會(huì)計(jì)學(xué)基礎(chǔ)仿真實(shí)訓(xùn) 習(xí)題答案 范樹(shù)峰 會(huì)計(jì)分錄+科目匯表+資產(chǎn)負(fù)債表+利潤(rùn)表（sheet1+sheet2+sheet3）

會(huì)計(jì)分錄,,,,,,,

題號(hào),憑證種類(lèi),憑證號(hào)數(shù),會(huì)計(jì)科目(一級(jí)),會(huì)計(jì)科目(二級(jí)),會(huì)計(jì)科目(三級(jí)),借方,貨方

1,記,1,應(yīng)收賬款,錦江公司,,566400,

1,記,1,主營(yíng)業(yè)務(wù)收入,甲產(chǎn)品,,,440000

1,記,1,主營(yíng)業(yè)務(wù)收入,乙產(chǎn)品,,,40000

1,記,1,應(yīng)交稅費(fèi),應(yīng)交增值稅,銷(xiāo)項(xiàng)稅額,,62400

1,記,1,銀行存款,,,,24000

2,記,2,庫(kù)存現(xiàn)金,,,6000,

2,記,2,銀行存款,,,,6000

3,記,3,預(yù)付賬款,燦榮公司,,200000,

3,記,3,銀行存款,,,,200000

4,記,4,管理費(fèi)用,修理費(fèi),,1000,

4,記,4,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,130,

4,記,4,庫(kù)存現(xiàn)金,,,,1130

5,記,5,制造費(fèi)用,辦公費(fèi),,500,

5,記,5,管理費(fèi)用,辦公費(fèi),,1000,

5,記,5,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,195,

5,記,5,銀行存款,,,,1695

6,記,6,生產(chǎn)成本,甲產(chǎn)品,直接材料,510000,

6,記,6,生產(chǎn)成本,乙產(chǎn)品,直接材料,599200,

6,記,6,制造費(fèi)用,材料費(fèi),,20000,

6,記,6,原材料,A材料,,,354000

6,記,6,原材料,B材料,,,755200

6,記,6,原材料,C材料,,,20000

7,記,7,銀行存款,,,1288200,

7,記,7,主營(yíng)業(yè)務(wù)收入,甲產(chǎn)品,,,660000

7,記,7,主營(yíng)業(yè)務(wù)收入,乙產(chǎn)品,,,480000

7,記,7,應(yīng)交稅費(fèi),應(yīng)交增值稅,銷(xiāo)項(xiàng)稅額,,148200

8,記,8,營(yíng)業(yè)外支出,,,20000,

8,記,8,銀行存款,,,,20000

9,記,9,固定資產(chǎn),打印機(jī),,44000,

9,記,9,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,5720,

9,記,9,銀行存款,,,,49720

10,記,10,銀行存款,,,800000,

10,記,10,預(yù)收賬款,華夏公司,,,800000

11,記,11,在途物資,A材料,,384000,

11,記,11,在途物資,B材料,,620000,

11,記,11,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,130520,

11,記,11,銀行存款,,,,1134520

12,記,12,原材料,B材料,,256000,

12,記,12,原材料,C材料,,40000,

12,記,12,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,38480,

12,記,12,預(yù)付賬款,燦榮公司,,,334480

13,記,13,在途物資,A材料,,8000,

13,記,13,在途物資,B材料,,10000,

13,記,13,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,1620,

13,記,13,銀行存款,,,,19620

14,記,14,銀行存款,,,1000000,

14,記,14,短期借款,,,,1000000

15,記,15,管理費(fèi)用,材料費(fèi),,2000,

15,記,15,原材料,C材料,,,2000

16,記,16,固定資產(chǎn),,,200000,

16,記,16,實(shí)收資本,,,,200000

17,記,17,銀行存款,,,400000,

17,記,17,實(shí)收資本,,,,400000

18,記,18,銷(xiāo)售費(fèi)用,宣傳費(fèi),,4000,

18,記,18,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,520,

18,記,18,銀行存款,,,,4520

19,記,19,其他應(yīng)收款,范均軍,,4000,

19,記,19,庫(kù)存現(xiàn)金,,,,4000

