会计综合模拟实训教程（第四部分工业企业综合实训 ）王玮会计分录答案

业务编号,摘要,总账科目,明细科目,借方,贷方

1,收到投资,银行存款,,"10,000.00",

1,收到投资,实收资本,东风公司,,"10,000.00"

2,提现,库存现金,,"4,000.00",

2,提现,银行存款,,,"4,000.00"

3,销售员刘成借款,其他应收款,销售部刘成,"1,000.00",

3,销售员刘成借款,库存现金,,,"1,000.00"

4,申请银行汇票,其他货币资金,银行汇票,"60,000.00",

4,申请银行汇票,银行存款,,,"60,000.00"

5,黄海公司还来欠款,银行存款,,"8,000.00",

5,黄海公司还来欠款,应收账款,黄海公司,,"8,000.00"

6,收到支票,银行存款,,"293,000.00",

6,收到支票,应收账款,北京博大,,"293,000.00"

7,采购低1#,材料采购,低1#,"48,600.00",

7,采购低1#,应交税费,应交增值税,"8,262.00",

7,采购低1#,其他货币资金,银行汇票,,"56,862.00"

7,采购低1#，验收入库,低值易耗品,低1#,"48,600.00",

7,采购低1#，验收入库,材料采购,低1#,,"48,600.00"

8,购入1#材料,材料采购,1#,"24,600.00",

8,购入1#材料,应交税费,应交增值税,"4,080.00",

8,购入1#材料,银行存款,,,"28,680.00"

9,银行汇票结算多余款项,银行存款,,"3,138.00",

9,银行汇票结算多余款项,其他货币资金,银行汇票,,"3,138.00"

10,购入外购1#,材料采购,外购1#,"98,400.00",

10,购入外购1#,应交税费,应交增值税,"16,728.00",

10,购入外购1#,应付票据,力成精密电路公司,,"115,128.00"

10,外购1#验收入库,原材料,外购1#,"98,400.00",

10,外购1#验收入库,材料采购,外购1#,,"98,400.00"

11,1#材料入库,原材料,1#,"24,600.00",

11,1#材料入库,材料采购,1#,,"24,600.00"

12,销售洗衣机Ⅰ,银行存款,,"117,000.00",

12,销售洗衣机Ⅰ,主营业务收入,洗衣机Ⅰ,,"100,000.00"

12,销售洗衣机Ⅰ,应交税费,应交增值税,,"17,000.00"

13,销售洗衣机Ⅱ,应收票据,长江公司,"70,200.00",

13,销售洗衣机Ⅱ,主营业务收入,洗衣机Ⅱ,,"60,000.00"

13,销售洗衣机Ⅱ,应交税费,应交增值税,,"10,200.00"

14,材料消耗,生产成本,洗衣机Ⅰ,"65,600.00",

14,材料消耗,生产成本,洗衣机Ⅱ,"61,500.00",

14,材料消耗,管理费用,,"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,捐赠,营业外支出,捐款,"60,000.00",

15,捐赠,银行存款,,,"60,000.00"

16,报销差旅费,库存现金,,400.00,

16,报销差旅费,销售费用,差旅费,600.00,

16,报销差旅费,其他应收款,刘成,,"1,000.00"

17,发放工资,应付职工薪酬,工资,"455,321.38",

17,发放工资,财务费用,手续费,200.00,

17,发放工资,银行存款,,,"455,521.38"

18,计算企业五险一金,管理费用,五险一金,"228,416.74",

18,计算企业五险一金,应付职工薪酬,职工保险,,"172,705.34"

18,计算企业五险一金,应付职工薪酬,住房公积金,,"55,711.40"

19,交纳税金及教育费附加,应交税费,应交增值税,"85,000.00",

19,交纳税金及教育费附加,应交税费,应交城建税,"2,400.00",

19,交纳税金及教育费附加,应交税费,个人所得税,"1,750.00",

19,交纳税金及教育费附加,应交税费,教育费附加,"1,360.00",

19,交纳税金及教育费附加,银行存款,,,"90,510.00"

