1-88笔实操分录PPT参考幻灯片.ppt

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,(1),购入股票：,借：交易性金融资产,-,广东明珠股票（成本）,35000,投资收益,110,贷：其他货币资金,-,存出投资款,35110,(2)12,月,2,日,借：银行存款,40950,贷：其他业务收入,35000,应交税费,-,应交增值税（销项税额）,5950,1,（,3,）固定资产投资转出：,1,张,借：固定资产清理,23000,累计折旧,10000,贷：固定资产,33000,借：长期股权投资,-,先锋公司,25000,（评估价）,贷：固定资产清理,23000,营业外收入,2000,（,25000-23000,）,借：长期股权投资,-,先锋公司,100000,贷：银行存款,100000,2,（,4,）借：应付职工薪酬,-,职工福利,500,贷：库存现金,500,（,5,）借：应交税费,-,未交增值税,15000,-,应交城建税,1050,-,应交教育费附加,450,贷：银行存款,16500,3,（,6,）借：管理费用,-,差旅费,4000,贷：其他应收款,备用金,4000,借：管理费用,-,差旅费,300,贷：库存现金,300,4,（,7,）借：材料采购,50232 【6000*6.1+6000*1.9+2400*,（,1-7%,）,】,应交税费,-,应交增值税（进项）,8328,贷：银行存款,58560,借：原材料,-,甲,36000,-,丙,12000,贷：材料采购,48000,材料入库：,借：材料成本差异,-,原材料,2232,贷：材料采购,2232,5,（,8,）借：库存现金,1000,贷,:,银行存款,1000,6,(9),借：固定资产清理,2000,累计折旧,33000,贷：固定资产,35000,借：周转材料,-,低值易耗品,1000,贷：固定资产清理,1000,借：固定资产清理,800,贷：银行存款,800,借：营业外支出,1800,贷：固定资产清理,1800,7,（,10,）商业汇票到期收到款项,借：银行存款,21000,贷：应收票据,-,西湖公司,21000,8,（,11,）借：无形资产,-,专利权,40000,贷：营业外收入,40000,借：无形资产,-,专利权,600,贷：库存现金,600,9,（,12,）借：银行存款,60000,贷：应收账款,-,黄河公司,60000,10,（,13,）借：材料采购,37758【6000*6.2+600*,（,1-7%,）,】,应交税费,-,应交增值税（进项）,6366,【6000*6.2*17%+600*7%,贷：银行存款,44124,借,:,原材料,-,甲材料,36000,（,600*6,）,贷：材料采购,36000,借：材料成本差异,-,原材料,1758,贷：材料采购,1758,11,（,14,）借：管理费用,-,办公费,693,贷,:,银行存款,693,12,（,15,）借,:,应付职工薪酬,-,工资,500769.98,贷：银行存款,500769.98,13,（,16,）借：银行存款,118170,贷：主营业务收入,-F1 55000,-F2 46000,应交税费,-,应交增值税,(,销项）,17170,14,（,17,）借,:,应付账款,-,申达工厂,56200,贷：银行存款,56200,15,（,18,）借：应付职工薪酬,-,职工福利,4095,贷,:,银行存款,4095,16,（,19,）借：银行存款,200000,贷,:,短期借款,-,工行天河支行,200000,（,20,）借,:,销售费用,-,广告费,30000,贷：银行存款,30000,17,(21),借,:,财务费用,30,（支付工本费,),贷：库存现金,30,（,22,）借：管理费用,-,修理费,473.45,贷：银行存款,473.45,（,23,）借,:,银行存款,52 000,贷：应收账款,宏远公司,52 000,18,（,24,）借,:,管理费用,-,办公费,180,贷,:,库存现金,180,（,25,）借：固定资产,40000,贷,:,营业外收入,40000,（,26),借,:,其他应收款,-,备用金（吴林丽）,1000,贷：银行存款,1000,19,（,27,）借,:,银行存款,10630,贷：应收账款,-,黄河公司,10630,（,28,）借：银行存款,300000,贷：长期借款,-,工行天河支行,300000,（,29,）借,:,管理费用,-,研发支出,2600,贷,:,银行存款,2600,20,（,30,）借,:,管理费用,-,办公费,90,贷：库存现金,90,（,31,）借：银行存款,232408.8,贷,:,主营业务收入,-F1 