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分类: IT职场

2008-08-05 11:26:35

   考会计基础的时候,有一个例子很好,对于了解一些会计的基础知识很有帮助。
损益类发生额:
主营业务收入:2 000 000
主营业务成本:1 250 000
销售费用:95 000
管理费用:57 000
财务费用:40 000
营业外收入:15 000
营业外支出: 5 000
1.         销售商品一批,价款180000元(不含增值税),该批商品的成本为90000元,销货款及增值税等均已收妥并存入银行。
2.         计提管理部门使用的固定资产折旧2300
3.         以银行存款支付商品宣传费用5000
4.         计提坏账准备6500
5.         为了安装设备,领用本企业生产的产成品一批。该批产品的成本为80000元,市场价格为90000
6.         分配生产工人工资50000元,管理人员工资18000
7.         用银行存款交纳所得税10000
8.         将当月所有损益类账户余额结转至“本年利润”账户。
 
1.         借:银行存款                                                                     210 600
                     贷:主营业务收入                                                          180 000
                               应交税费---应交增值税(销项税额)              30 600
            借:主营业务成本                                                               90 000
                     贷:库存商品                                                                       90 000
 
2.         借:管理费用                                                               2 300
                      贷:累计折旧                                                            2 300
 
3.         借:销售费用                                                               5 000
                     贷:银行存款                                                             5 000
 
4.         借:资产减值准备                                                     6 500
                     贷:坏账准备                                                             6 500
 
5.         借:在建工程                                                              95 300
                    贷:库存商品                                                             80 000
                             应交税费---应交增值税(销项税额)      15 300
 
6.         借:生产成本                                                              50 000
                     管理费用                                                              18 000
                     贷:应付职工薪酬---工资                                     68 000
 
7.         借:应交税费---应交所得税                                 10 000
                      贷:银行存款                                                         10 000
 
8.         借:主营业务收入                                                    2 180 000
                     营业外收入                                                               15 000
                     贷:本年利润                                                            2 195 000
   
           借:本年利润                                                             1 569 500
                    贷:主营业务成本                                                  1 340 000
                             管理费用                                                                 78 000
                             销售费用                                                                100 000
                             财务费用                                                                  40 000
                             营业外支出                                                               5 000
                             资产减值损失                                                          6 500
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