1、ExcelExcel賬賬務務處處理理系系統(tǒng)統(tǒng)系系統(tǒng)統(tǒng)初初始始化化憑憑證證處處理理賬賬簿簿處處理理報報表表處處理理會計科目表收款憑證試算平衡表資產負債表初始余額表付款憑證科目匯總表利潤表轉張憑證總分類賬現(xiàn)金流量表記賬憑證清單明細分類賬特種日記賬期末處理系系統(tǒng)統(tǒng)維維護護結轉損益更改密碼期末結賬操作員權限設置期 初 余 額 表科目代碼科目名稱科目名稱科目名稱年初借余年初貸余1-11月借方累計1001庫存現(xiàn)金200.00635,687.001002銀行存款256,300.008,338,107.001003其他貨幣資金0.0011010101交易性金融資產康樂股票成本176,500.0026,500.

2、0011010201光華債券成本256,600.0034,700.0011010301利民債券成本101,900.0064,100.0011010401飛達股票成本112101應收票據(jù)齊都公司20,500.0099,120.00112102進華公司112201應收賬款進華公司242,000.001,328,000.00112202沙雷廠150,930.00839,592.00112203東升廠167,070.00251,743.00112301預付賬款廠房委外大修5,000.001132應收利息12210101其他應收款備用金金磊1,800.0010,100.0012210201職工借款王進1

3、22103鐵路局123101壞賬準備應收賬款計提壞賬準備1,680.00123102其他應收款計提壞賬準備123103應收票據(jù)計提壞賬準備140101材料采購原材料采購6,500.003,752,604.00140102低值易耗品采購91,300.001403原材料380,000.003,937,831.00140401材料成本差異原材料差異-25,600.00140402包裝物差異2,880.002,360.00140403低值易耗品差異-4,200.00300.00140501庫存商品ST70085,250.001,298,880.00(數(shù)量)275.004,400.00140502ST6

4、039,600.00875,200.00(數(shù)量)450.009,900.00140503ST9037,840.001,070,200.00(數(shù)量)880.0024,200.00140504ST833,650.00891,800.00(數(shù)量)672.0017,600.00140505380V13,680.00383,300.00(數(shù)量)12.00330.00140506346V244,800.00(數(shù)量)66.00140507605新產品140801委托加工物資新華板箱廠40,760.001411包裝物48,000.0038,400.00141201低值易耗品在庫160,000.00345,90

5、0.00141202在用120,000.00130,620.00141203攤銷-110,000.0074,180.001471存貨跌價準備148101待攤費用預付財產保險費10,480.0015010101持有至到期投資京能債券成本利息調整151101長期股權投資宇洋股票154,600.00160101固定資產生產用3,329,400.00344,600.0016010201非生產用房屋140,000.0016010301未使用設備71,600.0016010401租出設備27,000.00160201累計折舊計提折舊1,094,000.00160202盤虧轉銷折舊13,000.001602

6、03出售轉銷折舊12,000.00160204報廢轉銷折舊55,000.00160205毀損轉銷折舊160401在建工程出包技改工程124,600.00160402自制設備工程（356）12,469.60160403自營安裝工程（358）1605工程物資專用材料135,000.00160601固定資產清理轉入凈值23,000.00160602清理費用1,000.00160603其他支出160604轉出凈收益7,000.00160605繳納稅金160606出售價款160607殘料收入160608應收保險賠款160609其他收入160610轉出凈損失170101無形資產專利權135,400.001

7、702累計攤銷18010101長期待攤費用租入固定資產修理支出機器87,500.0018010102設備18,260.001811遞延所得稅資產420.00190101待處理財產損益待處理流動資產損益19,000.00190102待處理固定資產損益32,000.002001短期借款384,400.00220101應付票據(jù)黃豐廠220201應付賬款三星公司358,020.002,149,447.00220202紅旗廠31,980.001,130,483.00220203供電局99,000.00266,900.00220204大眾廠221101應付職工薪酬工資625,000.00221102職工福

