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1、期中试题资料：某工厂 199X 年 X 月份发生以下各项经济业务：1 向一厂购入甲材料200 千克，每千克 129.20元，计 25,840元，增值税率 17，货款以银行存款支付。2以现金支付甲材料杂费160 元。3甲材料 200 千克验收入库，按实际成本转帐。4以银行支票 15,200元交纳上月销售税金。5以银行支票 30,000元归还临时借款。6收到二厂还来货款36,000元及税金 6,120 元，四厂还来货款60,000元及税金10,200元，存入银行。7购入劳防用品 100 元，增值税率 17%，以现金支付，并交车间使用。8仓库发出乙材料460 千克,每千克进价 100 元。其中 30
2、0 千克用以制造 B 产品,160千克用于制造 A 产品。9购入新机器一台，价值70,000元，增值税率 17，以银行支票支付。10售于二厂 A 产品 300 件，每件 180 元，计价款 54,000元，增值税率 17，货款尚未收到。11售于四厂 B 产品 100 件，每件 400 元，计价款 40,000元，增值税率 17，货款尚未收到。12购入即用的销售包装纸箱100只，每只 16 元，增值税率 17，以银行存款支付。13仓库发出甲材料 100 千克，每千克 130 元，用于制造 A 产品。14以银行支票支付车间设备修理费328 元。15以现金 80 元支付销售产品运杂费。16购入丁材料
3、 100 千克,验收入库,价款 2,400 元，增值税率 17%，以银行支票支付，同时按实际成本转帐。17仓库发出车间一般耗用的丁材料40 千克，每千克 24 元。18向三厂购入乙材料200 千克，价款 19,760 元，增值税率 17，以银行支票支付。19以银行支票支付乙材料装卸费240 元。20乙材料 200 千克验收入库，按实际成本转帐。21仓库发出甲材料 200 千克，每千克进价130 元，用于制造 B 产品。22向五厂购入丙材料300 千克，价款 11,820 元，增值税率 17%，货款尚未支付。23以银行存款支付丙材料价款11,820元，增值税率 17,上述丙材料 300 千克验收
4、入库,按实际成本转帐。24开出银行支票 l,000 元，提取现金。25以银行支票 330 元购买管理部门办公用品。26售出 A 产品 200 件，价款 36,000元，增值税率 17,货款存入银行。27以现金 40 元支付销售 A 产品装卸搬运费。28收到二厂货款 54,000元及税金 9,180元，存入银行。29收到四厂货款 40,000元及税金 6,800元，存入银行。30向三厂购入乙材料300 千克，价款 29,640 元，增值税率 17%，以银行支票支付。31乙材料 300 千克已验收入库，按实际成本转帐。32售出 B 产品 150件，价款 60,000元，增值税率 17，货款存入银行
5、。33以现金支付 B 产品销售运杂费 50 元。34购入会计用帐表凭证60 元，车间用文具用品84元(包括增值税率 17)，分别以现金支付。35仓库发出丙材料 150 千克,其中用 50 千克制造 A 产品,100 千克制造 B 产品。丙材料成本每千克40 元。36以银行支票 450 元支付车间机器修理费。37 管理部门人员出差回来报销差旅费l,290 元,已借支 1,500元，余款交回现金。38经批准报废清理旧机器一台，原值16,000元，已提折旧 15,360元。39以银行支票支付报废机器清理费用320 元。40报废机器残料出售，收入价款l,040 元，存入银行。41报废机器净收入 80
6、元转入营业外收入处理。42向银行提取现金 38,000元，用以发放工资。43以现金 38,000元发放工资。44售于二厂 A 产品 100 件，价款 36,000元，增值税率 17，货款尚未收到。45以现金 30 元支付 A 产品销售搬运费。46以银行支票支付职工医药费3,120元。47以银行支票支付本月份电费4,770元，其中车间生产用电3,978元，管理部门用电 792 元。48以银行支票支付本月份水费380 元，其中车间用水216 元，管理部门用水164 元。49结算本月职工工资 38,000元，其中生产工人工资27,200元(A 产品工人工资12,800 元，B 产品工人工资 14,4
7、00 元)；车间技术、管理人员工资5,800 元；行政管理部门人员工资5,000 元。50 计提本月固定资产折旧3,780元,其中车间固定资产折旧2,500元,行政管理部门固定资产折旧 1,280元51摊销本月份应负担的行政管理费用240 元。52预提本月份应负担银行借款利息600 元。53结转本月份制造费用，按生产工人工资比例分配计入A、B 产品生产成本。54结转已完工 A 产品 300 件，B 产品 400 件的实际生产成本。55结转已销产品生产成本：A 产品每件 126.46元，B 产品每件 273.44 元。56计算本月利润(用表结法、不转帐)，按利润额的 33%结算应交所得税。57按
8、净利润 10计提盈余公积金。要求：1按上列经济业务编制会计分录。2编制科目汇总表。记帐凭证汇总表 199年月日至日借方贷方现金银行存款物资采购原材料应收帐款其他应收款制造费用生产成本产成品文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4
9、S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC
10、4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 Z
11、C4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7
12、ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7
13、 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H
14、7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4
15、H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8待摊费用固定资产累计折旧固定资产清理主营业务成本营业费用管理费用财务费用短期借款应交税金应付工资应付福利费预提费用主营业务收入营业外收入所得税利润分配盈余公积合计期中试题答案1借：物资采购甲材料 25,840 应交税金增值税 4,392.80 贷：银行存款 30,232.80 2借：物资采购甲材料 160 贷：现金 160 3借：原材料 26,000 贷：物资采购 26,000 4借：应交税金 15,200 贷：银行存款 15,200 5借：短期借款 30,000 贷：银行存款
16、30,000 6借：银行存款 112,320 贷：应收帐款二厂 42,120 四厂 70,200 7借：制造费用劳防用品 117 贷：现金 117 8借：生产成本 A产品 16,000 B产品 30,000 贷：原材料乙材料 46,000 9借：固定资产 81,900 贷：银行存款 81,900 10 借：应收帐款二厂 63,180 贷：主营业务收入 A产品 54,000 应交税金增值税 9,180 文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2
17、T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W
18、2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5
19、W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C
20、5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5
21、C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG
22、5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:C
