Excel賬務(wù)處理系統(tǒng)的設(shè)計(jì)與開發(fā)

1、ExcelExcel賬賬務(wù)務(wù)處處理理系系統(tǒng)統(tǒng)系系統(tǒng)統(tǒng)初初始始化化憑憑證證處處理理賬賬簿簿處處理理報(bào)報(bào)表表處處理理會(huì)計(jì)科目表收款憑證試算平衡表資產(chǎn)負(fù)債表初始余額表付款憑證科目匯總表利潤(rùn)表轉(zhuǎn)張憑證總分類賬現(xiàn)金流量表記賬憑證清單明細(xì)分類賬特種日記賬期末處理系系統(tǒng)統(tǒng)維維護(hù)護(hù)結(jié)轉(zhuǎn)損益更改密碼期末結(jié)賬操作員權(quán)限設(shè)置期 初 余 額 表科目代碼科目名稱科目名稱科目名稱年初借余年初貸余1-11月借方累計(jì)1001庫(kù)存現(xiàn)金200.00635,687.001002銀行存款256,300.008,338,107.001003其他貨幣資金0.0011010101交易性金融資產(chǎn)康樂股票成本176,500.0026,500.

2、0011010201光華債券成本256,600.0034,700.0011010301利民債券成本101,900.0064,100.0011010401飛達(dá)股票成本112101應(yīng)收票據(jù)齊都公司20,500.0099,120.00112102進(jìn)華公司112201應(yīng)收賬款進(jìn)華公司242,000.001,328,000.00112202沙雷廠150,930.00839,592.00112203東升廠167,070.00251,743.00112301預(yù)付賬款廠房委外大修5,000.001132應(yīng)收利息12210101其他應(yīng)收款備用金金磊1,800.0010,100.0012210201職工借款王進(jìn)1

3、22103鐵路局123101壞賬準(zhǔn)備應(yīng)收賬款計(jì)提壞賬準(zhǔn)備1,680.00123102其他應(yīng)收款計(jì)提壞賬準(zhǔn)備123103應(yīng)收票據(jù)計(jì)提壞賬準(zhǔn)備140101材料采購(gòu)原材料采購(gòu)6,500.003,752,604.00140102低值易耗品采購(gòu)91,300.001403原材料380,000.003,937,831.00140401材料成本差異原材料差異-25,600.00140402包裝物差異2,880.002,360.00140403低值易耗品差異-4,200.00300.00140501庫(kù)存商品ST70085,250.001,298,880.00(數(shù)量)275.004,400.00140502ST6

4、039,600.00875,200.00(數(shù)量)450.009,900.00140503ST9037,840.001,070,200.00(數(shù)量)880.0024,200.00140504ST833,650.00891,800.00(數(shù)量)672.0017,600.00140505380V13,680.00383,300.00(數(shù)量)12.00330.00140506346V244,800.00(數(shù)量)66.00140507605新產(chǎn)品140801委托加工物資新華板箱廠40,760.001411包裝物48,000.0038,400.00141201低值易耗品在庫(kù)160,000.00345,90

5、0.00141202在用120,000.00130,620.00141203攤銷-110,000.0074,180.001471存貨跌價(jià)準(zhǔn)備148101待攤費(fèi)用預(yù)付財(cái)產(chǎn)保險(xiǎn)費(fèi)10,480.0015010101持有至到期投資京能債券成本利息調(diào)整151101長(zhǎng)期股權(quán)投資宇洋股票154,600.00160101固定資產(chǎn)生產(chǎn)用3,329,400.00344,600.0016010201非生產(chǎn)用房屋140,000.0016010301未使用設(shè)備71,600.0016010401租出設(shè)備27,000.00160201累計(jì)折舊計(jì)提折舊1,094,000.00160202盤虧轉(zhuǎn)銷折舊13,000.001602

6、03出售轉(zhuǎn)銷折舊12,000.00160204報(bào)廢轉(zhuǎn)銷折舊55,000.00160205毀損轉(zhuǎn)銷折舊160401在建工程出包技改工程124,600.00160402自制設(shè)備工程（356）12,469.60160403自營(yíng)安裝工程（358）1605工程物資專用材料135,000.00160601固定資產(chǎn)清理轉(zhuǎn)入凈值23,000.00160602清理費(fèi)用1,000.00160603其他支出160604轉(zhuǎn)出凈收益7,000.00160605繳納稅金160606出售價(jià)款160607殘料收入160608應(yīng)收保險(xiǎn)賠款160609其他收入160610轉(zhuǎn)出凈損失170101無(wú)形資產(chǎn)專利權(quán)135,400.001

7、702累計(jì)攤銷18010101長(zhǎng)期待攤費(fèi)用租入固定資產(chǎn)修理支出機(jī)器87,500.0018010102設(shè)備18,260.001811遞延所得稅資產(chǎn)420.00190101待處理財(cái)產(chǎn)損益待處理流動(dòng)資產(chǎn)損益19,000.00190102待處理固定資產(chǎn)損益32,000.002001短期借款384,400.00220101應(yīng)付票據(jù)黃豐廠220201應(yīng)付賬款三星公司358,020.002,149,447.00220202紅旗廠31,980.001,130,483.00220203供電局99,000.00266,900.00220204大眾廠221101應(yīng)付職工薪酬工資625,000.00221102職工福

