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,记账凭证(按照业务序号排),,,,,,,,,
,题号,日期,凭证字号,摘要,一级科目,明细科目,借方金额,,贷方金额,
,,,,,,,一级科目,明细科目,一级科目,明细科目
,例5-1,1,收1,资本投入,银行存款,,"164,620",,,
,,,,,实收资本,洋河机械公司,,,"164,620",
,例5-2,1,转1,资本投入,无形资产,,"102,000",,,
,,,,,原材料,,"50,000",,,
,,,,,应交税费,进项税额,"12,620",,,
,,,,,实收资本,永强公司,,,"164,620",
,例5-3,1,转2,资本公积转增资本,资本公积,,"970,760",,,
,,,,,实收资本,,,,"970,760",
,例5-4,1,转3,新增资本,固定资产,,"650,000",,,
,,,,,应交税费,进项税额,"84,500",,,
,,,,,实收资本,,,,"700,000",
,,,,,资本公积,,,,"34,500",
,例5-5,1,收2,借款,银行存款,,"80,000",,,
,,,,,短期借款,,,,"80,000",
,例5-6,31,付23,还借款,短期借款,,"200,000",,,
,,,,,银行存款,,,,"200,000",
,例5-7,7,付3,购进不需安装设备,固定资产,,"43,300",,,
,,,,,应交税费,进项税额,"5,541",,,
,,,,,银行存款,,,,"48,841",
,例5-8-1,9,付5,购进需要安装设备,在建工程,,"80,000",,,
,,,,,应交税费,进项税额,"10,400",,,
,,,,,银行存款,,,,"90,400",
,例5-8-2,13,付8,支付安装费,在建工程,,"1,750",,,
,,,,,应交税费,进项税额,105,,,
,,,,,银行存款,,,,"1,855",
,例5-8-3,19,转11,完工交付使用,固定资产,,"205,750",,,
,,,,,在建工程,,,,"205,750",
,例5-9,3,付1,现购原材料,原材料,甲材料,"177,000","102,000",,
,,,,,,乙材料,,"75,000",,
,,,,,应交税费,进项税额,"22,510",,,
,,,,,银行存款,,,,"199,510",
,例5-10,15,转8,商业汇票购进,原材料,乙材料,"94,400",,,
,,,,,应交税费,进项税额,"12,016",,,
,,,,,应付票据,秋林公司,,,"106,416",
,例5-11,25,付17,材料在途,在途物资,,"81,600",,,
,,,,,应交税费,进项税额,"10,608",,,
,,,,,银行存款,,,,"92,208",
,例5-12,9,付6,偿还到期票据款,应付票据,,"80,000",,,
,,,,,银行存款,,,,"80,000",
,例5-13,11,转5,在途物资入库,原材料,丙材料,"48,600",,,
,,,,,在途物资,,,,"48,600",
,例5-14,15,转9,赊购,原材料,,"96,000",,,
,,,,,应交税费,进项税额,"12,480",,,
,,,,,应付账款,碧华机械公司,,,"108,480",
,例5-15,27,付19,偿还碧华货款,应付账款,碧华机械公司,"38,000",,,
,,,,,银行存款,,,,"38,000",
,,,付20,偿还绣玥公司货款,应付账款,绣玥机械公司,"84,000",,,
,,,,,银行存款,,,,"84,000",
,例5-16,15,付11,预付货款,预付账款,星海公司,"90,400",,,
,,,,,银行存款,,,,"90,400",
,例5-17,19,转12,冲销预付款购进,原材料,甲材料,"163,200",,,
,,,,,应交税费,进项税额,"20,896",,,
,,,,,预付账款,华润机械公司,,,"184,096",
,例5-18,31,转16,结转发出材料成本,生产成本,A产品,"513,600","296,000",,
,,,,,,B产品,,"217,600",,
,,,,,制造费用,,"12,800",,,
,,,,,原材料,甲材料,,,"526,400","321,000"
,,,,,,乙材料,,,,"192,600"
,,,,,,丙材料,,,,"12,800"
,例5-19,31,转17,分配工薪费用,生产成本,A产品,"240,000","130,000",,
,,,,,,B产品,,"110,000",,
,,,,,制造费用,工薪费用,"26,000",,,
,,,,,销售费用,工薪费用,"40,000",,,
,,,,,管理费用,工薪费用,"50,000",,,
