第四章
of 139
description
第四章. 经济业务的会计核算. 工业企业资金运动过程. 资金退出. 投资者、债权人、 有关单位和个人. 销售过程. 生产过程. 投入. 供应过程. 材料 储备资金. 在产品 生产资金. 产成品 成品资金. 货币资金. 货币资金. 工资及其他生产费用. 固定资产 固定资金. 重新投入生产周转. 补偿生产耗费. 工业企业主要经济业务的会计核算. 资金筹集业务的核算. 生产准备业务的核算. 制造业经 济业务核算. 商品生产业务的核算. 商品销售业务的核算. 利润实现及其分配的核算. 注意重点！. 第一节 资金筹集业务的核算. - PowerPoint PPT Presentation
Transcript of 第四章
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122312
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1900000410000 1900000 410000 2310000
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P58
900000 690000 210000
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1
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1
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1 60000 60000
2
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21) 1200 12002 400 4003 60000 60000
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+++++++++
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161880000136002400
YXZ 96000 93600 2400
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2120000204002400 142800 14280012000 12000 12000 154800 154800
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. 1()27%3 4
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= 100100 + 192 = 10192 = 10192 98 = 104 131001001922
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= 100100 + 192 = 10192 = 10192 98 = 104 131001001922
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10192 20071215001005000039810192104598
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600= = 2 200+100 =2002=400 =1002=200 = 200200 + 400 = 40400 =100100 + 200 = 10200 2200200100100600.
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4.
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5. 1713()46
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619200089178000302602000 18000030260 210260
180000 180000
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180000 30260 210260
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210260 210260
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1,928,000327,760 2,255,760 1,928,000 -() 327,760 2
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- : - 297500 : 297500 =- = 327,760-30260 = 297500 314687
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P47- 48 =60093% =558 =
558400 + 200=0.93 = 4000.93 = 372 = 2000.93 186(6006007%)
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=15600 + 372 = 15972=4000 + 186 = 4186=2652 + 680 + 6007%= 3374( 20158 3374 23532 15972 4186 20158
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P72 1 31895 5205 37100 2A 31895 31,8953B 20379 3421 101 23800
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4101 23800 238005 18400 3128 215286C 4000 D 14400 18400
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2= 39100 + 6007%39142 230,558 39142 269700P7523
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2 =55810000 + 20000= 0.0186 A100000.0186186B200000.0186372A5000018650,186B180000372180,372A 50186B 180372 230558
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124450076520012641215 2000@ 80160000272002,000,,.1219,15.
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P49
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1 2 3 4
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6
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200762210
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A 48860 B 25730 800 200 44000 21620 9970
A48860
B25730800
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14%
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14%
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1 38650 386502
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22007630
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2 A 15000 B 9200 4450 6150 34800AB48860257308001500092004450
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314%2007630
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A 2100 B 1288 623 861 4872
4600 600 600 AB4886015000210025730920012888004450623
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2 600 600 6001000 1000 1000 14% 140 140
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-=
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8400 1600 1000080044506238400
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1. 1 1
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11 500500115002311 50031 50012
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11 5001500250035003
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1500 2500350031 5003
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36 0004 00039000126 0004 000
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9000126 000 6 000 3 000 9 000 4 000 4 000 4 000
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==
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=1427315000 + 92000.59A=0.5915000=8850 B=14273-8850=5423 8004450623840014273AB
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2006630A 8850 B 5423 14273
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A488601500021008850B25730920012885423
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A100B80A 74810 A 74810A48860150002100885074810A74810
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20003:(:)
80 000A30 000B30 00010 00010 000
A20 00010 00030 000B50 00030 00080 00040020060070 40040 200110 600
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80 00080 00014%2 4002003 2002800400900060003 000ABAB10
12T
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2.A30 000 B30 00010 00010 000
80 000
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5.A4 200 B4 2001 4001 400
11200
4. 80 00080 000
6.2 4002 400
7.200200
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8.2 80040032 00
9.60003 0008 600
10A10500 B1050021000
11.A74700 B124700A74700 B124700
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A74700B3000080000 60030000300001000042004200 1400 200 2800 6000210001050010500124700=2100030000+30000=0.35
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A100200200003400 23400 A 20000 3400
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1A7564593.75B106300
A 64593.75 B 6300 A 64593.75 B 6300
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1 2
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2=++= ++
8309400012405%3%=8309+4000+1240 5%=677.45= 8309+4000+1240 3%=406.47
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1083.92 677.45 406.474001000200 400 1000 200 1600
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1000 1000 1000 1000 1000
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3
6000 6000 6000
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188020176002992 20592 17600 2992
288010 8800 8800
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=--=-=+---=++-=-
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11000 1000 1000
218800 18800 18800
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()()()
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()()()
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1800 800 800275050 750 50 800
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185050
850 800 50
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3660 660 660
4200 200 200
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=
30074 30074
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:
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100 000 5 000 2 000 66 620 5 268 2 000 10 200 14 412 500 1 000
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100 000 5 000 2 000 107 000
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100 000 66 620 5 268 2 000 10 200 14 412 500 1 000 1070001000007000
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= 7 000 33% =2 310 2 310 2 310 2 310 2 310 1070001000002310469033%
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110%
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12
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111000001120000
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= 4 69010% = 469 469 469 50% = 4 690 50% = 2 345 2 345 2 345 10%
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4690 4690 2814 469 2345 469046923451876
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1.A1000800 800000 8000002.B800460 368000 : 3680003.50000 50000 500004.58400 58400 584005.2000 2000 2000
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6.A548000B278400 826400 A 548000 B 2784007.10120110 1200 1200 1100 11008.1000 1000 1000
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9.700 700 70010.10000 10000 1000011. 939600 826400 58400 52000 1000 1100 7001168000 1200 10000 11792001179200939600 239600
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12.33%23960033% 79068 79068 79068 79068 7906823960079068 16053213.10%10% 16053.2 16053.2 16053.2 16053.2
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20012A100@1 200A50@1 2005 00060 000A7009 00020 0003 00030 00018 000
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