20,国家投入新设备,固定资产,磨床,"60,000.00",

20,国家投入新设备,实收资本,国家,,"60,000.00"

21,购入材料,原材料,1#材料,"20,500.00",

21,购入材料,原材料,2#材料,"60,000.00",

21,购入材料,应交税费,应交增值税,"13,685.00",

21,购入材料,应付账款,聊城公司,,"94,185.00"

22,销售洗衣机,应收账款,郑州公司,"315,900.00",

22,销售洗衣机,主营业务收入,洗衣机Ⅰ,,"120,000.00"

22,销售洗衣机,,洗衣机Ⅱ,,"150,000.00"

22,销售洗衣机,应交税费,应交增值税,,"45,900.00"

23,固定资产清理,固定资产清理,,"20,710.00",

23,固定资产清理,累计折旧,,"55,290.00",

23,固定资产清理,固定资产,车床M180,,"76,000.00"

24,清理结果,银行存款,,"6,800.00",

24,清理结果,固定资产清理,,,"6,800.00"

24,清理结果,营业外支出,,"13,910.00",

24,清理结果,固定资产清理,,,"13,910.00"

25,偿还购料款,应付账款,聊城公司,"94,185.00",

25,偿还购料款,银行存款,,,"94,185.00"

26,取得银行借款,银行存款,,"200,000.00",

26,取得银行借款,短期借款,三个月,,"200,000.00"

27,购买办公用品,制造费用,机加,43.00,

27,购买办公用品,,装配,35.00,

27,购买办公用品,生产成本,基本生产-铸工车间,35.00,

27,购买办公用品,,辅助生产-机修车间,27.00,

27,购买办公用品,管理费用,办公用品,360.00,

27,购买办公用品,库存现金,,,500.00

28,投资收益,银行存款,,"4,000.00",

28,投资收益,投资收益,,,"4,000.00"

29,盘亏电动机,待处理财产损溢,,"20,000.00",

29,盘亏电动机,累计折旧,,"5,000.00",

29,盘亏电动机,固定资产,,,"25,000.00"

29,盘亏电动机,营业外支出,,"20,000.00",

29,盘亏电动机,待处理财产损溢,,,"20,000.00"

30,广告费,销售费用,广告费,"5,000.00",

30,广告费,银行存款,,,"5,000.00"

31,财产保险费,管理费用,财产保险费,4800,

31,财产保险费,银行存款,,,"4,800.00"

32,销售洗衣机,应收帐款,北京博大,"585,000.00",

32,销售洗衣机,主营业务收入,洗衣机Ⅰ,,"200,000.00"

32,销售洗衣机,,洗衣机Ⅱ,,"300,000.00"

32,销售洗衣机,应交税费,应交增值税,,"85,000.00"

33,购入专利权,无形资产,专利权,"200,000.00",

33,购入专利权,银行存款,,,"200,000.00"

34,购入新设备,固定资产,机床,"20,000.00",

34,购入新设备,应交税费,应交增值税,"3,400.00",

34,购入新设备,银行存款,,,"23,400.00"

35,利息收入,银行存款,,"1,482.50",

35,利息收入,财务费用,,,"1,482.50"

36,支付合同滞纳赔偿金,营业外支出,赔偿金,"1,000.00",

36,支付合同滞纳赔偿金,库存现金,,,"1,000.00"

37,罚款收入,银行存款,,"1,000.00",

37,罚款收入,营业外收入,罚款收入,,"1,000.00"

38,外商捐赠,固定资产,磨床,"180,000.00",

38,外商捐赠,营业外收入,捐赠,,"180,000.00"

39,转增注册资本,资本公积,,"30,000.00",

39,转增注册资本,实收资本,资本公积转增,,30000.00

40,抗洪救灾捐款,营业外支出,抗洪救灾捐款,2000.00,

40,抗洪救灾捐款,银行存款,,,"2,000.00"

41,计提折旧,制造费用,机加车间,"47,000.00",

41,计提折旧,,装配车间,"52,900.00",

41,计提折旧,生产成本,基本生产-铸工车间,"20,600.00",

41,计提折旧,,辅助生产-机修车间,"19,600.00",

41,计提折旧,管理费用,折旧费,"57,607.00",

41,计提折旧,累计折旧,,,"197,707.00"

