會(huì)計(jì)綜合模擬實(shí)訓(xùn)教程（第四部分工業(yè)企業(yè)綜合實(shí)訓(xùn) ）王瑋會(huì)計(jì)分錄答案

業(yè)務(wù)編號(hào),摘要,總賬科目,明細(xì)科目,借方,貸方

1,收到投資,銀行存款,,"10,000.00",

1,收到投資,實(shí)收資本,東風(fēng)公司,,"10,000.00"

2,提現(xiàn),庫(kù)存現(xiàn)金,,"4,000.00",

2,提現(xiàn),銀行存款,,,"4,000.00"

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

3,銷(xiāo)售員劉成借款,庫(kù)存現(xiàn)金,,,"1,000.00"

4,申請(qǐng)銀行匯票,其他貨幣資金,銀行匯票,"60,000.00",

4,申請(qǐng)銀行匯票,銀行存款,,,"60,000.00"

5,黃海公司還來(lái)欠款,銀行存款,,"8,000.00",

5,黃海公司還來(lái)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(gòu)低1#,材料采購(gòu),低1#,"48,600.00",

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

7,采購(gòu)低1#,其他貨幣資金,銀行匯票,,"56,862.00"

7,采購(gòu)低1#，驗(yàn)收入庫(kù),低值易耗品,低1#,"48,600.00",

7,采購(gòu)低1#，驗(yàn)收入庫(kù),材料采購(gòu),低1#,,"48,600.00"

8,購(gòu)入1#材料,材料采購(gòu),1#,"24,600.00",

8,購(gòu)入1#材料,應(yīng)交稅費(fèi),應(yīng)交增值稅,"4,080.00",

8,購(gòu)入1#材料,銀行存款,,,"28,680.00"

9,銀行匯票結(jié)算多余款項(xiàng),銀行存款,,"3,138.00",

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

10,購(gòu)入外購(gòu)1#,材料采購(gòu),外購(gòu)1#,"98,400.00",

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

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

10,外購(gòu)1#驗(yàn)收入庫(kù),原材料,外購(gòu)1#,"98,400.00",

10,外購(gòu)1#驗(yàn)收入庫(kù),材料采購(gòu),外購(gòu)1#,,"98,400.00"

11,1#材料入庫(kù),原材料,1#,"24,600.00",

11,1#材料入庫(kù),材料采購(gòu),1#,,"24,600.00"

12,銷(xiāo)售洗衣機(jī)Ⅰ,銀行存款,,"117,000.00",

12,銷(xiāo)售洗衣機(jī)Ⅰ,主營(yíng)業(yè)務(wù)收入,洗衣機(jī)Ⅰ,,"100,000.00"

12,銷(xiāo)售洗衣機(jī)Ⅰ,應(yīng)交稅費(fèi),應(yīng)交增值稅,,"17,000.00"

13,銷(xiāo)售洗衣機(jī)Ⅱ,應(yīng)收票據(jù),長(zhǎng)江公司,"70,200.00",

13,銷(xiāo)售洗衣機(jī)Ⅱ,主營(yíng)業(yè)務(wù)收入,洗衣機(jī)Ⅱ,,"60,000.00"

13,銷(xiāo)售洗衣機(jī)Ⅱ,應(yīng)交稅費(fèi),應(yīng)交增值稅,,"10,200.00"

14,材料消耗,生產(chǎn)成本,洗衣機(jī)Ⅰ,"65,600.00",

14,材料消耗,生產(chǎn)成本,洗衣機(jī)Ⅱ,"61,500.00",

14,材料消耗,管理費(fèi)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(zèng),營(yíng)業(yè)外支出,捐款,"60,000.00",

15,捐贈(zèng),銀行存款,,,"60,000.00"

16,報(bào)銷(xiāo)差旅費(fèi),庫(kù)存現(xiàn)金,,400.00,

16,報(bào)銷(xiāo)差旅費(fèi),銷(xiāo)售費(fèi)用,差旅費(fèi),600.00,

16,報(bào)銷(xiāo)差旅費(fèi),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(cái)務(wù)費(fèi)用,手續(xù)費(fèi),200.00,

17,發(fā)放工資,銀行存款,,,"455,521.38"

18,計(jì)算企業(yè)五險(xiǎn)一金,管理費(fèi)用,五險(xiǎn)一金,"228,416.74",

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

18,計(jì)算企業(yè)五險(xiǎn)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(fèi)附加,應(yīng)交稅費(fèi),應(yīng)交增值稅,"85,000.00",

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

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

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

19,交納稅金及教育費(fèi)附加,銀行存款,,,"90,510.00"

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

20,國(guó)家投入新設(shè)備,實(shí)收資本,國(guó)家,,"60,000.00"

