会计电算化报表计算公式.doc

1资产负债表 计算公式年 初期 末货币资金=J_QCYE(101,1)+J_QCYE(102,1)+J_QCYE(109,1)货币资金=J_QMYE(101)+J_QMYE(102)+J_QMYE(109)短期投资=J_QCYE(11l,1)短期投资=J_QMYE(111)应收票据=J_QCYE(112,1)应收票据=J_QMYE(112)应收账款=J_QCYE(113,1)应收账款=J-QMYE(113)减：坏账准备=D_QCYE(114,1)减：坏账准备=D_QMYE(114)应收账净额=C9-C10应收账净额=D9-D10预付账款=J_QCYE(115,1)预付账款=J_QMYE(115)其他应收款=J_QCYE(119,1)其他应收款=J_QMYE(119)存货=J_QCYE(123,1)+J_QCYE(129,1)+J_QCYE(133,1)+J_QCYE(137,1)+J_QCYE(401,1)+J_QCYE(128,1)+J_QCYE(131,1)+J_QCYE(135,1)+J_QCYE(138,1)+J_QCYE(121,1)存货=J_QMYE(123)+J_QMYE(129)+J_QMYE(133)+J_QMYE(137)+J_QMYE(401)+J_QMYE(128)+J_QMYE(131)+J_QMYE(135)+J_QMYE(138)+J_QMYE(121)待摊费用=J_QCYE(139,1)待摊费用=J_QMYE(139)预提费用=D_QCYE(231,I)预提费用=D_QMYE(231)流动资产合计=C6+C7+C8+C1l+C12+C13+C14+ C15+ C17+Cl8流动资产合计=D6+D7+D8+Dll+D12+D13+D14+D15+D17+D18长期投资=J_QCYE(l51,1)长期投资=J_QMYE(151)固定资产原价=J_QCYE(161,1)固定资产原价=J_QMYE(161)减：累计折旧=D_QCYE(165,1)减：累计折旧=D_QMYE(165)固定资产净值=C23-C24固定资产净值=D23-D24固定资产清理=J_QCYE(166,1)固定资产清理=J_QMYE(166)在建工程=J_QCYE(169,1)在建工程=J_QMYE(169)固定资产合计=C25+C26+C27固定资产合计=D25+D26+D27无形资产=J_QCYE(171,1)无形资产=J_QMYE(171)递延资产=J_QCYE(181,1)递延资产=J_QMYE(181)无形及递延资产合计=C31+C32无形及递延资产合计=D31+D32资产合计=C19+C12+C29+C33+C35+C37资产合计=D19+D12+D29+D33+D35+D372、负债及所有者权益计算公式年 初期 末短期借款=D_QCYE(201,1)短期借款=D_QMYE(201)应付票据=D_QCYE(202,1)应付票据=D_QMYE(2021应付账款=D_QCYE(203,1)应付账款=D_QMYE(203)预收账款=D_QCYE(204,1)预收账款=D_QMYE(204)其他应付款=D_QCYE(209,1)其他应付款=D_QMYE(209)应付工资=D_QCYE(21l,1)应付工资=D_QMYE(211)应付福利费=D_QCYE(214,1)应付福利费=D_QMYE(214)未交税金=D_QCYE(221,1)未交税金=D_QMYE(221)未付利润=D_QCYE(223,1)未付利润=D_QMYE(223)其他未交款=D_QCYE(229,1)其他未交款_DQMYE(229)预提费用=D_QCYE(23l,1)预提费用=D_QMYE(231)流动负债合计=SUM(G6：G19)流动负债合计=SUM(H6：H19)长期借款=D_QCYE(241,1)长期借款=D_QMYE(241)长期负债合计=SUM(G23：G26)长期负债合计=SUM(H23：H26)实收资本=D_QCYE(301,1)实收资本=D_QMYE(301)资本公积=D_QCYE(311,1)资本公积=D_QMYE(311)盈余公积=D_QCYE(313,1)盈余公积=D_QMYE(313)未分配利润=D_QCYE(321,1)-D_QCYE(322,1)未分配利润=D_QMYE(321)-D_QMYE(322)所有者权益合计=SUM(G31:G34)所有者权益合计=SUM(H31:H34)负债及所有者权益合计=G2O+G27+G29+G35负债及所有者权益合计=H2O+H27+H29+H353、 损益表 项 目行次 本年累计数 一、产品销售收入1=DFE(501)=DJGE(501) 减：产品销售成本2=JFE(502)=JLJE(502) 产品销售费用3=JFE(503)=JLJE(503)产品销售税金及附加4=JFE(504)=JLFE(504)二、产品销售利润7=C5-C6-C7-C8=D5-D6-D7-D8 加：其他业务利润9=DFE(511)-JFE(512)=DLJE(511)-JLJE(512) 减：管理费用10=JFE(521)=JLJE(521) 财务费用11=JFE(522)=JLJE(522) 其中：利息支出12 汇总损益13三、营业利润14=C9+ClO-C11-C12=D9+D1O-D11-D12 加：投资收益15=DFE(531)=DLGE(531) 营业外收入16=DFE(541)=DLJE(541)减：营业外支出17=JFE(54