Excel必知必会第一期

年,月,日,日期,凭证号,分录号,科目编码,科目名称,借方,贷方,编制人,time,问题：,,,,,,

2020,1,31,,记-0001,1,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,"162,606.43",-,,1,1.将A列空白单元格填充为上方最近的非空单元格,,,,,,

,1,31,,记-0001,2,220202,220202\应付账款\外部往来,-,"162,606.43",,0.1,2.将分录号列移至科目编码列交换位置,,,,,,

,1,31,,记-0001,3,220202,220202\应付账款\外部往来,"162,606.43",-,,0.1,3.用最快的速度，选择A列第一行至最后一行（使用快捷键）,,,,,,

,1,31,,记-0001,4,1002,1002\银行存款,-,"162,606.43",,0.1,4.冻结第一行的内容,,,,,,

,1,31,,记-0001,5,660302,660302\财务费用\手续费,20.00,-,,2,5.在日期列，使用公式，填充为格式为20210131的形式,,,,,,

,1,31,,记-0001,6,1002,1002\银行存款,-,20.00,,0.2,6.将20210131的格式转换为日期格式,,,,,,

,1,31,,记-0002,1,122101,122101\其他应收款\内部往来,"21,693.42",-,,2,7.填写下列表格汇总数据，且能更新数据（不能改变下列表格的格式）,,,,,,

,1,31,,记-0002,2,1002,1002\银行存款,-,"21,693.42",,,年份,2020,,2021,,2022,

,1,31,,记-0003,1,660302,660302\财务费用\手续费,30.00,-,,,科目,借方,贷方,借方,贷方,借方,贷方

,1,31,,记-0003,2,1002,1002\银行存款,-,30.00,,,1002\银行存款,,,,,,

,1,31,,记-0004,1,122101,122101\其他应收款\内部往来,466.84,-,,,1013\存入银行的短期投资,,,,,,

,1,31,,记-0004,2,1002,1002\银行存款,-,466.84,,,122101\其他应收款\内部往来,,,,,,

,1,31,,记-0005,1,122101,122101\其他应收款\内部往来,"28,847.96",-,,,1401\商品采购,,,,,,

,1,31,,记-0005,2,1002,1002\银行存款,-,"28,847.96",,,1405\库存商品,,,,,,

,1,31,,记-0006,1,122101,122101\其他应收款\内部往来,"35,783.81",-,,,1511\长期股权投资,,,,,,

,1,31,,记-0006,2,1002,1002\银行存款,-,"35,783.81",,,220202\应付账款\外部往来,,,,,,

,1,31,,记-0007,1,122101,122101\其他应收款\内部往来,"2,985.00",-,,,2203\预收账款,,,,,,

,1,31,,记-0007,2,1002,1002\银行存款,-,"2,985.00",,,224101\其他应付款\内部往来,,,,,,

,1,31,,记-0008,1,660302,660302\财务费用\手续费,30.00,-,,,224102\其他应付款\外部往来,,,,,,

,1,31,,记-0008,2,1002,1002\银行存款,-,30.00,,,4103\本年利润,,,,,,

,1,31,,记-0009,1,122101,122101\其他应收款\内部往来,"63,981.57",-,,,410401\利润分配\未分配利润,,,,,,

,1,31,,记-0009,2,1002,1002\银行存款,-,"63,981.57",,,6001\主营业务收入,,,,,,

,1,31,,记-0010,1,122101,122101\其他应收款\内部往来,"4,342.55",-,,,64010218\主营业务成本\间接成本\CDN/IDC费用,,,,,,

,1,31,,记-0010,2,1002,1002\银行存款,-,"4,342.55",,,64010301\主营业务成本\自营销售成本\销售成本,,,,,,

,1,31,,记-0011,1,122101,122101\其他应收款\内部往来,"3,885.61",-,,,66013103\销售费用\物流费用\物流快递费,,,,,,

,1,31,,记-0011,2,1002,1002\银行存款,-,"3,885.61",,,66022503\管理费用\咨询诉讼费\咨询费,,,,,,

,1,31,,记-0012,1,1002,1002\银行存款,"1,800.00",-,,,66022504\管理费用\咨询诉讼费\审计费,,,,,,

,1,31,,记-0012,2,122101,122101\其他应收款\内部往来,-,"1,800.00",,,660302\财务费用\手续费,,,,,,

,1,31,,记-0013,1,1002,1002\银行存款,"1,800.00",-,,,660303\财务费用\利息收入,,,,,,

,1,31,,记-0013,2,122101,122101\其他应收款\内部往来,-,"1,800.00",,,660305\财务费用\汇兑损益,,,,,,

,1,31,,记-0014,1,1002,1002\银行存款,"1,800.00",-,,,,,,,,,

,1,31,,记-0014,2,122101,122101\其他应收款\内部往来,-,"1,800.00",,2,8.使用公式将下列科目的编制人，填到对应的K列中(不能修改下列的数据源),,,,,,

,1,31,,记-0015,1,1002,1002\银行存款,"1,795.00",-,,,编制人,科目,,,,,

,1,31,,记-0015,2,122101,122101\其他应收款\内部往来,-,"1,795.00",,,小A,1002\银行存款,,,,,

,1,31,,记-0016,1,1002,1002\银行存款,"1,800.00",-,,,小B,1013\存入银行的短期投资,,,,,

,1,31,,记-0016,2,122101,122101\其他应收款\内部往来,-,"1,800.00",,,小C,122101\其他应收款\内部往来,,,,,

