Excel在財務(wù)中的應(yīng)用 第3版 習(xí)題答案 習(xí)題三

科目編碼,科目名稱,期初借方余額,期初貸方余額,本期借方發(fā)生額,本期貸方發(fā)生額,期末借方余額,期末貸方余額

1001,庫存現(xiàn)金,2019,0,2000,1000,3019,0

1002,銀行存款,336019.05,0,72320,8170,"400,169.05",0

1012,其他貨幣資金,500000,0,0,0,500000,0

1101,交易性金融資產(chǎn),0,0,0,0,0,0

1121,應(yīng)收票據(jù),146150,0,0,0,146150,0

1122,應(yīng)收賬款,634000,0,0,0,634000,0

1123,預(yù)付賬款,90000,0,0,0,90000,0

1221,其他應(yīng)收款,2200,0,1000,0,3200,0

1231,壞賬準備,0,3170,0,0,0,3170

1402,在途物資,0,0,0,0,0,0

1403,原材料,707354,0,5000,2100,710254,0

1405,庫存商品,186020,0,30100,20100,196020,0

1411,周轉(zhuǎn)材料,21898.5,0,0,0,21898.5,0

1511,長期股權(quán)投資,125000,0,0,0,125000,0

1601,固定資產(chǎn),3343000,0,0,0,3343000,0

1602,累計折舊,0,976257,0,3000,0,979257

1604,在建工程,0,0,0,0,0,0

1606,固定資產(chǎn)清理,0,0,0,0,0,0

1701,無形資產(chǎn),71500,0,0,0,71500,0

1702,累計攤銷,0,0,0,0,0,0

1801,長期待攤費用,0,0,0,0,0,0

2001,短期借款,0,250000,0,0,0,250000

2201,應(yīng)付票據(jù),0,102375,0,0,0,102375

2202,應(yīng)付賬款,0,529378,0,0,0,529378

2211,應(yīng)付職工薪酬,0,86661.7,0,25000,0,111661.7

2221,應(yīng)交稅費,0,75193.7,650,16665,0,91208.7

2231,應(yīng)付利息,0,0,0,0,0,0

2241,其他應(yīng)付款,0,43227,0,0,0,43227

2501,長期借款,0,430200,0,0,0,430200

2502,應(yīng)付債券,0,50000,0,0,0,50000

2701,長期應(yīng)付款,0,34347.65,0,0,0,34347.65

4001,實收資本,0,3100000,0,0,0,3100000

4002,資本公積,0,291350.5,0,0,0,291350.5

4101,盈余公積,0,150000,0,0,0,150000

4103,本年利潤,0,0,64000,64000,0,0

4104,利潤分配,0,63000,0,25035,0,88035

5001,生產(chǎn)成本,20000,0,20100,30100,10000,0

5101,制造費用,0,0,0,0,0,0

6001,主營業(yè)務(wù)收入,0,0,64000,64000,0,0

6111,投資收益,0,0,0,0,0,0

6401,主營業(yè)務(wù)成本,0,0,20100,20100,0,0

6402,其他業(yè)務(wù)成本,0,0,0,0,0,0

6403,營業(yè)稅金及附加,0,0,0,0,0,0

6601,銷售費用,0,0,0,0,0,0

6602,管理費用,0,0,10400,10400,0,0

6603,財務(wù)費用,0,0,120,120,0,0

6711,營業(yè)外支出,0,0,0,0,0,0

6801,所得稅費用,0