基礎(chǔ)表格計(jì)算答案

答案部分第一套1.材料名稱單價(jià)數(shù)量金額運(yùn)雜費(fèi)入庫(kù)總成本分?jǐn)偮蔄材料215001021500010750225750B材料6000201200006000126000合計(jì)30335000167503517500.052.日期收入數(shù)量收入單價(jià)收入金額發(fā)出數(shù)量發(fā)出單價(jià)發(fā)出金額結(jié)存數(shù)量結(jié)存單價(jià)結(jié)存金額2月初1700813600265008.152650820066250548008.11389283400273221025008.112027590070471518008.25148502700218972512008.119732150012165合計(jì)83006750085008.116893515008.11121653.現(xiàn)金日記賬月日憑證種類憑證號(hào)對(duì)方科目摘要收入付出結(jié)余85承上頁(yè)20005現(xiàn)付25其他應(yīng)收款預(yù)借差旅費(fèi)15005現(xiàn)收13主營(yíng)業(yè)務(wù)收入等銷售產(chǎn)品4455銀付87銀行存款提現(xiàn)600005現(xiàn)付26應(yīng)付職工薪酬支付工資60000945第二套材料名稱單價(jià)數(shù)量金額運(yùn)雜費(fèi)入庫(kù)總成本分?jǐn)偮蔄材料2805001400008400148400B材料70025017500010500185500合計(jì)750315000189003339000.06日期收入數(shù)量收入單價(jià)收入金額發(fā)出數(shù)量發(fā)出單價(jià)發(fā)出金額結(jié)存數(shù)量結(jié)存單價(jià)結(jié)存金額2月初100101000212009.651158013001258058009.6577205004860102009.6519303002930157009.6672010009650257009.6567553002895合計(jì)19001830017009.65164053009.6528953.銀行存款日記賬月日憑證種類憑證號(hào)對(duì)方科目摘要收入支出結(jié)余921承上頁(yè)11000021銀收25主營(yíng)業(yè)務(wù)收入銷售商品4000021銀付32庫(kù)存現(xiàn)金提取現(xiàn)金2000021銀收26應(yīng)收賬款收回欠款5000021銀付33應(yīng)付賬款支付三江公司商品款50000130000第三套材料名稱單價(jià)數(shù)量金額運(yùn)雜費(fèi)入庫(kù)總成本分?jǐn)偮蔄材料27500246600003072663072B材料13600709520008960960960合計(jì)941612000120321624032128日期收入數(shù)量收入單價(jià)收入金額發(fā)出數(shù)量發(fā)出單價(jià)發(fā)出金額結(jié)存數(shù)量結(jié)存單價(jià)結(jié)存金額2月初20091800225001025000270026800518001018000900880010500105000400380015100010.21020014001400025100010100004004000合計(jì)350035200330010330004001040003.應(yīng)收賬款明細(xì)賬月日憑證字憑證號(hào)摘要對(duì)方科目借方貸方借或貸余額11上年結(jié)轉(zhuǎn)借980008銀收27收回貨款銀行存款26000借7200014轉(zhuǎn)18銷售商品主營(yíng)業(yè)務(wù)收入等63000借13500025銀收56收回貨款銀行存款73000借6200031銀收73收回貨款銀行存款62000平0第四套四、計(jì)算題材料名稱產(chǎn)量工時(shí)定額總工時(shí)制造費(fèi)用分?jǐn)偮蔄產(chǎn)品70014.51015086275B產(chǎn)品50013650055250C產(chǎn)品40011440037400合計(jì)1600210501789258.5日期收入數(shù)量收入單價(jià)收入金額發(fā)出數(shù)量發(fā)出單價(jià)發(fā)出金額結(jié)存數(shù)量結(jié)存單價(jià)結(jié)存金額2月初3001133002200010.6212002300245005180010.71926050052401050010.753500-11015110010.8118801100117702570010.774904004280合計(jì)310033080300010.73210040010.742803.月日憑證號(hào)摘要工資及福利費(fèi)辦公費(fèi)差旅費(fèi)折舊費(fèi)。。。合計(jì)1010記36號(hào)分配工資130001300022記58號(hào)報(bào)銷辦公用品22022025記71號(hào)報(bào)銷差旅費(fèi)95095030記72號(hào)計(jì)提折舊2500250030記75號(hào)結(jié)轉(zhuǎn)管理費(fèi)用-13000-220-950-2500-=SUM(ABOVE)16670第五套四計(jì)算題1518002.5450020002.4949802510002.49249010002.492490合計(jì)280068002800681010002.4924903現(xiàn)金日記賬月日憑證種類憑證號(hào)對(duì)方科目摘要收入付出結(jié)余85承上頁(yè)30005現(xiàn)付25其他應(yīng)收款預(yù)借差旅費(fèi)5005現(xiàn)收13主營(yíng)業(yè)務(wù)收入等銷售產(chǎn)品2005銀付87銀行存款提現(xiàn)300005現(xiàn)付26應(yīng)付職工薪酬支付工資300002700第十套1.制造費(fèi)用分?jǐn)偙聿牧厦Q產(chǎn)量工時(shí)定額總工時(shí)制造費(fèi)用分?jǐn)偮蔄產(chǎn)品7001284002520B產(chǎn)品5001575002250C產(chǎn)品4001040001200合計(jì)16001990059700.32.原材料收發(fā)計(jì)算日期收入數(shù)量收入單價(jià)收入金額發(fā)出數(shù)量發(fā)出單價(jià)發(fā)出金額結(jié)存數(shù)量結(jié)存單價(jià)結(jié)存金額2月初50010500021500121800020002300051000121200010001100010500126000500500015200012.52500025003000025800129600170020400合計(jì)35004300023001227600170012204003.3.應(yīng)收賬款明細(xì)賬月日憑證字憑證號(hào)摘要對(duì)方科目借方貸方借或貸