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1、.1 可编辑修改，可打印别找了你想要的都有！精品教育资料全册教案，试卷，教学课件，教学设计等一站式服务全力满足教学需求，真实规划教学环节最新全面教学资源，打造完美教学模式最全第章：资产第节：货币资金1办理银行汇票银行本票信用卡信用证保证金存出投资外埠存款款将款项存入银行借：其他货币资金银行汇票银行本票信用卡信用证保证金存出投资款外埠存款贷：银行存款2持银行汇票银行本票信用卡信用证保证金存出投资款外埠存款买材料等借：原材料应交税费应交增值税(进项)贷：其他货币资金银行汇票银行本票信用卡信用证保证金存出投资款外埠存款3销货收到银行汇票银行本票信用卡信用证保证金存出投资款外埠存款借：其他货币资金银行
2、汇票银行本票信用卡信用证保证金存出投资款外埠存款.2 贷：主营业务收入应交税费应交增值税(销项)4退回多余的银行汇票借：银行存款贷：其他货币资金银行汇票银行本票信用卡信用证保证金存出投资款外埠存款5用银行汇票银行本票信用卡信用证保证金存出投资款外埠存款买办公用品借：管理费用贷：其他货币资金银行汇票银行本票信用卡信用证保证金存出投资款外埠存款6持银行汇票银行本票信用卡信用证保证金存出投资款外埠存款购股票借：交易性金融资产投资收益贷：银行汇票银行本票信用卡信用证保证金存出投资款外埠存款7持银行汇票银行本票信用卡信用证保证金存出投资款外埠存款支付招待费借：管理费用贷：其他货币资金银行汇票银行本票信用
3、卡信用证保证金存出投资款外埠存款8现金盘盈借：库存现金（银行存款）贷：待处理财产损益批准后；借：待处理财产损益贷：其他应付款营业外收入(无法查明原因)9现金短缺；借：待处理财产损益贷：库存现金（银行存款）批准后；借：其他应收款-XX 管理费用(无法查明原因)贷：待处理财产损益第二节：交易性金融资产1取得时：借：交易性金融资产成本应收利息(应收股利)投资收益贷：银行存款(其他货币资金存出投资款)2确认股利和利息收入：（1）收到买价中包含的股利和利息借：银行存款（其他货币资金存出投资款）贷：应收股利（应收利息）（2）持有期间享有的股利和利息借：应收股利（应收利息）贷：投资收益3收到股利和利息：借：
4、银行存款贷：应收股利（应收利息）4公允价上升：借：交易性金融资产公允价值变动贷：公允价值变动损益5公允价下降：借：公允价值变动损益贷：交易性金融资产公允价值变动6出售：投资收益 出售的公允价值初始入账金额（1）按售价与账面余额之差确认投资收益借：银行存款贷：交易性金融资产成本交易性金融资产公允价值变动投资收益文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T
5、10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2
6、T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C
7、2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10
8、C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G1
9、0C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G
10、10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9
11、G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3.3（2）按初始成本与账面余额之差确认投资收益、损失借：（贷）公允价值变动损益贷：（借）投资收益第三节：应收及应付款项一应收票据1应收票据(因债务人抵偿债务取得的或收到偿还货款的票据)借：应收票据贷：应收账款2企业销售商品取得的商业汇票借：应收票据（面值）贷：主营业务收入应交税费应交增值税(销项税额)3收回款项借：银行存款贷：应收票据4到期未收回借：应收账款贷
12、：应收票据5应收票据转让（未到期背书转让）借：原材料材料采购库存商品应交税费应交增值税(进项税额)贷：应收票据如有差额“借”后“贷”银行存款6票据贴现借：银行存款财务费用贷：应收票据二应收账款1应收账款(销售商品提供劳务收取的款项（赊销）)借：应收账款贷：主营业务收入应交税费应交增值税(销项税额)2代垫运费借：应收账款贷：银行存款收回货款借：银行存款贷：应收账款发生现金折扣借：银行存款财务费用贷：应收账款改用商业汇票结算借：应收票据贷：应收账款三预付账款预付账款(向单位预付款项)借：预付账款贷：银行存款收到所购物资借：原材料材料采购库存商品应交税费应交增值税(进项税额)文档编码:CK7P9G1
13、0C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G
14、10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9
15、G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P
