会计综合模拟实验(手工账务处理)1-160笔T账及科目汇总

1、原材料应付账款应付职工薪酬借贷借贷借-240,000.0014,040.00-240,000.00300.00300,000.00105,300.0012,000.0090,000.00121,500.0072,576.00104,054.0588,950.0027,648.00211,891.89194,880.006,912.0090,810.81105,300.002,764.8060,000.0066,573.003,456.0098,400.00160,000.0034,560.0030,000.00270,754.00121,801.807,020.0040,900.901,100

2、.00240,900.90800.00120,000.00400.00160,000.005,000.0076,081.08241,081.0841,000.00166,702.7090,000.00100,000.0060,000.00汇总2203625.210.0014040.00602503.00445290.80借方贷方20739305.4320739305.430.00主营业务收入管理费用贷借贷借贷250,380.00400,800.00500.00200,000.002,100.00980.00450.00300,000.00900.0049,000.001,000.00147,0

3、00.001,200.00294,000.0012,500.00588,000.001,000.00800,000.00125.00117,600.0050.00120,000.00442.50100,200.00400.00784,000.0012,000.005,000.00600.00950.0013,000.0023,400.0051.6921,340.00800.00250380.000.003901580.0097809.190.00其他货币资金无形资产营业外收入借贷借贷借600,000.0070,200.00188,679.2520,000.0067.5075,067.5094,

4、339.6247,800.0047,970.00131,577.60300,660.0047,970.00144,316.8068,779.20100,220.0079,744.00200,440.00110.4890,400.0090,400.001066448.781029274.30188679.25114339.620.00应付票据固定资产贷借贷借贷18,301.8975,000.0047,800.0024,000.0020,000.00640.00220,000.00300,000.0025,000.0080,000.0062,400.0011,492.0020,000.0036,0

5、00.004,000.0050,000.00100,000.001,000,000.00515,000.0076,558.9559433.8975000.0047800.001985558.95518400.00库存现金银行存款制造费用借贷借贷借1,146.60800.00468,936.00351,000.00200.005,000.00936.0030,000.0066,673.00100.00300.001,146.60234,421.202,100.00700.005,000.00800.0066,673.00354,000.00158.33450.001,146.6010.502,3

6、75.00900.0080,000.00600,000.00494.00300.0075,067.505,000.001,170.001,200.0057,330.0075,000.001,170.001,000.00200,000.00115,128.00791.67200.00343,980.0035,100.002,000.001,200.005,000.003.681,000.001,000.00210,000.00142,400.008,000.00400.0010,000.0010.5012,000.00600.00200,000.0028,080.001,100.002,121.

7、6047,800.00800.00937,684.8023.90400.00120,000.001,755.00137,592.00280,800.00137,592.0012,000.0080,000.0070,200.00690,060.0010.50802,488.88200,000.0076,050.00187,200.00352,431.80400.00504,093.337,020.00147.992,100.002,658.6120,000.004,000.00282,000.004,680.0010.5047,970.0012,500.00100,000.00200,000.0

8、010.50422,719.512,000.00802,488.88259,485.0010,000.00100,000.00270,754.0080,000.00585.003,000.0012,000.005,850.00800,000.002,488.883,000.0050,000.0010.5012,000.00117,000.00800,000.0015,210.0058,500.002,127.97120,000.00504,093.33833.33510.00502,750.00120,000.00500.001,800.003,000.00515,000.005,000.00

9、300,000.0023,000.973,244.5090,400.0030,000.005,000.0021,340.0011446.6013232.605834155.319321997.9530159.00累计摊销在途物资贷借贷借贷10,000.0076,081.0876,081.080.0010000.000.0076081.0876081.08应收票据其他业务收入应收账款借贷借贷借171,990.00210,000.00360.00352,431.80140,652.72540.00690,060.004,716.98917,280.0010,000.001,440.0012,000

10、.00216.00312642.72210000.000.0029272.981959771.80预收账款预计负债贷借贷借贷140,400.00117,234.0080,000.001,200.0021,000.0080,000.00690,060.00352,431.801262891.80117234.0080000.001200.0021000.00其他应收款财务费用应交税费借贷借贷借800.00800.0010.5067.5051,000.003,000.001,000.003.68147.99136.00120,000.0010.502,769.0915,300.0023.9017,

11、445.9510.5051,297.3010.5010,200.002,808.0016,728.0010.505,100.001,244.4420,598.2010.5012,868.92510.004,080.001,833.336,899.10500.00255.001,682.7840,899.1020,400.0010,200.0027,200.001,020.0040,918.926,970.0028,177.3015,300.0011,320.75153,532.7825,000.0012,497.295,355.983,570.661,200.0034,000.004,528.

12、3085.00297.30850.0017,000.002,210.008,500.00925.841,200.006,792.45170,000.0013,015.02112.811,698.113,660.103800.00121800.008669.132984.58880346.18持有至到期投资投资收益贷借贷借贷68,136.0070,000.00100,000.002,220.0019,577.601,698.1130,220.0012,000.00316.807,999.2034,061.2037,744.00166.6020,000.0051,091.808,330.0024,

13、990.0049,980.00283.0281.6099,960.00136,244.802,040.0019,992.0030,222.2211,050.0020,436.7217,034.00850.00133,280.00680.005,660.38716268.45100220.00112000.002536.8085320.80营业外支出短期借款周转材料借贷借贷借8,222.22800,000.00200,000.001,500.0010,000.006,000.003,000.00500.0014,050.002.132,800.0038074.350.00800000.00200

14、000.008000.00预付账款在建工程贷借贷借贷20,000.00140,400.0060,000.005,310.00442.502,000.0050,000.0025,190.10120,000.0090,400.000.00285710.00166032.6062000.000.00其他应付款交易性金融资产累计折旧借贷借贷借27,648.002,220.0063,000.0019,000.007,982.00144,000.002,220.00114,000.003,456.008,892.0034,560.0022,800.0095,000.0073646.000.00146220

15、.0065220.00259692.00固定资产清理长期股权投资贷借贷借贷158.331,000.002,040.00125,000.00240,000.002,375.00400.00186,000.00208,000.00494.00640.0065,000.00100,000.00950.00186,000.0013,200.00800,000.00791.6753,508.004,000.00400,000.0011,492.002,800.0013,200.005,000.001,800.004769.00273040.00273040.001633000.00240000.00销售费用可供出售金融资产长期借款借贷借贷借75,471.70300,660.0030,000.00500,000.002,702.70200,440.0012,000.0011,700.0030.0028,301.8921,000.00600.00139806.290.00501100.0042000.00500000.00生产成本股本贷借贷借贷70,200