8、利87,500.00221103社會(huì)保險(xiǎn)費(fèi)221104工會(huì)經(jīng)費(fèi)3,200.0014,950.00221105職工教育經(jīng)費(fèi)9,375.00221106辭退福利83,000.0082,860.0022210101應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額 792,570.0022210102已交稅金318,898.0022210103銷項(xiàng)稅額8,100.0022210104進(jìn)項(xiàng)稅額轉(zhuǎn)出222102應(yīng)交房產(chǎn)稅1,750.006,140.00222103應(yīng)交土地使用稅520.001,760.00222104應(yīng)交城建稅900.0026,209.00222105應(yīng)交所得稅82,530.00319,520.00222106

9、應(yīng)交營(yíng)業(yè)稅165.00222107應(yīng)交教育費(fèi)附加2,100.0012,781.00223101應(yīng)付利息短期借款利息223102債券利息223201應(yīng)付利潤(rùn)國(guó)家209,680.00209,680.00223202法人52,420.0052,420.00224101其他應(yīng)付款勞保事業(yè)處3,600.00224102房管局2401遞延收益250101長(zhǎng)期借款本金996,672.00349,641.00250102利息調(diào)整25020101應(yīng)付債券甲債券面值80,000.0025020102利息調(diào)整2,472.00309.0025020201乙債券面值33,800.0025020202利息調(diào)整250202

10、03應(yīng)計(jì)利息4,056.00271101專項(xiàng)應(yīng)付款國(guó)家?？?00101實(shí)收資本國(guó)家資本2,251,200.00400102法人資本562,800.00400201資本公積資本溢價(jià)23,000.004101盈余公積98,952.004103本年利潤(rùn)6,065,695.00410401利潤(rùn)分配提取盈余公積410402應(yīng)付利潤(rùn)410403未分配利潤(rùn)199,568.0050010101基本生產(chǎn)起動(dòng)電動(dòng)機(jī)直接材料100,246.003,080,054.0050010102直接人工12,170.00419,646.0050010103制造費(fèi)用39,694.00875,506.0050010201605新產(chǎn)

11、品直接材料50010202直接人工50010203制造費(fèi)用50010301218定單（346V）直接材料81,400.0085,070.0050010302直接人工28,420.0031,090.0050010303制造費(fèi)用19,384.0023,040.0050010401225定單（380V）直接材料79,010.00158,440.0050010402直接人工32,920.0066,010.0050010403制造費(fèi)用19,756.0039,612.0050010501236定單直接材料50010502直接人工50010503制造費(fèi)用500201輔助生產(chǎn)機(jī)修車間93,717.005002

12、02工具車間19,260.0051010101制造費(fèi)用一車間工資39,800.0051010102福利費(fèi)5,572.0051010103折舊費(fèi)168,400.0051010104修理費(fèi)70,136.0051010105辦公費(fèi)13,000.0051010106水電費(fèi)155,240.0051010107物料消耗128,000.0051010108低值易耗品攤銷282,100.0051010109勞動(dòng)保護(hù)費(fèi)5,100.0051010110社會(huì)保險(xiǎn)費(fèi)51010111工會(huì)經(jīng)費(fèi)51010112職工教育經(jīng)費(fèi)51010113租賃費(fèi)51010114差旅費(fèi)3,398.0051010115保險(xiǎn)費(fèi)4,600.0051

13、010116其他費(fèi)用51010201二車間工資2,000.0051010202福利費(fèi)280.0051010203折舊費(fèi)49,260.0051010204修理費(fèi)924.0051010205辦公費(fèi)640.0051010206水電費(fèi)3,160.0051010207物料消耗2,436.0051010208低值易耗品攤銷2,900.0051010209勞動(dòng)保護(hù)費(fèi)180.0051010210社會(huì)保險(xiǎn)費(fèi)51010211工會(huì)經(jīng)費(fèi)51010212職工教育經(jīng)費(fèi)51010213租賃費(fèi)51010214差旅費(fèi)702.0051010215保險(xiǎn)費(fèi)170.0051010216其他費(fèi)用51010301機(jī)修車間工資100.005

14、1010302福利費(fèi)14.0051010303折舊費(fèi)5,540.0051010304修理費(fèi)51010305辦公費(fèi)51010306水電費(fèi)2,500.0051010307物料消耗1,549.0051010308低值易耗品攤銷74,180.0051010309勞動(dòng)保護(hù)費(fèi)51010310社會(huì)保險(xiǎn)費(fèi)51010311工會(huì)經(jīng)費(fèi)51010312職工教育經(jīng)費(fèi)51010313租賃費(fèi)51010314差旅費(fèi)51010315保險(xiǎn)費(fèi)2,830.0051010316其他費(fèi)用51010401工具車間工資60.0051010402福利費(fèi)8.0051010403折舊費(fèi)3,651.0051010404修理費(fèi)51010405辦公費(fèi)5

15、1010406水電費(fèi)1,600.0051010407物料消耗51010408低值易耗品攤銷51010409勞動(dòng)保護(hù)費(fèi)51010410社會(huì)保險(xiǎn)費(fèi)51010411工會(huì)經(jīng)費(fèi)51010412職工教育經(jīng)費(fèi)51010413租賃費(fèi)51010414差旅費(fèi)51010415保險(xiǎn)費(fèi)1,771.0051010416其他費(fèi)用600101主營(yíng)業(yè)務(wù)收入ST7001,704,270.00(數(shù)量)4,375.00600102ST601,247,280.00(數(shù)量)9,850.00600103ST901,524,620.00(數(shù)量)24,080.00600104ST81,264,400.00(數(shù)量)17,472.00600105