,,,,,应付职工薪酬,工资,,,"356,000",
,例5-20,5,付2,发放工资,应付职工薪酬,工资,"311,240",,,
,,,,,银行存款,,,,"311,240",
,例5-21-1,23,付16,支付体检费,应付职工薪酬,职工福利,"65,720",,,
,,,,,银行存款,,,,"65,720",
,例5-21-2,23,转13,确认分配职工体检费,生产成本,A产品,"33,600","18,200",,
,,,,,,B产品,,"15,400",,
,,,,,制造费用,工薪费用,"3,500",,,
,,,,,销售费用,工薪费用,"10,240",,,
,,,,,管理费用,工薪费用,"18,380",,,
,,,,,应付职工薪酬,职工福利,,,"65,720",
,例5-22,31,转18,计提折旧,制造费用,折旧费,"41,100",,,
,,,,,销售费用,折旧费,"5,000",,,
,,,,,管理费用,折旧费,"19,600",,,
,,,,,累计折旧,,,,"65,700",
,例5-23-1,31,付24,支付并分配水费,制造费用,水电费,"2,000",,,
,,,,,管理费用,水电费,"2,500",,,
,,,,,应交税费,进项税额,405,,,
,,,,,银行存款,,,,"4,905",
,例5-23-3,31,付25,支付并分配电费,制造费用,水电费,"33,600",,,
,,,,,管理费用,水电费,"16,800",,,
,,,,,应交税费,进项税额,"6,552",,,
,,,,,银行存款,,,,"56,952",
,例5-24,13,付10,报销办公费,制造费用,,"1,000",,,
,,,,,应交税费,进项税额,130,,,
,,,,,库存现金,,,,"1,130",
,例5-25,31,转19,分配结转制造费用,生产成本,A产品,"120,000","65,000",,
,,,,,,B产品,,"55,000",,
,,,,,制造费用,,,,"120,000",
,例5-26,31,转20,结转完工产品成本,库存商品,A产品,"943,200","529,600",,
,,,,,,B产品,,"413,600",,
,,,,,生产成本,A产品,,,"943,200","529,600"
,,,,,,B产品,,,,"413,600"
,例5-27,3,收3,现销,银行存款,,"384,200",,,
,,,,,主营业务收入,A产品,,,"340,000","180,000"
,,,,,,B产品,,,,"160,000"
,,,,,应交税费,销项税额,,,"44,200",
,例5-28-1,9,转4,赊销,应收账款,锦龙公司,"768,400",,,
,,,,,主营业务收入,A产品,,,"680,000","360,000"
,,,,,,B产品,,,,"320,000"
,,,,,应交税费,销项税额,,,"88,400",
,例5-28-2,9,付7,代垫运费,应收账款,锦龙公司,"4,080",,,
,,,,,银行存款,,,,"4,080",
,例5-29,13,收5,收到锦龙欠款,银行存款,,"446,000",,,
,,,,,应收账款,锦龙公司,,,"446,000",
,,13,收6,收到银龙欠款,银行存款,,"297,000",,,
,,,,,应收账款,明盛公司,,,"297,000",
,例5-30,15,转10,商业汇票销售,应收票据,,"311,880",,,
,,,,,主营业务收入,A产品,,,"276,000","180,000"
,,,,,,B产品,,,,"96,000"
,,,,,应交税费,销项税额,,,"35,880",
,例5-31,29,收9,收到到期票据款,银行存款,,"213,000",,,
,,,,,应收票据,,,,"213,000",
,例5-32,25,收8,预收货款,银行存款,,"92,000",,,
,,,,,预收账款,盛楠公司,,,"92,000",
,例5-33,23,转14,冲销预收款销售,预收账款,靓丽公司,"565,000",,,
,,,,,主营业务收入,A产品,,,"500,000","300,000"
,,,,,,B产品,,,,"200,000"
,,,,,应交税费,销项税额,,,"65,000",
,例5-34,29,转15,转让原材料,应收账款,红光公司,"94,920",,,
,,,,,其他业务收入,,,,"84,000",
,,,,,应交税费,销项税额,,,"10,920",
,例5-35,31,转21,结转已销产品成本,主营业务成本,A产品,"964,520","561,000",,
,,,,,,B产品,,"403,520",,
,,,,,库存商品,A产品,,,"964,520","561,000"
,,,,,,B产品,,,,"403,520"