20,記,20,原材料,A材料,,392000,

20,記,20,原材料,B材料,,630000,

20,記,20,在途物資,A材料,,,392000

20,記,20,在途物資,B材料,,,630000

21,記,21,管理費(fèi)用,差旅費(fèi),,4600,

21,記,21,其他應(yīng)收款,范均軍,,,4000

21,記,21,庫(kù)存現(xiàn)金,,,,600

22,記,22,銀行存款,,,70200,

22,記,22,應(yīng)收賬款,錦江公司,,,70200

23,記,23,庫(kù)存現(xiàn)金,,,604000,

23,記,23,銀行存款,,,,604000

24,記,24,應(yīng)付職工薪酬,工資,,604000,

24,記,24,庫(kù)存現(xiàn)金,,,,604000

25,記,25,應(yīng)付職工薪酬,福利費(fèi),,3000,

25,記,25,庫(kù)存現(xiàn)金,,,,3000

26,記,26,管理費(fèi)用,辦公費(fèi),,500,

26,記,26,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,65,

26,記,26,庫(kù)存現(xiàn)金,,,,565

27,記,27,庫(kù)存現(xiàn)金,,,1000,

27,記,27,銀行存款,,,,1000

28,記,28,應(yīng)付賬款,安勝公司,,316000,

28,記,28,銀行存款,,,,316000

29,記,29,應(yīng)交稅費(fèi),應(yīng)交城市維護(hù)建設(shè)稅,,6720,

29,記,29,應(yīng)交稅費(fèi),應(yīng)交教育稅金及附加,,2880,

29,記,29,應(yīng)交稅費(fèi),應(yīng)交所得稅,,120000,

29,記,29,應(yīng)交稅費(fèi),未交增值稅,,96000,

29,記,29,銀行存款,,,,225600

30,記,30,庫(kù)存現(xiàn)金,,,4000,

30,記,30,銀行存款,,,,4000

31,記,31,銀行存款,,,10000,

31,記,31,營(yíng)業(yè)外收入,,,,10000

32,記,32,生產(chǎn)成本,甲產(chǎn)品,直接材料,299000,

32,記,32,生產(chǎn)成本,乙產(chǎn)品,直接材料,258000,

32,記,32,制造費(fèi)用,材料費(fèi),,49500,

32,記,32,原材料,A材料,,,240000

32,記,32,原材料,B材料,,,356500

32,記,32,原材料,C材料,,,10000

33,記,33,銷(xiāo)售費(fèi)用,廣告費(fèi),,20000,

33,記,33,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,1200,

33,記,33,銀行存款,,,,21200

34,記,34,銀行存款,,,566400,

34,記,34,應(yīng)收賬款,錦江公司,,,566400

35,記,35,其他應(yīng)收款,張花,,2000,

35,記,35,庫(kù)存現(xiàn)金,,,,2000

36,記,36,管理費(fèi)用,租賃費(fèi),,1000,

36,記,36,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,130,

36,記,36,銀行存款,,,,1130

37,記,37,預(yù)付賬款,燦榮公司,,134480,

37,記,37,銀行存款,,,,134480

38,記,38,財(cái)務(wù)費(fèi)用,,,12000,

38,記,38,銀行存款,,,,12000

39,記,39,庫(kù)存現(xiàn)金,,,400,

39,記,39,管理費(fèi)用,差旅費(fèi),,1600,

39,記,39,其他應(yīng)收款,張花,,,2000

40,記,40,在途物資,A材料,,486000,

40,記,40,在途物資,B材料,,313000,

40,記,40,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,103510,

40,記,40,應(yīng)付賬款,安勝公司,,,902510

41,記,41,原材料,A材料,,486000,

41,記,41,原材料,B材料,,313000,

41,記,41,在途物資,A材料,,,486000

41,記,41,在途物資,B材料,,,313000

42,記,42,制造費(fèi)用,水電費(fèi),,4500,

42,記,42,管理費(fèi)用,水電費(fèi),,1500,

42,記,42,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,780,

42,記,42,銀行存款,,,,6780

4,記,43,制造費(fèi)用,水電費(fèi),,12000,

