做賬實操1/27記賬實操-丹麥公司的會計處理分錄示例丹麥會計準(zhǔn)則（DanishGAAP/IFRS）與稅務(wù)合規(guī)（VAT25%、企業(yè)所得稅22%、股息預(yù)提稅等）的會計分錄示例，以丹麥克朗（DKK）為記賬本位幣，科目采用中英雙語（丹麥實務(wù)常用英文科目），覆蓋日常經(jīng)營、資產(chǎn)、負(fù)債、收入、費用、稅務(wù)與權(quán)益等核心場景。一、貨幣資金與往來款（1-15）1.股東現(xiàn)金出資（ApS最低股本40,000DKK）借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Sharecapital（股本）2.銀行短期借款（年利率4%，6個月）借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Short-termloans–Bank（短期借款-銀行）3.賒銷商品（含稅25%，B2B，含VAT）借：Accountsreceivable（應(yīng)收賬款）貸：Revenue（主營業(yè)務(wù)收入）貸：VATpayable（應(yīng)交增值稅-銷項）4.收到賒銷回款借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Accountsreceivable（應(yīng)收賬款）5.賒購原材料（含稅25%，可抵扣進項）借：Rawmaterials（原材料）借：VATreceivable（應(yīng)交增值稅-進項）貸：Accountspayable（應(yīng)付賬款）6.支付供應(yīng)商貨款借：Accountspayable（應(yīng)付賬款）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）7.提取備用金借：Cashonhand（庫存現(xiàn)金）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）8.員工預(yù)借差旅費借：Advancestoemployees（其他應(yīng)收款-員工）貸：Cashonhand（庫存現(xiàn)金）9.員工報銷差旅費（沖預(yù)借、多退少補）借：Travelexpenses（管理費用-差旅費）借：Cashonhand（庫存現(xiàn)金，多退）貸：Advancestoemployees（其他應(yīng)收款-員工）10.收到丹麥政府研發(fā)補貼（符合條件可退稅）借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Governmentgrants（營業(yè)外收入-政府補助）11.支付銀行手續(xù)費借：Bankcharges（財務(wù)費用-手續(xù)費）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）12.歐元兌換丹麥克朗（產(chǎn)生匯兌收益）借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Cashinbank(EUR)（銀行存款-歐元）貸：Exchangegain（財務(wù)費用-匯兌收益）13.計提壞賬準(zhǔn)備（按余額3%）借：Baddebtexpense（信用減值損失）貸：Allowancefordoubtfulaccounts（壞賬準(zhǔn)備）14.實際發(fā)生壞賬借：Allowancefordoubtfulaccounts（壞賬準(zhǔn)備）貸：Accountsreceivable（應(yīng)收賬款）15.收回已核銷壞賬借：Accountsreceivable（應(yīng)收賬款）貸：Allowancefordoubtfulaccounts（壞賬準(zhǔn)備）借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Accountsreceivable（應(yīng)收賬款）二、存貨與生產(chǎn)成本（16-25）16.原材料驗收入庫（實際成本法）借：Rawmaterials（原材料）貸：Purchases（材料采購）17.生產(chǎn)領(lǐng)用原材料借：Workinprogress–Directmaterials（生產(chǎn)成本-直接材料）貸：Rawmaterials（原材料）18.計提生產(chǎn)工人工資借：Workinprogress–Directlabor（生產(chǎn)成本-直接人工）貸：Salariespayable（應(yīng)付職工薪酬）19.計提車間水電費借：Manufacturingoverhead–Utilities（制造費用-水電費）貸：Accountspayable（應(yīng)付賬款）20.計提車間設(shè)備折舊借：Manufacturingoverhead–Depreciation（制造費用-折舊費）貸：Accumulateddepreciation（累計折舊）21.分配制造費用至生產(chǎn)成本借：Workinprogress–Manufacturingoverhead（生產(chǎn)成本-制造費用）貸：Manufacturingoverhead（制造費用）22.產(chǎn)成品完工入庫借：Finishedgoods（庫存商品）貸：Workinprogress（生產(chǎn)成本）23.結(jié)轉(zhuǎn)銷售成本借：Costofgoodssold（主營業(yè)務(wù)成本）貸：Finishedgoods（庫存商品）24.存貨盤盈（原材料）借：Rawmaterials（原材料）貸：Otherincome–Inventorysurplus（營業(yè)外收入-存貨盤盈）25.存貨盤虧（管理不善，進項稅轉(zhuǎn)出）借：Otherexpenses–Inventoryshortage（營業(yè)外支出-存貨盤虧）借：VATpayable–InputVATreversed（應(yīng)交增值稅-進項稅額轉(zhuǎn)出）貸：Rawmaterials（原材料）三、固定資產(chǎn)與無形資產(chǎn)（26-38）26.