198640,应交税费,-,应交增值税（销项税额）,33768.8,（,32,）借：银行存款,3000,贷,:,其他业务收入,3000,21,（,33,）借：应付账款,-,花城公司,2600,贷：银行存款,2600,（,34,）借：管理费用,-,办公费,169.8,贷：库存现金,169.8,（,35,）借：管理费用,-,保洁费,220,其他应付款,-,保洁费,440,贷：银行存款,660,22,(36),借：销售费用,-,汽油费,5159,贷,:,银行存款,5159,（,37,）借,:,库存现金,7647,贷：营业外收入,7647,（,38,）借：银行存款,7647,贷：库存现金,7647,23,（,39),借,:,营业外支出,2300,贷,:,银行存款,2300,（,40,）借：销售费用,-,广告费,1280,贷,:,银行存款,1280,（,41,）借：银行存款,2700,贷：财务费用,2700,24,（,42,）借：预付账款,-,天河东圃邮局,5600,贷：银行存款,5600,（,43,）借,:,应收账款,-,宏远公司,1800,贷,:,银行存款,1800,借：应收账款,-,宏远公司,208 845,贷,:,主营业务收入,-F1 108000,-F2 70500,应交税费,-,应交增值税（销项税额）,30345,25,（,44,）借,:,材料采购,41 749.44,应交税费,-,应交增值税,(,进项）,7007.46,贷：银行存款,48756.90,借：原材料,-,乙材料,40000,贷,:,材料采购,40000,借,:,材料成本差异,-,原材料,1749.44,贷,:,材料采购,1749.44,26,（,45,）借：银行存款,210 645,贷,:,应收账款,-,宏远公司,210 645,（,46,）借,:,应付账款,-,珠江公司,60000,贷：银行存款,60000,27,（,47,）借：生产成本,-,基本生产成本,-F1 5985.25,-F2 4273.50,-,辅助生产成本,-,机修车间,6614.25,-,供气车间,369.05,制造费用,水电费,838.14,管理费用,水电费,627.08,应交税费,-,应交增值税（进项）,3180.24,贷,:,银行存款,21 887.51,F1=0.2639*22680=5985.25,F2=10258.75-5985.25=4273.50,28,（,48,）借：制造费用,水电费,4436.19,生产成本,-,辅助生产成本,-,机修车间,2694.78,-,供汽车间,8657.55,管理费用,-,水电费,1837.44,应交税费,-,应交增值费税进项）,2996.41,贷：银行存款,20622.37,29,（,49,）借：应收账款,-,福大公司,420,贷,:,银行存款,420,借：应收账款,-,福大公司,48672,贷：主营业务收入,-F1 23200,-F2 18400,应交税费,-,应交增值税（销项）,7072,30,（,50,）借,:,应付票据,-,南方公司,19 000,贷,:,银行存款,19 000,（,51,）借：管理费用,-,办公费,180,制造费用,-,办公费,120,生产成本,-,辅助生产成本,-,机修车间,40,-,供气车间,30,贷,:,银行存款,370,31,（,52,）借：应付职工薪酬,-,职工福利,600,贷,:,库存现金,600,（,53,）,借：交易性金融资产,-,广东明珠股票（公允价值变动）,5000,贷：投资收益,5000,借：其他货币资金,-,存出投资款,39880,投资收益,120,贷,:,交易性金融资产,-,广东明珠股票（成本）,35000,-,广东明珠股票（公允价值变动）,5000,32,（,54,）借：银行存款,94000,贷：主营业务收入,-F1 41815,-F2 38500,应交税费,-,应交增值税,(,销项）,13685,销售补汇差额款，附件见收*号凭证（摘要）,借,:,库存现金,185,贷：主营业务收入,-F1 185,33,（,55,）借：材料采购,20 400,应交税费,-,应交增值税（进项）,3 468,贷：银行存款,238 68,借：原材料,-,乙材料,20000,贷,:,材料采购,20000,借,:,材料成本差异,-,原材料,400,贷：材料采购,400,34,（,56),借：固定资产,41 416.09,贷,:,在建工程,41 416.09,（,57),借,:,应收票据,-,龙景公司,64 000,贷：应收账款,-,龙景公司,64 000,（,58,）借：银行存款,10 440,贷：其他应收款,-,包装物押金,10 440,（,59,）处理坏账：,借：坏账准备,-,应收账款,5000,贷,:,应收账款,-,南洋公司,5000,35,（,60,）借：材料采购,8 170,应交税费,-,应交增值税（进项税额）,1388.90,贷：银行存款,9 558.90,36,（,61,）借：应收账款,-,龙景公司,166 140,贷：主营业务收入,-F1 90 000,-F2 52 000,应交税费,-,应交增值税（销项）,24 