8、利87,500.00221103社會保險費221104工會經費3,200.0014,950.00221105職工教育經費9,375.00221106辭退福利83,000.0082,860.0022210101應交稅費應交增值稅進項稅額 792,570.0022210102已交稅金318,898.0022210103銷項稅額8,100.0022210104進項稅額轉出222102應交房產稅1,750.006,140.00222103應交土地使用稅520.001,760.00222104應交城建稅900.0026,209.00222105應交所得稅82,530.00319,520.00222106

9、應交營業(yè)稅165.00222107應交教育費附加2,100.0012,781.00223101應付利息短期借款利息223102債券利息223201應付利潤國家209,680.00209,680.00223202法人52,420.0052,420.00224101其他應付款勞保事業(yè)處3,600.00224102房管局2401遞延收益250101長期借款本金996,672.00349,641.00250102利息調整25020101應付債券甲債券面值80,000.0025020102利息調整2,472.00309.0025020201乙債券面值33,800.0025020202利息調整250202

10、03應計利息4,056.00271101專項應付款國家專款400101實收資本國家資本2,251,200.00400102法人資本562,800.00400201資本公積資本溢價23,000.004101盈余公積98,952.004103本年利潤6,065,695.00410401利潤分配提取盈余公積410402應付利潤410403未分配利潤199,568.0050010101基本生產起動電動機直接材料100,246.003,080,054.0050010102直接人工12,170.00419,646.0050010103制造費用39,694.00875,506.0050010201605新產

11、品直接材料50010202直接人工50010203制造費用50010301218定單（346V）直接材料81,400.0085,070.0050010302直接人工28,420.0031,090.0050010303制造費用19,384.0023,040.0050010401225定單（380V）直接材料79,010.00158,440.0050010402直接人工32,920.0066,010.0050010403制造費用19,756.0039,612.0050010501236定單直接材料50010502直接人工50010503制造費用500201輔助生產機修車間93,717.005002

12、02工具車間19,260.0051010101制造費用一車間工資39,800.0051010102福利費5,572.0051010103折舊費168,400.0051010104修理費70,136.0051010105辦公費13,000.0051010106水電費155,240.0051010107物料消耗128,000.0051010108低值易耗品攤銷282,100.0051010109勞動保護費5,100.0051010110社會保險費51010111工會經費51010112職工教育經費51010113租賃費51010114差旅費3,398.0051010115保險費4,600.0051

13、010116其他費用51010201二車間工資2,000.0051010202福利費280.0051010203折舊費49,260.0051010204修理費924.0051010205辦公費640.0051010206水電費3,160.0051010207物料消耗2,436.0051010208低值易耗品攤銷2,900.0051010209勞動保護費180.0051010210社會保險費51010211工會經費51010212職工教育經費51010213租賃費51010214差旅費702.0051010215保險費170.0051010216其他費用51010301機修車間工資100.005

14、1010302福利費14.0051010303折舊費5,540.0051010304修理費51010305辦公費51010306水電費2,500.0051010307物料消耗1,549.0051010308低值易耗品攤銷74,180.0051010309勞動保護費51010310社會保險費51010311工會經費51010312職工教育經費51010313租賃費51010314差旅費51010315保險費2,830.0051010316其他費用51010401工具車間工資60.0051010402福利費8.0051010403折舊費3,651.0051010404修理費51010405辦公費5

15、1010406水電費1,600.0051010407物料消耗51010408低值易耗品攤銷51010409勞動保護費51010410社會保險費51010411工會經費51010412職工教育經費51010413租賃費51010414差旅費51010415保險費1,771.0051010416其他費用600101主營業(yè)務收入ST7001,704,270.00(數(shù)量)4,375.00600102ST601,247,280.00(數(shù)量)9,850.00600103ST901,524,620.00(數(shù)量)24,080.00600104ST81,264,400.00(數(shù)量)17,472.00600105

