会计综合模拟实验(手工账务处理)1-160笔T账及科目汇总

贷

借

贷

-240,000.00 14,040.00

-240,000.00 300,000.00 105,300.00 90,000.00 121,500.00 104,0.05 88,950.00 211,1. 194,880.00 90,810.81 105,300.00 60,000.00 66,573.00 98,400.00 160,000.00

30,000.00 121,801.80 40,900.90 240,900.90 120,000.00 160,000.00 76,081.08 241,081.08 41,000.00 166,702.70 90,000.00 100,000.00 60,000.00

应付职工薪酬借

300.00 12,000.00 72,576.00 27,8.00 6,912.00 2,7.80 3,456.00 34,560.00 270,7.00 7,020.00 1,100.00 800.00 400.00 5,000.00

汇总

2203625.210.00借方贷方20739305.4320739305.43

14040.000.00602503.00445290.80贷

400,800.00 200,000.00 980.00 300,000.00 49,000.00 147,000.00 294,000.00 588,000.00 800,000.00 117,600.00 120,000.00 100,200.00 784,000.00

管理费用借

贷

500.00 2,100.00 450.00 900.00 1,000.00 1,200.00 12,500.00 1,000.00 125.00 50.00 442.50 400.00 12,000.00 5,000.00 600.00 950.00 13,000.00 23,400.00 51.69 21,340.00 800.00

贷

250,380.00

主营业务收入借

250380.000.003901580.0097809.190.00其他货币资金借

600,000.00 67.50 47,800.00 131,577.60 47,970.00 68,779.20 79,744.00 110.48 90,400.00

贷

70,200.00 75,067.50 47,970.00 300,660.00 144,316.80 100,220.00 200,440.00 90,400.00

无形资产借

188,679.25

贷

20,000.00 94,339.62

营业外收入借

108.781029274.30188679.25114339.620.00贷

18,301. 0.00 25,000.00 11,492.00 4,000.00

应付票据借

75,000.00

贷

47,800.00

固定资产借

24,000.00 220,000.00 80,000.00 20,000.00 50,000.00 1,000,000.00 515,000.00 76,558.95

贷

20,000.00 300,000.00 62,400.00 36,000.00 100,000.00

59433.75000.0047800.001985558.95518400.00贷

800.00 936.00 1,146.60 800.00 450.00 900.00 300.00 1,200.00 1,000.00 200.00 1,200.00 1,000.00 400.00 600.00 1,100.00 800.00 400.00

银行存款借

468,936.00 30,000.00 234,421.20 66,673.00 1,146.60 80,000.00 75,067.50 57,330.00 200,000.00 343,980.00 5,000.00 210,000.00 10,000.00 200,000.00 2,121.60 937,684.80 120,000.00 137,592.00 137,592.00 80,000.00 690,060.00 802,488.88 76,050.00 352,431.80 504,093.33 147.99 2,658.61 4,000.00 4,680.00

贷

351,000.00 66,673.00 2,100.00 3,000.00 10.50 600,000.00 5,000.00 75,000.00 115,128.00 35,100.00 3.68 142,400.00 10.50 28,080.00 47,800.00 23.90 1,755.00 280,800.00 12,000.00 70,200.00 10.50 200,000.00 187,200.00 400.00 7,020.00 2,100.00 20,000.00 282,000.00 10.50 47,970.00 12,500.00 100,000.00 200,000.00 10.50 422,719.51 2,000.00 802,488.88 259,485.00 10,000.00 100,000.00 270,7.00 80,000.00 585.00 3,000.00 12,000.00 5,850.00 800,000.00 2,488.88 3,000.00 50,000.00 10.50 12,000.00

制造费用借

200.00 100.00 700.00 158.33 2,375.00 494.00 1,170.00 1,170.00 791.67 2,000.00 1,000.00 8,000.00 12,000.00

库存现金借

1,146.60 5,000.00 300.00 5,000.00

11446.6013232.605834155.31 117,000.00 800,000.00 15,210.00 58,500.00 2,127.97 120,000.00 504,093.33 833.33 510.00 502,750.00 120,000.00 500.00 1,800.00 3,000.00 515,000.00 5,000.00 300,000.00 23,000.97 3,244.50 90,400.00 30,000.00 5,000.00 21,340.009321997.9530159.00贷