,1,31,,记-0017,1,660302,660302\财务费用\手续费,223.49,-,,,小D,1401\商品采购,,,,,

,1,31,,记-0017,2,1002,1002\银行存款,-,223.49,,,小E,1405\库存商品,,,,,

,1,31,,记-0018,1,660303,660303\财务费用\利息收入,-1.79,-,,,小F,1511\长期股权投资,,,,,

,1,31,,记-0018,2,1002,1002\银行存款,1.79,-,,,小G,220202\应付账款\外部往来,,,,,

,1,31,,记-0019,1,660302,660302\财务费用\手续费,0.50,-,,,小H,2203\预收账款,,,,,

,1,31,,记-0019,2,1002,1002\银行存款,-,52.00,,,小I,224101\其他应付款\内部往来,,,,,

,1,31,,记-0020,1,66013103,66013103\销售费用\物流费用\物流快递费,"16,776.84",-,,,小J,224102\其他应付款\外部往来,,,,,

,1,31,,记-0020,2,224102,224102\其他应付款\外部往来,-,"16,776.84",,,小K,4103\本年利润,,,,,

,1,31,,记-0021,1,224102,224102\其他应付款\外部往来,"6,432.52",-,,,小L,410401\利润分配\未分配利润,,,,,

,1,31,,记-0021,2,224102,224102\其他应付款\外部往来,-,"6,432.52",,,小M,6001\主营业务收入,,,,,

,1,31,,记-0022,1,66022503,66022503\管理费用\咨询诉讼费\咨询费,"-100,000.00",-,,,小N,64010218\主营业务成本\间接成本\CDN/IDC费用,,,,,

,1,31,,记-0022,2,224102,224102\其他应付款\外部往来,-,"-100,000.00",,,小O,64010301\主营业务成本\自营销售成本\销售成本,,,,,

,1,31,,记-0023,1,660305,660305\财务费用\汇兑损益,"-14,942.39",-,,,小P,66013103\销售费用\物流费用\物流快递费,,,,,

,1,31,,记-0023,2,122101,122101\其他应收款\内部往来,"14,942.39",-,,,小Q,66022503\管理费用\咨询诉讼费\咨询费,,,,,

,1,31,,记-0024,1,660305,660305\财务费用\汇兑损益,-18.39,-,,,小R,66022504\管理费用\咨询诉讼费\审计费,,,,,

,1,31,,记-0024,2,1002,1002\银行存款,17.26,-,,,小S,660302\财务费用\手续费,,,,,

,1,31,,记-0024,3,1002,1002\银行存款,1.13,-,,,小T,660303\财务费用\利息收入,,,,,

,1,31,,记-0025,1,660305,660305\财务费用\汇兑损益,6.40,-,,,小U,660305\财务费用\汇兑损益,,,,,

,1,31,,记-0025,2,1002,1002\银行存款,-,-,,,,,,,,,

,1,31,,记-0026,1,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,-,"162,606.43",,3,9.使用公式填写下列表格，要求：写好第一个公式以后能够自动填充下去，而非每个单元格都单独手动写公式,,,,,,

,1,31,,记-0026,2,66013103,66013103\销售费用\物流费用\物流快递费,-,"16,776.84",,,科目,所有年度借方合计,所有年度贷方合计,,,,

,1,31,,记-0026,3,66022503,66022503\管理费用\咨询诉讼费\咨询费,-,"-100,000.00",,,银行存款,,,,,,

,1,31,,记-0026,4,660302,660302\财务费用\手续费,-,303.99,,,主营业务收入,,,,,,

,1,31,,记-0026,5,660303,660303\财务费用\利息收入,-,-1.79,,,主营业务成本,,,,,,

,1,31,,记-0026,6,660305,660305\财务费用\汇兑损益,-,-,,,管理费用,,,,,,

,1,31,,记-0026,7,660305,660305\财务费用\汇兑损益,-,-11.99,,,销售费用,,,,,,

,1,31,,记-0026,8,4103,4103\本年利润,"64,731.09",-,,,财务费用,,,,,,

,2,28,,记-0001,1,660302,660302\财务费用\手续费,20.00,-,,,,,,,,,

,2,28,,记-0001,2,1002,1002\银行存款,-,20.00,,1,10.填写下列表格(使用公式),,,,,,

,2,28,,记-0002,1,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,"167,064.75",-,,,时间,2011/11/11,2013/6/10,,,,

,2,28,,记-0002,2,220202,220202\应付账款\外部往来,-,"167,064.75",,,相隔多少整天？,,,,,,

,2,28,,记-0002,3,220202,220202\应付账款\外部往来,"167,064.75",-,,,相隔多少整月?,,,,,,

,2,28,,记-0002,4,1002,1002\银行存款,-,"167,064.75",,,相隔多少整年?,,,,,,

,2,28,,记-0003,1,122101,122101\其他应收款\内部往来,"4,933.68",-,,,,,,,,,

,2,28,,记-0003,2,1002,1002\银行存款,-,"4,933.68",,3,11.I列与J列大于10万且H列为“1002\银行存款”的单元格自动标为红色（条件格式）,,,,,,

,2,28,,记-0004,1,122101,122101\其他应收款\内部往来,"2,934.24",-,,,,,,,,,

,2,28,,记-0004,2,1002,1002\银行存款,-,"2,934.24",,3,12.使用高级筛选，筛选出下列科目所在的完整分录,,,,,,

,2,28,,记-0005,1,660302,660302\财务费用\手续费,30.00,-,,,6001\主营业务收入,,,,,,

,2,28,,记-0005,2,1002,1002\银行存款,-,30.00,,,64010218\主营业务成本\间接成本\CDN/IDC费用,,,,,,

,2,28,,记-0006,1,122101,122101\其他应收款\内部往来,"3,116.34",-,,,64010301\主营业务成本\自营销售成本\销售成本,,,,,,

,2,28,,记-0006,2,1002,1002\银行存款,-,"3,116.34",,,66013103\销售费用\物流费用\物流快递费,,,,,,

,2,28,,记-0007,1,122101,122101\其他应收款\内部往来,"33,538.40",-,,,66022503\管理费用\咨询诉讼费\咨询费,,,,,,

