中职教材-会计基础课实训综合题答案.pptx

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,2016/12/2,#,实训,业务,一 附件,4,张,购买原材料,借：,在途物资,圆钢,34000,-,轧钢,12040,应交税费,-,应交增值税（进项税）,7826.8,贷,:,银行存款,53866.8,材料名称,（,1,）,单价,（,2,）,重量,（,3,）,买价,（,4,）,=2,*,3,运杂费,实际采购成本,单位成本,分配标准,（,5,）,分配率,（,6,）,金额,（,7,）,=5,*,6,（,8,）,=7+4,（,9,）,=8/3,圆钢,34.00,1000,34000.00,1000,1000,35000,35,轧钢,14.00,860,12040.00,860,860,12900,15,合计,48.00,1860,46040.00,1860,1,1860,47900,50,材料采购成本计算表,业务二 附件,2,张,材料入库,借：原材料,圆钢,34000,-,轧钢,12040,贷,:,在途物资,圆钢,34000,-,轧钢,12040,分配运费 附件,1,张,借：原材料,圆钢,1000,-,轧钢,860,应交税费,-,应交增值税（进项,税,),140,贷：银行存款,2000,业务,三 附件,2,张,报销差旅费,借：管理费用,2580,贷,:,其他应收款,-,李翔,2000,库存现金,580,收到前欠货款,业务,四 附件,1,张,借：,银行存款,29600,贷：应收账款,新华贸易公司,29600,业务五 附件,2,张,缴纳税费,借：应交税费,未交增值税,4600,-,应交所得税,15000,贷,:,银行存款,19600,业务六 附件,1,张,支付广告费,借：销售费用,2000,贷：银行存款,2000,业务,七 附件,1,张,销售产品,借：应收账款,精益商行,351000,贷：主营业务收入,101#180000,-102#120000,应交税费,应交增值税（销项税）,51000,业务八 附件,1,张,购入设备,借：固定资产,K-F02,设备,50000,应交税费,应交增值税（进项税）,8500,贷：银行存款,58500,业务九,附件,1,张,收回前欠货款,借：银行存款,351000,贷,：应收账款,-,精益商行,351000,业务十,提取现金 附件,1,张,借：库存现金,360000,贷：银行存款,360000,发放工资 附件,1,张,借：应付职工薪酬,360000,贷：库存现金,360000,业务,11,附件,1,张,预收货款,借：银行存款,30000,贷：预收账款,-,青山贸易,30000,业务,12,附件,1,张,支付借款利息,借：财务费用,417,贷：银行存款,417,业务,13,附件,1,张,购买办公用品,借：管理费用,500,贷：库存现金,500,业务,14,附件,2,张,销售产品,101#,借：银行存款,180600,预收账款,30000,贷：主营业务收入,180000,应交税费,应交增值税（销项税）,30600,业务,15,附件,1,张,销售甲材料,借,：应收账款,精益商行,58500,贷：其他业务,收入,50000,应交税费,应交增值税（销项税,）,8500,业务,16,附件,8,张,结转材料成本,借：生产成本,-101#95000,-102#67500,制造费用,3000,其他业务成本,40000,贷：原材料,-,圆钢,180000,-,轧钢,25500,材料名称,期初余额,本期购进,期末结存,加权平均单价,本期发出,数量,金额,数量,金额,数量,金额,数量,金额,圆钢,6250,255000,1000,34000,2750,40,4500,轧钢,5000,75000,860,12040,4160,15,1700,合计,11250,330000,1860,46040,6910,6200,发出材料计算表,205500,62400,180000,25500,172400,110000,项目,圆钢,轧钢,数量（千克）,金额（元）,数量（千克）,金额（元）,合计,生产,101#,产品,2000,80000,1000,15000,95000,生产,102#,产品,1500,60000,500,7500,67500,车间办公领用,200,3000,3000,销售,1000,40000,40000,小计,4500,180000,1700,25500,205500,发出材料汇总表,业务,17,附件,1,张,分配工资,借：生产成本,-101#150000,-102#100000,制造费用,47500,管理费用,62500,贷：应付职工薪酬,360000,项目,生产设备（,0.8%,）,办公设备（,0.5%,）,原值,折旧额,原值,折旧额,合计,生产车间,2000000,16000,300000,行政管理部门,507000,合计,2000000,16000,807000,折旧计算表,业务,18,附件,1,张,计,提本月折旧,借：制造费用,17500,管理费用,2535,贷,:,累计折旧,20035,1500,2535,4035,17500,2535,20035,制造费用分配表,2013,年,6,月,30,日,产品,生产工时,分配率,金额（元）,101#,10000,40000,102#,7000,28000,17000,4,68000,业务,19,附件,1,张,分配制造费用,借：生产成本,-101#,产品,40000,102#,产品,28000,贷：制造费用,68000,业务,20,附件,3,张,结转完工产品成本,借：库存商品,-,101#,产品,285000,-102,#,产品,195500,贷：,生产成本,-101#,产品,285000,-102,#,产品,195500,完工产品成本汇总计算表,2013,年,6,月,30,日,入库单,301,号至,302,号 共,2,张,成本项目,101#,产品（,2850,件）,102#,产品（,1955,件）,合计,直接材料,95000,67500,162500,直接人工,150000,100000,250000,制造费用,40000,28000,68000,总成本,285000,195500,480500,单位成本,100,100,961000,已销产品成本汇总计算表,2013,年,6,月,30,日,出库单,401,号至,403,号 共,3,张,产品名称,期初结余,本期完工入库,期末结余,加权平均单价,本期销售,数量,金额,数量,金额,数量,金额,数量,金额,101#,产品,1150,138000,2850,285000,2000,211500,105.75,2000,211500,102#,产品,1045,104500,1955,195500,2000,200000,100,1000,100000,合计,480500,411500,311500,业务,21,附件,4,张,结转销售产品成本,借：主营业务成本,-,101#,产品,211500,-102#,产品,100000,贷：库存商品,-,101#,产品,211500,-102,#,产品,100000,业务,22,附件,1,张,计算本月应交税费,借：营业税金及附加,7363.32,贷：应交税费,-,城市建设税,5154.32,-,教育费附加,2209.00,税费计算表,2013,年,6,月,30,日,税种,计税基数,税率,税额,城市维护建设税,73633.20,7%,5154.30,教育费附加,73633.20,3%,2209.00,合计,7363.32,损益类账户净发生额,2013,年,6,月,30,日,账户,净发生额,借方,贷方,主营业务收入,480000,其他业务收入,50000,主营业务成本,311500,其他 业务成本,40000,营业税金及附加,7363.32,销售费用,2000,管理费用,68115,财务费用,417,营业外收入,营业外支出,合计,429395.32,530000,业务,23,结转本月收入,借：主营业务收入,-101#360000,-102#120000,其他业务收入,50000,贷：本年利润,530000,结转本月费用,借：本年利润,429395.32,贷：主营业务成本,-101#211500,-102#100000,其他业务成本,50000,营业税金及附加,7363.32,销售费用,2000,管理费用,68115,财务费用,417,本年利润,429395.32,530000,100604.68,业务,24,结转本年利润,借：本年利润,100604.68,贷：利润分配,-,未分配利润,100604.68,