企业总账表

科目代码科目名称101现金102银行存款113应收账款114坏账准备121原材料124低值易耗品151固定资产155累计折旧201短期借款203应付账款221应交税金301实收资本313盈余公积321本年利润501营业收入502营业成本503营业费用504营业税金511管理费用512财务费用535所得税年月日凭证号科目代码科目名称摘要借方金额2004121p1102银行存款购买原材料p1121原材料购买原材料¥28,450.902004129p2101现金购买办公用品p2511管理费用购买办公用品¥310.002004129p3101现金营业收入¥5,000.00p3102银行存款营业收入¥8,600.00p3501营业收入营业收入20041210p4101现金存现金p4102银行存款存现金¥5,000.0020041215p5113应收账款贝海科技写字楼租金¥30,000.00p5501营业收入贝海科技写字楼租金20041217p6101现金提取现金¥14,000.00p6102银行存款提取现金20041220p7101现金发放工资p7503营业费用发放工资¥10,000.00p7511管理费用发放工资¥4,000.0020041230p8502营业成本结转成本¥54,320.00p8121原材料结转成本日记账20042004200420042004200420042004贷方金额借方合计贷方合计¥28,450.90¥159,680.90¥159,680.90¥310.00¥13,600.00¥5,000.00¥30,000.00¥14,000.00¥14,000.00¥54,320.00日记账200420042004200420042004200420042004121p1102p11212004129p2101p25112004129p3101p3102p350120041210p4101p410220041215p5113p550120041217p6101p610220041220p7101p7503p751120041230p8502p8121银行存款购买原材料########原材料购买原材料########现金购买办公用品¥310.00管理费用购买办公用品¥310.00现金营业收入########银行存款营业收入########营业收入营业收入########现金存现金########银行存款存现金########应收账款贝海科技写字楼租金########营业收入贝海科技写字楼租金########现金提取现金########银行存款提取现金########现金发放工资########营业费用发放工资########管理费用发放工资########营业成本结转成本########原材料结转成本########科目代码科目名称期初余额借方合计贷方合计期末余额101现金¥2,000.00¥19,000.00¥19,310.00¥1,690.00102银行存款¥601,200.00¥13,600.00¥42,450.90¥572,349.10113应收账款¥21,020.00¥30,000.00¥0.00¥51,020.00114坏账准备¥3,000.00¥0.00¥0.00¥3,000.00121原材料¥53,000.00¥28,450.90¥54,320.00¥27,130.90124低值易耗品¥12,220.00¥0.00¥0.00¥12,220.00151固定资产¥2,000,000.00¥0.00¥0.00¥2,000,000.00155累计折旧¥-500,000.00¥0.00¥0.00¥-500,000.00201短期借款¥-750,000.00¥0.00¥0.00¥-750,000.00203应付账款¥-84,000.00¥0.00¥0.00¥-84,000.00221应交税金¥-5,550.00¥0.00¥0.00¥-5,550.00301实收资本¥-1,300,000.00¥0.00¥0.00¥-1,300,000.00313盈余公积¥-27,000.00¥0.00¥0.00¥-27,000.00321本年利润¥0.00¥0.00¥0.00¥0.00501营业收入¥0.00¥0.00¥43,600.00¥-43,600.00502营业成本¥0.00¥54,320.00¥0.00¥54,320.00503营业费用¥0.00¥10,000.00¥0.00¥10,000.00504营业税金¥0.00¥0.00¥0.00¥0.00511管理费用¥0.00¥4,310.00¥0.00¥4,310.00512财务费用¥0.00¥0.00¥0.00¥0.00535所得税¥0.00¥0.00¥0.00¥0.00总账借方金额¥159,680.90贷方金额¥159,680.90借与贷的差额¥0.00是否平衡平衡试算平衡101现金########102银行存款########113应收账款########114坏账准备########121原材料########124低值易耗品########151固定资产########155累计折旧########201短期借款########203应付账款########221应交税金########301实收资本########313盈余公积########321本年利润¥0.00501营业收入¥0.00502营业成本¥0.00503营业费用¥0.00504营业税金¥0.00511管理费用¥0.00512财务费用¥0.00535所得税¥0.00#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!#VALUE!