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增值税相关论文范文例文,与含成本会计,财务会计相关论文开题报告
本论文是一篇增值税相关论文开题报告,关于含成本会计,财务会计相关毕业论文提纲范文。免费优秀的关于增值税及管理费用及应收账款方面论文范文资料,适合增值税论文写作的大学硕士及本科毕业论文开题报告范文和学术职称论文参考文献下载。
1,087,534.971226其他应收单201-286704460.001,087,074.971231支付并分摊水费202-14126369,616.301,077,458.671231支付并分摊电费202-141563710,764.001,066,694.671231核销582,000.001,148,694.671231本月合计793,877.101,504,310.601,148,694.675.总账系统自动转帐处理.2002年12月份总账系统自动转账业务如下:4-2自定义结转转账分录表转账说明科目方向金额公式0001计算本月未交增值税21710103借21710101借方余额2171010121710101借方余额2171010221710102贷方余额2171010321710102贷方余额00025402借取217103和217201科目计算结果之和217103217102期末余额*0.07217201217102期末余额*0.034-3对应结转转账分录表转账说明转出科目编码转入科目编码结转系数0001结转本月未交增值税2171010321710121.000002结转企业所得税570131311.000003结转本年利润31313141011.00表4-4期间损益结转转账分录表转账说明科目方向金额公式1结转收入类账户余额5101借主营业务收入发生额净额5102借其他业务收入发生额净额5201借投资收益发生额净额3131贷对方科目金额2结转支出类账户余额3131借对方科目金额5401贷主营业务成本发生额净额5402贷主营业务税金及附加发生额净额5502贷营业费用发生额净额5503贷管理费用发生额净额5504贷财务费用发生额净额5601贷营业外支出发生额净额要求:月终,进行自动转账.购销存期末处理1.对采购管理系统进行月末结账.2.对销售管理系统进行月末结账.3.对库存管理系统进行月末结账.4.进入存货核算系统,对计价方式为全月平均的仓库进行平均单价计算.5.进入存货核算系统,对各仓库进行期末处理.6.对存货核算系统进行月末结账.7.对应收款系统进行月末结账.8.对应付款系统进行月末结账.9.对总账系统进行月末结账.10.建立2003年新年度账.科目名称期初借方期初贷方本期发生借方本期发生贷方期末借方期末贷方1001现金3,000.00273,444.00274,727.001,717.001002银行存款510,261.171,422,310.60793,417.101,139,154.67100201工行438,261.171,422,310.60793,417.101,067,154.67100202建行72,000.0072,000.001009其他货币资金290,000.0045,724.005,796.00329,928.00100901外埠存款80,000.005,796.0074,204.00100902存出投资款210,000.0045,724.00255,724.001101短期投资54,740.0039,100.0015,640.00110101股票投资54,740.0039,100.0015,640.001111应收票据420,000.00420,000.00111101银行承兑汇票420,000.00420,000.001121应收股利1122应收利息1131应收账款142,000.00452,262.00357,947.00236,315.001132坏账准备520.00661.581,181.581141预付账款50,000.00-46,500.003,500.001191其他应收款6,500.002,000.001,500.007,000.00119101供应科备用金5,000.005,000.00119102钟明德1,500.001,500.00119103张昕2,000.002,000.001201物资采购275,538.00275,538.001211原材料172,483.50265,938.00316,789.08121,632.421221包装物10,030.009,600.0013,562.536,067.471231低值易耗品25,592.0024,145.401,446.601241库存商品10,650.00650,665.40468,781.00192,534.401301待摊费用473.3327,126.008,482.0019,117.33130101低值易耗品摊销24,026.008,008.6716,017.33130102报刊杂志费215.00215.00130103劳动保险费258.333,100.00258.333,100.001401长期股权投资200,000.00200,000.00140101其他股权投资200,000.00200,000.001501固定资产6,484,000.00270,600.00200,000.006,554,600.001502累计折旧1,122,660.00198,000.0034,976.00959,636.001601固定资产清理62,000.0062,000.001701无形资产48,000.002,000.0046,000.00170101专利权48,000.002,000.0046,000.00资产小计8,427,730.001,123,180.003,908,708.003,299,422.698,874,652.89960,817.582101短期借款150,000.00200,000.00350,000.002111应付票据2121应付账款37,600.0075,366.0071,297.7633,531.762131预收账款50,000.0050,000.002151应付工资270,336.00270,336.00279,289.04279,289.042153应付福利费61,664.0039,100.46100,764.462161应付股利270,571.98270,571.98216101乐山国有资产经营公司77,306.2877,306.28216102乐山家乐装饰材料有限公180,381.32180,381.32216103乐山林业开发公司12,884.3812,884.382171应交税金5,992.00323,175.06509,570.75192,387.69217101应交增值税317,183.06317,183.0621710101进项税额39,851.8639,851.8621710102销项税额138,665.60138,665.6021710103转出未交增值税138,665.60138,665.60217102未交增值税5,600.005,600.0098,813.7498,813.74217103应交城建税392.00392.006,916.966,916.96217104应交个人所得税217105应交企业所得税86,656.9986,656.992172其他应交款2,964.412,964.41217201应交教育费附加2,964.412,964.412181其他应付款300.00300.00218101押金300.00300.002191预提费用2201长期借款1,530,000.001,530,000.00220161建行1,530,000.001,530,000.00负债小计2,105,892.00668,877.061,372,794.402,809,809.343101实收资本4,200,000.004,200,000.00310101乐山国有资产经营公司1,200,000.001,200,000.00310102乐山装饰材料有限公司2,800,000.002,800,000.00310103乐山林业开发公司200,000.00200,000.003111资本公积78,168.0078,168.003121盈余公积480,000.00101,464.50581,464.50312101法定盈余公积320,000.0067,643.00387,643.00312102法定公益金160,000.0033,821.50193,821.503131本年利润500,490.001,323,302.00822,812.003141利润分配52,000.00744,072.961,048,466.43356,393.47314101未分配利润52,000.00372,036.48676,429.95356,393.47314102提取法定盈余公积67,643.0067,643.00314103提取法定公益金33,821.5033,821.50314104应付普通股股利270,571.98270,571.98权益小计5,310,658.002,067,374.961,972,742.935,216,025.974101生产成本112,000.00665,217.05665,217.05112,000.00410101基本生产成本112,000.00650,665.40650,665.40112,000.0041010101强化木地板27,000.00218,096.45218,096.4527,000.0041010102中密度纤维板85,000.00432,568.95432,568.9585,000.00410102辅助生产成本14,551.6514,551.654105制造费用49,008.1949,008.19410501基本生产车间17,343.5217,343.52410502折旧费23,656.0023,656.00410503劳保费8,008.678,008.67成本小计112,000.00714,225.24714,225.24112,000.005101主营业务收入815,680.00815,680.00510101强化木地板258,480.00258,480.00510102中密度纤维板557,200.00557,200.005102其他业务收入508.00508.005201投资收益6,624.006,624.005301营业外收入5401主营业务成本468,781.00468,781.00540101强化木地板166,497.32166,497.32540102中密度纤维板302,283.68302,283.685402主营业务税金及附加9,881.379,881.375405其他业务支出5502营业费用20,272.2220,272.22550201广告费12,000.0012,000.00550202工资及福利7,261.807,261.80550203折旧费150.00150.00550204维修费699.62699.62550205水电费160.80160.805503管理费用58,680.4758,680.47550301公司经费4,259.854,259.85550302办公费1,642.001,642.00550303工资及福利37,050.0037,050.00550304计提坏账准备
增值税相关论文范文例文,与含成本会计,财务会计相关论文开题报告参考文献资料：