7章Excel在会计和财务中的应用（第三版）

嘉佑有限责任公司会计科目表null科目编号科目名称1000资产类1001库存现金1002银行存款1003其他货币资金1101交易性金融资产1111应收票据1131应收账款1132坏账准备1133其他应收款1151预付账款1161应收股利1201在途物资1211原材料1243库存商品1245存货跌价准备1401长期股权投资1501固定资产1502累计折旧1603在建工程1801无形资产1901长期待摊费用1911待处理财产损溢1921以前年度损益调整2000负债类2101短期借款2111应付票据2121应付账款2131预收账款2141应付职工薪酬2163应交税费2171其他应付款2181应付利润2191应付利息2301长期借款2311应付债券3000所有者权益类3101实收资本3111资本公积3121盈余公积3131本年利润3141利润分配4000成本类4101生产成本4105制造费用5000损益类5101主营业务收入5102其他业务收入5201投资收益5301营业外收入5401主营业务成本5402营业税金及附加5405其他业务成本5501销售费用5502管理费用5503财务费用5504资产减值损失5601营业外支出5701所得税费用nullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnullnull嘉佑有限责任公司会计凭证表nullnullnullnullnullnullnullnullnullnull年月日序号凭证编号摘要科目代码科目名称明细科目借方金额贷方金额11121011112101用现金购买办公用品5502管理费用400.00null11121011112101用现金购买办公用品1001库存现金null400.0011122021112202用支票偿还前欠新飞公司货款2121应付账款新飞公司17,000.00null11122021112202用支票偿还前欠新飞公司货款1002银行存款null17,000.0011122031112203用银行存款购买转账支票5503财务费用60.00null11122031112203用银行存款购买转账支票1002银行存款null60.0011123041112304车间领用甲材料用于A产品的生产4101生产成本A16,000.00null11123041112304车间领用甲材料用于A产品的生产1211原材料甲null16,000.0011123051112305提取备用金1133其他应收款备用金2,000.00null11123051112305提取备用金1002银行存款null2,000.0011124061112406由红星工厂购入甲材料1211原材料甲16,000.00null11124061112406由红星工厂购入甲材料2163应交税费应交增值税（进项税额）2,720.00null11124061112406由红星工厂购入甲材料1002银行存款null18,720.0011125071112507缴纳上月增值税、城建税和教育费附加2163应交税费未交增值税8,909.09null11125071112507缴纳上月增值税、城建税和教育费附加2163应交税费应交城市维护建设税623.64null11125071112507缴纳上月增值税、城建税和教育费附加2163应交税费教育费附加267.27null11125071112507缴纳上月增值税、城建税和教育费附加1002银行存款null9,800.0011126081112608采购员张平出差借差旅费1133其他应收款张平2,000.00null11126081112608采购员张平出差借差旅费1002银行存款null2,000.0011127091112709销售给文公司B产品一批1002银行存款106,470.00null11127091112709销售给文公司B产品一批5101主营业务收入Bnull91,000.0011127091112709销售给文公司B产品一批2163应交税费应交增值税（销项税额）null15,470.0011127101112710用支票支付第三季度养路费5502管理费用3,000.00null11127101112710用支票支付第三季度养路费1002银行存款null3,000.0011128111112811车间领用乙材料4105制造费用2,000.00null11128111112811车间领用乙材料1211原材料乙null2,000.0011129121112912用现金支付车间修理费5502管理费用500.00null11129121112912用现金支付车间修理费1001库存现金null500.001112101311121013用现金预付明年上半年的报刊费5502管理费用600.00null1112101311121013用现金预付明年上半年的报刊费1001库存现金null600.001112111411121114签发现金支票，提取本月工资1001库存现金46,900.00null1112111411121114签发现金支票，提取本月工资1002银行存款null46,900.001112111511121115发放本月工资2141应付职工薪酬46,900.00null1112111511121115发放本月工资1001库存现金null46,900.001112121611121216厂部招待客户餐费5502管理费用460.00null1112121611121216厂部招待客户餐费1001库存现金null460.001112131711121317职工王艳报销医药费2141应付职工薪酬240.00null1112131711121317职工王艳报销医药费1001库存现金null240.001112141811121418由新飞公