16、380V521,465.00(數(shù)量)332.00600106346V254,950.00(數(shù)量)66.00605101其他業(yè)務收入售原材料21,500.00605102售包裝物13,000.00605103固定資產出租3,300.00611101投資收益交易性金融資產36,000.00611102持有至到期投資11,000.00630101營業(yè)外收入處置固定資產收益7,000.00630102報廢毀損固定資產收益11,000.00630103出售無形資產收益630104罰款收入630105包裝物押金罰沒收入630106捐贈利得640101主營業(yè)務成本ST7001,295,630.0064010

17、2ST60872,300.00640103ST901,068,040.00640104ST8887,050.00640105380V385,780.00640106346V244,800.00640201其他業(yè)務成本售原材料20,540.00640202售包裝物12,900.00640203固定資產出租1,781.0064030101營業(yè)稅金及附加庫存商品ST7009,697.0064030102ST607,097.0064030103ST908,675.0064030104ST87,194.0064030105380V2,962.0064030106346V1,451.00640302售原材

18、料196.00640303售包裝物640304固定資產出租183.00660101銷售費用運輸費21,400.00660102包裝費3,200.00660103廣告費107,824.00660104其他費用80,000.00660201管理費用工資61,600.00660202福利費9,116.00660203折舊費26,368.00660204修理費9,950.00660205辦公費19,900.00660206水電費10,340.00660207物料消耗21,600.00660208低值易耗品攤銷4,180.00660209差旅費8,000.00660210運輸費20,680.006602

19、11保險費451.00660212存貨盤虧毀損7,000.00660213無形資產攤銷11,500.00660214養(yǎng)老保險費260,000.00660215研究開發(fā)費用116,800.00660216工會經費12,500.00660217失業(yè)保險費3,600.00660218職工教育經費9,375.00660219勞動保護費6,200.00660220稅金7,900.00660221其他費用6,615.00660301財務費用利息支出51,410.00660302金融機構手續(xù)費200.00660303其他670101資產減值損失存貨跌價準備670102壞賬準備671101營業(yè)外支出處置固定資

20、產損失5,700.00671102報廢毀損固定資產損失671103固定資產盤虧21,000.00671104出售無形資產損失671105賠償金、違約金671106子弟中學經費12,100.00671107公益救濟性捐贈30,000.00680101所得稅費用當期所得稅費用272,910.00680102遞延所得稅費用6901以前年度損益調整1-11月貸方累計期末借余期末貸余635,700.00187.008,356,981.60237,425.400.00126,200.0076,800.00235,000.0056,300.0085,000.0081,000.000.00109,420.00

21、10,200.000.001,328,600.00241,400.00838,992.00151,530.00260,313.00158,500.005,000.000.0011,500.00400.000.000.001,680.000.003,754,104.005,000.0091,300.000.003,767,831.00550,000.00-47,600.0022,000.00240.005,000.00-1,900.00-2,000.001,295,630.0088,500.004,375.00300.00872,300.0042,500.009,850.00500.001,06

22、8,040.0040,000.0024,080.001,000.00887,050.0038,400.0017,472.00800.00385,780.0011,200.00期 初 余 額 表332.0010.00244,800.000.0066.000.000.0040,760.000.0036,400.0050,000.00355,900.00150,000.00150,620.00100,000.0069,180.00-105,000.000.0010,100.00380.000.000.00154,600.00124,000.003,550,000.00140,000.0071,600

23、.0027,000.00255,000.001,349,000.000.0013,000.000.0012,000.000.0055,000.000.00124,600.000.0012,469.600.005,000.00130,000.0023,000.001,000.000.007,000.000.0025,000.0025,000.00300.00300.000.000.005,700.005,700.00135,400.0011,500.0011,500.0027,500.0060,000.00760.0017,500.00420.0019,000.000.0032,000.000.