16、380V521,465.00(數(shù)量)332.00600106346V254,950.00(數(shù)量)66.00605101其他業(yè)務(wù)收入售原材料21,500.00605102售包裝物13,000.00605103固定資產(chǎn)出租3,300.00611101投資收益交易性金融資產(chǎn)36,000.00611102持有至到期投資11,000.00630101營(yíng)業(yè)外收入處置固定資產(chǎn)收益7,000.00630102報(bào)廢毀損固定資產(chǎn)收益11,000.00630103出售無(wú)形資產(chǎn)收益630104罰款收入630105包裝物押金罰沒收入630106捐贈(zèng)利得640101主營(yíng)業(yè)務(wù)成本ST7001,295,630.0064010

17、2ST60872,300.00640103ST901,068,040.00640104ST8887,050.00640105380V385,780.00640106346V244,800.00640201其他業(yè)務(wù)成本售原材料20,540.00640202售包裝物12,900.00640203固定資產(chǎn)出租1,781.0064030101營(yíng)業(yè)稅金及附加庫(kù)存商品ST7009,697.0064030102ST607,097.0064030103ST908,675.0064030104ST87,194.0064030105380V2,962.0064030106346V1,451.00640302售原材

18、料196.00640303售包裝物640304固定資產(chǎn)出租183.00660101銷售費(fèi)用運(yùn)輸費(fèi)21,400.00660102包裝費(fèi)3,200.00660103廣告費(fèi)107,824.00660104其他費(fèi)用80,000.00660201管理費(fèi)用工資61,600.00660202福利費(fèi)9,116.00660203折舊費(fèi)26,368.00660204修理費(fèi)9,950.00660205辦公費(fèi)19,900.00660206水電費(fèi)10,340.00660207物料消耗21,600.00660208低值易耗品攤銷4,180.00660209差旅費(fèi)8,000.00660210運(yùn)輸費(fèi)20,680.006602

19、11保險(xiǎn)費(fèi)451.00660212存貨盤虧毀損7,000.00660213無(wú)形資產(chǎn)攤銷11,500.00660214養(yǎng)老保險(xiǎn)費(fèi)260,000.00660215研究開發(fā)費(fèi)用116,800.00660216工會(huì)經(jīng)費(fèi)12,500.00660217失業(yè)保險(xiǎn)費(fèi)3,600.00660218職工教育經(jīng)費(fèi)9,375.00660219勞動(dòng)保護(hù)費(fèi)6,200.00660220稅金7,900.00660221其他費(fèi)用6,615.00660301財(cái)務(wù)費(fèi)用利息支出51,410.00660302金融機(jī)構(gòu)手續(xù)費(fèi)200.00660303其他670101資產(chǎn)減值損失存貨跌價(jià)準(zhǔn)備670102壞賬準(zhǔn)備671101營(yíng)業(yè)外支出處置固定資

20、產(chǎn)損失5,700.00671102報(bào)廢毀損固定資產(chǎn)損失671103固定資產(chǎn)盤虧21,000.00671104出售無(wú)形資產(chǎn)損失671105賠償金、違約金671106子弟中學(xué)經(jīng)費(fèi)12,100.00671107公益救濟(jì)性捐贈(zèng)30,000.00680101所得稅費(fèi)用當(dāng)期所得稅費(fèi)用272,910.00680102遞延所得稅費(fèi)用6901以前年度損益調(diào)整1-11月貸方累計(jì)期末借余期末貸余635,700.00187.008,356,981.60237,425.400.00126,200.0076,800.00235,000.0056,300.0085,000.0081,000.000.00109,420.00

21、10,200.000.001,328,600.00241,400.00838,992.00151,530.00260,313.00158,500.005,000.000.0011,500.00400.000.000.001,680.000.003,754,104.005,000.0091,300.000.003,767,831.00550,000.00-47,600.0022,000.00240.005,000.00-1,900.00-2,000.001,295,630.0088,500.004,375.00300.00872,300.0042,500.009,850.00500.001,06

22、8,040.0040,000.0024,080.001,000.00887,050.0038,400.0017,472.00800.00385,780.0011,200.00期 初 余 額 表332.0010.00244,800.000.0066.000.000.0040,760.000.0036,400.0050,000.00355,900.00150,000.00150,620.00100,000.0069,180.00-105,000.000.0010,100.00380.000.000.00154,600.00124,000.003,550,000.00140,000.0071,600

23、.0027,000.00255,000.001,349,000.000.0013,000.000.0012,000.000.0055,000.000.00124,600.000.0012,469.600.005,000.00130,000.0023,000.001,000.000.007,000.000.0025,000.0025,000.00300.00300.000.000.005,700.005,700.00135,400.0011,500.0011,500.0027,500.0060,000.00760.0017,500.00420.0019,000.000.0032,000.000.