140,（,62,）借：银行存款,166140,贷：应收账款,-,龙景公司,166140,37,（,63,）借：银行存款,35000,贷,:,预收账款,-,华联公司,35000,（,64,）借,:,预收账款,-,华联公司,37440,贷：应交税费,-,应交增值税（销项,)5440,主营业务收入,-F1 32000,借：银行存款,2440,贷：预收账款,-,华联公司,2440,38,（,65,）借,:,长期借款,-,工行天河支行,100000,应付利息,-,工行天河支行,1260,财务费用,630,贷：银行存款,101890,39,（,66,）确认股票公允价值：,借：交易性金融资产,-,天科股份,(,公允价值变动,),33000,-,中体产业,(,公允价值变动,),2000,贷：公允价值变动损益,31000,（,67,）借：持有至到期投资,-,国库券（应计利息）,2500,贷：投资收益,2500,40,（,68,）,41,（,68,）,盘点材料盈亏,（,可将一、二笔分录合并）,借：待处理财产损益,2760,贷：原材料,-,甲材料,2760,借：原材料,-,乙材料,1000,-,丙材料,800,贷：待处理财产损益,1800,处理材料盘亏,借：材料成本差异,-,原材料,2760,贷：管理费用,-,存货盘盈,1800,待处理财产损益,960,42,（,69,）,借：生产成本,-,基本生产成本,-F1 96 140,-F2 61 499.24,-,辅助生产成本,-,机修车间,13621.52,-,供汽车间,20847.20,制造费用,-,机物料消耗,3643.20,管理费用,-,修理费,445.28,其他业务成本,30 360,贷：原材料,-,甲材料,148 260,-,乙材料,45 250,-,丙材料,30 360,材料成本差异,-,原材料,2 686.44,43,(70),数据来自第,15,题原始凭证,的应“应付工资”,44,（,70,）,结转本月工资费用,借：生产成本,-,基本生产成本,-F1 124 148.05,-F2 88 676.21,-,辅助生产成本,-,机修车间,26 361.10,-,供汽车间,13 700.80,制造费用,-,工资,15 507.00,在建工程,283 610.30,管理费用,-,工资,32 470.70,应付职工薪酬,-,职工福利,14 266.10,贷：应付职工薪酬,-,工资,598 740.26,注意：医务福利人员的工资既不计入成本也不计入费用，直接冲减职工福利。,45,(70),代扣款项,借：应付职工薪酬,工资,97 970.28,贷：其他应付款,水电费,1 862.80,房租,1 474.00,保险费,62 925.94,住房公积金,28 602.70,应交税费,个人所得税,3 104.84,46,(71),计提职工福利费,职工福利费分配计算表,2008,年,12,月,31,日,产品、车间和部门,工资总额,计提比例,应计提的福利费,F1,产品生产工人,124148.05,0.14,17380.73,F2,产品生产工人,88676.21,0.14,12414.67,车间管理人员,15507.00,0.14,2170.98,在建工程人员,283610.30,0.14,39705.44,机修车间,26361.10,0.14,3690.55,供汽车间,13700.80,0.14,1918.11,企业管理人员,32470.70,0.14,4545.90,医务福利人员,14266.10,0.14,1997.25,合计,598740.26,83823.63,复核：,制表：,会计主管：,47,职工教育经费计算表,2008,年,12,月,31,日,产品、车间和部门,工资总额,计提比例,应计提金额,F1,产品生产工人,124148.05,0.025,3103.70,F2,产品生产工人,88676.21,0.025,2216.91,车间管理人员,15507.00,0.025,387.68,在建工程人员,283610.30,0.025,7090.26,机修车间,26361.10,0.025,659.03,供汽车间,13700.80,0.025,342.52,企业管理人员,32470.70,0.025,811.77,医务福利人员,14266.10,0.025,356.65,合计,598740.26,14968.52,复核：,制表：,会计主管：,48,工会经费计算表,2008,年,12,月,31,日,产品、车间和部门,工资总额,计提比例,应计提金额,F1,产品生产工人,124148.05,0.02,2482.96,F2,产品生产工人,88676.21,0.02,1773.52,车间管理人员,15507.00,0.02,310.14,在建工程人员,283610.30,0.02,5672.21,机修车间,26361.10,0.02,527.22,供汽车间,13700.80,0.02,274.02,企业管理人员,32470.70,0.02,649.41,医务福利人员,14266.10,0.02,285.32,合计,598740.26,11974.80,复核：,制表：,会计主管：,49,（,71,）,借：生产成本,-,基本生产成本,-F1 