明细科目汇总表
11月科目汇总表代码 科目名称 期初余额 借方 贷方 期末余额1001 现金 800,000 100,000 0 900,0001002 备用金 800,000 700,000 0 1,500,0001003 银行存款 2,500,000 500,000 500,000 2,500,0001004 应收票据 100,000 20,000 0 120,0001005 应收账款 650,000 450,000 100,000 1,000,0001006 坏账准备 150,000 100,000 0 250,0001007 预付账款 250,000 350,000 0 600,0001008 其他应收款 150,000 50,000 150,000 50,0001009 待摊费用 80,000 0 0 80,0001010 固定资产原价5,455,000 0 0 5,455,0001011 累计折旧 40,000 0 0 40,0001012 场地使用权 820,000 30,000 0 850,0001013 其他无形资产 360,000 0 0 360,0001014 应付票据 300,000 200,000 50,000 450,0001015 应付账款 1,400,000 1,500,000 400,000 2,500,0001016 应付工资 0 250,000 0 250,0001017 应交税金 0 350,000 0 350,0001018职工奖励及福利基金60,000 20,000 0 80,0001019 长期借款 3,000,000 0 0 3,000,0001020 实收资本 5,000,000 0 0 5,000,0001021 资本公积 500,000 300,000 0 800,0001023 未分配利润1,405,000 0 210,000 1,195,0001024 营业收入 0 2,000,000 500,000 1,500,0001025 营业成本 0 350,000 0 350,0001026 销售费用 0 150,000 0 150,0001027 销售税金 0 75,000 0 75,0001028 管理费用 0 75,000 0 75,0001029 财务费用 0 50,000 0 50,00012月明细科目汇总表代码 科目名称 期初余额 借方 贷方 期末余额1001现金 ￥ 900,000 ￥ 100,000 ￥ -￥1,000,0001002备用金 ￥ 1,500,000 ￥ 600,000 ￥ -￥2,100,0001003银行存款 ￥ 2,500,000 ￥ 400,000 ￥ 500,000￥2,400,0001004应收票据 ￥ 120,000 ￥ 20,000 ￥ - ￥140,0001005应收账款 ￥ 1,000,000 ￥ 370,000 ￥ 90,000￥1,280,0001006坏账准备 ￥ 250,000 ￥ 100,000 ￥ - ￥350,0001007预付账款 ￥ 600,000 ￥ 350,000 ￥ - ￥950,0001008其他应收款 ￥ 50,000 ￥ 50,000 ￥ 100,000 ￥ -1009待摊费用 ￥ 80,000 ￥ - ￥ - ￥80,0001010固定资产原价 ￥ 5,455,000 ￥ - ￥ -￥5,455,0001011累计折旧 ￥ 40,000 ￥ - ￥ - ￥40,0001012场地使用权 ￥ 850,000 ￥ 40,000 ￥ - ￥890,0001013其他无形资产 ￥ 360,000 ￥ - ￥ - ￥360,0001014应付票据 ￥ 450,000 ￥ 200,000 ￥ 80,000 ￥570,0001015应付账款 ￥ 2,500,000 ￥ 1,400,000 ￥ 400,000￥3,500,0001016应付工资 ￥ 250,000 ￥ 250,000 ￥ - ￥500,0001017应交税金 ￥ 350,000 ￥ 350,000 ￥ - ￥700,0001018职工奖励及福利基金 ￥ 80,000 ￥ 20,000 ￥ - ￥100,0001019长期借款 ￥ 3,000,000 ￥ - ￥ -￥3,000,0001020实收资本 ￥ 5,000,000 ￥ - ￥ -￥5,000,0001021资本公积 ￥ 800,000 ￥ 300,000 ￥ -￥1,100,0001023未分配利润 ￥ 1,195,000 ￥ - ￥ 210,000 ￥985,0001024营业收入 ￥ 1,500,000 ￥ 2,500,000 ￥ 500,000￥3,500,0001025营业成本 ￥ 350,000 ￥ 350,000 ￥ - ￥700,0001026销售费用 ￥ 150,000 ￥ 150,000 ￥ - ￥300,0001027销售税金 ￥ 75,000 ￥ 80,000 ￥ - ￥155,0001028管理费用 ￥ 75,000 ￥ 75,000 ￥ - ￥150,0001029财务费用 ￥ 50,000 ￥ 50,000 ￥ - ￥100,000