,2,28,,记-0007,2,1002,1002\银行存款,-,"33,538.40",,,66022504\管理费用\咨询诉讼费\审计费,,,,,,

,2,28,,记-0008,1,122101,122101\其他应收款\内部往来,"1,487.00",-,,,660302\财务费用\手续费,,,,,,

,2,28,,记-0008,2,1002,1002\银行存款,-,"1,487.00",,,,,,,,,

,2,28,,记-0009,1,122101,122101\其他应收款\内部往来,181.01,-,,2,13.将下列数据错位粘贴，合并为一列，填在合并列中（不是拼接，而是把目前错位的列都还原至一列）,,,,,,

,2,28,,记-0009,2,1002,1002\银行存款,-,181.01,,,A列,B列,合并列,,,,

,2,28,,记-0010,1,660302,660302\财务费用\手续费,30.00,-,,,1002\银行存款,,,,,,

,2,28,,记-0010,2,1002,1002\银行存款,-,30.00,,,,122101\其他应收款\内部往来,,,,,

,2,28,,记-0011,1,122101,122101\其他应收款\内部往来,"2,095.85",-,,,1002\银行存款,,,,,,

,2,28,,记-0011,2,1002,1002\银行存款,-,"2,095.85",,,,660302\财务费用\手续费,,,,,

,2,28,,记-0012,1,122101,122101\其他应收款\内部往来,"9,059.28",-,,,1002\银行存款,,,,,,

,2,28,,记-0012,2,1002,1002\银行存款,-,"9,059.28",,,,122101\其他应收款\内部往来,,,,,

,2,28,,记-0013,1,1002,1002\银行存款,"1,000,000.00",-,,,1002\银行存款,,,,,,

,2,28,,记-0013,2,1002,1002\银行存款,-,"1,000,000.00",,,,122101\其他应收款\内部往来,,,,,

,2,28,,记-0014,1,1002,1002\银行存款,"3,090.51",-,,,1002\银行存款,,,,,,

,2,28,,记-0014,2,122101,122101\其他应收款\内部往来,-,"3,090.51",,,,660302\财务费用\手续费,,,,,

,2,28,,记-0015,1,660302,660302\财务费用\手续费,355.05,-,,,1002\银行存款,,,,,,

,2,28,,记-0015,2,1002,1002\银行存款,-,355.05,,,,660305\财务费用\汇兑损益,,,,,

,2,28,,记-0016,1,1002,1002\银行存款,"1,800.00",-,,,1002\银行存款,,,,,,

,2,28,,记-0016,2,122101,122101\其他应收款\内部往来,-,"1,800.00",,,,122101\其他应收款\内部往来,,,,,

,2,28,,记-0017,1,1002,1002\银行存款,0.83,-,,,1002\银行存款,,,,,,

,2,28,,记-0017,2,660303,660303\财务费用\利息收入,-0.83,-,,,,64010218\主营业务成本\间接成本\CDN/IDC费用,,,,,

,2,28,,记-0018,1,1013,1013\存入银行的短期投资,"1,000,000.00",-,,,1002\银行存款,,,,,,

,2,28,,记-0018,2,1002,1002\银行存款,-,"1,000,000.00",,,,122101\其他应收款\内部往来,,,,,

,2,28,,记-0019,1,1002,1002\银行存款,"1,000,155.84",-,,,1002\银行存款,,,,,,

,2,28,,记-0019,2,660303,660303\财务费用\利息收入,-155.84,-,,,,660302\财务费用\手续费,,,,,

,2,28,,记-0019,3,1013,1013\存入银行的短期投资,-,"1,000,000.00",,,1002\银行存款,,,,,,

,2,28,,记-0020,1,1013,1013\存入银行的短期投资,"1,000,000.00",-,,,,,,,,,

,2,28,,记-0020,2,1002,1002\银行存款,-,"1,000,000.00",,1,14.将下列相对引用转换为绝对引用,,,,,,

,2,28,,记-0021,1,660302,660302\财务费用\手续费,62.00,-,,,A列,B列,,,,,

,2,28,,记-0021,2,1002,1002\银行存款,-,200.00,,,1.3.40100.05588,1.3.40100.05588,,,,,

,2,28,,记-0021,3,1002,1002\银行存款,-,200.00,,,1.1.50400.00003,1.1.50400.00003,,,,,

,2,28,,记-0022,1,660302,660302\财务费用\手续费,0.44,-,,,1.1.50600.00013,1.1.50600.00013,,,,,

,2,28,,记-0022,2,1002,1002\银行存款,-,47.00,,,1.1.60101.00094,1.1.60101.00094,,,,,

,2,28,,记-0023,1,660305,660305\财务费用\汇兑损益,111.60,-,,,1.1.70100.00163,1.1.70100.00163,,,,,

,2,28,,记-0023,2,122101,122101\其他应收款\内部往来,-,-,,,1.1.70100.00173,1.1.70100.00173,,,,,

,2,28,,记-0024,1,660305,660305\财务费用\汇兑损益,-0.05,-,,,1.1.70100.00407,1.1.70100.00407,,,,,

,2,28,,记-0024,2,1002,1002\银行存款,0.06,-,,,1.1.70100.00408,1.1.70100.00408,,,,,

,2,28,,记-0024,3,1002,1002\银行存款,-0.01,-,,,1.1.70201.00094,1.1.70201.00094,,,,,

,2,28,,记-0025,1,660305,660305\财务费用\汇兑损益,11.15,-,,,1.1.70401.00081,1.1.70401.00081,,,,,

,2,28,,记-0025,2,1002,1002\银行存款,-,-,,,1.1.70401.00082,1.1.70401.00082,,,,,

,2,28,,记-0026,1,660305,660305\财务费用\汇兑损益,"3,007.12",-,,,1.1.70501.00017,1.1.70501.00017,,,,,

,2,28,,记-0026,2,1013,1013\存入银行的短期投资,-,-,,,1.2.20700.00006,1.2.20700.00006,,,,,

,2,28,,记-0027,1,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,-,"167,064.75",,,1.3.10802.00002,1.3.10802.00002,,,,,