16、9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7
17、P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK
18、7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:C
19、K7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3.4 贷：预付账款补足款项（预付货款）借：银行存款贷：预付账款其他应收款发生时：借：其他应收款贷
20、：材料采购银行存款收回时：借：银行存款贷：其他应收款应收账款的减值当期应计提的坏账转杯当期按应收款项计算应提坏账准备金额（或）“坏账准备”科目的贷方（或借方）余额应收账款坏账准备余额（应收账款账面余额未来现金流量的现值）坏账准备调整前贷方余额（如果为贷方余额，则减负数）直接法(确认坏账)：借：资产减值损失坏账损失贷：应收账款备抵法：1正数补提计提坏账准备借：资产减值损失计提的坏账准备贷：坏账准备负数冲销冲减多计提坏账准备借：坏账准备贷：资产减值损失计提的坏账准备2应收款项作坏账转销发生坏账确认借：坏账准备贷：应收账款3已确认的坏账又收回借：应收账款贷：坏账准备借：银行存款贷：应收账款或借：银行
21、存款贷：坏账准备第四节：存货()存货的账务处理(以原材料为例)存货的成本=采购成本+加工成本+其他成本采购成本=购买价款+相关税费+运算费+装卸费+保险费+其他可归属于存货采购成本的费用1按实际成本核算(1)购入原材料的账务处理款付货已到借：原材料应交税费应交增值税(进项税额)贷：银行存款款付货未到借：在途物资应交税费应交增值税(进项税额)贷：银行存款货到款未付A收到发票借：原材料应交税费应交增值税(进项税额)文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK
22、7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:C
23、K7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:
24、CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码
25、:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编
26、码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档
27、编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文
28、档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3.5 贷：应付账款B月末未收到发票，按暂估价入账，下月初用红字冲回借：原材料(暂估价值)贷：应付账款(暂估价值)下月初做相反分录借：应付账款贷：原材料()发出原材料的账务处理借：生产成本(产品领用材料)制造费用(车间领用材料)管理费用(管理部门领用材料)销售
29、费用(销售部门领用材料)在建工程(工程领用材料)贷：原材料2按计划成本核算(1)采购材料时按实际成本入账借：材料采购(实际成本)应交税费应交增值税(进项税额)贷：银行存款(等)(2)材料入库时按计划成本入账借：原材料(计划成本)贷：材料采购(计划成本)(3)结转入库材料的成本差异超支差借：材料成本差异(超支差)贷：材料采购节约差借：材料采购贷：材料成本差异(节约差)(4)发出材料时律按计划成本借：生产成本(产品领用材料)制造费用(车间领用材料)管理费用(管理部门领用材料)销售费用(销售部门领用材料)在建工程(工程领用材料)贷：原材料(计划成本)(5)结转发出材料的成本差异，根据差异率计算发出材
30、料应负担的差异额差异率=月初结存材料的成本差异本月收入材料的成本差异/月初结存材料的计划成本本月收入材料的计划成本 100发出材料应负担的差异额=发出材料的计划成本差异率发出材料的实际成本=发出材料的计划成本差异额超支差借：生产成本(产品领用材料)基本生产成本辅助生产成本制造费用(车间领用材料)管理费用(管理部门领用材料)销售费用(销售部门领用材料)在建工程(工程领用材料)贷：材料成本差异(超支差)(6)包装物生产领用包装物借：生产成本材料成本差异(借方或贷方)贷：周转材料包装物随同商品出售不单独计价的包装物文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3
31、文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C
32、3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3
33、C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F
34、3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5
