EXCEL会计科目目录表.xls

科科目目目目录录表表1 1 现金1111 待摊费用2121 其他应交款31312 2 银行存款1212 固定资产2222 预提费用32323 3 短期投资1313 累计折旧2323 长期借款33334 4 应收票据1414 固定资产清理2424 实收资本34345 5 应收帐款1515 在建工程2525 本年利润35356 6 坏帐准备1616 应付工资2626 利润分配36367 7 预付帐款1717 应付帐款2727 商品销售收入37378 8 其他应收款1818 应付福利费2828 商品销售成本9 9 原材料1919 其他应付款2929 经营费用1010 低值易耗品2020 应交税金3030 商品销售税金及附加库存商品递延资产3131 短期借款在产品资本公积待转资产价值产成品盈余公积应付利润其他业务收入其他业务支出所得税管理费用财务费用营业外收入营业外支出生产成本制造费用以前年度损益调整无形资产产品销售费用1 1现现金金2 2银银行行存存款款3 3短短期期投投资资应应收收票票据据应应收收帐帐款款坏坏帐帐准准备备60009006000137498.4900126.72600000138003000002026960800003720120000137498.4200086000137498.413218912200000200473.45180300000505000012116473.61231.4144201000098533500098533200008036.613.5157301000468069.81000500800007647300000285200078985334290000126.73000206.5326006604509600018971552205147752052502300128010002255760200000206.53215047974.69合计118584.8102330.83 5762016.53 2837392.3400137498.40137498.4718398.40低低值值易易耗耗品品待待摊摊费费用用固固定定资资产产累累计计折折旧旧固固定定资资产产清清理理在在建建工工程程8003138009004000018823.7468026001200合计000800361080120090018823.7000其其他他应应付付款款应应交交税税金金其其他他应应交交款款预预提提费费用用长长期期借借款款实实收收资资本本2003917.27429440540.511596.5935001323.84220002393.614300100113076.922756551111.119978.4327760196.3553219.7353219.73532.263813.366000合计0200364887.36473151.654291596.59394022000000商商品品销销售售成成本本经经营营费费用用商商品品销销售售税税金金及及附附加加其其他他业业务务收收入入其其他他业业务务支支出出所所得得税税1475849.662128.793179.4963813.361475849.662128.7930006535.912715.39合计1475849.66 1475849.66002128.792128.7912715.3912715.390063813.36营营业业外外支支出出库库存存商商品品在在产产品品产产成成品品递递延延资资产产生生产产成成本本2300213610.819155.3957539205.82335.7230029412.08782.69196.3523036.46743.933371.351416951.791080253379.0828605518.79976.7106565395.6423985590.615313.7593257.787972.527577.73350.8合计3371.353371.350000305265.171475849.6600217578.23短短期期借借款款无无形形资资产产产产品品销销售售费费用用资资本本公公积积待待转转资资产产价价值值盈盈余余公公积积26000008600017588.16200004000030000022053400040000200000128017588.1622051280200000290000086000021073.1621073.1605400040000400000预预付付帐帐款款其其他他应应收收款款原原材材料料2604.965000100023042.73200014080200076923.08100016215001000115550010802580286010003576.790652604.9650000408050001735545.8127458.7应应付付工工资资应应付付帐帐款款应应付付福福利利费费坏坏帐帐准准备备在在建建工工程程9853312000013794.6398533500002600147751000098533985331883750013794.63本本年年利利润润利利润润分分配配商商品品销销售售收收入入1635412.96594162.1111752063813.362060835.3959416.211928000594162.1120000204552002293388.432060835.3979416.21594162.1120455202045520管管理理费费用用财财务务费费用用营营业业外外收收入入873.3473.4536.6260063813.3620121960002600473.452000175013269.8215014422036.618047095600实实收收资资本本所所得得税税5012027.251211929.5768.61706.74202604.96801219113.518069.8559.52202800.24502857842873.312027.251929.51706.741219120002604.9663813.3637353.437353.497786.697786.626002600制制造造费费用用以以前前年年度度损损益益调调整整1000022000800335947.4416894.21070.161060076441000022000800335947.4416894.21070.16106007644213610.8139205.8229412.0823036.46305265.17112158.8112158.800生生产产成成本本应应付付利利润润59416.212000059416.21020000盈盈余余公公积积科科 目目 汇汇 总总 表表2017年5月30日凭证起讫号自 号至 号止会计科目本期发生额借方金额贷方金额1 现金118,584.80102,330.832 银行存款5,762,016.532,837,392.343 短期投资-4 应收票据137,498.40-5 应收帐款137,498.40718,398.406 坏帐准备-2,604.967 预付帐款5,000.00-8 其他应收款4,080.005,000.009 原材料1,735,545.8127,458.70无形资产86,000.00-待转资产价值40,000.0040,000.0010 低值易耗品-11 待摊费用-8,003.0012 库存商品-13 在产品-14 产成品305,265.171,475,849.6615 固定资产61,080.001,200.0016 累计折旧900.0018,823.7017 固定资产清理-18 在建工程-19 递延资产-20 应付工资98,533.0098,533.0021 应付帐款188,375.00-22 应付福利费-13,794.6323 其他应付款-200.0024 