,2,28,,记-0027,2,660302,660302\财务费用\手续费,-,62.00,,,1.3.40100.06225,1.3.40100.06225,,,,,

,2,28,,记-0027,3,660302,660302\财务费用\手续费,-,435.49,,,1.3.40200.00992,1.3.40200.00992,,,,,

,2,28,,记-0027,4,660303,660303\财务费用\利息收入,-,-156.67,,,1.3.50200.00610,1.3.50200.00610,,,,,

,2,28,,记-0027,5,660305,660305\财务费用\汇兑损益,-,-,,,1.3.50200.00623,1.3.50200.00623,,,,,

,2,28,,记-0027,6,660305,660305\财务费用\汇兑损益,-,"3,018.22",,,1.3.50200.00624,1.3.50200.00624,,,,,

,2,28,,记-0027,7,4103,4103\本年利润,"170,535.39",-,,,,,,,,,

,3,11,,记-0001,1,2203,2203\预收账款,"-148,703.61",-,,2,15.在下列构成元素中，是由哪几个数字构成目标值的,,,,,,

,3,11,,记-0001,2,6001,6001\主营业务收入,-,"-148,703.61",,,目标,953,,,,,

,3,11,,记-0002,1,2203,2203\预收账款,"54,676.61",-,,,,,,,,,

,3,11,,记-0002,2,6001,6001\主营业务收入,-,"54,676.61",,,构成元素,是否构成值，构成的打√,,,,,

,3,31,,记-0003,1,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,"167,012.12",-,,,123,,,,,,

,3,31,,记-0003,2,220202,220202\应付账款\外部往来,-,"167,012.12",,,234,,,,,,

,3,31,,记-0003,3,220202,220202\应付账款\外部往来,"167,012.12",-,,,2,,,,,,

,3,31,,记-0003,4,1002,1002\银行存款,-,"167,012.12",,,432,,,,,,

,3,31,,记-0004,1,660302,660302\财务费用\手续费,20.00,-,,,213,,,,,,

,3,31,,记-0004,2,1002,1002\银行存款,-,20.00,,,5,,,,,,

,3,31,,记-0005,1,660302,660302\财务费用\手续费,30.00,-,,,678,,,,,,

,3,31,,记-0005,2,1002,1002\银行存款,-,30.00,,,74,,,,,,

,3,31,,记-0006,1,66022503,66022503\管理费用\咨询诉讼费\咨询费,"75,000.00",-,,,589,,,,,,

,3,31,,记-0006,2,224102,224102\其他应付款\外部往来,-,"75,000.00",,,89,,,,,,

,3,31,,记-0006,3,224102,224102\其他应付款\外部往来,"75,000.00",-,,,786,,,,,,

,3,31,,记-0006,4,1002,1002\银行存款,-,"75,000.00",,,,,,,,,

,3,31,,记-0007,1,224102,224102\其他应付款\外部往来,-,814.00,,1,16.提取,提取英文,提取中文,,,,

,3,31,,记-0007,2,66022503,66022503\管理费用\咨询诉讼费\咨询费,814.00,-,,,天职国际Baker1988会计师事务所Tilly,,,,,,

,3,31,,记-0008,1,66022504,66022504\管理费用\咨询诉讼费\审计费,"-12,184.28",-,,1,,提取数字金额（XX）元,,,,,