42,支付电费,制造费用,机加车间,"5,000.00",

42,支付电费,,装配车间,"3,000.00",

42,支付电费,生产成本,基本生产-铸工车间,"4,000.00",

42,支付电费,,辅助生产-机修车间,"3,300.00",

42,支付电费,管理费用,电费,"4,700.00",

42,支付电费,银行存款,,,"20,000.00"

43,水费与增值税,制造费用,机加车间,"2,307.20",

43,水费与增值税,,装配车间,"1,153.60",

43,水费与增值税,生产成本,基本生产-铸工车间,"1,400.80",

43,水费与增值税,,辅助生产-机修车间,"1,648.00",

,,管理费用,,"1,730.40",

43,水费与增值税,应交税费,应交增值税,"1,071.20",

43,水费与增值税,银行存款,,,"9,311.20"

44,结转机加车间制造费用,生产成本,洗衣机Ⅰ,"28,805.61",

44,结转机加车间制造费用,,洗衣机Ⅱ,"25,544.59",

44,结转机加车间制造费用,制造费用,机加车间,,"54,350.20"

44,结转装配车间制造费用,生产成本,洗衣机Ⅰ,"29,982.19",

44,结转装配车间制造费用,,洗衣机Ⅱ,"28,806.41",

44,结转装配车间制造费用,制造费用,装配车间,,"58,788.60"

45,结转铸工车间自制半成品成本,自制半成品,,"26,035.80",

45,结转铸工车间自制半成品成本,生产成本,铸工车间,,"26,035.80"

46,结转领用铸件的成本,生产成本,洗衣机Ⅰ,"193,247.50",

46,结转领用铸件的成本,,洗衣机Ⅱ,"165,640.80",

46,结转领用铸件的成本,自制半成品,,,"358,888.30"

47,结转本月完工产品的成本,库存商品,洗衣机Ⅰ,"317,635.30",

47,结转本月完工产品的成本,,洗衣机Ⅱ,"281,491.80",

47,结转本月完工产品的成本,生产成本,洗衣机Ⅰ,,"317,635.30"

47,结转本月完工产品的成本,,洗衣机Ⅱ,,"281,491.80"

48,结转各产品销售成本,主营业务成本,洗衣机Ⅰ,"276,744.30",

48,结转各产品销售成本,,洗衣机Ⅱ,"266,549.80",

48,结转各产品销售成本,库存商品,洗衣机Ⅰ,,"276,744.30"

48,结转各产品销售成本,,洗衣机Ⅱ,,"266,549.80"

49,计提城建税和教育费附加,营业税金及附加,,"11,087.38",

49,计提城建税和教育费附加,应交税费,城建税,,"7,761.17"

49,计提城建税和教育费附加,,教育费附加,,"3,326.21"

50,交易性金融资产,交易性金融资产,公允价值变动,"6,900.00",

50,交易性金融资产,公允价值变动损益,,,"6,900.00"

51,非流动资产减值,资产减值损失,非专利技术,"30,000.00",

51,非流动资产减值,无形资产减值准备,非专利技术,,"30,000.00"

52,对外投资,长期股权投资,弗莱,"90,000.00",

52,对外投资,投资收益,,,"90,000.00"

52,对外投资,长期股权投资,风帆电机厂,"-7,740.00",

52,对外投资,投资收益,,,"-7,740.00"

53,结转损益类账户,主营业务收入,,"930,000.00",

53,结转损益类账户,营业外收入,,"181,000.00",

53,结转损益类账户,投资收益,,"86,260.00",

53,结转损益类账户,公允价值变动损益,,"6,900.00",

53,结转损益类账户,本年利润,,,"1,204,160.00"

53,结转损益类账户,本年利润,,"985,083.12",

53,结转损益类账户,主营业务成本,,,"543,294.10"

53,结转损益类账户,营业外支出,,,"96,910.00"

53,结转损益类账户,管理费用,,,"300,074.14"

53,结转损益类账户,财务费用,,,"-1,282.50"