日记账和总账

,××有限公司2021年3月会计凭证,,,,,,,,,,

,2021年,,凭证种类,编号,凭证类别及编号,摘要,借方,,贷方,,

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,月,日,,,,,账户名称,金额,账户名称,金额,

,3,1,银收,1,银收1,出售A产品25件,银行存款,"50,000.00",主营业务收入,"50,000.00",

,,1,现收,1,现收1,提现,现金,"2,000.00",银行存款,"2,000.00",

,,1,现付,1,现付1,李三借差旅费,其他应收款,300.00,现金,300.00,

,,2,银付,1,银付1,购进a材料,材料采购,"3,000.00",银行存款,"3,000.00",

,,3,现付,2,现付2,支付采购费,材料采购,50.00,现金,50.00,

,,3,转,1,转1,结转a采购成本,材料,"3,050.00",材料采购,"3,050.00",

,,4,银付,2,银付2,偿还S公司欠款,应付账款,"2,500.00",银行存款,"2,500.00",

,,4,银收,2,银收2,出售N产品10件,银行存款,"15,000.00",主营业务收入,"15,000.00",

,,4,转,2,转2,购进a材料5吨，b材料3吨,材料采购,"7,400.00",应付账款,"7,400.00",

,,5,银付,3,银付3,偿还欠款,应付账款,"20,000.00",银行存款,"20,000.00",

,,5,转,3,转3,结转材料采购成本,材料,"7,400.00",材料采购,"7,400.00",

,,5,转,4,转4,应收票据不能兑付,应收账款,"4,500.00",应收票据,"4,500.00",

,,6,转,5,转5,以应收票据抵付料款,材料采购,"7,500.00",应收票据,"7,500.00",

,,6,现付,3,现付3,支付材料采购费用,材料采购,60.00,现金,60.00,

,,6,转,6,转6,结转材料采购成本,材料,"7,560.00",材料采购,"7,560.00",

,,6,转,7,转7,出售产品B10件,应收账款,"16,000.00",主营业务收入,"16,000.00",

,,7,现付,4,现付4,王五借差旅费,其他应收款,500.00,现金,500.00,

,,7,现收,2,现收2,出售C产品15件,现金,"2,500.00",主营业务收入,"2,500.00",

,,7,转,8,转8,出售产品出G公司,应收账款,"20,000.00",主营业务收入,"20,000.00",

,,8,现付,5,现付5,现金存入,银行存款,"1,500.00",现金,"1,500.00",

,,8,银收,3,银收3,收到乙单位欠款,银行存款,"3,000.00",应收账款,"3,000.00",

,,9,现付,6,现付6,李四借差旅费,其他应收款,400.00,现金,400.00,

,,9,银收,4,银收4,况现商业票据,银行存款,"5,000.00",应收票据,"5,000.00",

,,10,转,9,转9,购进b材料3吨，a材料2吨,材料采购,"6,000.00",应付账款,"6,000.00",

,,10,现付,7,现付7,支付采购费,材料采购,100.00,现金,100.00,

,,10,转,10,转10,结转材料采购成本,材料,"6,100.00",材料采购,"6,100.00",

,,10,银收,5,银收5,出售N产品20件,银行存款,"20,000.00",主营业务收入,"20,000.00",

,,10,银付,4,银付4,偿还S公司欠款,应付账款,"7,400.00",银行存款,"7,400.00",

,,11,银付,5,银付5,购进材料a6吨,材料采购,"5,000.00",银行存款,"5,000.00",

,,11,转,11,转11,生产领用,待摊费用,"1,500.00",材料,"1,500.00",

,,11,银付,6,银付6,预付租金,待摊费用,900.00,银行存款,900.00,

,,12,现付,8,现付8,支付采购费,材料采购,100.00,现金,100.00,

,,12,转,12,转12,结转材料采购成本,材料,"5,100.00",材料采购,"5,100.00",

,,12,转,13,转13,出售N产品给乙单位,应收账款,"15,000.00",主营业务收入,"15,000.00",

,,12,转,14,转14,购进a材料10吨，b材料4吨,材料采购,"15,000.00",应付账款,"15,000.00",