,3,31,,记-0008,2,224102,224102\其他应付款\外部往来,-,"-12,184.28",,,2841号商品需要3723元,,,,,,

,3,31,,记-0009,1,66022503,66022503\管理费用\咨询诉讼费\咨询费,799.00,-,,,4343号商品需要631元,,,,,,

,3,31,,记-0009,2,1002,1002\银行存款,-,799.00,,,881号商品需要4045元,,,,,,

,3,31,,记-0009,3,224102,224102\其他应付款\外部往来,799.00,-,,,1379号商品需要2418元,,,,,,

,3,31,,记-0009,4,224102,224102\其他应付款\外部往来,-,799.00,,,422号商品需要1203元,,,,,,

,3,31,,记-0010,1,122101,122101\其他应收款\内部往来,882.79,-,,,1361号商品需要3441元,,,,,,

,3,31,,记-0010,2,1002,1002\银行存款,-,882.79,,,1780号商品需要3942元,,,,,,

,3,31,,记-0011,1,122101,122101\其他应收款\内部往来,"12,595.24",-,,,366号商品需要1739元,,,,,,

,3,31,,记-0011,2,1002,1002\银行存款,-,"12,595.24",,,1528号商品需要1938元,,,,,,

,3,31,,记-0012,1,122101,122101\其他应收款\内部往来,"1,619.17",-,,,3448号商品需要2270元,,,,,,

,3,31,,记-0012,2,1002,1002\银行存款,-,"1,619.17",,,545号商品需要2512元,,,,,,

,3,31,,记-0013,1,122101,122101\其他应收款\内部往来,"3,116.34",-,,,945号商品需要2895元,,,,,,

,3,31,,记-0013,2,1002,1002\银行存款,-,"3,116.34",,,1644号商品需要1252元,,,,,,

,3,31,,记-0014,1,660302,660302\财务费用\手续费,30.00,-,,,950号商品需要2012元,,,,,,

,3,31,,记-0014,2,1002,1002\银行存款,-,30.00,,,1871号商品需要1194元,,,,,,

,3,31,,记-0015,1,122101,122101\其他应收款\内部往来,876.48,-,,,1200号商品需要1685元,,,,,,

,3,31,,记-0015,2,1002,1002\银行存款,-,876.48,,,920号商品需要3857元,,,,,,

,3,31,,记-0016,1,122101,122101\其他应收款\内部往来,"65,718.76",-,,,463号商品需要275元,,,,,,

,3,31,,记-0016,2,1002,1002\银行存款,-,"65,718.76",,,2081号商品需要389元,,,,,,

,3,31,,记-0017,1,660302,660302\财务费用\手续费,30.00,-,,,2080号商品需要3230元,,,,,,

,3,31,,记-0017,2,1002,1002\银行存款,-,30.00,,,,,,,,,

,3,31,,记-0018,1,122101,122101\其他应收款\内部往来,"11,220.54",-,,30分钟,,,,,,,

,3,31,,记-0018,2,1002,1002\银行存款,-,"11,220.54",,,,,,,,,

,3,31,,记-0019,1,122101,122101\其他应收款\内部往来,"7,861.77",-,,,,,,,,,

,3,31,,记-0019,2,1002,1002\银行存款,-,"7,861.77",,,,,,,,,

,3,31,,记-0020,1,122101,122101\其他应收款\内部往来,"1,122.22",-,,,,,,,,,

,3,31,,记-0020,2,1002,1002\银行存款,-,"1,122.22",,,,,,,,,

,3,31,,记-0021,1,660302,660302\财务费用\手续费,1.93,-,,,,,,,,,

,3,31,,记-0021,2,1002,1002\银行存款,-,1.93,,,,,,,,,

,3,31,,记-0022,1,66022503,66022503\管理费用\咨询诉讼费\咨询费,282.00,-,,,,,,,,,

,3,31,,记-0022,2,1002,1002\银行存款,-,282.00,,,,,,,,,

,3,31,,记-0023,1,660302,660302\财务费用\手续费,272.11,-,,,,,,,,,

,3,31,,记-0023,2,1002,1002\银行存款,-,272.11,,,,,,,,,

,3,31,,记-0024,1,660302,660302\财务费用\手续费,26.39,-,,,,,,,,,

,3,31,,记-0024,2,1002,1002\银行存款,-,26.39,,,,,,,,,

,3,31,,记-0025,1,1002,1002\银行存款,"1,000,000.00",-,,,,,,,,,

,3,31,,记-0025,2,224101,224101\其他应付款\内部往来,-,"1,000,000.00",,,,,,,,,

,3,31,,记-0026,1,224101,224101\其他应付款\内部往来,"1,001,000.00",-,,,,,,,,,

,3,31,,记-0026,2,1002,1002\银行存款,-,"1,001,000.00",,,,,,,,,

,3,31,,记-0027,1,220202,220202\应付账款\外部往来,"160,169.39",-,,,,,,,,,

,3,31,,记-0027,2,1002,1002\银行存款,-,"160,169.39",,,,,,,,,

,3,31,,记-0028,1,660302,660302\财务费用\手续费,20.00,-,,,,,,,,,

,3,31,,记-0028,2,1002,1002\银行存款,-,20.00,,,,,,,,,

,3,31,,记-0029,1,1002,1002\银行存款,0.42,-,,,,,,,,,

,3,31,,记-0029,2,660303,660303\财务费用\利息收入,-0.42,-,,,,,,,,,

,3,31,,记-0030,1,1002,1002\银行存款,"1,000,148.34",-,,,,,,,,,

,3,31,,记-0030,2,660303,660303\财务费用\利息收入,-148.34,-,,,,,,,,,

,3,31,,记-0030,3,1013,1013\存入银行的短期投资,-,"1,000,000.00",,,,,,,,,

,3,31,,记-0031,1,1013,1013\存入银行的短期投资,"1,000,000.00",-,,,,,,,,,

,3,31,,记-0031,2,1002,1002\银行存款,-,"1,000,000.00",,,,,,,,,

,3,31,,记-0032,1,1002,1002\银行存款,1.54,-,,,,,,,,,

,3,31,,记-0032,2,660303,660303\财务费用\利息收入,-1.54,-,,,,,,,,,

,3,31,,记-0033,1,660302,660302\财务费用\手续费,0.47,-,,,,,,,,,

,3,31,,记-0033,2,1002,1002\银行存款,-,52.00,,,,,,,,,

,3,31,,记-0034,1,660305,660305\财务费用\汇兑损益,"27,474.01",-,,,,,,,,,

,3,31,,记-0034,2,122101,122101\其他应收款\内部往来,-,-,,,,,,,,,

,3,31,,记-0035,1,660305,660305\财务费用\汇兑损益,32.88,-,,,,,,,,,

,3,31,,记-0035,2,1002,1002\银行存款,-,-,,,,,,,,,

,3,31,,记-0035,3,1002,1002\银行存款,-,-,,,,,,,,,

,3,31,,记-0036,1,660305,660305\财务费用\汇兑损益,20.30,-,,,,,,,,,

,3,31,,记-0036,2,1002,1002\银行存款,-,-,,,,,,,,,

,3,31,,记-0037,1,6001,6001\主营业务收入,"-94,027.00",-,,,,,,,,,

,3,31,,记-0037,2,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,-,"167,012.12",,,,,,,,,