22 967.39,-F2 16 405.10,-,辅助生产成本,-,机修车间,4 876.80,-,供汽车间,2 534.65,制造费用,-,工资,2 868.80,在建工程,52 467.91,管理费用,-,工资,8 646.30,贷：应付职工薪酬,-,职工福利,83 823.63,-,职工教育经费,14 968.52,-,工会经费,11 974.80,包括企业管理人员和医务人员的职工福利、教育经费和工会经费,50,(72),职工养老保险计算表,2008,年,12,月,31,日,产品、车间和部门,工资总额,计提比例,应计提金额,F1,产品生产工人,124148.05,0.12,14897.77,F2,产品生产工人,88676.21,0.12,10641.15,车间管理人员,15507.00,0.12,1860.84,在建工程人员,283610.30,0.12,34033.24,机修车间,26361.10,0.12,3163.33,供汽车间,13700.80,0.12,1644.10,企业管理人员,32470.70,0.12,3896.48,医务福利人员,14266.10,0.12,1711.93,合计,598740.26,71848.84,复核：,制表：,会计主管：,51,职工医疗保险计算表,2008,年,12,月,31,日,产品、车间和部门,工资总额,计提比例,应计提金额,F1,产品生产工人,124148.05,0.08,9931.84,F2,产品生产工人,88676.21,0.08,7094.10,车间管理人员,15507.00,0.08,1240.56,在建工程人员,283610.30,0.08,22688.82,机修车间,26361.10,0.08,2108.89,供汽车间,13700.80,0.08,1096.06,企业管理人员,32470.70,0.08,2597.66,医务福利人员,14266.10,0.08,1141.29,合计,598740.26,47899.22,复核：,制表：,会计主管：,52,职工失业保险计算表,2008,年,12,月,31,日,产品、车间和部门,工资总额,计提比例,应计提金额,F1,产品生产工人,124148.05,0.02,2482.96,F2,产品生产工人,88676.21,0.02,1773.52,车间管理人员,15507.00,0.02,310.14,在建工程人员,283610.30,0.02,5672.21,机修车间,26361.10,0.02,527.22,供汽车间,13700.80,0.02,274.02,企业管理人员,32470.70,0.02,649.41,医务福利人员,14266.10,0.02,285.32,合计,598740.26,11974.80,会计主管：,复核：,制表：,53,会计主管：,复核：,制表：,职工工伤保险计算表,2008,年,12,月,31,日,产品、车间和部门,工资总额,计提比例,应计提金额,F1,产品生产工人,124148.05,0.006,744.89,F2,产品生产工人,88676.21,0.006,532.06,车间管理人员,15507.00,0.006,93.04,在建工程人员,283610.30,0.006,1701.66,机修车间,26361.10,0.006,158.17,供汽车间,13700.80,0.006,82.20,企业管理人员,32470.70,0.006,194.82,医务福利人员,14266.10,0.006,85.60,合计,598740.26,3592.44,54,会计主管：,复核：,制表：,职工生育保险计算表,2008,年,12,月,31,日,产品、车间和部门,工资总额,计提比例,应计提金额,F1,产品生产工人,124148.05,0.002,248.30,F2,产品生产工人,88676.21,0.002,177.35,车间管理人员,15507.00,0.002,31.01,在建工程人员,283610.30,0.002,567.22,机修车间,26361.10,0.002,52.72,供汽车间,13700.80,0.002,27.40,企业管理人员,32470.70,0.002,64.94,医务福利人员,14266.10,0.002,28.53,合计,598740.26,1197.47,55,职工住房公积金计算表,2008,年,12,月,31,日,产品、车间和部门,工资总额,计提比例,应计提金额,F1,产品生产工人,124148.05,0.10,12414.81,F2,产品生产工人,88676.21,0.10,8867.62,车间管理人员,15507.00,0.10,1550.70,在建工程人员,283610.30,0.10,28361.03,机修车间,26361.10,0.10,2636.11,供汽车间,13700.80,0.10,1370.08,企业管理人员,32470.70,0.10,3247.07,医务福利人员,14266.10,0.10,1426.61,合计,598740.26,59874.03,会计主管：,复核：,制表：,56,（,72,）,借：生产成本,-,基本生产成本,-F1 