Excel在財(cái)務(wù)中的應(yīng)用 第3版 習(xí)題答案 習(xí)題二

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

1001,庫存現(xiàn)金,"2,019.00",0.00,"2,000.00","1,000.00","3,019.00",0.00

1002,銀行存款,"336,019.05",0.00,"72,320.00","8,170.00","400,169.05",0.00

1012,其他貨幣資金,"500,000.00",0.00,0.00,0.00,"500,000.00",0.00

1101,交易性金融資產(chǎn),0.00,0.00,0.00,0.00,0.00,0.00

1121,應(yīng)收票據(jù),"146,150.00",0.00,0.00,0.00,"146,150.00",0.00

1122,應(yīng)收賬款,"634,000.00",0.00,0.00,0.00,"634,000.00",0.00

1123,預(yù)付賬款,"90,000.00",0.00,0.00,0.00,"90,000.00",0.00

1221,其他應(yīng)收款,"2,200.00",0.00,"1,000.00",0.00,"3,200.00",0.00

1231,壞賬準(zhǔn)備,0.00,"3,170.00",0.00,0.00,0.00,"3,170.00"

1402,在途物資,0.00,0.00,0.00,0.00,0.00,0.00

1403,原材料,"707,354.00",0.00,"5,000.00","2,100.00","710,254.00",0.00

1405,庫存商品,"186,020.00",0.00,"30,100.00","20,100.00","196,020.00",0.00

1411,周轉(zhuǎn)材料,"21,898.50",0.00,0.00,0.00,"21,898.50",0.00

1511,長期股權(quán)投資,"125,000.00",0.00,0.00,0.00,"125,000.00",0.00

1601,固定資產(chǎn),"3,343,000.00",0.00,0.00,0.00,"3,343,000.00",0.00

1602,累計(jì)折舊,0.00,"976,257.00",0.00,"3,000.00",0.00,"979,257.00"

1604,在建工程,0.00,0.00,0.00,0.00,0.00,0.00

1606,固定資產(chǎn)清理,0.00,0.00,0.00,0.00,0.00,0.00

1701,無形資產(chǎn),"71,500.00",0.00,0.00,0.00,"71,500.00",0.00

1702,累計(jì)攤銷,0.00,0.00,0.00,0.00,0.00,0.00

1801,長期待攤費(fèi)用,0.00,0.00,0.00,0.00,0.00,0.00

2001,短期借款,0.00,"250,000.00",0.00,0.00,0.00,"250,000.00"

2201,應(yīng)付票據(jù),0.00,"102,375.00",0.00,0.00,0.00,"102,375.00"

2202,應(yīng)付賬款,0.00,"529,378.00",0.00,0.00,0.00,"529,378.00"

2211,應(yīng)付職工薪酬,0.00,"86,661.70",0.00,"25,000.00",0.00,"111,661.70"

2221,應(yīng)交稅費(fèi),0.00,"75,193.70",650.00,"16,665.00",0.00,"91,208.70"

2231,應(yīng)付利息,0.00,0.00,0.00,0.00,0.00,0.00

2241,其他應(yīng)付款,0.00,"43,227.00",0.00,0.00,0.00,"43,227.00"

2501,長期借款,0.00,"430,200.00",0.00,0.00,0.00,"430,200.00"

2502,應(yīng)付債券,0.00,"50,000.00",0.00,0.00,0.00,"50,000.00"

2701,長期應(yīng)付款,0.00,"34,347.65",0.00,0.00,0.00,"34,347.65"

4001,實(shí)收資本,0.00,"3,100,000.00",0.00,0.00,0.00,"3,100,000.00"

4002,資本公積,0.00,"291,350.50",0.00,0.00,0.00,"291,350.50"

4101,盈余公積,0.00,"150,000.00",0.00,0.00,0.00,"150,000.00"

4103,本年利潤,0.00,0.00,"64,000.00","64,000.00",0.00,0.00

4104,利潤分配,0.00,"63,000.00",0.00,"25,035.00",0.00,"88,035.00"

5001,生產(chǎn)成本,"20,000.00",0.00,"20,100.00","30,100.00","10,000.00",0.00

5101,制造費(fèi)用,0.00,0.00,0.00,0.00,0.00,0.00

6001,主營業(yè)務(wù)收入,0.00,0.00,"64,000.00","64,000.00",0.00,0.00

6111,投資收益,0.00,0.00,0.00,0.00,0.00,0.00

6401,主營業(yè)務(wù)成本,0.00,0.00,"20,100.00","20,100.00",0.00,0.00

6402,其他業(yè)務(wù)成本,0.00,0.00,0.00,0.00,0.00,0.00

6403,營業(yè)稅金及附加,0.00,0.00,0.00,0.00,0.00,0.00

6601,銷售費(fèi)用,0.00,0.00,0.00,0.00,0.00,0.00

6602,管理費(fèi)用,0.00,0.00,"10,400.00","10,400.00",0.00,0.00

6603,財(cái)務(wù)費(fèi)用,0.00,0.00,120.00,120.00,0.00,0.00

6711,營業(yè)外支出,0.00,0.00,0.00,0.00,0.00,0.00

6801,所得稅費(fèi)用,0.00,0.00,"8,345.00","8,345.00",0.00,0.00

總計(jì),,"6,185,160.55","6,185,160.55","298,135.00","298,135.00","6,254,210.55","6,254,210.55"

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