司购入乙材料1211原材料乙6,000.00null1112141811121418由新飞公司购入乙材料2163应交税费应交增值税（进项税额）1,020.00null1112141811121418由新飞公司购入乙材料2121应付账款新飞公司null7,020.001112141911121419由银行支付本月生产车间水费4105制造费用600.00null1112141911121419由银行支付本月生产车间水费1002银行存款null600.001112152011121520车间领用乙材料4101生产成本B30,000.00null1112152011121520车间领用乙材料1211原材料乙null30,000.001112162111121621销售给蓝天公司A产品一批1131应收账款蓝天公司137,592.00null1112162111121621销售给蓝天公司A产品一批5101主营业务收入Anull117,600.001112162111121621销售给蓝天公司A产品一批2163应交税费应交增值税（销项税额）null19,992.001112172211121722用支票支付广告费5501销售费用2,000.00null1112172211121722用支票支付广告费1002银行存款null2,000.001112182311121823采购员张平出差回来报销差旅费5502管理费用2,700.00null1112182311121823采购员张平出差回来报销差旅费1133其他应收款张平null2,000.001112182311121823采购员张平出差回来报销差旅费1001库存现金null700.001112192411121924用银行存款支付本月电费5502管理费用800.00null1112192411121924用银行存款支付本月电费4105制造费用1,900.00null1112192411121924用银行存款支付本月电费1002银行存款null2,700.001112202511122025发生本月借款利息5503财务费用1,000.00null1112202511122025发生本月借款利息2191应付利息null1,000.001112212611122126销售给万方公司丙材料2131预收账款万方公司8,000.00null1112212611122126销售给万方公司丙材料1002银行存款14,230.00null1112212611122126销售给万方公司丙材料5102其他业务收入丙null19,000.001112212611122126销售给万方公司丙材料2163应交税费应交增值税（销项税额）null3,230.001112212611122126结转丙材料成本5405其他业务成本丙17,000.00null1112212611122126结转丙材料成本1211原材料丙null17,000.001112212711122127以银行存款支付本月电话费5502管理费用1,000.00null1112212711122127以银行存款支付本月电话费1002银行存款null1,000.001112222811122228分配本月工资4101生产成本A18,000.00null1112222811122228分配本月工资4101生产成本B12,000.00null1112222811122228分配本月工资4105制造费用6,600.00null1112222811122228分配本月工资5502管理费用10,300.00null1112222811122228分配本月工资2141应付职工薪酬null46,900.001112222911122229按工资总额的14％计提福利费4101生产成本A2,520.00null1112222911122229按工资总额的14％计提福利费4101生产成本B1,680.00null1112222911122229按工资总额的14％计提福利费4105制造费用924.00null1112222911122229按工资总额的14％计提福利费5502管理费用1,442.00null1112222911122229按工资总额的14％计提福利费2141应付职工薪酬null6,566.001112233011122330本月车间以银行存款支付大修理费用5502管理费用1,000.00null1112233011122330本月车间以银行存款支付大修理费用1002银行存款null1,000.001112253111122531盘盈生产用全新设备一台1501固定资产8,000.00null1112253111122531盘盈生产用全新设备一台1922以前年度损益调整null8,000.001112253111122531盘盈生产用全新设备一台1922以前年度损益调整2,000.00null1112253111122531盘盈生产用全新设备一台2163应交税费应交所得税null2,000.001112253211122532盘亏甲材料1911待处理财产损溢待处理流动资产损溢1,872.00null1112253211122532盘亏甲材料1211原材料甲null1,600.001112253211122532盘亏甲材料2163应交税费应交增值税（进项税额转出）null272.001112263311122633用银行存款支付第四季度借款利息2191应付利息3,000.00null1112263311122633用银行存款支付第四季度借款利息1002银行存款null3,000.001112263411122634计提本月折旧4105制造费用10,000.00null1112263411122634计提本月折旧5502管理费用8,000.00null1112263411122634计提本月折旧1502累计折旧null18,000.001