購入機器設(shè)備（含稅25%，立即使用）借：Property,plantandequipment（固定資產(chǎn)）借：VATreceivable（應(yīng)交增值稅-進項）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）27.購入需安裝設(shè)備借：Property,plantandequipment–Constructioninprogress（在建工程）借：VATreceivable（應(yīng)交增值稅-進項）貸：Accountspayable（應(yīng)付賬款）28.支付安裝費借：Property,plantandequipment–Constructioninprogress（在建工程）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）29.設(shè)備安裝完成投入使用借：Property,plantandequipment（固定資產(chǎn)）貸：Property,plantandequipment–Constructioninprogress（在建工程）30.計提固定資產(chǎn)折舊（直線法，殘值5%，壽命10年）借：Manufacturingoverhead/Adminexpenses–Depreciation（制造費用/管理費用-折舊費）貸：Accumulateddepreciation（累計折舊）31.固定資產(chǎn)日常維修（管理用辦公樓）借：Adminexpenses–Repairs（管理費用-維修費）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）32.固定資產(chǎn)大修理（資本化，延長壽命）借：Property,plantandequipment（固定資產(chǎn)）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）33.出售固定資產(chǎn)（溢價）借：Cashinbank(DKK)（銀行存款-丹麥克朗）借：Accumulateddepreciation（累計折舊）貸：Property,plantandequipment（固定資產(chǎn)）貸：GainondisposalofPPE（資產(chǎn)處置損益-收益）34.固定資產(chǎn)報廢（無殘值，已提足折舊）借：Accumulateddepreciation（累計折舊）貸：Property,plantandequipment（固定資產(chǎn)）35.購入專利技術(shù)（丹麥知識產(chǎn)權(quán)）借：Intangibleassets–Patent（無形資產(chǎn)-專利）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）36.計提無形資產(chǎn)攤銷（專利，壽命5年，直線法）借：Adminexpenses–Amortization（管理費用-攤銷費）貸：Accumulatedamortization（累計攤銷）37.研發(fā)支出資本化（開發(fā)階段，符合IFRS）借：Intangibleassets–Developmentcosts（無形資產(chǎn)-開發(fā)支出）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Salariespayable（應(yīng)付職工薪酬）38.研發(fā)支出費用化（研究階段）借：R&Dexpenses（管理費用-研發(fā)費）貸：Rawmaterials（原材料）貸：Salariespayable（應(yīng)付職工薪酬）四、負(fù)債與職工薪酬（39-50）39.計提本月工資（含社保/養(yǎng)老金，雇主養(yǎng)老金約8%-12%）借：Adminexpenses–Salaries（管理費用-工資）/Manufacturingoverhead–Salaries（制造費用-工資）貸：Salariespayable（應(yīng)付職工薪酬-工資）貸：Pensioncontributionspayable（應(yīng)付職工薪酬-養(yǎng)老金）40.支付工資（代扣個稅與A-tax）借：Salariespayable（應(yīng)付職工薪酬-工資）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Incometaxwithheld（應(yīng)交稅費-代扣個人所得稅）41.支付養(yǎng)老金與代扣個稅至SKAT借：Pensioncontributionspayable（應(yīng)付職工薪酬-養(yǎng)老金）借：Incometaxwithheld（應(yīng)交稅費-代扣個人所得稅）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）42.計提短期借款利息（按月）借：Interestexpense（財務(wù)費用-利息支出）貸：Interestpayable（應(yīng)付利息）43.支付短期借款本息借：Short-termloans–Bank（短期借款-銀行）借：Interestpayable（應(yīng)付利息）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）44.發(fā)行公司債券（5年期，面值發(fā)行）借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Bondspayable（應(yīng)付債券-面值）45.計提債券利息（每年付息）借：Interestexpense（財務(wù)費用-利息支出）貸：Interestpayable（應(yīng)付利息）46.支付債券利息借：Interestpayable（應(yīng)付利息）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）47.暫估應(yīng)付供應(yīng)商貨款（未收到發(fā)票）借：Rawmaterials（原材料）貸：Accountspayable–Accrued（應(yīng)付賬款-暫估）48.