,3,31,,记-0037,3,66022504,66022504\管理费用\咨询诉讼费\审计费,-,"-12,184.28",,,,,,,,,

,3,31,,记-0037,4,66022503,66022503\管理费用\咨询诉讼费\咨询费,-,"1,613.00",,,,,,,,,

,3,31,,记-0037,5,66022503,66022503\管理费用\咨询诉讼费\咨询费,-,282.00,,,,,,,,,

,3,31,,记-0037,6,66022503,66022503\管理费用\咨询诉讼费\咨询费,-,"75,000.00",,,,,,,,,

,3,31,,记-0037,7,660302,660302\财务费用\手续费,-,430.90,,,,,,,,,

,3,31,,记-0037,8,660303,660303\财务费用\利息收入,-,-150.30,,,,,,,,,

,3,31,,记-0037,9,660305,660305\财务费用\汇兑损益,-,-,,,,,,,,,

,3,31,,记-0037,10,660305,660305\财务费用\汇兑损益,-,53.18,,,,,,,,,

,3,31,,记-0037,11,4103,4103\本年利润,"353,557.63",-,,,,,,,,,

,4,30,,记-0001,1,66022503,66022503\管理费用\咨询诉讼费\咨询费,"2,553.66",-,,,,,,,,,

,4,30,,记-0001,2,224102,224102\其他应付款\外部往来,-,"2,553.66",,,,,,,,,

,4,30,,记-0001,3,224102,224102\其他应付款\外部往来,"2,553.66",-,,,,,,,,,

,4,30,,记-0001,4,1002,1002\银行存款,-,"2,553.66",,,,,,,,,

,4,30,,记-0002,1,660302,660302\财务费用\手续费,27.00,-,,,,,,,,,

,4,30,,记-0002,2,1002,1002\银行存款,-,27.00,,,,,,,,,

,4,30,,记-0003,1,122101,122101\其他应收款\内部往来,"2,311.92",-,,,,,,,,,

,4,30,,记-0003,2,1002,1002\银行存款,-,"2,311.92",,,,,,,,,

,4,30,,记-0004,1,66022503,66022503\管理费用\咨询诉讼费\咨询费,760.00,-,,,,,,,,,

,4,30,,记-0004,2,224102,224102\其他应付款\外部往来,-,760.00,,,,,,,,,

,4,30,,记-0004,3,224102,224102\其他应付款\外部往来,760.00,-,,,,,,,,,

,4,30,,记-0004,4,1002,1002\银行存款,-,760.00,,,,,,,,,

,4,30,,记-0005,1,660302,660302\财务费用\手续费,27.00,-,,,,,,,,,

,4,30,,记-0005,2,1002,1002\银行存款,-,27.00,,,,,,,,,

,4,30,,记-0006,1,122101,122101\其他应收款\内部往来,"7,681.30",-,,,,,,,,,

,4,30,,记-0006,2,1002,1002\银行存款,-,"7,681.30",,,,,,,,,

,4,30,,记-0007,1,66022503,66022503\管理费用\咨询诉讼费\咨询费,584.52,-,,,,,,,,,

,4,30,,记-0007,2,224102,224102\其他应付款\外部往来,-,584.52,,,,,,,,,

,4,30,,记-0007,3,224102,224102\其他应付款\外部往来,584.52,-,,,,,,,,,

,4,30,,记-0007,4,1002,1002\银行存款,-,584.52,,,,,,,,,

,4,30,,记-0008,1,660302,660302\财务费用\手续费,84.00,-,,,,,,,,,

,4,30,,记-0008,2,1002,1002\银行存款,-,30.00,,,,,,,,,

,4,30,,记-0008,3,1002,1002\银行存款,-,27.00,,,,,,,,,

,4,30,,记-0008,4,1002,1002\银行存款,-,27.00,,,,,,,,,

,4,30,,记-0009,1,122101,122101\其他应收款\内部往来,"3,034.13",-,,,,,,,,,

,4,30,,记-0009,2,1002,1002\银行存款,-,"3,034.13",,,,,,,,,

,4,30,,记-0010,1,122101,122101\其他应收款\内部往来,581.68,-,,,,,,,,,

,4,30,,记-0010,2,1002,1002\银行存款,-,581.68,,,,,,,,,

,4,30,,记-0011,1,66022503,66022503\管理费用\咨询诉讼费\咨询费,260.00,-,,,,,,,,,

,4,30,,记-0011,2,224102,224102\其他应付款\外部往来,-,260.00,,,,,,,,,

,4,30,,记-0011,3,224102,224102\其他应付款\外部往来,260.00,-,,,,,,,,,

,4,30,,记-0011,4,1002,1002\银行存款,-,260.00,,,,,,,,,

,4,30,,记-0012,1,660302,660302\财务费用\手续费,495.24,-,,,,,,,,,

,4,30,,记-0012,2,1002,1002\银行存款,-,495.24,,,,,,,,,

,4,30,,记-0013,1,1002,1002\银行存款,0.23,-,,,,,,,,,

,4,30,,记-0013,2,660303,660303\财务费用\利息收入,-0.23,-,,,,,,,,,

,4,30,,记-0014,1,1002,1002\银行存款,"5,000.00",-,,,,,,,,,

,4,30,,记-0014,2,122101,122101\其他应收款\内部往来,-,"5,000.00",,,,,,,,,

,4,30,,记-0015,1,1002,1002\银行存款,"1,000,087.23",-,,,,,,,,,

,4,30,,记-0015,2,660303,660303\财务费用\利息收入,-87.23,-,,,,,,,,,

,4,30,,记-0015,3,1013,1013\存入银行的短期投资,-,"1,000,000.00",,,,,,,,,

,4,30,,记-0016,1,660302,660302\财务费用\手续费,0.46,-,,,,,,,,,

,4,30,,记-0016,2,1002,1002\银行存款,-,50.00,,,,,,,,,

,4,30,,记-0017,1,1002,1002\银行存款,"3,055,581.02",-,,,,,,,,,

,4,30,,记-0017,2,224101,224101\其他应付款\内部往来,-,"3,055,581.02",,,,,,,,,

,4,30,,记-0018,1,1511,1511\长期股权投资,"3,063,350.08",-,,,,,,,,,

,4,30,,记-0018,2,1002,1002\银行存款,-,"20,000,000.00",,,,,,,,,

,4,30,,记-0019,1,660305,660305\财务费用\汇兑损益,-7.16,-,,,,,,,,,

,4,30,,记-0019,2,1002,1002\银行存款,7.16,-,,,,,,,,,

,4,30,,记-0020,1,660305,660305\财务费用\汇兑损益,"-28,618.58",-,,,,,,,,,

,4,30,,记-0020,2,122101,122101\其他应收款\内部往来,"28,618.58",-,,,,,,,,,

,4,30,,记-0021,1,660305,660305\财务费用\汇兑损益,"-18,015.74",-,,,,,,,,,

,4,30,,记-0021,2,1002,1002\银行存款,32.10,-,,,,,,,,,

,4,30,,记-0021,3,1002,1002\银行存款,"17,983.64",-,,,,,,,,,

,4,30,,记-0022,1,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,"167,012.12",-,,,,,,,,,