112273511122735接受协作单位无偿捐赠电脑一台1501固定资产12,000.00null1112273511122735接受协作单位无偿捐赠电脑一台5301营业外收入null12,000.001112273611122736盘盈的设备进行结转1922以前年度损益调整6,000.00null1112273611122736盘盈的设备进行结转3141利润分配未分配利润null6,000.001112273611122736盘亏的甲材料进行结转5601营业外支出1,872.00null1112273611122736盘亏的甲材料进行结转1911待处理财产损溢待处理流动资产损溢null1,872.001112283711122837结转本月制造费用，按工人工资比例分配4101生产成本A13,214.40null1112283711122837结转本月制造费用，按工人工资比例分配4101生产成本B8,809.60null1112283711122837结转本月制造费用，按工人工资比例分配4105制造费用null22,024.001112283811122838结转本月已完工的A产品成本1243库存商品A49,734.40null1112283811122838结转本月已完工的A产品成本4101生产成本Anull49,734.401112293911122939计提本月城建税、教育费附加5402营业税金及附加3,522.40null1112293911122939计提本月城建税、教育费附加2163应交税费应交城市维护建设税null2,465.681112293911122939计提本月城建税、教育费附加2163应交税费教育费附加null1,056.721112294011122940计提丙存货跌价准备5504资产减值损失3,000.00null1112294011122940计提丙存货跌价准备1245存货跌价准备null3,000.001112304111123041现金购印花税票5502管理费用500.00null1112304111123041现金购印花税票1001库存现金null500.001112304211123042厂部报销汽车加油费，审核后以现金支付5502管理费用300.00null1112304211123042厂部报销汽车加油费，审核后以现金支付1001库存现金null300.001112314311123143按年末应收账款余额的5‰计提坏账准备5504资产减值损失897.96null1112314311123143按年末应收账款余额的5‰计提坏账准备1132坏账准备null897.961112314411123144结转本月销售A、B产品成本5401主营业务成本A76,800.00null1112314411123144结转本月销售A、B产品成本5401主营业务成本B60,000.00null1112314411123144结转本月销售A、B产品成本1243库存商品Anull76,800.001112314411123144结转本月销售A、B产品成本1243库存商品Bnull60,000.001112314511123145结转本月各项收入与收益5101主营业务收入A117,600.00null1112314511123145结转本月各项收入与收益5101主营业务收入B91,000.00null1112314511123145结转本月各项收入与收益5102其他业务收入丙19,000.00null1112314511123145结转本月各项收入与收益5301营业外收入12,000.00null1112314511123145结转本月各项收入与收益3131本年利润null239,600.001112314611123146结转本月各项成本、费用与支出3131本年利润197,154.36null1112314611123146结转本月各项成本、费用与支出5502管理费用null31,002.001112314611123146结转本月各项成本、费用与支出5503财务费用null1,060.001112314611123146结转本月各项成本、费用与支出5501销售费用null2,000.001112314611123146结转本月各项成本、费用与支出5402营业税金及附加null3,522.401112314611123146结转本月各项成本、费用与支出5401主营业务成本null136,800.001112314611123146结转本月各项成本、费用与支出5405其他业务成本丙null17,000.001112314611123146结转本月各项成本、费用与支出5504资产减值损失null3,897.961112314611123146结转本月各项成本、费用与支出5601营业外支出null1,872.001112314711123147计算所得税5701所得税费用11,321.91null1112314711123147计算所得税2163应交税费应交所得税null11,321.911112314711123147结转所得税3131本年利润11,321.91null1112314711123147结转所得税5701所得税费用null11,321.911112314811123148按净利润的10％计提法定盈余公积金3141利润分配计提法定盈余公积金3,112.37null1112314811123148按净利润的10％计提法定盈余公积金3121盈余公积计提法定盈余公积金null3,112.371112314911123149将本年净利润转入利润分配3131本年利润31,123.73null1112314911123149将本年净利润转入利润分配3141利润分配未分配利润null31,123.73嘉佑有限责任公司nullnullnullnull总分类账nullnullnullnull年(全部)月12值科目代码科目名称日求和项:借方金额求和项:贷方金额1001库存现金1null400.009null500.0010null600.001146,900.0046,900.0012null460.0013null240.0018null700.0030null800.00库存现金汇总46,900.0050,600.001001汇总46,900.0050,600.001002银行存款2null17,060.003null2,000.004null18,720.005null9,800.006null2,000.007106,470.003,000.0011null46,900.0014null600.0017null2,000.0019null2,700.002114,230.001,000.0023null1,000.0026null3,000.00银行存款汇总120,700.00109,780.001002汇总120,700.00109,780.001131应收账款16137,592.00null应收账款汇总137,592.00null1131汇总137,592.00null1132坏账准备31null897.96坏账准备汇总null897.961132汇总null897.961133其他应收款32,000.00null62,000.00null18null2,000.00其他应收款汇总4,000.002,000.001133汇总4,000.002,000.001211原材料3null16,000.00416,000.00null8null2,000.00146,000.00null15null30,000.0021null17,000.0025null1,600.00原材料汇总22,000.0066,600.001211汇总22,000.0066,600.001243库存商品2849,734.40null31null136,800.00库存商品汇总49,734.40136,800.001243汇总49,734.40136,800.001245存货跌价准备29null3,000.00存货跌价准备汇总null3,000.001245汇总null3,000.001501固定资产258,000.00null2712,000.00null固定资产汇总20,000.00null1501汇总20,000.00null1502累计折旧26null18,000.00累计折旧汇总null18,000.001502汇总null18,000.001911待处理财产损溢251,872.00null27null1,872.00待处理财产损溢汇总1,872.001,872.001911汇总1,872.001,872.001922以前年度损益调整252,000.008,000.00276,000.00null以前年度损益调整汇总8,000.008,000.001922汇总8,000.008,000.002121应付账款217,000.00null14null7,020.00应付账款汇总17,000.007,020.002121汇总17,000.007,020.002131预收账款218,000.00null预收账款汇总8,000.00null2131汇总8,000.00null2141应付职工薪酬1146,900.00null13240.00null22null53,466.00应付职工薪酬汇总47,140.0053,466.002141汇总47,140.0053,466.002163应交税费42,720.00null59,800.00null7null15,470.00141,020.00null16null19,992.0021null3,230.0025null2,272.0029null3,522.4031null11,321.91应交税费汇总13,540.0055,808.312163汇总13,540.0055,808.312191应付利息20null1,000.00263,000.00null应付利息汇总3,000.001,000.002191汇总3,000.001,000.003121盈余公积31null3,112.37盈余公积汇总null3,112.373121汇总null3,112.373131本年利润31239,600.00239,600.00本年利润汇总239,600.00239,600.003131汇总239,600.00239,600.003141利润分配27null6,000.00313,112.3731,123.73利润分配汇总3,112.3737,123.733141汇总3,112.3737,123.734101生产成本316,000.00null1530,000.00null2234,200.00null2822,024.0049,734.40生产成本汇总102,224.0049,734.404101汇总102,224.0049,734.404105制造费用82,000.00null14600.00null191,900.00null227,524.00null2610,000.00null28null22,024.00制造费用汇总22,024.0022,024.004105汇总22,024.0022,024.005101主营业务收入7null91,000.0016null117,600.0031208,600.00null主营业务收入汇总208,600.00208,600.005101汇总208,600.00208,600.005102其他业务收入21null19,000.003119,000.00null其他业务收入汇总19,000.0019,000.005102汇总19,000.0019,000.005301营业外收入27null12,000