用友軟件中資產(chǎn)負(fù)債表公式定義表

1、精選優(yōu)質(zhì)文檔-傾情為你奉上用友軟件中資產(chǎn)負(fù)債表公式定義表  資產(chǎn)負(fù)債表編制單位：2010年12月31日資   產(chǎn)期末余額年初余額負(fù)債和所有者權(quán)益（或股東權(quán)益）期末余額年初余額流動資產(chǎn)：流動負(fù)債：    貨幣資金=QM(1001,月,年,)+QM(1002,月,年,)+QM(1012,月,年,)=QM(1001,全年,年,)+QM(1002,全年,年,)+QM(1012,全年,年,)    短期借款=QM(2001,月,年,)=QC(2001,全年,年,) 

2、   交易性金融資產(chǎn)=QM(1101,月,年,)=QM(1101,全年,年,)    交易性金融負(fù)債=QM(2101,月,年,)=QM(2101,全年,年,)    應(yīng)收票據(jù)=QM(1121,月,年,)=QM(1121,全年,年,)    應(yīng)付票據(jù)=QM(2201,月,年,)=QM(2201,全年,年,)    應(yīng)收賬款=QM(1122,月,年,)-QM(1231,月,年,)=QM(1122,全年,年,)-

3、QM(1231,全年,年,)    應(yīng)付賬款=QM(2202,月,年,)=QM(2202,全年,年,)    預(yù)付款項(xiàng)=QM(1123,月,年,)=QM(1123,全年,年,)    預(yù)收款項(xiàng)=QM(2203,月,年,)=QM(2203,全年,年,)    應(yīng)收利息=QM(1132,月,年,)=QM(1132,全年,年,)    應(yīng)付職工薪酬=QM(2211,月,年,)=QM(2211,全年,年,

4、)    應(yīng)收股利=QM(1131,月,年,)=QM(1131,全年,年,)    應(yīng)交稅費(fèi)=QM(2221,月,年,)=QM(2221,全年,年,)    其他應(yīng)收款=QM(1221,月,年,)=QM(1221,全年,年,)    應(yīng)付利息=QM(2231,月,年,)=QM(2231,全年,年,)    存貨=QM(1401,月,年,)+QM(1402,月,年,)+.+QM(1405,月,年,)

5、=QM(1401,全年,年,)+QM(1402,全年,年,)+.+QM(1405,全年,年,)    應(yīng)付股利=QM(2232,月,年,)=QM(2232,全年,年,)    一年內(nèi)到期的非流動資產(chǎn)=QM(1901,月,年,)=QM(1901,全年,年,)    其他應(yīng)付款=QM(2241,月,年,)=QM(2241,全年,年,)    其他流動資產(chǎn)    一年內(nèi)到期的非流動負(fù)債 

6、60;    流動資產(chǎn)合計(jì)=ptotal(B6:B16)=ptotal(C6:C16)    其他流動負(fù)債=QM(2401,月,年,)=QM(2401,全年,年,)非流動資產(chǎn)：    流動負(fù)債合計(jì)=ptotal(E6:E17)=ptotal(F6:F17)    可供出售金融資產(chǎn)=QM(1503,月,年,)=QM(1503,全年,年,)非流動負(fù)債：    持有至到期投資=QM(1501,月,年,)

7、-QM(1502,月,年,)=QM(1501,全年,年,)-QM(1502,全年,年,)    長期借款=QM(2501,月,年,)=QM(2501,全年,年,)    長期應(yīng)收款=QM(1531,月,年,)-QM(1541,月,年,)=QM(1531,全年,年,)-QM(1541,全年,年,)    應(yīng)付債券=QM(2502,月,年,)=QM(2502,全年,年,)    長期股權(quán)投資=QM(1511,月,年,)-QM(1512,月,

8、年,)=QM(1511,全年,年,)-QM(1512,全年,年,)    長期應(yīng)付款=QM(2701,月,年,)=QM(2701,全年,年,)    投資性房地產(chǎn)=QM(1521,月,年,)=QM(1521,全年,年,)    專項(xiàng)應(yīng)付款=QM(2711,月,年,)=QM(2711,全年,年,)    固定資產(chǎn)=QM(1601,月,年,)-QM(1602,月,年,)-QM(1603,月,年,)=QM(1601,全年,年,)-QM(160

9、2,全年,年,)-QM(1603,全年,年,)    預(yù)計(jì)負(fù)債=QM(2801,月,年,)=QM(2801,全年,年,)    在建工程=QM(1604,月,年,)=QM(1604,全年,年,)    遞延所得稅負(fù)債=QM(2901,月,年,)=QM(2901,全年,年,)    工程物資=QM(1605,月,年,)=QM(1605,全年,年,)    其他非流動負(fù)債  

10、60; 固定資產(chǎn)清理=QM(1606,月,年,)=QM(1606,全年,年,)      非流動負(fù)債合計(jì)=ptotal(E20:E26)=ptotal(F20:F26)    生產(chǎn)性生物資產(chǎn)=QM(1621,月,年,)-QM(1622,月,年,)=QM(1621,全年,年,)-QM(1622,全年,年,)    負(fù)債合計(jì)=E18+E27=F18+F27    油氣資產(chǎn)=QM(1631,月,年,)-QM(16

11、32,月,年,)=QM(1631,全年,年,)-QM(1632,全年,年,)所有者權(quán)益（或股東權(quán)益）：    無形資產(chǎn)=QM(1701,月,年,)-QM(1702,月,年,)-QM(1703,月,年,)=QM(1701,全年,年,)-QM(1702,全年,年,)-QM(1703,全年,年,)    實(shí)收資本（或股本）=QM(4001,月,年,)=QM(4001,全年,年,)    開發(fā)支出    資本公積=QM(4002,月,年,)=Q

12、M(4002,全年,年,)    商譽(yù)=QM(1711,月,年,)=QM(1711,全年,年,)    減:庫存股=QM(4201,月,年,)=QM(4201,全年,年,)    長期待攤費(fèi)用=QM(1801,月,年,)=QM(1801,全年,年,)    盈余公積=QM(4101,月,年,)=QM(4101,全年,年,)    遞延所得稅資產(chǎn)=QM(1811,月,年,)=QM(1811,全年,年,)    未分配利潤=QM(4101,月,年,)=QM(4101,全年,年,)    其他非流動資產(chǎn)    所有者權(quán)益（或股東權(quán)益）合計(jì)=E30