35、F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B
36、5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2
37、B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3.6 借：销售费用（实际成本）贷：周转材料包装物按其差额”借”或”贷”材料成本差异随同商品出售单独计价的包装物出售单独加加包装物借：银行存款贷：其他业务收入应
38、交税费应交增值税（销项税额）结转所售单独计价包装物的成本借：其他业务成本贷：周转材料包装物材料成本差异(7)低值易耗品五五摊销法领用借：周转材料低值易耗品贷：周转材料低值易耗品在库领用时摊销其价值的一半借：制造费用贷：周转材料低值易耗品摊销报废时摊销其价值的一半借：制造费用贷：周转材料低值易耗品摊销同时借：周转材料低值易耗品摊销贷：周转材料低值易耗品在用(8)委托加工物资发出物资发出材料时：借：委托加工物资（实际）贷：原材料（计划）或“借”或“贷”材料成本差异借方节约贷方超支支付加工费、运杂费等：借：委托加工物资应交税费应交增值税（进项税额）贷：银行存款材料成本差异加工完成验收入库商品入库时：
39、借：原材料（计划）/周转材料低值易耗品贷：委托加工物资或“借”或“贷”材料成本差异(9)库存商品验收入库商品借：库存商品贷：生产成本销售商品借：主营业务收入贷：库存商品月末，应分摊己销商品的进销差价借：商品进销差价贷：主营业务成本商品流通企业发出存货文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编
40、码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档
41、编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文
42、档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3
43、文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C
44、3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3
45、C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F
46、3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3.7 毛利率法销售成本 销售净额销售净额毛利率销售净额（毛利率）期末存货成本期初存货成本本期销售成本售价金额法本期销售产品的实际成本本期商品销售收入本期已销售商品应分摊进销差价期末结存商品的实际成本期初库存商品的进价成本本期购进商品的进价成本本期销售商品的实际成本本期销售商品的成本（进价）进价率（期初进价本期销售商品的实际成本（进价）/（期初售价本期购入的售价）100本期销售成本本期收入（售价）进价率(二)存货的清查盘
47、盈批准前借：原材料(等)贷：待处理财产损溢盘亏借：待处理财产损溢贷：原材料应交税费应交增值税(进项税额转出)批准后借：待处理财产损溢贷：管理费用(无法查明原因)借：原材料（残料入库）其他应收款（保险或过失赔偿）管理费用（一般经营损失）营业外支出（非常损失）贷：待处理财产损溢附注：非常损失材料要负担增值税借：营业外支出贷：待处理财产损益待处理流动资产损益应交税费应交增值税（进项税额转出）(三)存货减值可变现净值 存货的估计售价进一步加工成本估计销售费用和以及相关税费当期应计提的存货跌价准备（存货成本可变现净值）存货跌价准备已有贷方余额存货跌价准备的会计处理：当存货成本高于其可变现净值时，企业应当
48、按照存货可变现净值低于成本的差额（补提）借：资产减值损失计提的存货跌价准备贷：存货跌价准备转回已计提的存货跌价准备金额时，按恢复增加的金额借：存货跌价准备贷：资产减值损失计提的存货跌价准备企业结转存货销售成本时，对于以计提存货跌价准备借：存货跌价准备贷：主营业务成本其他业务成本(四)存货发出计价方法a个别计价法 b 先进先出法 c 全月一次加权平均法加权平均单价实际成本/存货数量发出存货实际成本发出数量加权平均单价d移动平均法存货单位成本（原有库存存货实际成本本次进货的实际成本）/（原有库存存货数量本次进货数量）本次发出存货成本本次发出存货数量本次发货前存货的单位成本本月月末库存存货成本月末库
49、存存货数量本月月末存货单位成本第五节：长期股权投资一采用成本法核算的长期股权投资的账务处理1长期股权投资初始投资成本的确定（取得长期股权投资）借：长期股权投资应收股利(实际支付的价款或时价中包含的已宣告但尚未发放的现金股利或利润)贷：银行存款文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK
50、7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:CK7P9G10C2T10 HG4H3S1F7P10 ZI2E2B5F3C3文档编码:C