.003112,000.00null营业外收入汇总12,000.0012,000.005301汇总12,000.0012,000.005401主营业务成本31136,800.00136,800.00主营业务成本汇总136,800.00136,800.005401汇总136,800.00136,800.005402营业税金及附加293,522.40null31null3,522.40营业税金及附加汇总3,522.403,522.405402汇总3,522.403,522.405405其他业务成本2117,000.00null31null17,000.00其他业务成本汇总17,000.0017,000.005405汇总17,000.0017,000.005501销售费用172,000.00null31null2,000.00销售费用汇总2,000.002,000.005501汇总2,000.002,000.005502管理费用1400.00null73,000.00null9500.00null10600.00null12460.00null182,700.00null19800.00null211,000.00null2211,742.00null231,000.00null268,000.00null30800.00null31null31,002.00管理费用汇总31,002.0031,002.005502汇总31,002.0031,002.005503财务费用260.00null201,000.00null31null1,060.00财务费用汇总1,060.001,060.005503汇总1,060.001,060.005504资产减值损失293,000.00null31897.963,897.96资产减值损失汇总3,897.963,897.965504汇总3,897.963,897.965601营业外支出271,872.00null31null1,872.00营业外支出汇总1,872.001,872.005601汇总1,872.001,872.005701所得税费用3111,321.9111,321.91所得税费用汇总11,321.9111,321.915701汇总11,321.9111,321.91总计1,314,515.041,314,515.04嘉佑有限责任公司nullnullnullnullnull明细分类账nullnullnullnullnull年(全部)月12值科目代码科目名称明细科目日求和项:借方金额求和项:贷方金额1001库存现金(空白)1null400.009null500.0010null600.001146,900.0046,900.0012null460.0013null240.0018null700.0030null800.00(空白)汇总46,900.0050,600.00库存现金汇总46,900.0050,600.001001汇总46,900.0050,600.001002银行存款(空白)2null17,060.003null2,000.004null18,720.005null9,800.006null2,000.007106,470.003,000.0011null46,900.0014null600.0017null2,000.0019null2,700.002114,230.001,000.0023null1,000.0026null3,000.00(空白)汇总120,700.00109,780.00银行存款汇总120,700.00109,780.001002汇总120,700.00109,780.001131应收账款蓝天公司16137,592.00null蓝天公司汇总137,592.00null应收账款汇总137,592.00null1131汇总137,592.00null1132坏账准备(空白)31null897.96(空白)汇总null897.96坏账准备汇总null897.961132汇总null897.961133其他应收款备用金32,000.00null备用金汇总2,000.00null张平62,000.00null18null2,000.00张平汇总2,000.002,000.00其他应收款汇总4,000.002,000.001133汇总4,000.002,000.001211原材料甲3null16,000.00416,000.00null25null1,600.00甲汇总16,000.0017,600.00乙8null2,000.00146,000.00null15null30,000.00乙汇总6,000.0032,000.00丙21null17,000.00丙汇总null17,000.00原材料汇总22,000.0066,600.001211汇总22,000.0066,600.001243库存商品A2849,734.40null31null76,800.00A汇总49,734.4076,800.00B31null60,000.00B汇总null60,000.00库存商品汇总49,734.40136,800.001243汇总49,734.40136,800.001245存货跌价准备(空白)29null3,000.00(空白)汇总null3,000.00存货跌价准备汇总null3,000.001245汇总null3,000.001501固定资产(空白)258,000.00null2712,000.00null(空白)汇总20,000.00null固定资产汇总20,000.00null1501汇总20,000.00null1502累计折旧(空白)26null18,000.00(空白)汇总null18,000.00累计折旧汇总null18,000.001502汇总null18,000.001911待处理财产损溢待处理流动资产损溢251