24、0060,600.00445,000.000.002,107,427.00316,000.001,172,503.0074,000.00173,900.006,000.000.00625,000.000.0087,500.000.000.0012,500.00750.009,375.000.0087,500.0087,640.00792,570.00318,898.001,113,752.001,121,852.002,616.002,616.006,160.001,770.001,740.00500.0026,219.00910.00272,910.0035,920.00165.000.00

25、11,071.00390.0020,280.0020,280.000.000.000.003,600.000.000.000.00647,031.0080,000.002,163.0033,800.000.004,056.000.002,251,200.00562,800.0023,000.0098,952.006,619,785.00554,090.000.000.00199,568.002,895,300.00285,000.00413,580.0018,236.00827,200.0088,000.000.000.000.00144,310.0022,160.0059,266.00244

26、.0041,224.001,200.00227,090.0010,360.0098,642.00288.0057,568.001,800.000.000.000.0093,717.000.0019,260.000.0039,800.000.005,572.000.00168,400.000.0070,136.000.0013,000.000.00155,240.000.00128,000.000.00282,100.000.005,100.000.000.000.000.000.003,398.000.004,600.000.000.002,000.000.00280.000.0049,260

27、.000.00924.000.00640.000.003,160.000.002,436.000.002,900.000.00180.000.000.000.000.000.00702.000.00170.000.000.00100.000.0014.000.005,540.000.000.000.002,500.000.001,549.000.0074,180.000.000.000.000.000.000.000.002,830.000.000.0060.000.008.000.003,651.000.000.000.001,600.000.000.000.000.000.000.000.

28、000.000.001,771.000.000.001,704,270.000.004,375.000.001,247,280.000.009,850.000.001,524,620.000.0024,080.000.001,264,400.000.0017,472.000.00521,465.000.00332.000.00254,950.000.0066.000.0021,500.000.0013,000.000.003,300.000.0036,000.000.0011,000.000.007,000.000.0011,000.000.000.000.000.000.001,295,63

29、0.000.00872,300.000.001,068,040.000.00887,050.000.00385,780.000.00244,800.000.0020,540.000.0012,900.000.001,781.000.009,697.000.007,097.000.008,675.000.007,194.000.002,962.000.001,451.000.00196.000.000.00183.000.0021,400.000.003,200.000.00107,824.000.0080,000.000.0061,600.000.009,116.000.0026,368.00

30、0.009,950.000.0019,900.000.0010,340.000.0021,600.000.004,180.000.008,000.000.0020,680.000.00451.000.007,000.000.0011,500.000.00260,000.000.00116,800.000.0012,500.000.003,600.000.009,375.000.006,200.000.007,900.000.006,615.000.0051,410.000.00200.000.000.000.000.005,700.000.000.0021,000.000.000.000.00

31、12,100.000.0030,000.000.00272,910.000.000.000.00總 賬科目代碼科目名稱年初借余年初貸余1-11月借方累計(jì)1-11月貸方累計(jì)1001庫(kù)存現(xiàn)金200.00635,687.00635,700.001002銀行存款256,300.008,338,107.008,356,981.601003其他貨幣資金0.001101交易性金融資產(chǎn)535,000.00125,300.00446,200.001121應(yīng)收票據(jù)20,500.0099,120.00109,420.001122應(yīng)收賬款560,000.002,419,335.002,427,905.001123預(yù)付

32、賬款0.005,000.001132應(yīng)收利息0.001221其他應(yīng)收款1,800.0010,100.0011,500.001231壞賬準(zhǔn)備0.001,680.001401材料采購(gòu)6,500.003,843,904.003,845,404.001403原材料380,000.003,937,831.003,767,831.001404材料成本差異(26,920.00)2,660.00(49,260.00)1405庫(kù)存商品210,020.004,764,180.004,753,600.001408委托加工物資0.0040,760.0040,760.001411包裝物48,000.0038,400.0

33、036,400.001412低值易耗品170,000.00550,700.00575,700.001471存貨跌價(jià)準(zhǔn)備0.001481待攤費(fèi)用10,480.0010,100.001501持有至到期投資0.001511長(zhǎng)期股權(quán)投資154,600.001601固定資產(chǎn)3,568,000.00344,600.00124,000.001602累計(jì)折舊0.001,094,000.0080,000.00255,000.001604在建工程0.00137,069.60124,600.001605工程物資135,000.005,000.001606固定資產(chǎn)清理0.0031,000.0031,000.00170

34、1無(wú)形資產(chǎn)135,400.001702累計(jì)攤銷0.0011,500.001801長(zhǎng)期待攤費(fèi)用87,500.0018,260.0028,260.001811遞延所得稅資產(chǎn)420.001901待處理財(cái)產(chǎn)損益0.0051,000.0051,000.002001短期借款0.00384,400.0060,600.002201應(yīng)付票據(jù)0.002202應(yīng)付賬款0.00489,000.003,546,830.003,453,830.002211應(yīng)付職工薪酬0.0086,200.00819,685.00821,875.002221應(yīng)交稅費(fèi)0.0095,900.001,478,043.001,434,633.00

35、2231應(yīng)付利息0.0020,280.002232應(yīng)付利潤(rùn)0.00262,100.00262,100.002241其他應(yīng)付款0.003,600.003,600.002401遞延收益0.002501長(zhǎng)期借款0.00996,672.00349,641.002502應(yīng)付債券0.00120,328.00309.002711專項(xiàng)應(yīng)付款0.004001實(shí)收資本0.002,814,000.004002資本公積0.0023,000.004101盈余公積0.0098,952.004103本年利潤(rùn)0.006,065,695.006,619,785.004104利潤(rùn)分配0.00199,568.005001基本生產(chǎn)4

36、13,000.004,778,468.004,764,180.005002輔助生產(chǎn)0.00112,977.00112,977.005101制造費(fèi)用0.001,031,801.001,031,801.006001主營(yíng)業(yè)務(wù)收入0.006,516,985.006,516,985.006051其他業(yè)務(wù)收入0.0037,800.0037,800.006111投資收益0.0047,000.0047,000.006301營(yíng)業(yè)外收入0.0018,000.0018,000.006401主營(yíng)業(yè)務(wù)成本0.004,753,600.004,753,600.006402其他業(yè)務(wù)成本0.0035,221.0035,221.