24、0060,600.00445,000.000.002,107,427.00316,000.001,172,503.0074,000.00173,900.006,000.000.00625,000.000.0087,500.000.000.0012,500.00750.009,375.000.0087,500.0087,640.00792,570.00318,898.001,113,752.001,121,852.002,616.002,616.006,160.001,770.001,740.00500.0026,219.00910.00272,910.0035,920.00165.000.00

25、11,071.00390.0020,280.0020,280.000.000.000.003,600.000.000.000.00647,031.0080,000.002,163.0033,800.000.004,056.000.002,251,200.00562,800.0023,000.0098,952.006,619,785.00554,090.000.000.00199,568.002,895,300.00285,000.00413,580.0018,236.00827,200.0088,000.000.000.000.00144,310.0022,160.0059,266.00244

26、.0041,224.001,200.00227,090.0010,360.0098,642.00288.0057,568.001,800.000.000.000.0093,717.000.0019,260.000.0039,800.000.005,572.000.00168,400.000.0070,136.000.0013,000.000.00155,240.000.00128,000.000.00282,100.000.005,100.000.000.000.000.000.003,398.000.004,600.000.000.002,000.000.00280.000.0049,260

27、.000.00924.000.00640.000.003,160.000.002,436.000.002,900.000.00180.000.000.000.000.000.00702.000.00170.000.000.00100.000.0014.000.005,540.000.000.000.002,500.000.001,549.000.0074,180.000.000.000.000.000.000.000.002,830.000.000.0060.000.008.000.003,651.000.000.000.001,600.000.000.000.000.000.000.000.

28、000.000.001,771.000.000.001,704,270.000.004,375.000.001,247,280.000.009,850.000.001,524,620.000.0024,080.000.001,264,400.000.0017,472.000.00521,465.000.00332.000.00254,950.000.0066.000.0021,500.000.0013,000.000.003,300.000.0036,000.000.0011,000.000.007,000.000.0011,000.000.000.000.000.000.001,295,63

29、0.000.00872,300.000.001,068,040.000.00887,050.000.00385,780.000.00244,800.000.0020,540.000.0012,900.000.001,781.000.009,697.000.007,097.000.008,675.000.007,194.000.002,962.000.001,451.000.00196.000.000.00183.000.0021,400.000.003,200.000.00107,824.000.0080,000.000.0061,600.000.009,116.000.0026,368.00

30、0.009,950.000.0019,900.000.0010,340.000.0021,600.000.004,180.000.008,000.000.0020,680.000.00451.000.007,000.000.0011,500.000.00260,000.000.00116,800.000.0012,500.000.003,600.000.009,375.000.006,200.000.007,900.000.006,615.000.0051,410.000.00200.000.000.000.000.005,700.000.000.0021,000.000.000.000.00

31、12,100.000.0030,000.000.00272,910.000.000.000.00總 賬科目代碼科目名稱年初借余年初貸余1-11月借方累計1-11月貸方累計1001庫存現(xiàn)金200.00635,687.00635,700.001002銀行存款256,300.008,338,107.008,356,981.601003其他貨幣資金0.001101交易性金融資產535,000.00125,300.00446,200.001121應收票據(jù)20,500.0099,120.00109,420.001122應收賬款560,000.002,419,335.002,427,905.001123預付

32、賬款0.005,000.001132應收利息0.001221其他應收款1,800.0010,100.0011,500.001231壞賬準備0.001,680.001401材料采購6,500.003,843,904.003,845,404.001403原材料380,000.003,937,831.003,767,831.001404材料成本差異(26,920.00)2,660.00(49,260.00)1405庫存商品210,020.004,764,180.004,753,600.001408委托加工物資0.0040,760.0040,760.001411包裝物48,000.0038,400.0

33、036,400.001412低值易耗品170,000.00550,700.00575,700.001471存貨跌價準備0.001481待攤費用10,480.0010,100.001501持有至到期投資0.001511長期股權投資154,600.001601固定資產3,568,000.00344,600.00124,000.001602累計折舊0.001,094,000.0080,000.00255,000.001604在建工程0.00137,069.60124,600.001605工程物資135,000.005,000.001606固定資產清理0.0031,000.0031,000.00170

