单位名称:___________________________ 班级:_______________________________
姓名:_______________________________
学号:_______________________________
账簿名称:________________________________
企业名称:________________________________ 账簿页数:____号 至____ 号 共___页
账簿年度:自___年__月__日 至 ___年__月__日 会计主管:________________________________ 记账人员:________________________________
企业盖章: 税务局盖章:
财政局建账监管专用章: 贴印花处:
库存现金............................................................................................................................................. 银行存款............................................................................................................................................. 交易性金融资产 ................................................................................................................................. 应收票据............................................................................................................................................. 应收账款............................................................................................................................................. 坏账准备............................................................................................................................................. 应收股利............................................................................................................................................. 其他应收款......................................................................................................................................... 原材料 ................................................................................................................................................ 周转材料............................................................................................................................................. 库存商品............................................................................................................................................. 生产成本............................................................................................................................................. 长期股权投资 ..................................................................................................................................... 持有至到期投资 ................................................................................................................................. 固定资产............................................................................................................................................. 累计折旧............................................................................................................................................. 在建工程............................................................................................................................................. 无形资产............................................................................................................................................. 短期借款............................................................................................................................................. 应付票据............................................................................................................................................. 应付账款............................................................................................................................................. 应付职工薪酬 ..................................................................................................................................... 应交税费............................................................................................................................................. 应付利息............................................................................................................................................. 长期借款............................................................................................................................................. 实收资本............................................................................................................................................. 盈余公积............................................................................................................................................. 资本公积............................................................................................................................................. 本年利润............................................................................................................................................. 利润分配............................................................................................................................................. 固定资产清理 ..................................................................................................................................... 管理费用............................................................................................................................................. 销售费用............................................................................................................................................. 在途物资............................................................................................................................................. 主营业务收入 ..................................................................................................................................... 财务费用............................................................................................................................................. 营业外支出......................................................................................................................................... 制造费用............................................................................................................................................. 资产减值损失 ..................................................................................................................................... 应付股利............................................................................................................................................. 所得税费用......................................................................................................................................... 营业税金及附加 ................................................................................................................................. 主营业务成本 ..................................................................................................................................... ............................................................................................................................................................
单位名称:___________________________ 班级:_______________________________
姓名:_______________________________
学号:_______________________________
账簿名称:________________________________
企业名称:________________________________ 账簿页数:____号 至____ 号 共___页
账簿年度:自___年__月__日 至 ___年__月__日 会计主管:________________________________ 记账人员:________________________________
企业盖章: 税务局盖章:
财政局建账监管专用章: 贴印花处:
应收票据............................................................................................................................................. 上海机电设备有限公司 ............................................................................................................. 应收账款............................................................................................................................................. 长春五金公司 ............................................................................................................................. 上海数控机床公司 ..................................................................................................................... 三环传动设备厂 ......................................................................................................................... 坏账准备............................................................................................................................................. 应收股利............................................................................................................................................. 北方轴承厂 ................................................................................................................................. 其他应收款......................................................................................................................................... 太平洋保险公司 ......................................................................................................................... 王军............................................................................................................................................. 长期股权投资 ..................................................................................................................................... 北方轴承厂 ................................................................................................................................. 持有至到期投资 ................................................................................................................................. 国债............................................................................................................................................. 固定资产............................................................................................................................................. 房屋............................................................................................................................................. 机器设备 ..................................................................................................................................... 其他............................................................................................................................................. 机床............................................................................................................................................. 累计折旧............................................................................................................................................. 在建工程............................................................................................................................................. 办公楼......................................................................................................................................... 无形资产............................................................................................................................................. 专利权......................................................................................................................................... 累计摊销............................................................................................................................................. 短期借款............................................................................................................................................. 银行............................................................................................................................................. 应付票据............................................................................................................................................. 中原特钢厂 ................................................................................................................................. 应付账款............................................................................................................................................. 重庆智飞动力有限公司 ............................................................................................................. 哈尔滨亚麻厂 ............................................................................................................................. 电话局......................................................................................................................................... 沈阳奥飞电气 ............................................................................................................................. 应付职工薪酬 ..................................................................................................................................... 职工工资 ..................................................................................................................................... 职工福利 ..................................................................................................................................... 应交税费............................................................................................................................................. 应交营业税 ................................................................................................................................. 应交城市维护建设税 ................................................................................................................. 应交教育费附加 ......................................................................................................................... 代扣代缴个人所得税 .................................................................................................................
