔助生產(chǎn)-機修車間,27.00,

27,購買辦公用品,管理費用,辦公用品,360.00,

27,購買辦公用品,庫存現(xiàn)金,,,500.00

28,投資收益,銀行存款,,"4,000.00",

28,投資收益,投資收益,,,"4,000.00"

29,盤虧電動機,待處理財產(chǎn)損溢,,"20,000.00",

29,盤虧電動機,累計折舊,,"5,000.00",

29,盤虧電動機,固定資產(chǎn),,,"25,000.00"

29,盤虧電動機,營業(yè)外支出,,"20,000.00",

29,盤虧電動機,待處理財產(chǎn)損溢,,,"20,000.00"

30,廣告費,銷售費用,廣告費,"5,000.00",

30,廣告費,銀行存款,,,"5,000.00"

31,財產(chǎn)保險費,管理費用,財產(chǎn)保險費,4800,

31,財產(chǎn)保險費,銀行存款,,,"4,800.00"

32,銷售洗衣機,應(yīng)收帳款,北京博大,"585,000.00",

32,銷售洗衣機,主營業(yè)務(wù)收入,洗衣機Ⅰ,,"200,000.00"

32,銷售洗衣機,,洗衣機Ⅱ,,"300,000.00"

32,銷售洗衣機,應(yīng)交稅費,應(yīng)交增值稅,,"85,000.00"

33,購入專利權(quán),無形資產(chǎn),專利權(quán),"200,000.00",

33,購入專利權(quán),銀行存款,,,"200,000.00"

34,購入新設(shè)備,固定資產(chǎn),機床,"20,000.00",

34,購入新設(shè)備,應(yīng)交稅費,應(yīng)交增值稅,"3,400.00",

34,購入新設(shè)備,銀行存款,,,"23,400.00"

35,利息收入,銀行存款,,"1,482.50",

35,利息收入,財務(wù)費用,,,"1,482.50"

36,支付合同滯納賠償金,營業(yè)外支出,賠償金,"1,000.00",

36,支付合同滯納賠償金,庫存現(xiàn)金,,,"1,000.00"

37,罰款收入,銀行存款,,"1,000.00",

37,罰款收入,營業(yè)外收入,罰款收入,,"1,000.00"

38,外商捐贈,固定資產(chǎn),磨床,"180,000.00",

38,外商捐贈,營業(yè)外收入,捐贈,,"180,000.00"

39,轉(zhuǎn)增注冊資本,資本公積,,"30,000.00",

39,轉(zhuǎn)增注冊資本,實收資本,資本公積轉(zhuǎn)增,,30000.00

40,抗洪救災(zāi)捐款,營業(yè)外支出,抗洪救災(zāi)捐款,2000.00,

40,抗洪救災(zāi)捐款,銀行存款,,,"2,000.00"

41,計提折舊,制造費用,機加車間,"47,000.00",

41,計提折舊,,裝配車間,"52,900.00",

41,計提折舊,生產(chǎn)成本,基本生產(chǎn)-鑄工車間,"20,600.00",

41,計提折舊,,輔助生產(chǎn)-機修車間,"19,600.00",

41,計提折舊,管理費用,折舊費,"57,607.00",

41,計提折舊,累計折舊,,,"197,707.00"

42,支付電費,制造費用,機加車間,"5,000.00",

42,支付電費,,裝配車間,"3,000.00",

42,支付電費,生產(chǎn)成本,基本生產(chǎn)-鑄工車間,"4,000.00",

42,支付電費,,輔助生產(chǎn)-機修車間,"3,300.00",

42,支付電費,管理費用,電費,"4,700.00",

42,支付電費,銀行存款,,,"20,000.00"

43,水費與增值稅,制造費用,機加車間,"2,307.20",

43,水費與增值稅,,裝配車間,"1,153.60",

43,水費與增值稅,生產(chǎn)成本,基本生產(chǎn)-鑄工車間,"1,400.80",

43,水費與增值稅,,輔助生產(chǎn)-機修車間,"1,648.00",

,,管理費用,,"1,730.40",

43,水費與增值稅,應(yīng)交稅費,應(yīng)交增值稅,"1,071.20",

43,水費與增值稅,銀行存款,,,"9,311.20"

44,結(jié)轉(zhuǎn)機加車間制造費用,生產(chǎn)成本,洗衣機Ⅰ,"28,805.61",

44,結(jié)轉(zhuǎn)機加車間制造費用,,洗衣機Ⅱ,"25,544.59",

44,結(jié)轉(zhuǎn)機加車間制造費用,制造費用,機加車間,,"54,350.20"