34、1無形資產135,400.001702累計攤銷0.0011,500.001801長期待攤費用87,500.0018,260.0028,260.001811遞延所得稅資產420.001901待處理財產損益0.0051,000.0051,000.002001短期借款0.00384,400.0060,600.002201應付票據(jù)0.002202應付賬款0.00489,000.003,546,830.003,453,830.002211應付職工薪酬0.0086,200.00819,685.00821,875.002221應交稅費0.0095,900.001,478,043.001,434,633.00

35、2231應付利息0.0020,280.002232應付利潤0.00262,100.00262,100.002241其他應付款0.003,600.003,600.002401遞延收益0.002501長期借款0.00996,672.00349,641.002502應付債券0.00120,328.00309.002711專項應付款0.004001實收資本0.002,814,000.004002資本公積0.0023,000.004101盈余公積0.0098,952.004103本年利潤0.006,065,695.006,619,785.004104利潤分配0.00199,568.005001基本生產4

36、13,000.004,778,468.004,764,180.005002輔助生產0.00112,977.00112,977.005101制造費用0.001,031,801.001,031,801.006001主營業(yè)務收入0.006,516,985.006,516,985.006051其他業(yè)務收入0.0037,800.0037,800.006111投資收益0.0047,000.0047,000.006301營業(yè)外收入0.0018,000.0018,000.006401主營業(yè)務成本0.004,753,600.004,753,600.006402其他業(yè)務成本0.0035,221.0035,221.

37、006403營業(yè)稅金及附加0.0037,455.0037,455.006601銷售費用0.00212,424.00212,424.006602管理費用0.00633,675.00633,675.006603財務費用0.0051,610.0051,610.006701資產減值損失0.006711營業(yè)外支出0.0068,800.0068,800.006801所得稅費用0.00272,910.00272,910.006901以前年度損益調整0.00期末借余期末貸余187.00237,425.40214,100.0010,200.00551,430.005,000.00400.001,680.005,

38、000.00550,000.0025,000.00220,600.000.0050,000.00145,000.000.00380.00154,600.003,788,600.001,269,000.0012,469.60130,000.000.000.00135,400.0011,500.0077,500.00420.000.00445,000.00396,000.0088,390.0052,490.0020,280.00總 賬647,031.00120,019.000.002,814,000.0023,000.0098,952.00554,090.00199,568.00427,288.0

39、0記記賬賬憑憑證證清清單單2 20 00 09 9年年1 12 2月月編號 附件 月日 憑證號摘要科目編碼一級科目二級科目三級科目00011121 轉1 沖銷上月暫估料1403原材料00011121 轉1 沖銷上月暫估料220201應付賬款三星公司00022121 付1 購臺河廠原材料140101材料采購原材料采購00022121 付1 購臺河廠原材料22210101應交稅費應交增值稅進項稅額00022121 付1 購臺河廠原材料1002銀行存款0600032122 付2 支付三星公司料款140101材料采購原材料采購00032122 付2 支付三星公司料款22210101應交稅費應交增值稅進

40、項稅額00032122 付2 支付三星公司料款1002銀行存款0600041123 收1 收貨款112203應收賬款東升廠00041123 收1 收回貨款1002銀行存款0100041123 收2 收回代墊運費112203應收賬款東升廠00041123 收2 收回代墊運費1002銀行存款0500052124 收3 出售康樂股票11010101交易性金融資產 康樂股票成本00052124 收3 出售康樂股票611101投資收益交易性金融資產00052124 收3 出售康樂股票1002銀行存款2100061124 付3 支付紅旗廠料款220202應付賬款紅旗廠00061124 付3 支付紅旗廠料款

41、1002銀行存款0600071124 付4 支付三星公司料款220201應付賬款三星公司00071124 付4 支付三星公司料款1002銀行存款0600082125 轉2 向沙雷廠銷售ST60,500臺 112202應收賬款沙雷廠00082125 轉2 向沙雷廠銷售ST60,500臺 112202應收賬款沙雷廠00082125 轉2 向沙雷廠銷售ST60,500臺 600102主營業(yè)務收入ST6000082125 轉2 向沙雷廠銷售ST60,500臺 22210103應交稅費應交增值稅銷項稅額00092125 收4 向市機械廠出售ST700,200臺22210103應交稅費應交增值稅銷項稅額0