23、G5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A811 借：应收帐款四厂 46,800 贷：主营业务收入 B产品 40,000 应交税金增值税 6,800 12借：营业费用 1,600 应交税金应交增值税 272 贷：银行存款 1,872 13借：生产成本 A产品 13,000 贷：原材料甲材料 13,000 14借
24、：制造费用 328 贷：银行存款 328 15借：营业费用 80 贷：现金 80 16-1 借：物资采购丁材料 2,400 应交税金应交增值税 408 贷：银行存款 2,808 16-2借：原材料 2,400 贷：物资采购丁材料 2,400 17借：制造费用 960 贷：原材料丁材料 960 18 借：物资采购乙材料 19,760 应交税金应交增值税 3,359.20 贷：银行存款 23,119.20 19借：物资采购乙材料 240 贷：银行存款 240 20借：原材料乙材料 20,000 贷：物资采购乙材料 20,000 21借：生产成本 B产品 26,000 贷：原材料甲材料 26,000
25、 22借：物资采购丙材料 11,820 应交税金应交增值税 2,009.40 贷：应付帐款五厂 13,829.40 23-1借：应付帐款五厂 13,829.40 贷：银行存款 13,829.40 23-2借：原材料丙材料 11,820 贷：物资采购丙材料 11,820 24借：现金 1,000 贷：银行存款 1,000 25借：管理费用 330 贷：银行存款 330 26借：银行存款 42,120 贷：主营业务收入 A产品 36,000 应交税金应交增值税 6,120 27借：营业费用 A产品 40 贷：现金 40 文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2
26、X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A
27、2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10
28、A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S1
29、0A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S
30、10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4
31、S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC
32、4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A828借：银行存款 63,180 贷：应收帐款二厂 63,180 29借：银行存款 46,800 贷：应收帐款四厂 46,800 30借：物资采购乙材料
33、 29,640 应交税金应交增值税 5,038.80 贷：银行存款 34,678.80 31借：原材料乙材料 29,640 贷：物资采购乙材料 29,640 32借：银行存款 70,200 贷：主营业务收入 B产品 60,000 应交税金应交增值税 10,200 33借：营业费用 B产品 50 贷：现金 50 34借：管理费用 60 制造费用 84 贷：现金 144 35借：生产成本 A产品 2,000 B产品 4,000 贷：原材料丙材料 6,000 36 借：制造费用 450 贷：银行存款 450 37 借：管理费用 1,290 现金 210 贷：其他应收款 1,500 38 借：累计折旧
34、 15,360 固定资产清理 640 贷：固定资产 16,000 39借：固定资产清理 320 贷：银行存款 320 40借：银行存款 1,040 贷：固定资产清理 1,040 41借：固定资产清理 80 贷：营业外收入 80 42借：现金 38,000 贷：银行存款 38,000 43借：应付工资 38,000 贷：现金 38,000 44借：应收帐款二厂 42,120 贷：主营业务收入 A产品 36,000 应交税金应交增值税 6,120 45借：营业费用 30 贷：现金 30 46借：应付福利费 3,120 文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X
35、7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2
36、X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A
37、2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10
38、A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S1
39、0A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S
40、10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4
41、S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8贷：银行存款 3,120 47借：制造费用 3,978 管理费用 792 贷：银行存款 4,770 48借：制造费用 216 管理费用 164 贷：银行
42、存款 380 49借：生产成本 A产品 12,800 B产品 14,400 制造费用 5,800 管理费用 5,000 贷：应付工资 38,000 50 借：制造费用 2,500 管理费用 1,280 贷：累计折旧 3,780 51 借：管理费用 240 贷：待摊费用 240 52借：财务费用 600 贷：预提费用 600 53 制 造 费 用 本 期 发 生 额 合 计=14,433（元）制 造 费 用 分 配 率=14,433/27,200=0.530625 A产品应分配的制造费用=12,8000.530625=6,792（元）B产品应分配的制造费用=14,4000.530625=7,64
43、1（元）借：生产成本 A产品 6,792 B产品 7,641 贷：制造费用 14,433 54借：产成品 A产品 50,592 B产品 82,041 贷：生产成本 A产品 50,592 B产品 82,041 55借：主营业务成本 A产品 75,876 B产品 68,360 贷：产成品 A产品 75,876 B产品 68,360 56本月利润总额=主营业务收入-主营业务成本-营业费用-管理费用-财务费用+营业外收入 =226,000-144,236-1,800-600-9,156+80=70,288（元）本月应交所得税=本月利润 X33%=70,288 X33%=23,195.04（元）借：所得
44、税 23,195.40 贷：应交税金应交所得税 23,195.04 57 本月净利润=本月利润总额-本月应交所得税 =70,288-23,195.04=47,092.96（元）本月计提盈余公积=47,092.96 X10%=4,709.30（元）借：利润分配 4,709.30 文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 Z
45、C4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7
46、ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7
47、 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H
48、7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4
49、H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D
50、4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10D4H7 ZC4S10A2X7A8文档编码:CG5C5W2T1G4 HM2J10I10