44,結(jié)轉(zhuǎn)裝配車間制造費用,生產(chǎn)成本,洗衣機Ⅰ,"29,982.19",

44,結(jié)轉(zhuǎn)裝配車間制造費用,,洗衣機Ⅱ,"28,806.41",

44,結(jié)轉(zhuǎn)裝配車間制造費用,制造費用,裝配車間,,"58,788.60"

45,結(jié)轉(zhuǎn)鑄工車間自制半成品成本,自制半成品,,"26,035.80",

45,結(jié)轉(zhuǎn)鑄工車間自制半成品成本,生產(chǎn)成本,鑄工車間,,"26,035.80"

46,結(jié)轉(zhuǎn)領(lǐng)用鑄件的成本,生產(chǎn)成本,洗衣機Ⅰ,"193,247.50",

46,結(jié)轉(zhuǎn)領(lǐng)用鑄件的成本,,洗衣機Ⅱ,"165,640.80",

46,結(jié)轉(zhuǎn)領(lǐng)用鑄件的成本,自制半成品,,,"358,888.30"

47,結(jié)轉(zhuǎn)本月完工產(chǎn)品的成本,庫存商品,洗衣機Ⅰ,"317,635.30",

47,結(jié)轉(zhuǎn)本月完工產(chǎn)品的成本,,洗衣機Ⅱ,"281,491.80",

47,結(jié)轉(zhuǎn)本月完工產(chǎn)品的成本,生產(chǎn)成本,洗衣機Ⅰ,,"317,635.30"

47,結(jié)轉(zhuǎn)本月完工產(chǎn)品的成本,,洗衣機Ⅱ,,"281,491.80"

48,結(jié)轉(zhuǎn)各產(chǎn)品銷售成本,主營業(yè)務(wù)成本,洗衣機Ⅰ,"276,744.30",

48,結(jié)轉(zhuǎn)各產(chǎn)品銷售成本,,洗衣機Ⅱ,"266,549.80",

48,結(jié)轉(zhuǎn)各產(chǎn)品銷售成本,庫存商品,洗衣機Ⅰ,,"276,744.30"

48,結(jié)轉(zhuǎn)各產(chǎn)品銷售成本,,洗衣機Ⅱ,,"266,549.80"

49,計提城建稅和教育費附加,營業(yè)稅金及附加,,"11,087.38",

49,計提城建稅和教育費附加,應(yīng)交稅費,城建稅,,"7,761.17"

49,計提城建稅和教育費附加,,教育費附加,,"3,326.21"

50,交易性金融資產(chǎn),交易性金融資產(chǎn),公允價值變動,"6,900.00",

50,交易性金融資產(chǎn),公允價值變動損益,,,"6,900.00"

51,非流動資產(chǎn)減值,資產(chǎn)減值損失,非專利技術(shù),"30,000.00",

51,非流動資產(chǎn)減值,無形資產(chǎn)減值準(zhǔn)備,非專利技術(shù),,"30,000.00"

52,對外投資,長期股權(quán)投資,弗萊,"90,000.00",

52,對外投資,投資收益,,,"90,000.00"

52,對外投資,長期股權(quán)投資,風(fēng)帆電機廠,"-7,740.00",

52,對外投資,投資收益,,,"-7,740.00"

53,結(jié)轉(zhuǎn)損益類賬戶,主營業(yè)務(wù)收入,,"930,000.00",

53,結(jié)轉(zhuǎn)損益類賬戶,營業(yè)外收入,,"181,000.00",

53,結(jié)轉(zhuǎn)損益類賬戶,投資收益,,"86,260.00",

53,結(jié)轉(zhuǎn)損益類賬戶,公允價值變動損益,,"6,900.00",

53,結(jié)轉(zhuǎn)損益類賬戶,本年利潤,,,"1,204,160.00"

53,結(jié)轉(zhuǎn)損益類賬戶,本年利潤,,"985,083.12",

53,結(jié)轉(zhuǎn)損益類賬戶,主營業(yè)務(wù)成本,,,"543,294.10"

53,結(jié)轉(zhuǎn)損益類賬戶,營業(yè)外支出,,,"96,910.00"

53,結(jié)轉(zhuǎn)損益類賬戶,管理費用,,,"300,074.14"

53,結(jié)轉(zhuǎn)損益類賬戶,財務(wù)費用,,,"-1,282.50"