,872.00null27null1,872.00待处理流动资产损溢汇总1,872.001,872.00待处理财产损溢汇总1,872.001,872.001911汇总1,872.001,872.001922以前年度损益调整(空白)252,000.008,000.00276,000.00null(空白)汇总8,000.008,000.00以前年度损益调整汇总8,000.008,000.001922汇总8,000.008,000.002121应付账款新飞公司217,000.00null14null7,020.00新飞公司汇总17,000.007,020.00应付账款汇总17,000.007,020.002121汇总17,000.007,020.002131预收账款万方公司218,000.00null万方公司汇总8,000.00null预收账款汇总8,000.00null2131汇总8,000.00null2141应付职工薪酬(空白)1146,900.00null13240.00null22null53,466.00(空白)汇总47,140.0053,466.00应付职工薪酬汇总47,140.0053,466.002141汇总47,140.0053,466.002163应交税费教育费附加5267.27null29null1,056.72教育费附加汇总267.271,056.72未交增值税58,909.09null未交增值税汇总8,909.09null应交城市维护建设税5623.64null29null2,465.68应交城市维护建设税汇总623.642,465.68应交所得税25null2,000.0031null11,321.91应交所得税汇总null13,321.91应交增值税（进项税额）42,720.00null141,020.00null应交增值税（进项税额）汇总3,740.00null应交增值税（进项税额转出）25null272.00应交增值税（进项税额转出）汇总null272.00应交增值税（销项税额）7null15,470.0016null19,992.0021null3,230.00应交增值税（销项税额）汇总null38,692.00应交税费汇总13,540.0055,808.312163汇总13,540.0055,808.312191应付利息(空白)20null1,000.00263,000.00null(空白)汇总3,000.001,000.00应付利息汇总3,000.001,000.002191汇总3,000.001,000.003121盈余公积计提法定盈余公积金31null3,112.37计提法定盈余公积金汇总null3,112.37盈余公积汇总null3,112.373121汇总null3,112.373131本年利润(空白)31239,600.00239,600.00(空白)汇总239,600.00239,600.00本年利润汇总239,600.00239,600.003131汇总239,600.00239,600.003141利润分配计提法定盈余公积金313,112.37null计提法定盈余公积金汇总3,112.37null未分配利润27null6,000.0031null31,123.73未分配利润汇总null37,123.73利润分配汇总3,112.3737,123.733141汇总3,112.3737,123.734101生产成本A316,000.00null2220,520.00null2813,214.4049,734.40A汇总49,734.4049,734.40B1530,000.00null2213,680.00null288,809.60nullB汇总52,489.60null生产成本汇总102,224.0049,734.404101汇总102,224.0049,734.404105制造费用(空白)82,000.00null14600.00null191,900.00null227,524.00null2610,000.00null28null22,024.00(空白)汇总22,024.0022,024.00制造费用汇总22,024.0022,024.004105汇总22,024.0022,024.005101主营业务收入A16null117,600.0031117,600.00nullA汇总117,600.00117,600.00B7null91,000.003191,000.00nullB汇总91,000.0091,000.00主营业务收入汇总208,600.00208,600.005101汇总208,600.00208,600.005102其他业务收入丙21null19,000.003119,000.00null丙汇总19,000.0019,000.00其他业务收入汇总19,000.0019,000.005102汇总19,000.0019,000.005301营业外收入(空白)27null12,000.003112,000.00null(空白)汇总12,000.0012,000.00营业外收入汇总12,000.0012,000.005301汇总12,000.0012,000.005401主营业务成本A3176,800.00nullA汇总76,800.00nullB3160,000.00nullB汇总60,000.00null(空白)31null136,800.00(空白)汇总null136,800.00主营业务成本汇总136,800.00136,800.005401汇总136,800.00136,800.005402营业税金及附加(空白)293,522.40null31null3,522.40(空白)汇总3,522.403,522.40营业税金及附加汇总3,522.403,522.405402汇总3,522.403,522.405405其他