21,購(gòu)入材料,原材料,1#材料,"20,500.00",

21,購(gòu)入材料,原材料,2#材料,"60,000.00",

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

21,購(gòu)入材料,應(yīng)付賬款,聊城公司,,"94,185.00"

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

22,銷(xiāo)售洗衣機(jī),主營(yíng)業(yè)務(wù)收入,洗衣機(jī)Ⅰ,,"120,000.00"

22,銷(xiāo)售洗衣機(jī),,洗衣機(jī)Ⅱ,,"150,000.00"

22,銷(xiāo)售洗衣機(jī),應(yīng)交稅費(fèi),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(jì)折舊,,"55,290.00",

23,固定資產(chǎn)清理,固定資產(chǎn),車(chē)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(yíng)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(gòu)料款,應(yīng)付賬款,聊城公司,"94,185.00",

25,償還購(gòu)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(gè)月,,"200,000.00"

27,購(gòu)買(mǎi)辦公用品,制造費(fèi)用,機(jī)加,43.00,

27,購(gòu)買(mǎi)辦公用品,,裝配,35.00,

27,購(gòu)買(mǎi)辦公用品,生產(chǎn)成本,基本生產(chǎn)-鑄工車(chē)間,35.00,

27,購(gòu)買(mǎi)辦公用品,,輔助生產(chǎn)-機(jī)修車(chē)間,27.00,

27,購(gòu)買(mǎi)辦公用品,管理費(fèi)用,辦公用品,360.00,

27,購(gòu)買(mǎi)辦公用品,庫(kù)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(pán)虧電動(dòng)機(jī),待處理財(cái)產(chǎn)損溢,,"20,000.00",

29,盤(pán)虧電動(dòng)機(jī),累計(jì)折舊,,"5,000.00",

29,盤(pán)虧電動(dòng)機(jī),固定資產(chǎn),,,"25,000.00"

29,盤(pán)虧電動(dòng)機(jī),營(yíng)業(yè)外支出,,"20,000.00",

29,盤(pán)虧電動(dòng)機(jī),待處理財(cái)產(chǎn)損溢,,,"20,000.00"

30,廣告費(fèi),銷(xiāo)售費(fèi)用,廣告費(fèi),"5,000.00",

30,廣告費(fèi),銀行存款,,,"5,000.00"

31,財(cái)產(chǎn)保險(xiǎn)費(fèi),管理費(fèi)用,財(cái)產(chǎn)保險(xiǎn)費(fèi),4800,

31,財(cái)產(chǎn)保險(xiǎn)費(fèi),銀行存款,,,"4,800.00"

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

32,銷(xiāo)售洗衣機(jī),主營(yíng)業(yè)務(wù)收入,洗衣機(jī)Ⅰ,,"200,000.00"

32,銷(xiāo)售洗衣機(jī),,洗衣機(jī)Ⅱ,,"300,000.00"

32,銷(xiāo)售洗衣機(jī),應(yīng)交稅費(fèi),應(yīng)交增值稅,,"85,000.00"

33,購(gòu)入專(zhuān)利權(quán),無(wú)形資產(chǎn),專(zhuān)利權(quán),"200,000.00",

33,購(gòu)入專(zhuān)利權(quán),銀行存款,,,"200,000.00"

34,購(gòu)入新設(shè)備,固定資產(chǎn),機(jī)床,"20,000.00",

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

34,購(gòu)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(cái)務(wù)費(fèi)用,,,"1,482.50"

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

36,支付合同滯納賠償金,庫(kù)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(yíng)業(yè)外收入,罰款收入,,"1,000.00"

38,外商捐贈(zèng),固定資產(chǎn),磨床,"180,000.00",

38,外商捐贈(zèng),營(yíng)業(yè)外收入,捐贈(zèng),,"180,000.00"

39,轉(zhuǎn)增注冊(cè)資本,資本公積,,"30,000.00",

39,轉(zhuǎn)增注冊(cè)資本,實(shí)收資本,資本公積轉(zhuǎn)增,,30000.00

40,抗洪救災(zāi)捐款,營(yíng)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(jì)提折舊,制造費(fèi)用,機(jī)加車(chē)間,"47,000.00",

41,計(jì)提折舊,,裝配車(chē)間,"52,900.00",

41,計(jì)提折舊,生產(chǎn)成本,基本生產(chǎn)-鑄工車(chē)間,"20,600.00",

41,計(jì)提折舊,,輔助生產(chǎn)-機(jī)修車(chē)間,"19,600.00",

41,計(jì)提折舊,管理費(fèi)用,折舊費(fèi),"57,607.00",

41,計(jì)提折舊,累計(jì)折舊,,,"197,707.00"

