電大-基礎(chǔ)會(huì)計(jì)實(shí)訓(xùn)教程會(huì)計(jì)分錄

借：所得稅費(fèi)用 149957.63(=599830.50X25%)貸：應(yīng)交稅費(fèi)-應(yīng)交所得稅 149957.63借：：本年利潤(rùn) 149957.63貸：所得稅費(fèi)用 149957.6346.進(jìn)行利潤(rùn)分配并結(jié)轉(zhuǎn)。借：本年利潤(rùn) 449872.87貸：利潤(rùn)分配 449872.87借：利潤(rùn)分配 179949.16貸：盈余公積 44987.29應(yīng)付股利 134961.87試算平衡表賬戶名稱期初余額本期發(fā)生額期末余額貸方貸方貸方庫(kù)存現(xiàn)金27002767242760543370銀行存款188200274536312848521648711交易性金融資產(chǎn)150000150000

應(yīng)收賬款426000935810749120612690應(yīng)收票據(jù)2000005910000791000其他應(yīng)收款300030000原材料44090061350097116083240庫(kù)存商品54000013136201674478179142固定資產(chǎn)42560004256000生產(chǎn)成本48010010723701313620238850在建工程38304038304累計(jì)折舊10044100242081028618短期借款2000020000120000120000應(yīng)付賬款123400363280411500171620應(yīng)付職工新酬113600275424275424113600應(yīng)交稅費(fèi)183700287400602506.13498806.13應(yīng)付利息4150041500應(yīng)付股利134961.87134961.87長(zhǎng)期借款1200001200000實(shí)收資本450000005000005000000資本公積289440289440盈余公積167850044987.29212837.29

本年利潤(rùn)247550024755000.。1利潤(rùn)分配120000179949.16449872.87389923.71待處理財(cái)產(chǎn)損益5000500000制造費(fèi)用990709907000,主營(yíng)業(yè)務(wù)收入 12408000240800000其他業(yè)務(wù)收入675006750000主營(yíng)業(yè)務(wù)成本1674478167447800其他業(yè)務(wù)成本 1573685736800營(yíng)業(yè)稅金及附加31713.531713.500.銷售費(fèi)用4680468000管理費(fèi)用10774010774000財(cái)務(wù)費(fèi)用2078207800所得稅費(fèi)用149957.63149957.630