Excel在财务中的应用 第3版 习题答案 习题二

科目编码,科目名称,求和项:期初借方余额,求和项:期初贷方余额,求和项:本期借方发生额,求和项:本期贷方发生额,求和项:期末借方余额,求和项:期末贷方余额

1001,库存现金,"2,019.00",0.00,"2,000.00","1,000.00","3,019.00",0.00

1002,银行存款,"336,019.05",0.00,"72,320.00","8,170.00","400,169.05",0.00

1012,其他货币资金,"500,000.00",0.00,0.00,0.00,"500,000.00",0.00

1101,交易性金融资产,0.00,0.00,0.00,0.00,0.00,0.00

1121,应收票据,"146,150.00",0.00,0.00,0.00,"146,150.00",0.00

1122,应收账款,"634,000.00",0.00,0.00,0.00,"634,000.00",0.00

1123,预付账款,"90,000.00",0.00,0.00,0.00,"90,000.00",0.00

1221,其他应收款,"2,200.00",0.00,"1,000.00",0.00,"3,200.00",0.00

1231,坏账准备,0.00,"3,170.00",0.00,0.00,0.00,"3,170.00"

1402,在途物资,0.00,0.00,0.00,0.00,0.00,0.00

1403,原材料,"707,354.00",0.00,"5,000.00","2,100.00","710,254.00",0.00

1405,库存商品,"186,020.00",0.00,"30,100.00","20,100.00","196,020.00",0.00

1411,周转材料,"21,898.50",0.00,0.00,0.00,"21,898.50",0.00

1511,长期股权投资,"125,000.00",0.00,0.00,0.00,"125,000.00",0.00

1601,固定资产,"3,343,000.00",0.00,0.00,0.00,"3,343,000.00",0.00

1602,累计折旧,0.00,"976,257.00",0.00,"3,000.00",0.00,"979,257.00"

1604,在建工程,0.00,0.00,0.00,0.00,0.00,0.00

1606,固定资产清理,0.00,0.00,0.00,0.00,0.00,0.00

1701,无形资产,"71,500.00",0.00,0.00,0.00,"71,500.00",0.00

1702,累计摊销,0.00,0.00,0.00,0.00,0.00,0.00

1801,长期待摊费用,0.00,0.00,0.00,0.00,0.00,0.00

2001,短期借款,0.00,"250,000.00",0.00,0.00,0.00,"250,000.00"

2201,应付票据,0.00,"102,375.00",0.00,0.00,0.00,"102,375.00"

2202,应付账款,0.00,"529,378.00",0.00,0.00,0.00,"529,378.00"

2211,应付职工薪酬,0.00,"86,661.70",0.00,"25,000.00",0.00,"111,661.70"

2221,应交税费,0.00,"75,193.70",650.00,"16,665.00",0.00,"91,208.70"

2231,应付利息,0.00,0.00,0.00,0.00,0.00,0.00

2241,其他应付款,0.00,"43,227.00",0.00,0.00,0.00,"43,227.00"

2501,长期借款,0.00,"430,200.00",0.00,0.00,0.00,"430,200.00"

2502,应付债券,0.00,"50,000.00",0.00,0.00,0.00,"50,000.00"

2701,长期应付款,0.00,"34,347.65",0.00,0.00,0.00,"34,347.65"

4001,实收资本,0.00,"3,100,000.00",0.00,0.00,0.00,"3,100,000.00"

4002,资本公积,0.00,"291,350.50",0.00,0.00,0.00,"291,350.50"

4101,盈余公积,0.00,"150,000.00",0.00,0.00,0.00,"150,000.00"

4103,本年利润,0.00,0.00,"64,000.00","64,000.00",0.00,0.00

4104,利润分配,0.00,"63,000.00",0.00,"25,035.00",0.00,"88,035.00"

5001,生产成本,"20,000.00",0.00,"20,100.00","30,100.00","10,000.00",0.00

5101,制造费用,0.00,0.00,0.00,0.00,0.00,0.00

6001,主营业务收入,0.00,0.00,"64,000.00","64,000.00",0.00,0.00

6111,投资收益,0.00,0.00,0.00,0.00,0.00,0.00

6401,主营业务成本,0.00,0.00,"20,100.00","20,100.00",0.00,0.00

6402,其他业务成本,0.00,0.00,0.00,0.00,0.00,0.00

6403,营业税金及附加,0.00,0.00,0.00,0.00,0.00,0.00

6601,销售费用,0.00,0.00,0.00,0.00,0.00,0.00

6602,管理费用,0.00,0.00,"10,400.00","10,400.00",0.00,0.00

6603,财务费用,0.00,0.00,120.00,120.00,0.00,0.00

6711,营业外支出,0.00,0.00,0.00,0.00,0.00,0.00

6801,所得税费用,0.00,0.00,"8,345.00","8,345.00",0.00,0.00

总计,,"6,185,160.55","6,185,160.55","298,135.00","298,135.00","6,254,210.55","6,254,210.55"

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