40 720.57,-F2 29 085.80,-,辅助生产成本,-,机修车间,8 646.44,-,供汽车间,4 493.86,制造费用,-,福利费,5 086.29,在建工程,93 024.18,管理费用,-,福利费,15 329.66,贷：应付职工薪酬,-,职工养老保险,71 848.84,-,职工医疗保险,47 899.22,-,职工失业保险,11 974.80,-,职工工伤保险,3 592.44,-,职工生育保险,1 197.47,-,住房公积金,59 874.03,包括企业管理人员和医务人员的五险一金,57,73-,计提固定资产折旧,58,（,73,）,借：制造费用,-,折旧费,12 637.50,生,-,辅助生产成本,-,机修车间,703.90,-,供汽车间,1 374.00,管理费用,-,折旧费,3 491.84,其他业务成本,960.00,贷：累计折旧,19 167.24,59,（,74,）,借：制造费用,-,折旧费,876.67,管理费用,-,折旧费,2 060.00,贷：累计摊销,-,专利权,876.67,-,商标权,2 060.00,60,（,75,）,借：制造费用,-,折旧费,2 538.33,贷：长期待摊费用,2 538.33,61,（,76,）,辅,-,机修,6614.25,2694.78,40.00,13621.52,26361.10,4876.80,8646.44,703.90,47,题,48,题,51,题,69,题,70,题,71,题,72,题,73,题,63558.79,辅,-,供汽,369.05,8657.55,30.00,20847.20,13700.8,2534.65,4493.86,1374,47,题,48,题,51,题,69,题,70,题,71,题,72,题,73,题,52007.11,62,（,76,）,63,（,76,）,分配率,=63558.79,（,7000-600,）,=9.9311,分配率,=52007.11,（,30000-1000,）,=1.7933,64,（,76,）,借：生,-,基本生产成本,-F1,26 899.50,-F2,17 933.00,制造费用,-,其他,63 173.20,管理费用,-,其他,7 560.20,贷：生,-,辅助生产成本,-,机修车间,63 558.79,-,供汽车间,52 007.11,65,（,77,）,制造费用,838.14,4436.19,120.00,3643.20,15507,2868.80,5086.29,12637.50,47,题,48,题,51,题,69,题,70,题,71,题,72,题,73,题,111725.32,876.67,2538.33,74,题,75,题,63173.2,76,题,66,分配率,=111 725.3238 880=2.8736,67,（,77,）,借：生,-,基本生产成本,-F1,65 173.10,-F2 46 552.22,贷：制造费,-,水电费,5 274.33,-,办公费,120.00,-,机物料消耗,3 643.20,-,工资,18 375.80,-,福利费,5 086.29,-,折旧费,16 052.50,-,其他,63 173.20,68,（,78,）借：财务费用,1 560,应付利息,-,中行奥体支行,3120,贷：银行存款,4 680,69,（,79,）,基本生产成本,F1,5985.25,96140,124148.05,22967.39,40720.57,26899.5,65173.1,47,题,(,水电动力,),69,题,(,原材料）,70,题（工资）,71,题（福利费等）,72,题,(,五险一金,),382033.86,76,题,(,辅助费用,-,供汽车间,),77,题,(,制造费用,),187836.01,129024.75,70,基本生产成本,F2,4273.5,61499.24,88676.21,16405.10,29085.80,17933,46552.22,47,题,(,水电动力,),69,题,(,原材料）,70,题（工资）,71,题（福利费等）,72,题,(,五险一金,),264425.07,76,题,(,辅助费用,-,供汽车间,),77,题,(,制造费用,),134167.11,83705.74,71,在产品的约当产量,=2000*50%=1000,件,直接材料费的分配率,=143 664.75,（,5000+1000,）,=23.94,完工产品的直接材料费,=23.94*5000=119 700,元,月末在产品的直接材料费,=143 