业务成本丙2117,000.00null31null17,000.00丙汇总17,000.0017,000.00其他业务成本汇总17,000.0017,000.005405汇总17,000.0017,000.005501销售费用(空白)172,000.00null31null2,000.00(空白)汇总2,000.002,000.00销售费用汇总2,000.002,000.005501汇总2,000.002,000.005502管理费用(空白)1400.00null73,000.00null9500.00null10600.00null12460.00null182,700.00null19800.00null211,000.00null2211,742.00null231,000.00null268,000.00null30800.00null31null31,002.00(空白)汇总31,002.0031,002.00管理费用汇总31,002.0031,002.005502汇总31,002.0031,002.005503财务费用(空白)260.00null201,000.00null31null1,060.00(空白)汇总1,060.001,060.00财务费用汇总1,060.001,060.005503汇总1,060.001,060.005504资产减值损失(空白)293,000.00null31897.963,897.96(空白)汇总3,897.963,897.96资产减值损失汇总3,897.963,897.965504汇总3,897.963,897.965601营业外支出(空白)271,872.00null31null1,872.00(空白)汇总1,872.001,872.00营业外支出汇总1,872.001,872.005601汇总1,872.001,872.005701所得税费用(空白)3111,321.9111,321.91(空白)汇总11,321.9111,321.91所得税费用汇总11,321.9111,321.915701汇总11,321.9111,321.91总计1,314,515.041,314,515.04嘉佑有限责任公司nullnullnull2011年12月科目汇总表nullnullnull月12值科目代码科目名称求和项:借方金额求和项:贷方金额1001库存现金46,900.0050,600.001002银行存款120,700.00109,780.001131应收账款137,592.00null1132坏账准备null897.961133其他应收款4,000.002,000.001211原材料22,000.0066,600.001243库存商品49,734.40136,800.001245存货跌价准备null3,000.001501固定资产20,000.00null1502累计折旧null18,000.001911待处理财产损溢1,872.001,872.001922以前年度损益调整8,000.008,000.002121应付账款17,000.007,020.002131预收账款8,000.00null2141应付职工薪酬47,140.0053,466.002163应交税费13,540.0055,808.312191应付利息3,000.001,000.003121盈余公积null3,112.373131本年利润239,600.00239,600.003141利润分配3,112.3737,123.734101生产成本102,224.0049,734.404105制造费用22,024.0022,024.005101主营业务收入208,600.00208,600.005102其他业务收入19,000.0019,000.005301营业外收入12,000.0012,000.005401主营业务成本136,800.00136,800.005402营业税金及附加3,522.403,522.405405其他业务成本17,000.0017,000.005501销售费用2,000.002,000.005502管理费用31,002.0031,002.005503财务费用1,060.001,060.005504资产减值损失3,897.963,897.965601营业外支出1,872.001,872.005701所得税费用11,321.9111,321.91总计1,314,515.041,314,515.04嘉佑有限责任公司科目余额表nullnullnullnullnullnullnull科目代码会计科目期初余额null本期发生额null期末余额nullnullnull借方贷方借方贷方借方贷方1001库存现金21,960.00null46,900.0050,600.0018,260.00null1002银行存款1,308,640.00null120,700.00109,780.001,319,560.00null1003其他货币资金0.0null0.00.0nullnull1101交易性金融资产0.0null0.00.00.0null1111应收票据15,000.00null0.00.015,000.00null1131应收账款42,000.00null137,592.000.0179,592.00null1132坏账准备null0.00.0897.96null897.961133其他应收款0.0null4,000.002,000.002,000.00null1151预付账款11,000.00null0.00.011,000.00null1161应收股利0.0null0.00.00.0null1201在途物资0.0null0.00.00.0null1211原材料976,000.00null22,000.0066,600.00931,400.00null1243库存商品260,000