42,支付電費(fèi),制造費(fèi)用,機(jī)加車(chē)間,"5,000.00",

42,支付電費(fèi),,裝配車(chē)間,"3,000.00",

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

42,支付電費(fèi),,輔助生產(chǎn)-機(jī)修車(chē)間,"3,300.00",

42,支付電費(fèi),管理費(fèi)用,電費(fèi),"4,700.00",

42,支付電費(fèi),銀行存款,,,"20,000.00"

43,水費(fèi)與增值稅,制造費(fèi)用,機(jī)加車(chē)間,"2,307.20",

43,水費(fèi)與增值稅,,裝配車(chē)間,"1,153.60",

43,水費(fèi)與增值稅,生產(chǎn)成本,基本生產(chǎn)-鑄工車(chē)間,"1,400.80",

43,水費(fèi)與增值稅,,輔助生產(chǎn)-機(jī)修車(chē)間,"1,648.00",

,,管理費(fèi)用,,"1,730.40",

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

43,水費(fèi)與增值稅,銀行存款,,,"9,311.20"

44,結(jié)轉(zhuǎn)機(jī)加車(chē)間制造費(fèi)用,生產(chǎn)成本,洗衣機(jī)Ⅰ,"28,805.61",

44,結(jié)轉(zhuǎn)機(jī)加車(chē)間制造費(fèi)用,,洗衣機(jī)Ⅱ,"25,544.59",

44,結(jié)轉(zhuǎn)機(jī)加車(chē)間制造費(fèi)用,制造費(fèi)用,機(jī)加車(chē)間,,"54,350.20"

44,結(jié)轉(zhuǎn)裝配車(chē)間制造費(fèi)用,生產(chǎn)成本,洗衣機(jī)Ⅰ,"29,982.19",

44,結(jié)轉(zhuǎn)裝配車(chē)間制造費(fèi)用,,洗衣機(jī)Ⅱ,"28,806.41",

44,結(jié)轉(zhuǎn)裝配車(chē)間制造費(fèi)用,制造費(fèi)用,裝配車(chē)間,,"58,788.60"

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

45,結(jié)轉(zhuǎn)鑄工車(chē)間自制半成品成本,生產(chǎn)成本,鑄工車(chē)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(jī)Ⅰ,"193,247.50",

46,結(jié)轉(zhuǎn)領(lǐng)用鑄件的成本,,洗衣機(jī)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(kù)存商品,洗衣機(jī)Ⅰ,"317,635.30",

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

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

48,結(jié)轉(zhuǎn)各產(chǎn)品銷(xiāo)售成本,主營(yíng)業(yè)務(wù)成本,洗衣機(jī)Ⅰ,"276,744.30",

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

48,結(jié)轉(zhuǎn)各產(chǎn)品銷(xiāo)售成本,庫(kù)存商品,洗衣機(jī)Ⅰ,,"276,744.30"

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

49,計(jì)提城建稅和教育費(fèi)附加,營(yíng)業(yè)稅金及附加,,"11,087.38",

49,計(jì)提城建稅和教育費(fèi)附加,應(yīng)交稅費(fèi),城建稅,,"7,761.17"

49,計(jì)提城建稅和教育費(fèi)附加,,教育費(fèi)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(jià)值變動(dòng),"6,900.00",

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

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

51,非流動(dòng)資產(chǎn)減值,無(wú)形資產(chǎn)減值準(zhǔn)備,非專(zhuān)利技術(shù),,"30,000.00"

52,對(duì)外投資,長(zhǎng)期股權(quán)投資,弗萊,"90,000.00",

52,對(duì)外投資,投資收益,,,"90,000.00"

52,對(duì)外投資,長(zhǎng)期股權(quán)投資,風(fēng)帆電機(jī)廠(chǎng),"-7,740.00",

52,對(duì)外投資,投資收益,,,"-7,740.00"

53,結(jié)轉(zhuǎn)損益類(lèi)賬戶(hù),主營(yíng)業(yè)務(wù)收入,,"930,000.00",

53,結(jié)轉(zhuǎn)損益類(lèi)賬戶(hù),營(yíng)業(yè)外收入,,"181,000.00",

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

53,結(jié)轉(zhuǎn)損益類(lèi)賬戶(hù),公允價(jià)值變動(dòng)損益,,"6,900.00",

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

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

53,結(jié)轉(zhuǎn)損益類(lèi)賬戶(hù),主營(yíng)業(yè)務(wù)成本,,,"543,294.10"

53,結(jié)轉(zhuǎn)損益類(lèi)賬戶(hù),營(yíng)業(yè)外支出,,,"96,910.00"

53,結(jié)轉(zhuǎn)損益類(lèi)賬戶(hù),管理費(fèi)用,,,"300,074.14"

53,結(jié)轉(zhuǎn)損益類(lèi)賬戶(hù),財(cái)務(wù)費(fèi)用,,,"-1,282.50"