37、006403營(yíng)業(yè)稅金及附加0.0037,455.0037,455.006601銷售費(fèi)用0.00212,424.00212,424.006602管理費(fèi)用0.00633,675.00633,675.006603財(cái)務(wù)費(fèi)用0.0051,610.0051,610.006701資產(chǎn)減值損失0.006711營(yíng)業(yè)外支出0.0068,800.0068,800.006801所得稅費(fèi)用0.00272,910.00272,910.006901以前年度損益調(diào)整0.00期末借余期末貸余187.00237,425.40214,100.0010,200.00551,430.005,000.00400.001,680.005,

38、000.00550,000.0025,000.00220,600.000.0050,000.00145,000.000.00380.00154,600.003,788,600.001,269,000.0012,469.60130,000.000.000.00135,400.0011,500.0077,500.00420.000.00445,000.00396,000.0088,390.0052,490.0020,280.00總 賬647,031.00120,019.000.002,814,000.0023,000.0098,952.00554,090.00199,568.00427,288.0

39、0記記賬賬憑憑證證清清單單2 20 00 09 9年年1 12 2月月編號(hào) 附件 月日 憑證號(hào)摘要科目編碼一級(jí)科目二級(jí)科目三級(jí)科目00011121 轉(zhuǎn)1 沖銷上月暫估料1403原材料00011121 轉(zhuǎn)1 沖銷上月暫估料220201應(yīng)付賬款三星公司00022121 付1 購(gòu)臺(tái)河廠原材料140101材料采購(gòu)原材料采購(gòu)00022121 付1 購(gòu)臺(tái)河廠原材料22210101應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額00022121 付1 購(gòu)臺(tái)河廠原材料1002銀行存款0600032122 付2 支付三星公司料款140101材料采購(gòu)原材料采購(gòu)00032122 付2 支付三星公司料款22210101應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)

40、項(xiàng)稅額00032122 付2 支付三星公司料款1002銀行存款0600041123 收1 收貨款112203應(yīng)收賬款東升廠00041123 收1 收回貨款1002銀行存款0100041123 收2 收回代墊運(yùn)費(fèi)112203應(yīng)收賬款東升廠00041123 收2 收回代墊運(yùn)費(fèi)1002銀行存款0500052124 收3 出售康樂股票11010101交易性金融資產(chǎn) 康樂股票成本00052124 收3 出售康樂股票611101投資收益交易性金融資產(chǎn)00052124 收3 出售康樂股票1002銀行存款2100061124 付3 支付紅旗廠料款220202應(yīng)付賬款紅旗廠00061124 付3 支付紅旗廠料款

41、1002銀行存款0600071124 付4 支付三星公司料款220201應(yīng)付賬款三星公司00071124 付4 支付三星公司料款1002銀行存款0600082125 轉(zhuǎn)2 向沙雷廠銷售ST60,500臺(tái) 112202應(yīng)收賬款沙雷廠00082125 轉(zhuǎn)2 向沙雷廠銷售ST60,500臺(tái) 112202應(yīng)收賬款沙雷廠00082125 轉(zhuǎn)2 向沙雷廠銷售ST60,500臺(tái) 600102主營(yíng)業(yè)務(wù)收入ST6000082125 轉(zhuǎn)2 向沙雷廠銷售ST60,500臺(tái) 22210103應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額00092125 收4 向市機(jī)械廠出售ST700,200臺(tái)22210103應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額0

42、0092125 收4 向市機(jī)械廠出售ST700,200臺(tái)600101主營(yíng)業(yè)務(wù)收入ST70000092125 收4 向市機(jī)械廠出售ST700,200臺(tái)1002銀行存款0100102127 轉(zhuǎn)3 金磊報(bào)銷差旅費(fèi)660209管理費(fèi)用差旅費(fèi)00102127 轉(zhuǎn)3 金磊報(bào)銷差旅費(fèi)12210101其他應(yīng)收款備用金金磊00111127 收5 金磊交回差旅費(fèi)余款12210101其他應(yīng)收款備用金金磊00111127 收5 金磊交回差旅費(fèi)余款1001庫(kù)存現(xiàn)金0500121127 收6 到期銀行承兌匯票電劃 112101應(yīng)收票據(jù)齊都公司00121127 收6 到期銀行承兌匯票電劃 1002銀行存款010013112