,4,30,,记-0022,2,220202,220202\应付账款\外部往来,-,"167,012.12",,,,,,,,,

,4,30,,记-0023,1,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,-,"167,012.12",,,,,,,,,

,4,30,,记-0023,2,66022503,66022503\管理费用\咨询诉讼费\咨询费,-,"4,158.18",,,,,,,,,

,4,30,,记-0023,3,660302,660302\财务费用\手续费,-,633.70,,,,,,,,,

2021,4,30,,记-0023,4,660303,660303\财务费用\利息收入,-,-87.46,,,,,,,,,

,4,30,,记-0023,5,660305,660305\财务费用\汇兑损益,-,-,,,,,,,,,

,4,30,,记-0023,6,660305,660305\财务费用\汇兑损益,-,"-18,022.90",,,,,,,,,

,4,30,,记-0023,7,4103,4103\本年利润,"125,075.06",-,,,,,,,,,

,5,31,,记-0001,1,660302,660302\财务费用\手续费,0.47,-,,,,,,,,,

,5,31,,记-0001,2,1002,1002\银行存款,-,52.00,,,,,,,,,

,5,31,,记-0002,1,660302,660302\财务费用\手续费,18.37,-,,,,,,,,,

,5,31,,记-0002,2,1002,1002\银行存款,-,118.33,,,,,,,,,

,5,31,,记-0003,1,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,"292,731.94",-,,,,,,,,,