,例5-36,31,转22,结转材料销售成本,其他业务成本,,"80,000",,,
,,,,,原材料,,,,"80,000",
,例6-1,7,付4,支付印刷费,销售费用,,"10,100",,,
,,,,,应交税费,进项税额,"1,313",,,
,,,,,银行存款,,,,"11,413",
,例6-2,17,付12,支付广告费,销售费用,,"18,300",,,
,,,,,应交税费,进项税额,"1,098",,,
,,,,,银行存款,,,,"19,398",
,例6-3,25,付18,出差借款付现金,其他应收款,史珍珠,"6,000",,,
,,,,,库存现金,,,,"6,000",
,例6-4-1,11,转6,报销差旅费,管理费用,差旅费,"7,090",,,
,,,,,应交税费,进项税额,399,,,
,,,,,其他应收款,朱轶群,,,"7,489",
,例6-4-2,11,收4,报销差旅费交回余款,库存现金,,511,,,
,,,,,其他应收款,朱轶群,,,511,
,例6-5,29,付22,支付办公大楼修理费,管理费用,修理费,"20,300",,,
,,,,,应交税费,进项税额,"1,827",,,
,,,,,银行存款,,,,"22,127",
,例6-6,31,转23,无形资产摊销,管理费用,无形资产摊销,"3,100",,,
,,,,,累计摊销,,,,"3,100",
,例6-7,21,付15,支付利息,应付利息,,"19,100",,,
,,,,,银行存款,,,,"19,100",
,例6-8,21,收7,收到存款利息,银行存款,,"4,940",,,
,,,,,财务费用,,"(4,940)",,,
,例6-9,31,转24,计提利息费用,财务费用,,"7,800",,,
,,,,,应付利息,,,,"7,800",
,例6-10,17,付13,交本月增值税,应交税费,已交税金,"6,466",,,
,,,,,银行存款,,,,"6,466",
,例6-11,31,转25,结转本月未交增值税,应交税费,转出未交增值税,"34,534",,,
,,,,,应交税费,未交增值税,,,"34,534",
,例6-12,31,转26,计提并结转税费,税金及附加,城建税,"4,510","2,870",,
,,,,,,教育费附加,,"1,230",,
,,,,,,地方教育费附加,,410,,
,,,,,应交税费,城建税,,,"4,510","2,870"
,,,,,,教育费附加,,,,"1,230"
,,,,,,地方教育费附加,,,,410
,例6-13,9,付8,缴纳上月税费,应交税费,未交增值税,"121,400","60,000",,
,,,,,,应交所得税,,"46,000",,
,,,,,,应交城建税,,"9,800",,
,,,,,,教育费附加,,"4,200",,
,,,,,,地方教育费附加,,"1,400",,
,,,,,银行存款,,,,"121,400",
,例6-14,27,付21,报销印花税,税金及附加,印花税,360,,,
,,,,,库存现金,,,,360,
,例6-15,31,转27,确认坏账损失,坏账准备,应收账款,"11,000",,,
,,,,,应收账款,华光公司,,,"11,000",
,例6-16,31,收10,收回已确认坏账损失的应收账款,银行存款,,"5,000",,,
,,,,,坏账准备,应收账款,,,"5,000",
,例6-17,31,转28,年末计提坏账准备,信用减值损失,计提坏账准备,"40,340",,,
,,,,,坏账准备,,,,"40,340",
,例6-18,13,转7,无法付款项确认收入,应付账款,浩杰公司,"6,000",,,
,,,,,营业外收入,,,,"6,000",
,例6-19,17,付14,捐赠,营业外支出,,"82,000",,,
,,,,,银行存款,,,,"82,000",
,例6-20,31,转29,结转收入至本年利润,主营业务收入,,"1,796,000",,,
,,,,,其他业务收入,,"84,000",,,
,,,,,营业外收入,,"6,000",,,
,,,,,本年利润,,,,"1,886,000",
,例6-21,31,转30,结转费用至本年利润,本年利润,,"1,396,000",,,
,,,,,主营业务成本,,,,"964,520",
,,,,,其他业务成本,,,,"80,000",
,,,,,税金及附加,,,,"4,870",
,,,,,销售费用,,,,"83,640",
,,,,,管理费用,,,,"137,770",
,,,,,财务费用,,,,"2,860",
,,,,,信用减值损失,,,,"40,340",
,,,,,营业外支出,,
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