.00null49,734.40136,800.00172,934.40null1245存货跌价准备null0.00.03,000.00null3,000.001401长期股权投资600,000.00null0.00.0600,000.00null1501固定资产4,500,000.00null20,000.000.04,520,000.00null1502累计折旧null1,020,000.000.018,000.00null1,038,000.001603在建工程0.0null0.00.00.0null1801无形资产500,000.00null0.00.0500,000.00null1901长期待摊费用0.0null0.00.00.0null1911待处理财产损溢0.0null1,872.001,872.000.0null1921以前年度损益调整0.0null8,000.008,000.000.0null2101短期借款null400,000.000.00.0null400,000.002111应付票据null65,000.000.00.0null65,000.002121应付账款null17,000.0017,000.007,020.00null7,020.002131预收账款null8,000.008,000.000.0null0.02141应付职工薪酬null12,800.0047,140.0053,466.00null19,126.002163应交税费null9,800.0013,540.0055,808.31null52,068.312171其他应付款null0.00.00.0null0.02181应付利润null0.00.00.0null0.02191应付利息null2,000.003,000.001,000.00null0.02301长期借款null0.00.00.0null0.02311应付债券null0.00.00.0null0.03101实收资本null5,000,000.000.00.0null5,000,000.003111资本公积null200,000.000.00.0null200,000.003121盈余公积null1,460,000.000.03,112.37null1,463,112.373131本年利润null0.0239,600.00239,600.00null0.03141利润分配null40,000.003,112.3737,123.73null74,011.364101生产成本0.0null102,224.0049,734.4052,489.60null4105制造费用nullnull22,024.0022,024.000.0null5101主营业务收入nullnull208,600.00208,600.00null0.05102其他业务收入nullnull19,000.0019,000.00null0.05201投资收益nullnull0.00.0null0.05301营业外收入nullnull12,000.0012,000.00null0.05401主营业务成本nullnull136,800.00136,800.000.0null5402营业税金及附加nullnull3,522.403,522.400.0null5405其他业务成本nullnull17,000.0017,000.000.0null5501销售费用nullnull2,000.002,000.000.0null5502管理费用nullnull31,002.0031,002.000.0null5503财务费用nullnull1,060.001,060.000.0null5504资产减值损失nullnull3,897.963,897.960.0null5601营业外支出nullnull1,872.001,872.000.0null5701所得税费用nullnull11,321.9111,321.910.0null合计null8,234,600.008,234,600.001,314,515.041,314,515.048,322,236.008,322,236.00nullnullnullnullnullnull资产负债表nullnullnullnullnullnullnull编制单位：嘉佑有限责任公司null2011年12月31日nullnull单位：元资产行次期初数期末数负债及所有者权益行次期初数期末数流动资产nullnullnull流动负债nullnullnull货币资金11,330,600.001,337,820.00短期借款42400,000.00400,000.00null交易性金融资产20.00.0应付票据4365,000.0065,000.00应收票据515,000.0015,000.00应付账款4417,000.007,020.00应收账款642,000.00178,694.04预收账款458,000.000.0其他应收款100.02,000.00应付职工薪酬4812,800.0019,126.00预付账款1111,000.0011,000.00应付利润490.00.0应收股利120.00.0应交税费509,800.0052,068.31存货161,236,000.001,153,824.00其他应付款510.00.0一年内到期的非流动资产180.00.0应付利息522,000.000.0其他流动资产19nullnull预计负债530.00.0流动资产合计202,634,600.002,698,338.04一年到期的非流动负债54nullnull非流动资产nullnullnull其他流动负债55nullnull可供出售金融资产210.00.0nullnullnullnull持有至到期投资220.00.0流动负债合计57514,600.00543,214.3