42、0092125 收4 向市機械廠出售ST700,200臺600101主營業(yè)務收入ST70000092125 收4 向市機械廠出售ST700,200臺1002銀行存款0100102127 轉3 金磊報銷差旅費660209管理費用差旅費00102127 轉3 金磊報銷差旅費12210101其他應收款備用金金磊00111127 收5 金磊交回差旅費余款12210101其他應收款備用金金磊00111127 收5 金磊交回差旅費余款1001庫存現(xiàn)金0500121127 收6 到期銀行承兌匯票電劃 112101應收票據(jù)齊都公司00121127 收6 到期銀行承兌匯票電劃 1002銀行存款010013112

43、8 轉4 委托市新華板箱廠加工木箱140801委托加工物資新華板箱廠00131128 轉4 委托市新華板箱廠加工木箱1403原材料00141128 轉5 結轉材料成本差異140801委托加工物資新華板箱廠00141128 轉5 結轉材料成本差異140401材料成本差異原材料差異00151128 轉6 從三星公司購入原材料 140101材料采購原材料采購00151128 轉6 從三星公司購入原材料 22210101應交稅費應交增值稅進項稅額00151128 轉6 從三星公司購入原材料 220201應付賬款三星公司00151128 轉6 從三星公司購入原材料 220201應付賬款三星公司00161

44、128 收7 國家撥入試制605號新產品撥款271101專項應付款國家專款00161128 收7 國家撥入試制605號新產品撥款1002銀行存款3400171128 付5 交納上月應交增值稅、城建稅、教育費附加22210102應交稅費應交增值稅已交稅金00171128 付5 交納上月應交增值稅、城建稅、教育費附加222104應交稅費應交城建稅00171128 付5 交納上月應交增值稅、城建稅、教育費附加222107應交稅費應交教育費附加00171128 付5 交納上月應交增值稅、城建稅、教育費附加1002銀行存款1100181128 付6 交納上月所得稅222105應交稅費應交所得稅00181

45、128 付6 交納上月所得稅1002銀行存款11001921210 付7 向市振華研究所購入一項專利170101無形資產專利權001921210 付7 向市振華研究所購入一項專利1002銀行存款26002011210 收8 收到沙雷廠的貨款112202應收賬款沙雷廠002011210 收8 收到沙雷廠的貨款1002銀行存款01002121210 收9 出售未使用機床1002銀行存款23002121210 收9 出售未使用機床22210103應交稅費應交增值稅銷項稅額002121210 收9 出售未使用機床160606固定資產清理出售價款002211210 收10 向銀行借入臨時借款2001短期

46、借款002211210 收10 向銀行借入臨時借款1002銀行存款33002311210 轉7 出售未使用機床160601固定資產清理轉入凈值002311210 轉7 出售未使用機床160203累計折舊出售轉銷折舊002311210 轉7 出售未使用機床16010301固定資產未使用設備002311210 轉7 出售未使用機床16010301固定資產未使用設備00241210 轉8 結轉固定資產清理671101營業(yè)外支出處置固定資產損失00241210 轉8 結轉固定資產清理160610固定資產清理轉出凈損失002511210 轉9 領用工程物資660204管理費用修理費002511210 轉

47、9 領用工程物資160501工程物資專用材料002621210 轉10 向青達市黃豐廠購原材料 140101材料采購原材料采購002621210 轉10 向青達市黃豐廠購原材料 22210101應交稅費應交增值稅進項稅額002621210 轉10 向青達市黃豐廠購原材料 220101應付票據(jù)黃豐廠002621210 轉10 向青達市黃豐廠購原材料 220101應付票據(jù)黃豐廠002711211 轉11 長期借款利息，轉入借款戶660301財務費用利息支出002711211 轉11 長期借款利息，轉入借款戶250102長期借款利息調整002821211 付8 從市證券所購入京能債券 1501010