43,記,43,管理費(fèi)用,水電費(fèi),,4000,

43,記,43,應(yīng)交稅費(fèi),應(yīng)交增值稅,進(jìn)項(xiàng)稅額,2080,

43,記,43,銀行存款,,,,18080

44,記,44,預(yù)收賬款,華夏公司,,824900,

44,記,44,主營(yíng)業(yè)務(wù)收入,甲產(chǎn)品,,,330000

44,記,44,主營(yíng)業(yè)務(wù)收入,乙產(chǎn)品,,,400000

44,記,44,應(yīng)交稅費(fèi),應(yīng)交增值稅,銷(xiāo)項(xiàng)稅額,,94900

45,記,45,管理費(fèi)用,業(yè)務(wù)招待費(fèi),,800,

45,記,45,庫(kù)存現(xiàn)金,,,,800

46,記,46,短期借款,,,500000,

46,記,46,銀行存款,,,,500000

47,記,47,生產(chǎn)成本,甲產(chǎn)品,直接人工,120000,

47,記,47,生產(chǎn)成本,乙產(chǎn)品,直接人工,130000,

47,記,47,制造費(fèi)用,人工費(fèi),,10000,

47,記,47,管理費(fèi)用,人工費(fèi),,32000,

47,記,47,應(yīng)付職工薪酬,工資,,,292000

48,記,48,生產(chǎn)成本,甲產(chǎn)品,直接人工,16800,

48,記,48,生產(chǎn)成本,乙產(chǎn)品,直接人工,18200,

48,記,48,制造費(fèi)用,人工費(fèi),,1400,

48,記,48,管理費(fèi)用,人工費(fèi),,4480,

48,記,48,應(yīng)付職工薪酬,福利費(fèi),,308800,40880

49,記,49,制造費(fèi)用,折舊費(fèi),,16300,

49,記,49,管理費(fèi)用,折舊費(fèi),,9250,

49,記,49,累計(jì)折舊,,,,25550

50,記,50,生產(chǎn)成本,甲產(chǎn)品,制造費(fèi)用,54816,

50,記,50,生產(chǎn)成本,乙產(chǎn)品,制造費(fèi)用,59384,

50,記,50,制造費(fèi)用,,,,114200

51,記,51,庫(kù)存商品,甲產(chǎn)品,,1000616,

51,記,51,庫(kù)存商品,乙產(chǎn)品,,1064784,

51,記,51,生產(chǎn)成本,甲產(chǎn)品,,,1000616

51,記,51,生產(chǎn)成本,乙產(chǎn)品,,,1064784

52,記,52,主營(yíng)業(yè)務(wù)成本,甲產(chǎn)品,,506870,

52,記,52,主營(yíng)業(yè)務(wù)成本,乙產(chǎn)品,,318780,

52,記,52,庫(kù)存商品,甲產(chǎn)品,,,506870

52,記,52,庫(kù)存商品,乙產(chǎn)品,,,318780

53,記,53,應(yīng)交稅費(fèi),應(yīng)交增值稅,轉(zhuǎn)出未交增值稅,20550,

53,記,53,應(yīng)交稅費(fèi),未交增值稅,,,20550

54,記,54,稅金及附加,,,2055,

54,記,54,應(yīng)交稅費(fèi),應(yīng)交城市維護(hù)建設(shè)稅,,,1438.5

54,記,54,應(yīng)交稅費(fèi),應(yīng)交教育稅金及附加,,,616.5

55,記,55,主營(yíng)業(yè)務(wù)收入,甲產(chǎn)品,,1430000,

55,記,55,主營(yíng)業(yè)務(wù)收入,乙產(chǎn)品,,920000,

55,記,55,營(yíng)業(yè)外收入,,,10000,

55,記,55,本年利潤(rùn),,,,2360000

56,記,56,本年利潤(rùn),,,947435,

56,記,56,主營(yíng)業(yè)務(wù)成本,甲產(chǎn)品,,,506870

56,記,56,主營(yíng)業(yè)務(wù)成本,乙產(chǎn)品,,,318780

56,記,56,稅金及附加,,,,2055

56,記,56,銷(xiāo)售費(fèi)用,,,,24000

56,記,56,管理費(fèi)用,,,,63730

56,記,56,財(cái)務(wù)費(fèi)用,,,,12000

56,記,56,營(yíng)業(yè)外支出,,,,20000

57,記,57,所得稅費(fèi)用,,,505641.25,

57,記,57,應(yīng)交稅費(fèi),應(yīng)交所得稅,,,505641.25

58,記,58,本年利潤(rùn),,,505641.25,

58,記,58,所得稅費(fèi)用,,,,505641.25

59,記,59,利潤(rùn)分配,提取法定盈余公積,,553692.38,

59,記,59,利潤(rùn)分配,應(yīng)付股利,,1661077.12,

59,記,59,盈余公積,法