43、8 轉(zhuǎn)4 委托市新華板箱廠加工木箱140801委托加工物資新華板箱廠00131128 轉(zhuǎn)4 委托市新華板箱廠加工木箱1403原材料00141128 轉(zhuǎn)5 結(jié)轉(zhuǎn)材料成本差異140801委托加工物資新華板箱廠00141128 轉(zhuǎn)5 結(jié)轉(zhuǎn)材料成本差異140401材料成本差異原材料差異00151128 轉(zhuǎn)6 從三星公司購(gòu)入原材料 140101材料采購(gòu)原材料采購(gòu)00151128 轉(zhuǎn)6 從三星公司購(gòu)入原材料 22210101應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額00151128 轉(zhuǎn)6 從三星公司購(gòu)入原材料 220201應(yīng)付賬款三星公司00151128 轉(zhuǎn)6 從三星公司購(gòu)入原材料 220201應(yīng)付賬款三星公司00161

44、128 收7 國(guó)家撥入試制605號(hào)新產(chǎn)品撥款271101專項(xiàng)應(yīng)付款國(guó)家?？?0161128 收7 國(guó)家撥入試制605號(hào)新產(chǎn)品撥款1002銀行存款3400171128 付5 交納上月應(yīng)交增值稅、城建稅、教育費(fèi)附加22210102應(yīng)交稅費(fèi)應(yīng)交增值稅已交稅金00171128 付5 交納上月應(yīng)交增值稅、城建稅、教育費(fèi)附加222104應(yīng)交稅費(fèi)應(yīng)交城建稅00171128 付5 交納上月應(yīng)交增值稅、城建稅、教育費(fèi)附加222107應(yīng)交稅費(fèi)應(yīng)交教育費(fèi)附加00171128 付5 交納上月應(yīng)交增值稅、城建稅、教育費(fèi)附加1002銀行存款1100181128 付6 交納上月所得稅222105應(yīng)交稅費(fèi)應(yīng)交所得稅00181

45、128 付6 交納上月所得稅1002銀行存款11001921210 付7 向市振華研究所購(gòu)入一項(xiàng)專利170101無(wú)形資產(chǎn)專利權(quán)001921210 付7 向市振華研究所購(gòu)入一項(xiàng)專利1002銀行存款26002011210 收8 收到沙雷廠的貨款112202應(yīng)收賬款沙雷廠002011210 收8 收到沙雷廠的貨款1002銀行存款01002121210 收9 出售未使用機(jī)床1002銀行存款23002121210 收9 出售未使用機(jī)床22210103應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額002121210 收9 出售未使用機(jī)床160606固定資產(chǎn)清理出售價(jià)款002211210 收10 向銀行借入臨時(shí)借款2001短期

46、借款002211210 收10 向銀行借入臨時(shí)借款1002銀行存款33002311210 轉(zhuǎn)7 出售未使用機(jī)床160601固定資產(chǎn)清理轉(zhuǎn)入凈值002311210 轉(zhuǎn)7 出售未使用機(jī)床160203累計(jì)折舊出售轉(zhuǎn)銷折舊002311210 轉(zhuǎn)7 出售未使用機(jī)床16010301固定資產(chǎn)未使用設(shè)備002311210 轉(zhuǎn)7 出售未使用機(jī)床16010301固定資產(chǎn)未使用設(shè)備00241210 轉(zhuǎn)8 結(jié)轉(zhuǎn)固定資產(chǎn)清理671101營(yíng)業(yè)外支出處置固定資產(chǎn)損失00241210 轉(zhuǎn)8 結(jié)轉(zhuǎn)固定資產(chǎn)清理160610固定資產(chǎn)清理轉(zhuǎn)出凈損失002511210 轉(zhuǎn)9 領(lǐng)用工程物資660204管理費(fèi)用修理費(fèi)002511210 轉(zhuǎn)

47、9 領(lǐng)用工程物資160501工程物資專用材料002621210 轉(zhuǎn)10 向青達(dá)市黃豐廠購(gòu)原材料 140101材料采購(gòu)原材料采購(gòu)002621210 轉(zhuǎn)10 向青達(dá)市黃豐廠購(gòu)原材料 22210101應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額002621210 轉(zhuǎn)10 向青達(dá)市黃豐廠購(gòu)原材料 220101應(yīng)付票據(jù)黃豐廠002621210 轉(zhuǎn)10 向青達(dá)市黃豐廠購(gòu)原材料 220101應(yīng)付票據(jù)黃豐廠002711211 轉(zhuǎn)11 長(zhǎng)期借款利息，轉(zhuǎn)入借款戶660301財(cái)務(wù)費(fèi)用利息支出002711211 轉(zhuǎn)11 長(zhǎng)期借款利息，轉(zhuǎn)入借款戶250102長(zhǎng)期借款利息調(diào)整002821211 付8 從市證券所購(gòu)入京能債券 1501010

48、2持有至到期投資 京能債券利息調(diào)整002821211 付8 從市證券所購(gòu)入京能債券 15010101持有至到期投資 京能債券成本002821211 付8 從市證券所購(gòu)入京能債券 1002銀行存款27002911211 付9 從三星公司購(gòu)入原材料 1002銀行存款06002911211 付9 從三星公司購(gòu)入原材料 220201應(yīng)付賬款三星公司003011212 付10 支付廠房委外大修余款 112301預(yù)付賬款廠房委外大修003011212 付10 支付廠房委外大修余款 1002銀行存款12003111212 付11 從市東房廠購(gòu)入工具140102材料采購(gòu)低值易耗品采購(gòu)003111212 付11