累计摊销借

10,000.00

贷

在途物资借

76,081.08

贷

76,081.08

0.0010000.000.0076081.0876081.08应收票据借

171,990.00 140,652.72

贷

210,000.00

其他业务收入借

贷

360.00 0.00 4,716.98 10,000.00 1,440.00 12,000.00 216.00

应收账款借

352,431.80 690,060.00 917,280.00

3122.72210000.000.0029272.981959771.80贷

140,400.00 80,000.00 690,060.00 352,431.80

预收账款借

117,234.00

贷

80,000.00

预计负债借

1,200.00

贷

21,000.00

12621.80117234.0080000.001200.0021000.00财务费用借

贷

10.50 67.50 3.68 147.99 10.50 2,769.09

23.90 10.50 10.50 2,808.00 10.50 1,244.44 10.50 510.00 1,833.33 500.00 1,682.78

应交税费借

51,000.00 136.00 15,300.00 17,445.95 51,297.30 10,200.00 16,728.00 5,100.00 20,598.20 12,868.92 4,080.00 6,9.10 255.00 40,9.10 20,400.00 10,200.00 27,200.00 1,020.00 40,918.92 6,970.00 28,177.30 15,300.00 11,320.75 153,532.78 25,000.00 12,497.29 5,355.98 3,570.66 1,200.00 34,000.00 4,528.30 85.00 297.30 850.00 17,000.00 2,210.00 8,500.00 925.84 1,200.00 6,792.45 170,000.00 13,015.02 112.81 1,698.11 3,660.10

其他应收款借

800.00 3,000.00

贷

800.00 1,000.00 120,000.00

3800.00121800.008669.132984.58880346.18贷

68,136.00 1,698.11 34,061.20 166.60 51,091.80 8,330.00 24,990.00 49,980.00 283.02 81.60 99,960.00 136,244.80 2,040.00 19,992.00 30,222.22 11,050.00 20,436.72 17,034.00 850.00 133,280.00 680.00 5,660.38

持有至到期投资借贷

70,000.00 100,000.00 30,220.00 12,000.00投资收益借

2,220.00 316.80

贷

19,577.60 7,999.20 37,744.00 20,000.00

716268.45100220.00112000.002536.8085320.80营业外支出借

8,222.22 10,000.00 3,000.00 14,050.00 2.13 2,800.00

贷

短期借款借

800,000.00

贷

200,000.00

周转材料借

1,500.00 6,000.00 500.00

38074.350.00800000.00200000.008000.00贷

预付账款借

20,000.00 5,310.00 50,000.00 120,000.00 90,400.00

贷

140,400.00 442.50 25,190.10

在建工程借

60,000.00 2,000.00

贷

0.00285710.00166032.6062000.000.00其他应付款借

27,8.00 7,982.00 3,456.00 34,560.00

贷

交易性金融资产借贷

2,220.00 63,000.00 144,000.00 2,220.00

累计折旧借

19,000.00 114,000.00 8,2.00 22,800.00 95,000.00

736.000.00146220.0065220.00259692.00贷

158.33 2,375.00 494.00 950.00 791.67

固定资产清理借

1,000.00 400.00 0.00 186,000.00 53,508.00 11,492.00 13,200.00 5,000.00 1,800.00

贷

2,040.00 186,000.00 65,000.00 13,200.00 4,000.00 2,800.00

长期股权投资借

125,000.00 208,000.00 100,000.00 800,000.00 400,000.00

贷

240,000.00

4769.00273040.00273040.001633000.00240000.00销售费用借

75,471.70 2,702.70 11,700.00 30.00 28,301. 21,000.00 600.00

贷

可供出售金融资产借贷

300,660.00 30,000.00 200,440.00 12,000.00

长期借款借

500,000.00

139806.290.00501100.0042000.00500000.00贷

生产成本借

70,200.00 126,360.00 4,680.00 4,680.00 30.00 20.00 50.00 80.00

贷

股本借

贷

600,000.00

0.00206100.000.000.00600000.00应收股利借

240,000.00 20,000.00

贷

资本公积借

贷

570,000.00

应付利息借

1,244.44 833.33 916.67

260000.000.000.00570000.002994.44贷

821.67 861.11

研发支出借

12,000.00 113,207.55

贷

1682.78125207.550.00