,,13,转,15,转15,张三报差旅费,管理费用,300.00,其他应收款,300.00,

,,13,现付,9,现付9,补付现金,管理费用,50.00,现金,50.00,

,,13,银付,7,银付7,预付租金,待摊费用,"1,800.00",银行存款,"1,800.00",

,,14,现付,10,现付10,支付采购费,材料采购,700.00,现金,700.00,

,,14,转,16,转16,结转材料采购成本,材料,"15,700.00",材料采购,"15,700.00",

,,15,现收,3,现收3,提现,现金,"20,000.00",银行存款,"20,000.00",

,,15,现付,11,现付11,发工资,应付工资,"20,000.00",现金,"20,000.00",

,,16,转,17,转17,王五报差旅费,管理费用,480.00,其他应收款,480.00,

,,16,现收,4,现收4,退回现金,现金,20.00,其他应收款,20.00,

,,17,转,18,转18,生产车间领用材料,制造费用,"1,200.00",材料,"1,200.00",

,,18,转,19,转19,李四报差旅费,管理费用,370.00,其他应收款,370.00,

,,18,现收,5,现收5,退回现金,现金,30.00,其他应收款,30.00,

,,19,转,20,转20,出售产品给甲单位,应收账款,"10,000.00",主营业务收入,"10,000.00",

,,21,银收,6,银收6,应收票据贴现,银行存款,"9,300.00",应收票据,"9,300.00",

,,21,转,21,转21,应收贴现利息,财务费用,200.00,应收票据,200.00,

,,21,银收,7,银收7,兑现到期票据,银行存款,"3,700.00",应收票据,"3,700.00",

,,22,银付,8,银付8,支付预提费用,预提费用,"8,000.00",银行存款,"8,000.00",

,,23,现付,12,现付12,职工报医疗费,应付福利费,520.00,现金,520.00,

,,24,现收,6,现收6,积压材料收入,现金,"1,850.00",其他业务收入,"1,850.00",

,,24,转,22,转22,积压材料成本,其他业务支出,"1,900.00",材料,"1,900.00",

,,24,银付,9,银付9,支付手续费,财务费用,150.00,银行存款,150.00,

,,25,转,23,转23,冲销应付款,应付账款,"3,500.00",营业外支出,"3,500.00",

,,25,现付,13,现付13,现金存入,银行存款,600.00,现金,600.00,

,,26,银付,10,银付10,支付捐赠款,营业外支出,"10,000.00",银行存款,"10,000.00",

,,26,银付,11,银付11,支付借款利息,预提费用,"3,400.00",银行存款,"3,400.00",

,,27,现收,7,现收7,收到罚款,现金,500.00,营业外收入,500.00,

,,28,现付,14,现付14,支付保险费,管理费用,"1,200.00",现金,"1,200.00",

,,29,现付,15,现付15,支付职工住院费,应付福利费,600.00,现金,600.00,

,,31,转,24,转24,本月耗用材料,生产成本,"28,000.00",材料,"28,000.00",

,,31,,,,,制造费用,"1,900.00",材料,"1,900.00",

,,31,,,,,管理费用,850.00,材料,850.00,

,,31,转,25,转25,计提应付工次,生产成本,"12,000.00",应付工资,"12,000.00",

,,31,,,,,制造费用,"3,000.00",应付工资,"3,000.00",

,,31,,,,,管理费用,"5,000.00",应付工资,"5,000.00",

,,31,转,26,转26,计提福利费,生产成本,"1,680.00",应付福利费,"1,680.00",

,,31,,,,,制造费用,420.00,应付福利费,420.00,

,,31,,,,,管理费用,700.00,应付福利费,700.00,

,,31,银付,12,银付12,支付预提费用,预提费用,600.00,银行存款,600.00,

,,31,银付,13,银付13,支付赔偿金,营业外支出,400.00,银行存款,400.00,

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