49、 從市東房廠購(gòu)入工具22210101應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額003111212 付11 從市東房廠購(gòu)入工具1002銀行存款06003211212 付12 支付605號(hào)新產(chǎn)品設(shè)計(jì)費(fèi)271101專項(xiàng)應(yīng)付款國(guó)家?？?03211212 付12 支付605號(hào)新產(chǎn)品設(shè)計(jì)費(fèi)1002銀行存款42003321212 付13 從市奉陽(yáng)廠購(gòu)入原材料 1002銀行存款06003321212 付13 從市奉陽(yáng)廠購(gòu)入原材料 140101材料采購(gòu)原材料采購(gòu)003321212 付13 從市奉陽(yáng)廠購(gòu)入原材料 22210101應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額003421212 轉(zhuǎn)12 委托市建筑公司廠房大修 660204管理費(fèi)用修理

50、費(fèi)003421212 轉(zhuǎn)12 委托市建筑公司廠房大修 112301預(yù)付賬款廠房委外大修003521212 轉(zhuǎn)13 工具驗(yàn)收入庫(kù)141201低值易耗品在庫(kù)003521212 轉(zhuǎn)13 工具驗(yàn)收入庫(kù)140102材料采購(gòu)低值易耗品采購(gòu)003611213 轉(zhuǎn)14 銷售ST90,ST8,包裝木箱 112201應(yīng)收賬款進(jìn)華公司003611213 轉(zhuǎn)14 銷售ST90,ST8,包裝木箱 112201應(yīng)收賬款進(jìn)華公司003611213 轉(zhuǎn)14 銷售ST90,ST8,包裝木箱 112201應(yīng)收賬款進(jìn)華公司003611213 轉(zhuǎn)14 銷售ST90,ST8,包裝木箱 112201應(yīng)收賬款進(jìn)華公司003611213 轉(zhuǎn)

51、14 銷售ST90,ST8,包裝木箱 600103主營(yíng)業(yè)務(wù)收入ST90003611213 轉(zhuǎn)14 銷售ST90,ST8,包裝木箱 600104主營(yíng)業(yè)務(wù)收入ST8003611213 轉(zhuǎn)14 銷售ST90,ST8,包裝木箱 605102其他業(yè)務(wù)收入售包裝物003611213 轉(zhuǎn)14 銷售ST90,ST8,包裝木箱 22210103應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額003711213 付14 代墊運(yùn)費(fèi)112201應(yīng)收賬款進(jìn)華公司003711213 付14 代墊運(yùn)費(fèi)1002銀行存款12003821214 付15 加工木箱140801委托加工物資新華板箱廠003821214 付15 加工木箱22210101應(yīng)交

52、稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額003821214 付15 加工木箱1002銀行存款06003931214 付16 用國(guó)家?？钯?gòu)置設(shè)備160101固定資產(chǎn)生產(chǎn)用003931214 付16 用國(guó)家?？钯?gòu)置設(shè)備22210101應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額003931214 付16 用國(guó)家?？钯?gòu)置設(shè)備1002銀行存款42004021214 收11 向市夾進(jìn)廠銷售原材料 605101其他業(yè)務(wù)收入售原材料004021214 收11 向市夾進(jìn)廠銷售原材料 22210103應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額004021214 收11 向市夾進(jìn)廠銷售原材料 1002銀行存款01004111214 轉(zhuǎn)15 木箱包裝物入庫(kù)1411包

53、裝物004111214 轉(zhuǎn)15 木箱包裝物入庫(kù)140801委托加工物資新華板箱廠00421214 轉(zhuǎn)16 結(jié)轉(zhuǎn)材料成本差異140801委托加工物資新華板箱廠00421214 轉(zhuǎn)16 結(jié)轉(zhuǎn)材料成本差異140402材料成本差異包裝物差異00431214 轉(zhuǎn)17 結(jié)轉(zhuǎn)?？?71101專項(xiàng)應(yīng)付款國(guó)家專款00431214 轉(zhuǎn)17 結(jié)轉(zhuǎn)?？?00201資本公積資本溢價(jià)004421215 轉(zhuǎn)18 收到外商捐贈(zèng)設(shè)備160101固定資產(chǎn)生產(chǎn)用004421215 轉(zhuǎn)18 收到外商捐贈(zèng)設(shè)備22210101應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額004421215 轉(zhuǎn)18 收到外商捐贈(zèng)設(shè)備2401遞延收益004421215 轉(zhuǎn)18

54、 收到外商捐贈(zèng)設(shè)備2401遞延收益004521215 轉(zhuǎn)19 領(lǐng)用原材料，結(jié)轉(zhuǎn)差異 160402在建工程自制設(shè)備工程（356#）004521215 轉(zhuǎn)19 領(lǐng)用原材料，結(jié)轉(zhuǎn)差異 160402在建工程自制設(shè)備工程（356#）004521215 轉(zhuǎn)19 領(lǐng)用原材料，結(jié)轉(zhuǎn)差異 1403原材料004521215 轉(zhuǎn)19 領(lǐng)用原材料，結(jié)轉(zhuǎn)差異 140401材料成本差異原材料差異004611215 轉(zhuǎn)20 自制設(shè)備本月耗用的加工費(fèi)用160402在建工程自制設(shè)備工程（356#）004611215 轉(zhuǎn)20 自制設(shè)備本月耗用的加工費(fèi)用500201輔助生產(chǎn)機(jī)修車間004711215 轉(zhuǎn)21 完工，固定資產(chǎn)交付一車

