基礎會計學 李占國 數(shù)字加工過程 3、試算平衡表

,表9-1總分類賬戶發(fā)生額及余額試算平衡表,,,,,,,,

,2×22年12月31日單位：元,,,,,,,,

,序,賬戶名稱,期初余額,,本期發(fā)生額,,期末余額,,

,號,,借方,貸方,借方,貸方,借方,貸方,

,1,庫存現(xiàn)金,19500,,511,7490,12521,,

,2,銀行存款,1856800,,1686760,1650015,1893545,,

,3,應收票據(jù),578000,,311880,213000,676880,,

,4,應收賬款,736000,,867400,754000,849400,,

,5,預付賬款,155000,,90400,184096,61304,,

,6,其他應收款,8000,,6000,8000,6000,,

,7,壞賬準備,,8068,11000,45340,,42408,

,8,在途物資,48600,,81600,48600,81600,,

,9,原材料,245800,,629200,606400,268600,,

,10,庫存商品,420800,,943200,964520,399480,,

,11,固定資產(chǎn),7027000,,899050,,7926050,,

,12,累計折舊,,1146292,,65700,,1211992,

,13,在建工程,288000,,81750,205750,164000,,

,14,無形資產(chǎn),270000,,102000,,372000,,

,15,累計攤銷,,75000,,3100,,78100,

,16,短期借款,,700000,200000,80000,,580000,

,17,應付票據(jù),,80000,80000,106416,,106416,

,18,應付賬款,,92000,128000,108480,,72480,

,19,預收賬款,,494000,565000,92000,,21000,

,20,應付職工薪酬,,311240,376960,421720,,356000,

,21,應交稅費,,121400,365800,405944,,161544,

,22,應付利息,,11840,19100,7800,,540,

,23,應付股利,,,,1800000,,1800000,

,24,實收資本,,5000000,,2000000,,7000000,

,25,資本公積,,970760,970760,34500,,34500,

,26,盈余公積,,446100,,369000,,815100,

,27,利潤分配,,169500,4338000,4629000,,460500,

,28,本年利潤,,2092500,3978500,1886000,,0,

,29,生產(chǎn)成本,65200,,907200,943200,29200,,

,30,制造費用,,,120000,120000,,,

,31,主營業(yè)務收入,,,1796000,1796000,,,

,32,其他業(yè)務收入,,,84000,84000,,,

,33,營業(yè)外收入,,,6000,6000,,,

,34,主營業(yè)務成本,,,964520,964520,,,

,35,其他業(yè)務成本,,,80000,80000,,,

,36,稅金及附加,,,4870,4870,,,

,37,銷售費用,,,83640,83640,,,

,38,管理費用,,,137770,137770,,,0

,39,財務費用,,,2860,2860,,,

,40,信用減值損失,,,40340,40340,,,

,41,營業(yè)外支出,,,82000,82000,,,

,42,所得稅費用,,,122500