应交税金364,887.36473,151.6525 其他应交款429.001,596.5926 预提费用3,940.0022,000.00短期借款200,000.002,900,000.0027 长期借款-28 实收资本-盈余公积-59,416.21资本公积-54,000.0029 本年利润2,293,388.432,060,835.3930 利润分配79,416.21594,162.1131 主营业务收入2,045,520.002,045,520.0032 主营业务成本1,475,849.661,475,849.6633 生产成本217,578.23305,265.1734 制造费用112,158.80112,158.8035 经营费用-36 商品销售税金及附加2,128.792,128.7937 其他业务收入12,715.3912,715.3938 其他业务支出-39 所得税63,813.3663,813.3640 管理费用37,353.4037,353.40产品销售费用21,073.1621,073.1641 财务费用97,786.6097,786.6042 营业外收入2,600.002,600.0043 营业外支出3,371.353,371.35应付利润-20,000.0044 以前年度损益调整-45 合计15,714,386.8515,714,386.85制表:科科 目目 汇汇 总总 表表凭证起讫号自 号至 号止会计科目上期余额本期发生额期未余额借方金额贷方金额借方金额贷方金额借方金额1 现金441.50118,584.80102,330.8316,695.472 银行存款16,915.195,762,016.532,837,392.342,941,539.383 货币资金17,356.695,880,601.332,939,723.172,958,234.854 短期投资-5 应收票据137,498.40-137,498.406 应收帐款137,498.40718,398.40-580,900.007 坏帐准备-2,604.96-2,604.968 预付帐款5,000.00-5,000.009 其他应收款4,080.005,000.00-920.0010 原材料1,735,545.8127,458.701,708,087.1111 低值易耗品-12 待摊费用-8,003.00-8,003.0013 库存商品-14 在产品-15 产成品305,265.171,475,849.66-1,170,584.4916 固定资产61,080.001,200.0059,880.0017 累计折旧900.0018,823.7018 固定资产清理-19 在建工程-20 递延资产-21 应付工资98,533.0098,533.0022 应付帐款188,375.00-23 应付福利费-13,794.6324 其他应付款-200.0025 应交税金364,887.36473,151.6526 其他应交款429.001,596.5927 预提费用3,940.0022,000.0028 长期借款-29 实收资本-30 本年利润2,293,388.432,060,835.3931 利润分配79,416.21594,162.1132 主营业务收入2,045,520.002,045,520.0033 主营业务成本1,475,849.661,475,849.6634 生产成本217,578.23305,265.1735 制造费用112,158.80112,158.8036 经营费用-37 商品销售税金及附加2,128.792,128.7938 其他业务收入12,715.3912,715.3939 其他业务支出-40 所得税63,813.3663,813.3641 管理费用37,353.4037,353.4042 财务费用97,786.6097,786.6043 营业外收入2,600.002,600.0044 营业外支出3,371.353,371.3545 以前年度损益调整-46 合计15,367,313.6912,619,897.483,105,687.91会计主管:记帐:审核:制表:贷方金额17,923.70期未余额-188,375.0013,794.63200.00108,264.291,167.5918,060.00-232,553.04514,745.90253,228.07资资产产负负债债表表单位：日期范围：2006.05.01-2006.05.30资产年初数期未数负债及所有者权益年初数期未数流动资产：流动负债：货币资金12,958,234.85短期借款32短期投资2-应付票据33应收票据3137,498.40应付帐款34-188,375.00应收帐款4-580,900.00预收帐款35减：坏帐准备5-2,604.96其它应付款36200.00应收帐款净额6-578,295.04应付工资37-预付帐款75,000.00应付福利费3813,794.63应收补贴款8未交税金39108,264.29应弥补亏损9未交利润40其它应收款10-920.00其它未交款411,167.59存货11537,502.62预提费用4218,060.00其中：库存商品11.1-一年内到期的长期负债43待转其它业务支出12其它流动负债44待摊费用13-8,003.00流动负债合计45-46,888.49待处理流动资产净损失14长期负债一年内到期的长期债券投资15长期借款46-其它流动资产16其中：地方资金借款47流动资产合计17-3,051,017.83应付债券48长期投资：长期应付款49长期投资18其它长期负债50固定资产：其中：住房周转金51固定资产原价1959,880.00专项应付款52减：累计折旧2017,923.70长期负债合计53-固定资产净值21-41,956.30递延税项固定资产清理22-递延税款贷项54在建工程23-负债合计55-46,888.49待处理固定资产净损失24所有者权益固定资产合计25-41,956.30实收资本56-无形资产及递延资产：资本公积57无形资产26其中：补充流动资金58递延资产27-盈余公积59无形资产及递延资产合计28-其中：公益金60其它资产：补充流动资本61其它长期资产29未分配利润62282,192.86递延税项：其中：本年利润63-232,553.04递延税款借项30所有者权益合计64-282,192.86资产总计31-3,092,974.13负债及所有者权益总计65-235,304.37单位负责人：制表人：损损益益表表单位：日期范围：2006.05.01-2006.05.30项 目上月累计本月数本年累计数一、商品销售收入12,045,520.002,045,520.00 减：销售折扣与折让2-商品销售收入净额32,045,520.002,045,520.00 减：商品销售成本41,475,849.661,475,849.66 商品销售进销差价5-减：经营费用6-商品销售税金及附加72,128.792,128.79二、商品销售利润8567,541.55567,541.55 加：代购代销收入9-三、主营业务利润10567,541.55567,541.55 加：其它业务利润1112,715.3912,715.39 减：管理费用1237,353.4037,353.40 财务费用1397,786.6097,786.60 汇兑损失14-四、营业利润15445,116.94445,116.94 加：投资收益16-补贴收入17-营业外收入182,600.002,600.00 减：营业外支出193,371.353,371.35 加：以前年度损益调整20-五、利润总额21444,345.59444,345.59 减：所得税2263,813.3663,813.36六、净利润23380,532.23380,532.23单位负责人：制表人：