會計分錄,,,,,,,

題號,憑證種類,憑證號數(shù),會計科目(一級),會計科目(二級),會計科目(三級),借方,貨方

1,記,1,應(yīng)收賬款,錦江公司,,566400,

1,記,1,主營業(yè)務(wù)收入,甲產(chǎn)品,,,440000

1,記,1,主營業(yè)務(wù)收入,乙產(chǎn)品,,,40000

1,記,1,應(yīng)交稅費,應(yīng)交增值稅,銷項稅額,,62400

1,記,1,銀行存款,,,,24000

2,記,2,庫存現(xiàn)金,,,6000,

2,記,2,銀行存款,,,,6000

3,記,3,預(yù)付賬款,燦榮公司,,200000,

3,記,3,銀行存款,,,,200000

4,記,4,管理費用,修理費,,1000,

4,記,4,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,130,

4,記,4,庫存現(xiàn)金,,,,1130

5,記,5,制造費用,辦公費,,500,

5,記,5,管理費用,辦公費,,1000,

5,記,5,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,195,

5,記,5,銀行存款,,,,1695

6,記,6,生產(chǎn)成本,甲產(chǎn)品,直接材料,510000,

6,記,6,生產(chǎn)成本,乙產(chǎn)品,直接材料,599200,

6,記,6,制造費用,材料費,,20000,

6,記,6,原材料,A材料,,,354000

6,記,6,原材料,B材料,,,755200

6,記,6,原材料,C材料,,,20000

7,記,7,銀行存款,,,1288200,

7,記,7,主營業(yè)務(wù)收入,甲產(chǎn)品,,,660000

7,記,7,主營業(yè)務(wù)收入,乙產(chǎn)品,,,480000

7,記,7,應(yīng)交稅費,應(yīng)交增值稅,銷項稅額,,148200

8,記,8,營業(yè)外支出,,,20000,

8,記,8,銀行存款,,,,20000

9,記,9,固定資產(chǎn),打印機,,44000,

9,記,9,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,5720,

9,記,9,銀行存款,,,,49720

10,記,10,銀行存款,,,800000,

10,記,10,預(yù)收賬款,華夏公司,,,800000

11,記,11,在途物資,A材料,,384000,

11,記,11,在途物資,B材料,,620000,

11,記,11,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,130520,

11,記,11,銀行存款,,,,1134520

12,記,12,原材料,B材料,,256000,

12,記,12,原材料,C材料,,40000,

12,記,12,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,38480,

12,記,12,預(yù)付賬款,燦榮公司,,,334480

13,記,13,在途物資,A材料,,8000,

13,記,13,在途物資,B材料,,10000,

13,記,13,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,1620,

13,記,13,銀行存款,,,,19620

14,記,14,銀行存款,,,1000000,

14,記,14,短期借款,,,,1000000

15,記,15,管理費用,材料費,,2000,

15,記,15,原材料,C材料,,,2000

16,記,16,固定資產(chǎn),,,200000,

16,記,16,實收資本,,,,200000

17,記,17,銀行存款,,,400000,

17,記,17,實收資本,,,,400000

18,記,18,銷售費用,宣傳費,,4000,

18,記,18,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,520,

18,記,18,銀行存款,,,,4520

19,記,19,其他應(yīng)收款,范均軍,,4000,

19,記,19,庫存現(xiàn)金,,,,4000

20,記,20,原材料,A材料,,392000,

20,記,20,原材料,B材料,,630000,

20,記,20,在途物資,A材料,,,392000

20,記,20,在途物資,B材料,,,630000

21,記,21,管理費用,差旅費,,4600,

21,記,21,其他應(yīng)收款,范均軍,,,4000

21,記,21,庫存現(xiàn)金,,,,600

22,記,22,銀行存款,,,70200,

22,記,22,應(yīng)收賬款,錦江公司,,,70200

23,記,23,庫存現(xiàn)金,,,604000,

23,記,23,銀行存款,,,,604000

24,記,24,應(yīng)付職工薪酬,工資,,604000,

24,記,24,庫存現(xiàn)金,,,,604000

25,記,25,應(yīng)付職工薪酬,福利費,,3000,

25,記,25,庫存現(xiàn)金,,,,3000

26,記,26,管理費用,辦公費,,500,

26,記,26,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,65,

26,記,26,庫存現(xiàn)金,,,,565

27,記,27,庫存現(xiàn)金,,,1000,

27,記,27,銀行存款,,,,1000

28,記,28,應(yīng)付賬款,安勝公司,,316000,

28,記,28,銀行存款,,,,316000

29,記,29,應(yīng)交稅費,應(yīng)交城市維護建設(shè)稅,,6720,

29,記,29,應(yīng)交稅費,應(yīng)交教育稅金及附加,,2880,

29,記,29,應(yīng)交稅費,應(yīng)交所得稅,,120000,

29,記,29,應(yīng)交稅費,未交增值稅,,96000,

29,記,29,銀行存款,,,,225600

30,記,30,庫存現(xiàn)金,,,4000,

30,記,30,銀行存款,,,,4000

31,記,31,銀行存款,,,10000,

31,記,31,營業(yè)外收入,,,,10000

32,記,32,生產(chǎn)成本,甲產(chǎn)品,直接材料,299000,

32,記,32,生產(chǎn)成本,乙產(chǎn)品,直接材料,258000,

32,記,32,制造費用,材料費,,49500,

