Excel在財(cái)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(kù)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(zhǔn)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(kù)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(zhǎng)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(jì)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(wú)形資產(chǎn),71500,0,0,0,71500,0

1702,累計(jì)攤銷(xiāo),0,0,0,0,0,0

1801,長(zhǎng)期待攤費(fèi)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(fèi),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(zhǎng)期借款,0,430200,0,0,0,430200

2502,應(yīng)付債券,0,50000,0,0,0,50000

2701,長(zhǎng)期應(yīng)付款,0,34347.65,0,0,0,34347.65

4001,實(shí)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(rùn),0,0,64000,64000,0,0

4104,利潤(rùn)分配,0,63000,0,25035,0,88035

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

5101,制造費(fèi)用,0,0,0,0,0,0

6001,主營(yíng)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(yíng)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(yíng)業(yè)稅金及附加,0,0,0,0,0,0

6601,銷(xiāo)售費(fèi)用,0,0,0,0,0,0

6602,管理費(fèi)用,0,0,10400,10400,0,0

6603,財(cái)務(wù)費(fèi)用,0,0,120,120,0,0

6711,營(yíng)業(yè)外支出,0,0,0,0,0,0

6801,所得稅費(fèi)用,0