55、間使用160101固定資產(chǎn)生產(chǎn)用004711215 轉(zhuǎn)21 完工，固定資產(chǎn)交付一車間使用160402在建工程自制設(shè)備工程（356#）004811215 收12 收到沙雷廠的貨款112202應(yīng)收賬款沙雷廠004811215 收12 收到沙雷廠的貨款1002銀行存款01004911215 收13 收到進(jìn)華公司貨款1002銀行存款01004911215 收13 收到進(jìn)華公司貨款112201應(yīng)收賬款進(jìn)華公司005021215 收14 向河匯市機(jī)械廠出售ST700600101主營(yíng)業(yè)務(wù)收入ST700005021215 收14 向河匯市機(jī)械廠出售ST70022210103應(yīng)交稅費(fèi)應(yīng)交增值稅銷項(xiàng)稅額00502

56、1215 收14 向河匯市機(jī)械廠出售ST7001002銀行存款01005121216 付17 向市探索雜志社付款660205管理費(fèi)用辦公費(fèi)005121216 付17 向市探索雜志社付款1002銀行存款12005211216 付18 管理部門訂報(bào)660205管理費(fèi)用辦公費(fèi)005211216 付18 管理部門訂報(bào)1001庫(kù)存現(xiàn)金12005311216 付19 提現(xiàn)做零星支出1001庫(kù)存現(xiàn)金100005311216 付19 提現(xiàn)做零星支出1002銀行存款100005411217 付20 以現(xiàn)金支付職工王進(jìn)借款 12210201其他應(yīng)收款職工借款王進(jìn)005411217 付20 以現(xiàn)金支付職工王進(jìn)借款

57、1001庫(kù)存現(xiàn)金12005511218 付21 開出現(xiàn)金支票向銀行提現(xiàn) 1001庫(kù)存現(xiàn)金100005511218 付21 開出現(xiàn)金支票向銀行提現(xiàn) 1002銀行存款100005611218 付22 購(gòu)買飛達(dá)股票11010401交易性金融資產(chǎn) 飛達(dá)股票成本005611218 付22 購(gòu)買飛達(dá)股票611101投資收益交易性金融資產(chǎn)005611218 付22 購(gòu)買飛達(dá)股票1002銀行存款27005721218 收15 收回光華債券本金和利息 11010401交易性金融資產(chǎn) 光華債券成本005721218 收15 收回光華債券本金和利息 1002銀行存款21005721218 收16 收回光華債券本金和

58、利息 611101投資收益交易性金融資產(chǎn)005721218 收16 收回光華債券本金和利息 1002銀行存款22005811219 付23 發(fā)放本月工資221101應(yīng)付職工薪酬工資005811219 付23 發(fā)放本月工資1001庫(kù)存現(xiàn)金08005921219 付24 支付違約金、賠償金671105營(yíng)業(yè)外支出賠償金、違約金005921219 付24 支付違約金、賠償金1002銀行存款12006021219 轉(zhuǎn)22 結(jié)算本月扣款221101應(yīng)付職工薪酬工資006021219 轉(zhuǎn)22 結(jié)算本月扣款221101應(yīng)付職工薪酬工資006021219 轉(zhuǎn)22 結(jié)算本月扣款224101其他應(yīng)付款勞保事業(yè)處00

59、6021219 轉(zhuǎn)22 結(jié)算本月扣款224102其他應(yīng)付款房管局006111219 轉(zhuǎn)23 鐵路局賠償運(yùn)輸途中損失 122103其他應(yīng)收款鐵路局006111219 轉(zhuǎn)23 鐵路局賠償運(yùn)輸途中損失 122103其他應(yīng)收款鐵路局006111219 轉(zhuǎn)23 鐵路局賠償運(yùn)輸途中損失 140101材料采購(gòu)原材料采購(gòu)006111219 轉(zhuǎn)23 鐵路局賠償運(yùn)輸途中損失 22210104應(yīng)交稅費(fèi)應(yīng)交增值稅進(jìn)項(xiàng)稅額轉(zhuǎn)出006221221 付25 支付代扣款224102其他應(yīng)付款房管局006221221 付25 支付代扣款1002銀行存款12006321222 付26 支付清理費(fèi)用160602固定資產(chǎn)清理清理費(fèi)用

60、006321222 付26 支付清理費(fèi)用1002銀行存款29006411222 轉(zhuǎn)24 報(bào)廢一車間一臺(tái)機(jī)器160601固定資產(chǎn)清理轉(zhuǎn)入凈值006411222 轉(zhuǎn)24 報(bào)廢一車間一臺(tái)機(jī)器160204累計(jì)折舊報(bào)廢轉(zhuǎn)銷折舊006411222 轉(zhuǎn)24 報(bào)廢一車間一臺(tái)機(jī)器160101固定資產(chǎn)生產(chǎn)用006411222 轉(zhuǎn)24 報(bào)廢一車間一臺(tái)機(jī)器160101固定資產(chǎn)生產(chǎn)用006511222 轉(zhuǎn)25 殘料收入材料庫(kù)1403原材料006511222 轉(zhuǎn)25 殘料收入材料庫(kù)160607固定資產(chǎn)清理殘料收入00661222 轉(zhuǎn)26 報(bào)廢機(jī)器凈損失671102營(yíng)業(yè)外支出報(bào)廢毀損固定資產(chǎn)損失00661222 轉(zhuǎn)26 報(bào)