应交所得税 ................................................................................................................................. 应付利息............................................................................................................................................. 营业税金及附加 ................................................................................................................................. 长期借款............................................................................................................................................. 实收资本............................................................................................................................................. 盈余公积.............................................................................................................................................
法定盈余公积 ............................................................................................................................. 提取任意盈余公积 ..................................................................................................................... 资本公积.............................................................................................................................................
资本溢价 ..................................................................................................................................... 利润分配.............................................................................................................................................
未分配利润 ................................................................................................................................. 提取法定盈余公积 ..................................................................................................................... 提取任意盈余公积 ..................................................................................................................... 向股东分配利润 ......................................................................................................................... 主营业务收入 .....................................................................................................................................
甲产品......................................................................................................................................... 乙产品......................................................................................................................................... 销售费用.............................................................................................................................................
广告费......................................................................................................................................... 人工............................................................................................................................................. 福利费......................................................................................................................................... 应付股利............................................................................................................................................. 本年利润............................................................................................................................................. 在途物资.............................................................................................................................................
角钢............................................................................................................................................. 营业外支出.........................................................................................................................................
报废损失 ..................................................................................................................................... 罚款............................................................................................................................................. 财务费用.............................................................................................................................................
现金转账支票 ............................................................................................................................. 资产减值损失 ..................................................................................................................................... 主营业务成本 .....................................................................................................................................
甲产品......................................................................................................................................... 乙产品......................................................................................................................................... 所得税费用.........................................................................................................................................
(银行存款日记账 现金日记账)
单位名称:___________________________ 班级:_______________________________
姓名:_______________________________
学号:_______________________________
账簿名称:________________________________
企业名称:________________________________ 账簿页数:
账簿年度:自
会计主管:
记账人员:
企业盖章:
贴印花处:____号 至____ 号 共___页 ___年__月__日 至 ___年__月__日 ________________________________ ________________________________ 税务局盖章:
单位名称:___________________________ 班级:_______________________________
姓名:_______________________________
学号:_______________________________
单位名称:___________________________ 班级:_______________________________
姓名:_______________________________
学号:_______________________________
账簿名称:________________________________
企业名称:________________________________ 账簿页数:____号 至____ 号 共___页
账簿年度:自___年__月__日 至 ___年__月__日 会计主管:________________________________ 记账人员:________________________________
企业盖章: 税务局盖章:
财政局建账监管专用章: 贴印花处:
库存现金............................................................................................................................................. 银行存款............................................................................................................................................. 交易性金融资产 ................................................................................................................................. 应收票据............................................................................................................................................. 应收账款............................................................................................................................................. 坏账准备............................................................................................................................................. 应收股利............................................................................................................................................. 其他应收款......................................................................................................................................... 原材料 ................................................................................................................................................ 周转材料............................................................................................................................................. 库存商品............................................................................................................................................. 生产成本............................................................................................................................................. 长期股权投资 ..................................................................................................................................... 持有至到期投资 ................................................................................................................................. 固定资产............................................................................................................................................. 累计折旧............................................................................................................................................. 在建工程............................................................................................................................................. 无形资产............................................................................................................................................. 短期借款............................................................................................................................................. 应付票据............................................................................................................................................. 应付账款............................................................................................................................................. 应付职工薪酬 ..................................................................................................................................... 应交税费............................................................................................................................................. 应付利息............................................................................................................................................. 长期借款............................................................................................................................................. 实收资本............................................................................................................................................. 盈余公积............................................................................................................................................. 资本公积............................................................................................................................................. 本年利润............................................................................................................................................. 利润分配............................................................................................................................................. 固定资产清理 ..................................................................................................................................... 管理费用............................................................................................................................................. 销售费用............................................................................................................................................. 在途物资............................................................................................................................................. 主营业务收入 ..................................................................................................................................... 财务费用............................................................................................................................................. 营业外支出......................................................................................................................................... 制造费用............................................................................................................................................. 资产减值损失 ..................................................................................................................................... 应付股利............................................................................................................................................. 所得税费用......................................................................................................................................... 营业税金及附加 ................................................................................................................................. 主营业务成本 ..................................................................................................................................... ............................................................................................................................................................