664.75-119 700=23 964.75,元,72,50,完工产品的直接材料费,=15*4500=67500.00,元,月末在产品的直接材料费,=94455.74-67500.00=26955.74,元,73,(79),借：库存商品,-F1 338 050.00,-F2 187 200.00,贷：基本生产成本,-F1-,直接材料,119 700,-,直接人工,162 550,-,制造费用,55 800,F2-,直接材料,67 500,-,直接人工,90 000,-,制造费用,29 700,74,（,80,）,产品销售汇总表,2008,年,12,月,31,日,项目,F1,产品,F2,产品,合计,数量,金额,数量,金额,月初结存,50000,1,775,000.00,40000,1,115,160.00,2,890,160.00,本月入库,5000,338,050.00,4500,187,200.00,525,250.00,加权平均单价,38.4191,29.2665,本月销售,产品数量,9920,4600,制造成本,381117.47,134625.9,515743.37,会计主管,:,复核,:,制表,:,XXX,75,(80),借：主营业务成本,-F1,381 117.47,-F2,134 625.90,贷：库存商品,-F1,381 117.47,-F2,134 625.90,76,(81),借：资产减值损失,3797.28,贷：坏账准备,应收账款,3797.28,计提前金额,=1350-5000,（本期发生的坏账，借方）,=3650,（借方）,本月应计提坏账准备,=147.28+3650=3797.28,77,(82),应交税费,-,应交增值税,8328,6366,7007.46,3180.24,2996.41,3468,1388.9,7,题,(12-5),13,题,(12-10),44,题,(12-22),47,题,(12-23),48,题,(12-23),32735.01,55,题,(12-25),60,题,(12-26),17170,33768.80,30345,7072,13685,24140,5440,16,题,(12-12),31,题,(12-19),43,题,(12-22),49,题,(12-23),54,题,(12-25),137 570.80,61,题,(12-26),64,题,(12-28),5950,2,题,(12-2),104 835.79,78,137 570.80,104 835.79,79,（,82,）,借：应交税费,-,应交增值税,（转出未交增值税）,104 835.79,贷：应交税费,-,未交增值税,104 835.79,80,(83),104790.79,7338.51,104 835.79,7338.51,81,3145.07,104 835.79,3145.07,82,（,83,）,摘要：申报城建税附加费,借：营业税金及附加,10 483.58,贷：应交税费,-,应交城建税,7 338.51,-,应交教育费附加,3 145.07,83,(84),84,(84),摘要：申报所得税,借：所得税费用,64 794.76,贷：应交税费,-,应交所得税,64 794.76,注意金额是否正确,85,（,85,）,86,（,85,）摘要：结转收入类账户,借：主营业务收入,-F1,548 840,-F2,225 400,其他业务收入,38 000,投资收益,7 270,营业外收入,89 647,公允价值变动损益,31 000,贷：本年利润,940 157,注意金额是否正确,87,88,摘要：结转费用类账户,借：本年利润,745 772.74,贷：主营业务成本,-F1,381 117.47,-F2,134 625.90,营业税金及附加,10 483.58,其他业务成本,31 320.00,销售费用,36 439.00,管理费用,79 574.75,财务费用,480.00,营业外支出,4100.00,资产减值损失,3 797.28,所得税费用,64 794.76,注意金额是否正确,89,（,86,）摘要：结转本年利润,借：本年利润,702 384.26,贷：利润分配,-,未分配利润,702 384.26,注意金额是否正确,90,（,87,）,91,（,87,）,摘要：分配利润,借：利润分配,-,提取法定盈余公积,70 238.43,-,提取任意盈余公积,70 238.43,-,应付利润,351 192.13,贷：盈余公积,-,法定盈余公积,70 238.43,-,任意盈余公积,70 238.43,应付利润,351 192.13,注意金额是否正确,92,（,88,）,93,（,88,）摘要：分配利润,借：利润分配,-,未分配利润,491 668.99,贷：利润分配,-,提取法定盈余公积,70 238.43,-,提取任意盈余公积,70 238.43,-,应付利润,351 192.13,注意金额是否正确,94,