48、2持有至到期投資 京能債券利息調整002821211 付8 從市證券所購入京能債券 15010101持有至到期投資 京能債券成本002821211 付8 從市證券所購入京能債券 1002銀行存款27002911211 付9 從三星公司購入原材料 1002銀行存款06002911211 付9 從三星公司購入原材料 220201應付賬款三星公司003011212 付10 支付廠房委外大修余款 112301預付賬款廠房委外大修003011212 付10 支付廠房委外大修余款 1002銀行存款12003111212 付11 從市東房廠購入工具140102材料采購低值易耗品采購003111212 付11

49、 從市東房廠購入工具22210101應交稅費應交增值稅進項稅額003111212 付11 從市東房廠購入工具1002銀行存款06003211212 付12 支付605號新產品設計費271101專項應付款國家專款003211212 付12 支付605號新產品設計費1002銀行存款42003321212 付13 從市奉陽廠購入原材料 1002銀行存款06003321212 付13 從市奉陽廠購入原材料 140101材料采購原材料采購003321212 付13 從市奉陽廠購入原材料 22210101應交稅費應交增值稅進項稅額003421212 轉12 委托市建筑公司廠房大修 660204管理費用修理

50、費003421212 轉12 委托市建筑公司廠房大修 112301預付賬款廠房委外大修003521212 轉13 工具驗收入庫141201低值易耗品在庫003521212 轉13 工具驗收入庫140102材料采購低值易耗品采購003611213 轉14 銷售ST90,ST8,包裝木箱 112201應收賬款進華公司003611213 轉14 銷售ST90,ST8,包裝木箱 112201應收賬款進華公司003611213 轉14 銷售ST90,ST8,包裝木箱 112201應收賬款進華公司003611213 轉14 銷售ST90,ST8,包裝木箱 112201應收賬款進華公司003611213 轉

51、14 銷售ST90,ST8,包裝木箱 600103主營業(yè)務收入ST90003611213 轉14 銷售ST90,ST8,包裝木箱 600104主營業(yè)務收入ST8003611213 轉14 銷售ST90,ST8,包裝木箱 605102其他業(yè)務收入售包裝物003611213 轉14 銷售ST90,ST8,包裝木箱 22210103應交稅費應交增值稅銷項稅額003711213 付14 代墊運費112201應收賬款進華公司003711213 付14 代墊運費1002銀行存款12003821214 付15 加工木箱140801委托加工物資新華板箱廠003821214 付15 加工木箱22210101應交

52、稅費應交增值稅進項稅額003821214 付15 加工木箱1002銀行存款06003931214 付16 用國家專款購置設備160101固定資產生產用003931214 付16 用國家專款購置設備22210101應交稅費應交增值稅進項稅額003931214 付16 用國家專款購置設備1002銀行存款42004021214 收11 向市夾進廠銷售原材料 605101其他業(yè)務收入售原材料004021214 收11 向市夾進廠銷售原材料 22210103應交稅費應交增值稅銷項稅額004021214 收11 向市夾進廠銷售原材料 1002銀行存款01004111214 轉15 木箱包裝物入庫1411包

53、裝物004111214 轉15 木箱包裝物入庫140801委托加工物資新華板箱廠00421214 轉16 結轉材料成本差異140801委托加工物資新華板箱廠00421214 轉16 結轉材料成本差異140402材料成本差異包裝物差異00431214 轉17 結轉專款271101專項應付款國家專款00431214 轉17 結轉專款400201資本公積資本溢價004421215 轉18 收到外商捐贈設備160101固定資產生產用004421215 轉18 收到外商捐贈設備22210101應交稅費應交增值稅進項稅額004421215 轉18 收到外商捐贈設備2401遞延收益004421215 轉18

54、 收到外商捐贈設備2401遞延收益004521215 轉19 領用原材料，結轉差異 160402在建工程自制設備工程（356#）004521215 轉19 領用原材料，結轉差異 160402在建工程自制設備工程（356#）004521215 轉19 領用原材料，結轉差異 1403原材料004521215 轉19 領用原材料，結轉差異 140401材料成本差異原材料差異004611215 轉20 自制設備本月耗用的加工費用160402在建工程自制設備工程（356#）004611215 轉20 自制設備本月耗用的加工費用500201輔助生產機修車間004711215 轉21 完工，固定資產交付一車

