资产负债表和利润表的编制实例完整

资产负债表和利润表的编制实例(可以直接使用，可编辑实用优秀文档，欢迎下载）长城公司资产负债表编制的案例下：17%材料销售价格中均不含增值税。长城公司材料和产品均按实际成本核算，其销售成本随着销售同时结转。25%，长城公司对黄河公司的投资按权益法核算。202111日有关科目余额如下：科目名称借方余额科目名称贷方余额库存现金500短期借款500000银行存款400000应付票据50000应收票据230000应付账款180000应收账款200000应付职工薪酬5000坏账准备－1000应交税费12000其他应收款200长期借款1260000原材料350000实收资本2000000周转材料30000盈余公积120000库存商品80000利润分配（未分配利润）7700长期股权投资—黄河600000公司固定资产2800000累计折旧－560000无形资产5000合计4134700合计41347002021年度发生如下经济业务：51000300000票。4000032000产品已经发出，开出增值税专用发票，款项尚未收到（他税费）20%。2600018000销售材料已经发出，开出增值税专用发票。款项已经收到，并存入银行（税以外，不考虑其他税费）。150000元，已提折24000元，出售价格18000030（假设出售该项设备不需交纳增值税等有关税费18000元。⑤按应收账款年末余额的5‰计提坏账准备。⑥用银行存款偿还到期应付票据20000元，交纳所得税2300元。⑦黄河公司本年实现净利润280000元，长城公司按投资比例确认其投资收益。⑧摊销无形资产价值1000元；计提管理用固定资产折旧8766元。42900871008710元。【要求】：编制长城公司的有关经济业务会计分录（各损益类科目结转本年利润以及“应交税费”目）。20211231日资产负债表的年末数（填入下表）。资产负债表编制单位：长城公司2021年12月31日单位：元资产期末余额负债及所有者权益 期末余额流动资产：流动负债：货币资金短期借款应收票据应付票据应收账款应付账款其他应收款应付职工薪酬存货应交税费流动资产合计流动负债合计非流动资产：非流动负债：长期股权投资――黄河公司固定资产长期借款非流动负债合计无形资产负债合计非流动资产合计所有者权益：实收资本盈余公积未分配利润所有者权益合计资产总计负债及所有者权益总计股份利润表编制案例阳光股份（以下简称阳光公司）为增值税一般纳税企业，适用的增减值准备。200712（1）121A10017AA：2/10，1/20，N/30（假定现金折扣按销售价格计算）75（2）123B1155%的折让（阳光公司在该批商品售出时，已确认销售收入200但款项尚未收取BB（3）1210A15C2C（5）1216D235.1（含增值税额），25123114（工资6比例确定安装劳务的完工程度。假定该合同的结果能够可靠地估计。（6）1220E11105045EEE20F8004002003131F（8）1221342350行。（注：贷记“专项应付款”账户）（10）1231101007010生额如下：账户名称其他业务成本借方发生额（万元）20贷方发生额（万元）销售费用15管理费用12.2财务费用10.3营业税金及附加6.5投资收益投资收益营业外收入营业外支出14.2812.2（非资产处置损失）（12）1231（假定本月无纳税调整事项）。【要求】：编制阳光公司上述至和项经济业务相关的会计分录（交税费科目要求写出明细科目及专栏名称）。200712（答案中的金额单位用万元表示。利 润表编制单位：阳光公司 2007年度12月 单位：万元项目项目一、营业收入减：营业成本销售费用资产减值损失加：公允价值变动收益（损失以“-”号填列）投资收益（损失以“-”号填列）减：营业外支出其中：非流动资产处置损失三、利润总额（亏损总额以“-”号填列）减：所得税费用四、净利润（净亏损以“-”号填列）本期金额资产负债表编制单位： 年月日 单位：负债和所有者权益（或股东资产货币资金应收票据应收账款预付款项应收利息应收股利存货资产流动资产合计可供出售金融资产持有至到期投资长期应收款固定资产固定资产清理

期末余额 年初余

权益）短期借款应付票据应交税金其他应付款一年内到期的非流动负债流动负债合计非流动流动负债：长期借款应付债券预计负债负债合计

期末余额 年初余额油气资产无形资产开发支出商誉长期待摊费用其他非流动资产非流动资产合计资产总计

所有者权益（或股东权益）：实收资本（或股本）资本公积盈余公积所有者权益（或股东权益）合计负债和所有者权益（或股东权益）总计利润表编表单位：公司 年 月 单位：元项目项目一、营业收入减：营业务成本行次（略本月数本年累计数营业务税金及附加销售费用管理费用财务费用(收益以“-”号填列)资产减值损失加：公允价值变动净收益（净损失以“-”号填列)投资收益二、营业利润（亏损以“-”号填列）加：营业外收入减：营业外支出其中：非流动资产处置净损失（净收益以“-”号填列)三、利润总额减：所得税四、净利润资产负债表资产负债表BalanceSheet项目 ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品(库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long-terminvestment：其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:土地使用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资 Amongit:Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表资产负债表(续表)BalanceSheet项目 ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayab1e预收帐款Advancesfromcustomers应付工资Accruedpayro1l应付福利费Welfarepayable应付利润(股利) Profitspayab1e应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债Otherlong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities*少数股东权益Minorityinterests实收资本(股本) SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson"scapital其中:国有法人资本Including:State-ownedlegalperson"scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital外商资本Foreignbusinessmen"scapital资本公积Capitalsurplus盈余公积surplusreserve其中:法定盈余公积Including:statutorysurplusreserve公益金 publicwelfarefund补充流动资本Supplermentarycurrentcapital*未确认的投资损失（以“-”号填列） Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholder"sequity负债及所有者权益总计TotalLiabilities&Equity利润表利润表INCOMESTATEMENT项目ITEMS产品销售收入 Salesofproducts其中：出口产品销售收入 Including：Exportsales减：销售折扣与折让 Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售成本 Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利 Grossprofitonsales减：销售费用 Less：Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出(减利息收入)Including：Interestexpenses(minusinterestihcome)汇兑损失(减汇兑收益) Exchangelosses(minusexchangegains)产品销售利润Profitonsales加：其他业务利润Add：profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：adjustmentoflossandgainforpreviousyears利润总额 Totalprofit减：所得税 Less：Incometax净利润 Netprofit现金流量表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