收到發(fā)票沖暫估并確認(rèn)進項稅借：Accountspayable–Accrued（應(yīng)付賬款-暫估）借：VATreceivable（應(yīng)交增值稅-進項）貸：Accountspayable（應(yīng)付賬款）49.計提工會經(jīng)費（工資總額2%）借：Adminexpenses–Unionfees（管理費用-工會經(jīng)費）貸：Unionfeespayable（應(yīng)付職工薪酬-工會經(jīng)費）50.預(yù)付一年辦公樓租金借：Prepaidrent（預(yù)付賬款-租金）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）每月攤銷：借：Adminexpenses–Rent（管理費用-租金）貸：Prepaidrent（預(yù)付賬款-租金）五、收入與費用（51-65）51.現(xiàn)銷商品（含稅25%）借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Revenue（主營業(yè)務(wù)收入）貸：VATpayable（應(yīng)交增值稅-銷項）52.提供咨詢服務(wù)（賒銷，含稅25%）借：Accountsreceivable（應(yīng)收賬款）貸：Servicerevenue（其他業(yè)務(wù)收入）貸：VATpayable（應(yīng)交增值稅-銷項）53.銷售原材料（非主營，含稅25%）借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Otherrevenue（其他業(yè)務(wù)收入）貸：VATpayable（應(yīng)交增值稅-銷項）結(jié)轉(zhuǎn)成本：借：Othercostofgoodssold（其他業(yè)務(wù)成本）貸：Rawmaterials（原材料）54.計提管理部門水電費借：Adminexpenses–Utilities（管理費用-水電費）貸：Accountspayable（應(yīng)付賬款）55.支付辦公費借：Adminexpenses–Officesupplies（管理費用-辦公費）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）56.計提業(yè)務(wù)招待費借：Adminexpenses–Entertainment（管理費用-業(yè)務(wù)招待費）貸：Accountspayable（應(yīng)付賬款）57.支付廣告費（丹麥本地媒體）借：Salesexpenses–Advertising（銷售費用-廣告費）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）58.計提銷售人員傭金借：Salesexpenses–Commissions（銷售費用-傭金）貸：Commissionspayable（應(yīng)付職工薪酬-傭金）59.支付法律咨詢費（丹麥律所）借：Adminexpenses–Legalfees（管理費用-咨詢費）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）60.計提房產(chǎn)稅（丹麥不動產(chǎn)稅）借：Adminexpenses–Propertytax（管理費用-房產(chǎn)稅）貸：Propertytaxpayable（應(yīng)交稅費-房產(chǎn)稅）61.支付環(huán)保費（丹麥環(huán)保部門）借：Adminexpenses–Environmentalfees（管理費用-環(huán)保費）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）62.收到客戶違約金借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：Otherincome–Penalties（營業(yè)外收入-違約金）63.支付違約金借：Otherexpenses–Penalties（營業(yè)外支出-違約金）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）64.計提存貨跌價準(zhǔn)備借：Inventoryimpairmentloss（資產(chǎn)減值損失-存貨跌價）貸：Provisionforinventoryimpairment（存貨跌價準(zhǔn)備）65.沖回多計提的存貨跌價準(zhǔn)備借：Provisionforinventoryimpairment（存貨跌價準(zhǔn)備）貸：Inventoryimpairmentloss（資產(chǎn)減值損失-存貨跌價）六、稅務(wù)處理（66-75）66.結(jié)轉(zhuǎn)增值稅（銷項-進項）借：VATpayable–OutputVAT（應(yīng)交增值稅-銷項）貸：VATreceivable（應(yīng)交增值稅-進項）貸：VATpayable–Unpaid（應(yīng)交增值稅-未交增值稅）67.繳納增值稅至SKAT借：VATpayable–Unpaid（應(yīng)交增值稅-未交增值稅）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）68.計提企業(yè)所得稅（稅率22%）借：Incometaxexpense（所得稅費用）貸：Incometaxpayable（應(yīng)交稅費-企業(yè)所得稅）69.繳納企業(yè)所得稅借：Incometaxpayable（應(yīng)交稅費-企業(yè)所得稅）貸：Cashinbank(DKK)（銀行存款-丹麥克朗）70.收到增值稅退稅（進項大于銷項）借：Cashinbank(DKK)（銀行存款-丹麥克朗）貸：VATreceivable（應(yīng)交增值稅-進項）71.計提印花稅（購銷合同）借：Adminexpenses–Stampduty（管理費用-印花稅）貸：Stampdutypayable（應(yīng)交稅費-印花稅）72.支付印花