32,記,32,原材料,A材料,,,240000

32,記,32,原材料,B材料,,,356500

32,記,32,原材料,C材料,,,10000

33,記,33,銷售費用,廣告費,,20000,

33,記,33,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,1200,

33,記,33,銀行存款,,,,21200

34,記,34,銀行存款,,,566400,

34,記,34,應(yīng)收賬款,錦江公司,,,566400

35,記,35,其他應(yīng)收款,張花,,2000,

35,記,35,庫存現(xiàn)金,,,,2000

36,記,36,管理費用,租賃費,,1000,

36,記,36,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,130,

36,記,36,銀行存款,,,,1130

37,記,37,預(yù)付賬款,燦榮公司,,134480,

37,記,37,銀行存款,,,,134480

38,記,38,財務(wù)費用,,,12000,

38,記,38,銀行存款,,,,12000

39,記,39,庫存現(xiàn)金,,,400,

39,記,39,管理費用,差旅費,,1600,

39,記,39,其他應(yīng)收款,張花,,,2000

40,記,40,在途物資,A材料,,486000,

40,記,40,在途物資,B材料,,313000,

40,記,40,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,103510,

40,記,40,應(yīng)付賬款,安勝公司,,,902510

41,記,41,原材料,A材料,,486000,

41,記,41,原材料,B材料,,313000,

41,記,41,在途物資,A材料,,,486000

41,記,41,在途物資,B材料,,,313000

42,記,42,制造費用,水電費,,4500,

42,記,42,管理費用,水電費,,1500,

42,記,42,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,780,

42,記,42,銀行存款,,,,6780

4,記,43,制造費用,水電費,,12000,

43,記,43,管理費用,水電費,,4000,

43,記,43,應(yīng)交稅費,應(yīng)交增值稅,進項稅額,2080,

43,記,43,銀行存款,,,,18080

44,記,44,預(yù)收賬款,華夏公司,,824900,

44,記,44,主營業(yè)務(wù)收入,甲產(chǎn)品,,,330000

44,記,44,主營業(yè)務(wù)收入,乙產(chǎn)品,,,400000

44,記,44,應(yīng)交稅費,應(yīng)交增值稅,銷項稅額,,94900

45,記,45,管理費用,業(yè)務(wù)招待費,,800,

45,記,45,庫存現(xiàn)金,,,,800

46,記,46,短期借款,,,500000,

46,記,46,銀行存款,,,,500000

47,記,47,生產(chǎn)成本,甲產(chǎn)品,直接人工,120000,

47,記,47,生產(chǎn)成本,乙產(chǎn)品,直接人工,130000,

47,記,47,制造費用,人工費,,10000,

47,記,47,管理費用,人工費,,32000,

47,記,47,應(yīng)付職工薪酬,工資,,,292000

48,記,48,生產(chǎn)成本,甲產(chǎn)品,直接人工,16800,

48,記,48,生產(chǎn)成本,乙產(chǎn)品,直接人工,18200,

48,記,48,制造費用,人工費,,1400,

48,記,48,管理費用,人工費,,4480,

48,記,48,應(yīng)付職工薪酬,福利費,,308800,40880

49,記,49,制造費用,折舊費,,16300,

49,記,49,管理費用,折舊費,,9250,

49,記,49,累計折舊,,,,25550

50,記,50,生產(chǎn)成本,甲產(chǎn)品,制造費用,54816,

50,記,50,生產(chǎn)成本,乙產(chǎn)品,制造費用,59384,

50,記,50,制造費用,,,,114200

51,記,51,庫存商品,甲產(chǎn)品,,1000616,

51,記,51,庫存商品,乙產(chǎn)品,,1064784,

51,記,51,生產(chǎn)成本,甲產(chǎn)品,,,1000616

51,記,51,生產(chǎn)成本,乙產(chǎn)品,,,1064784

52,記,52,主營業(yè)務(wù)成本,甲產(chǎn)品,,506870,

52,記,52,主營業(yè)務(wù)成本,乙產(chǎn)品,,318780,

52,記,52,庫存商品,甲產(chǎn)品,,,506870

52,記,52,庫存商品,乙產(chǎn)品,,,318780

53,記,53,應(yīng)交稅費,應(yīng)交增值稅,轉(zhuǎn)出未交增值稅,20550,

53,記,53,應(yīng)交稅費,未交增值稅,,,20550

54,記,54,稅金及附加,,,2055,

54,記,54,應(yīng)交稅費,應(yīng)交城市維護建設(shè)稅,,,1438.5

54,記,54,應(yīng)交稅費,應(yīng)交教育稅金及附加,,,616.5

55,記,55,主營業(yè)務(wù)收入,甲產(chǎn)品,,1430000,

55,記,55,主營業(yè)務(wù)收入,乙產(chǎn)品,,920000,

55,記,55,營業(yè)外收入,,,10000,

55,記,55,本年利潤,,,,2360000

56,記,56,本年利潤,,,947435,

56,記,56,主營業(yè)務(wù)成本,甲產(chǎn)品,,,506870

56,記,56,主營業(yè)務(wù)成本,乙產(chǎn)品,,,318780

56,記,56,稅金及附加,,,,2055

56,記,56,銷售費用,,,,24000

56,記,56,管理費用,,,,63730

56,記,56,財務(wù)費用,,,,12000

56,記,56,營業(yè)外支出,,,,20000

57,記,57,所得稅費用,,,505641.25,

57,記,57,應(yīng)交稅費,應(yīng)交所得稅,,,505641.25

58,記,58,本年利潤,,,505641.25,

58,記,58,所得稅費用,,,,505641.25

59,記,59,利潤分配,提取法定盈余公積,,553692.38,

59,記,59,利潤分配,應(yīng)付股利,,1661077.12,

59,記,59,盈余公積,法