单位名称:___________________________ 班级:_______________________________
姓名:_______________________________
学号:_______________________________
账簿名称:________________________________
企业名称:________________________________ 账簿页数:____号 至____ 号 共___页
账簿年度:自___年__月__日 至 ___年__月__日 会计主管:________________________________ 记账人员:________________________________
企业盖章: 税务局盖章:
财政局建账监管专用章: 贴印花处:
应收票据............................................................................................................................................. 上海机电设备有限公司 ............................................................................................................. 应收账款............................................................................................................................................. 长春五金公司 ............................................................................................................................. 上海数控机床公司 ..................................................................................................................... 三环传动设备厂 ......................................................................................................................... 坏账准备............................................................................................................................................. 应收股利............................................................................................................................................. 北方轴承厂 ................................................................................................................................. 其他应收款......................................................................................................................................... 太平洋保险公司 ......................................................................................................................... 王军............................................................................................................................................. 长期股权投资 ..................................................................................................................................... 北方轴承厂 ................................................................................................................................. 持有至到期投资 ................................................................................................................................. 国债............................................................................................................................................. 固定资产............................................................................................................................................. 房屋............................................................................................................................................. 机器设备 ..................................................................................................................................... 其他............................................................................................................................................. 机床............................................................................................................................................. 累计折旧............................................................................................................................................. 在建工程............................................................................................................................................. 办公楼......................................................................................................................................... 无形资产............................................................................................................................................. 专利权......................................................................................................................................... 累计摊销............................................................................................................................................. 短期借款............................................................................................................................................. 银行............................................................................................................................................. 应付票据............................................................................................................................................. 中原特钢厂 ................................................................................................................................. 应付账款............................................................................................................................................. 重庆智飞动力有限公司 ............................................................................................................. 哈尔滨亚麻厂 ............................................................................................................................. 电话局......................................................................................................................................... 沈阳奥飞电气 ............................................................................................................................. 应付职工薪酬 ..................................................................................................................................... 职工工资 ..................................................................................................................................... 职工福利 ..................................................................................................................................... 应交税费............................................................................................................................................. 应交营业税 ................................................................................................................................. 应交城市维护建设税 ................................................................................................................. 应交教育费附加 ......................................................................................................................... 代扣代缴个人所得税 .................................................................................................................
应交所得税 ................................................................................................................................. 应付利息............................................................................................................................................. 营业税金及附加 ................................................................................................................................. 长期借款............................................................................................................................................. 实收资本............................................................................................................................................. 盈余公积.............................................................................................................................................
法定盈余公积 ............................................................................................................................. 提取任意盈余公积 ..................................................................................................................... 资本公积.............................................................................................................................................
资本溢价 ..................................................................................................................................... 利润分配.............................................................................................................................................
未分配利润 ................................................................................................................................. 提取法定盈余公积 ..................................................................................................................... 提取任意盈余公积 ..................................................................................................................... 向股东分配利润 ......................................................................................................................... 主营业务收入 .....................................................................................................................................
甲产品......................................................................................................................................... 乙产品......................................................................................................................................... 销售费用.............................................................................................................................................
广告费......................................................................................................................................... 人工............................................................................................................................................. 福利费......................................................................................................................................... 应付股利............................................................................................................................................. 本年利润............................................................................................................................................. 在途物资.............................................................................................................................................
角钢............................................................................................................................................. 营业外支出.........................................................................................................................................
报废损失 ..................................................................................................................................... 罚款............................................................................................................................................. 财务费用.............................................................................................................................................
现金转账支票 ............................................................................................................................. 资产减值损失 ..................................................................................................................................... 主营业务成本 .....................................................................................................................................
甲产品......................................................................................................................................... 乙产品......................................................................................................................................... 所得税费用.........................................................................................................................................
(银行存款日记账 现金日记账)
单位名称:___________________________ 班级:_______________________________
姓名:_______________________________
学号:_______________________________
账簿名称:________________________________
企业名称:________________________________ 账簿页数:
账簿年度:自
会计主管:
记账人员:
企业盖章:
贴印花处:____号 至____ 号 共___页 ___年__月__日 至 ___年__月__日 ________________________________ ________________________________ 税务局盖章:
单位名称:___________________________ 班级:_______________________________
姓名:_______________________________
学号:_______________________________