,5,31,,记-0003,2,220202,220202\应付账款\外部往来,-,"292,731.94",,,,,,,,,

,5,31,,记-0003,3,220202,220202\应付账款\外部往来,"292,731.94",-,,,,,,,,,

,5,31,,记-0003,4,1002,1002\银行存款,-,"292,731.94",,,,,,,,,

,5,31,,记-0003,5,660302,660302\财务费用\手续费,20.00,-,,,,,,,,,

,5,31,,记-0003,6,1002,1002\银行存款,-,20.00,,,,,,,,,

,5,31,,记-0004,1,122101,122101\其他应收款\内部往来,"15,533.84",-,,,,,,,,,

,5,31,,记-0004,2,1002,1002\银行存款,-,"15,533.84",,,,,,,,,

,5,31,,记-0005,1,1002,1002\银行存款,-,"145,750.00",,,,,,,,,

,5,31,,记-0005,2,220202,220202\应付账款\外部往来,"145,750.00",-,,,,,,,,,

,5,31,,记-0006,1,660302,660302\财务费用\手续费,231.92,-,,,,,,,,,

,5,31,,记-0006,2,1002,1002\银行存款,-,"1,500.00",,,,,,,,,

,5,31,,记-0007,1,122101,122101\其他应收款\内部往来,97.80,-,,,,,,,,,

,5,31,,记-0007,2,1002,1002\银行存款,-,97.80,,,,,,,,,

,5,31,,记-0008,1,122101,122101\其他应收款\内部往来,"5,723.16",-,,,,,,,,,

,5,31,,记-0008,2,1002,1002\银行存款,-,"5,723.16",,,,,,,,,

,5,31,,记-0009,1,122101,122101\其他应收款\内部往来,"1,391.86",-,,,,,,,,,

,5,31,,记-0009,2,1002,1002\银行存款,-,"1,391.86",,,,,,,,,

,5,31,,记-0010,1,122101,122101\其他应收款\内部往来,"5,683.83",-,,,,,,,,,

,5,31,,记-0010,2,1002,1002\银行存款,-,"5,683.83",,,,,,,,,

,5,31,,记-0011,1,122101,122101\其他应收款\内部往来,"2,168.56",-,,,,,,,,,

,5,31,,记-0011,2,1002,1002\银行存款,-,"2,168.56",,,,,,,,,

,5,31,,记-0012,1,122101,122101\其他应收款\内部往来,"3,855.49",-,,,,,,,,,

,5,31,,记-0012,2,1002,1002\银行存款,-,"3,855.49",,,,,,,,,

,5,31,,记-0013,1,122101,122101\其他应收款\内部往来,"6,708.40",-,,,,,,,,,

,5,31,,记-0013,2,1002,1002\银行存款,-,"6,708.40",,,,,,,,,

,5,31,,记-0014,1,122101,122101\其他应收款\内部往来,"4,982.61",-,,,,,,,,,

,5,31,,记-0014,2,1002,1002\银行存款,-,"4,982.61",,,,,,,,,

,5,31,,记-0015,1,122101,122101\其他应收款\内部往来,"3,000.00",-,,,,,,,,,

,5,31,,记-0015,2,1002,1002\银行存款,-,"3,000.00",,,,,,,,,

,5,31,,记-0016,1,1002,1002\银行存款,"2,960.00",-,,,,,,,,,

,5,31,,记-0016,2,660302,660302\财务费用\手续费,40.00,-,,,,,,,,,

,5,31,,记-0016,3,122101,122101\其他应收款\内部往来,-,"3,000.00",,,,,,,,,

,5,31,,记-0017,1,1002,1002\银行存款,0.60,-,,,,,,,,,

,5,31,,记-0017,2,660303,660303\财务费用\利息收入,-0.60,-,,,,,,,,,

,5,31,,记-0018,1,660302,660302\财务费用\手续费,30.00,-,,,,,,,,,

,5,31,,记-0018,2,1002,1002\银行存款,-,30.00,,,,,,,,,

,5,31,,记-0019,1,660302,660302\财务费用\手续费,30.00,-,,,,,,,,,

,5,31,,记-0019,2,1002,1002\银行存款,-,30.00,,,,,,,,,

,5,31,,记-0020,1,660302,660302\财务费用\手续费,228.80,-,,,,,,,,,

,5,31,,记-0020,2,1002,1002\银行存款,-,228.80,,,,,,,,,

,5,31,,记-0021,1,660302,660302\财务费用\手续费,27.00,-,,,,,,,,,

,5,31,,记-0021,2,1002,1002\银行存款,-,27.00,,,,,,,,,

,5,31,,记-0022,1,66022503,66022503\管理费用\咨询诉讼费\咨询费,410.00,-,,,,,,,,,

,5,31,,记-0022,2,224102,224102\其他应付款\外部往来,-,410.00,,,,,,,,,

,5,31,,记-0022,3,224102,224102\其他应付款\外部往来,410.00,-,,,,,,,,,

,5,31,,记-0022,4,1002,1002\银行存款,-,410.00,,,,,,,,,

,5,31,,记-0023,1,1002,1002\银行存款,"999,982.00",-,,,,,,,,,

,5,31,,记-0023,2,660302,660302\财务费用\手续费,18.00,-,,,,,,,,,

,5,31,,记-0023,3,1002,1002\银行存款,-,"1,000,000.00",,,,,,,,,

,5,31,,记-0024,1,1002,1002\银行存款,"61,928.02",-,,,,,,,,,

,5,31,,记-0024,2,122101,122101\其他应收款\内部往来,-,"61,928.02",,,,,,,,,

,5,31,,记-0025,1,660302,660302\财务费用\手续费,61.85,-,,,,,,,,,

,5,31,,记-0025,2,1002,1002\银行存款,-,400.00,,,,,,,,,

,5,31,,记-0026,1,1401,1401\商品采购,-,"145,750.00",,,,,,,,,

,5,31,,记-0026,2,1405,1405\库存商品,"145,750.00",-,,,,,,,,,

,5,31,,记-0027,1,64010301,64010301\主营业务成本\自营销售成本\销售成本,"145,750.00",-,,,,,,,,,

,5,31,,记-0027,2,1405,1405\库存商品,-,"145,750.00",,,,,,,,,

,5,31,,记-0028,1,2203,2203\预收账款,"148,703.61",-,,,,,,,,,

,5,31,,记-0028,2,6001,6001\主营业务收入,-,"148,703.61",,,,,,,,,

,5,31,,记-0029,1,660305,660305\财务费用\汇兑损益,"-28,084.53",-,,,,,,,,,

,5,31,,记-0029,2,122101,122101\其他应收款\内部往来,"28,084.53",-,,,,,,,,,

,5,31,,记-0031,1,660305,660305\财务费用\汇兑损益,5.05,-,,,,,,,,,

,5,31,,记-0031,2,1002,1002\银行存款,-,-,,,,,,,,,

,5,31,,记-0032,1,1401,1401\商品采购,"145,750.00",-,,,,,,,,,

,5,31,,记-0032,2,220202,220202\应付账款\外部往来,-,"145,750.00",,,,,,,,,

,5,31,,记-0033,1,660305,660305\财务费用\汇兑损益,"10,183.61",-,,,,,,,,,

,5,31,,记-0033,2,1002,1002\银行存款,26.91,-,,,,,,,,,

,5,31,,记-0033,3,1002,1002\银行存款,-,-,,,,,,,,,

,5,31,,记-0034,1,122101,122101\其他应收款\内部往来,"-11,624,729.47",-,,,,,,,,,

,5,31,,记-0034,2,224101,224101\其他应付款\内部往来,-,"-11,624,729.47",,,,,,,,,

,5,31,,记-0035,1,6001,6001\主营业务收入,"148,703.61",-,,,,,,,,,

,5,31,,记-0035,2,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,-,"292,731.94",,,,,,,,,

,5,31,,记-0035,3,64010301,64010301\主营业务成本\自营销售成本\销售成本,-,"145,750.00",,,,,,,,,

,5,31,,记-0035,4,66022503,66022503\管理费用\咨询诉讼费\咨询费,-,410.00,,,,,,,,,

,5,31,,记-0035,5,660303,660303\财务费用\利息收入,-,-0.60,,,,,,,,,

,5,31,,记-0035,6,660305,660305\财务费用\汇兑损益,-,-,,,,,,,,,

,5,31,,记-0035,7,660305,660305\财务费用\汇兑损益,-,"10,188.66",,,,,,,,,

,5,31,,记-0035,8,660302,660302\财务费用\手续费,-,293.77,,,,,,,,,

,5,31,,记-0035,9,660302,660302\财务费用\手续费,-,412.64,,,,,,,,,

,5,31,,记-0035,10,4103,4103\本年利润,"272,998.27",-,,,,,,,,,

,6,30,,记-0001,1,1002,1002\银行存款,7.75,-,,,,,,,,,

,6,30,,记-0001,2,660303,660303\财务费用\利息收入,-7.75,-,,,,,,,,,

,6,30,,记-0002,1,660302,660302\财务费用\手续费,0.78,-,,,,,,,,,

,6,30,,记-0002,2,1002,1002\银行存款,-,0.78,,,,,,,,,

,6,30,,记-0003,1,1002,1002\银行存款,1.44,-,,,,,,,,,

,6,30,,记-0003,2,660303,660303\财务费用\利息收入,-1.44,-,,,,,,,,,

,6,30,,记-0004,1,660302,660302\财务费用\手续费,0.45,-,,,,,,,,,

,6,30,,记-0004,2,1002,1002\银行存款,-,50.00,,,,,,,,,

,6,30,,记-0005,1,64010218,64010218\主营业务成本\间接成本\ABC/EDF费用,"167,541.26",-,,,,,,,,,

,6,30,,记-0005,2,220202,220202\应付账款\外部往来,-,"167,541.26",,,,,,,,,

,6,30,,记-0005,3,220202,220202\应付账款\外部往来,"167,541.26",-,,,,,,,,,

,6,30,,记-0005,4,1002,1002\银行存款,-,"167,541.26",,,,,,,,,

,6,30,,记-0005,5,660302,660302\财务费用\手续费,20.00,-,,,,,,,,,

,6,30,,记-0005,6,1002,1002\银行存款,-,20.00,,,,,,,,,

,6,30,,记-0006,1,1002,1002\银行存款,"6,050.00",-,,,,,,,,,

,6,30,,记-0006,2,122101