55、間使用160101固定資產生產用004711215 轉21 完工，固定資產交付一車間使用160402在建工程自制設備工程（356#）004811215 收12 收到沙雷廠的貨款112202應收賬款沙雷廠004811215 收12 收到沙雷廠的貨款1002銀行存款01004911215 收13 收到進華公司貨款1002銀行存款01004911215 收13 收到進華公司貨款112201應收賬款進華公司005021215 收14 向河匯市機械廠出售ST700600101主營業(yè)務收入ST700005021215 收14 向河匯市機械廠出售ST70022210103應交稅費應交增值稅銷項稅額00502

56、1215 收14 向河匯市機械廠出售ST7001002銀行存款01005121216 付17 向市探索雜志社付款660205管理費用辦公費005121216 付17 向市探索雜志社付款1002銀行存款12005211216 付18 管理部門訂報660205管理費用辦公費005211216 付18 管理部門訂報1001庫存現(xiàn)金12005311216 付19 提現(xiàn)做零星支出1001庫存現(xiàn)金100005311216 付19 提現(xiàn)做零星支出1002銀行存款100005411217 付20 以現(xiàn)金支付職工王進借款 12210201其他應收款職工借款王進005411217 付20 以現(xiàn)金支付職工王進借款

57、1001庫存現(xiàn)金12005511218 付21 開出現(xiàn)金支票向銀行提現(xiàn) 1001庫存現(xiàn)金100005511218 付21 開出現(xiàn)金支票向銀行提現(xiàn) 1002銀行存款100005611218 付22 購買飛達股票11010401交易性金融資產 飛達股票成本005611218 付22 購買飛達股票611101投資收益交易性金融資產005611218 付22 購買飛達股票1002銀行存款27005721218 收15 收回光華債券本金和利息 11010401交易性金融資產 光華債券成本005721218 收15 收回光華債券本金和利息 1002銀行存款21005721218 收16 收回光華債券本金和

58、利息 611101投資收益交易性金融資產005721218 收16 收回光華債券本金和利息 1002銀行存款22005811219 付23 發(fā)放本月工資221101應付職工薪酬工資005811219 付23 發(fā)放本月工資1001庫存現(xiàn)金08005921219 付24 支付違約金、賠償金671105營業(yè)外支出賠償金、違約金005921219 付24 支付違約金、賠償金1002銀行存款12006021219 轉22 結算本月扣款221101應付職工薪酬工資006021219 轉22 結算本月扣款221101應付職工薪酬工資006021219 轉22 結算本月扣款224101其他應付款勞保事業(yè)處00

59、6021219 轉22 結算本月扣款224102其他應付款房管局006111219 轉23 鐵路局賠償運輸途中損失 122103其他應收款鐵路局006111219 轉23 鐵路局賠償運輸途中損失 122103其他應收款鐵路局006111219 轉23 鐵路局賠償運輸途中損失 140101材料采購原材料采購006111219 轉23 鐵路局賠償運輸途中損失 22210104應交稅費應交增值稅進項稅額轉出006221221 付25 支付代扣款224102其他應付款房管局006221221 付25 支付代扣款1002銀行存款12006321222 付26 支付清理費用160602固定資產清理清理費用

60、006321222 付26 支付清理費用1002銀行存款29006411222 轉24 報廢一車間一臺機器160601固定資產清理轉入凈值006411222 轉24 報廢一車間一臺機器160204累計折舊報廢轉銷折舊006411222 轉24 報廢一車間一臺機器160101固定資產生產用006411222 轉24 報廢一車間一臺機器160101固定資產生產用006511222 轉25 殘料收入材料庫1403原材料006511222 轉25 殘料收入材料庫160607固定資產清理殘料收入00661222 轉26 報廢機器凈損失671102營業(yè)外支出報廢毀損固定資產損失00661222 轉26 報