基础会计学 李占国 数字加工过程 3、试算平衡表

,表9-1总分类账户发生额及余额试算平衡表,,,,,,,,

,2×22年12月31日单位：元,,,,,,,,

,序,账户名称,期初余额,,本期发生额,,期末余额,,

,号,,借方,贷方,借方,贷方,借方,贷方,

,1,库存现金,19500,,511,7490,12521,,

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

,3,应收票据,578000,,311880,213000,676880,,

,4,应收账款,736000,,867400,754000,849400,,

,5,预付账款,155000,,90400,184096,61304,,

,6,其他应收款,8000,,6000,8000,6000,,

,7,坏账准备,,8068,11000,45340,,42408,

,8,在途物资,48600,,81600,48600,81600,,

,9,原材料,245800,,629200,606400,268600,,

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

,11,固定资产,7027000,,899050,,7926050,,

,12,累计折旧,,1146292,,65700,,1211992,

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

,14,无形资产,270000,,102000,,372000,,

,15,累计摊销,,75000,,3100,,78100,

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

,17,应付票据,,80000,80000,106416,,106416,

,18,应付账款,,92000,128000,108480,,72480,

,19,预收账款,,494000,565000,92000,,21000,

,20,应付职工薪酬,,311240,376960,421720,,356000,

,21,应交税费,,121400,365800,405944,,161544,

,22,应付利息,,11840,19100,7800,,540,

,23,应付股利,,,,1800000,,1800000,

,24,实收资本,,5000000,,2000000,,7000000,

,25,资本公积,,970760,970760,34500,,34500,

,26,盈余公积,,446100,,369000,,815100,

,27,利润分配,,169500,4338000,4629000,,460500,

,28,本年利润,,2092500,3978500,1886000,,0,

,29,生产成本,65200,,907200,943200,29200,,

,30,制造费用,,,120000,120000,,,

,31,主营业务收入,,,1796000,1796000,,,

,32,其他业务收入,,,84000,84000,,,

,33,营业外收入,,,6000,6000,,,

,34,主营业务成本,,,964520,964520,,,

,35,其他业务成本,,,80000,80000,,,

,36,税金及附加,,,4870,4870,,,

,37,销售费用,,,83640,83640,,,

,38,管理费用,,,137770,137770,,,0

,39,财务费用,,,2860,2860,,,

,40,信用减值损失,,,40340,40340,,,

,41,营业外支出,,,82000,82000,,,

,42,所得税费用,,,122500