股份制企业会计模拟凭证答案(科目编号版)

1、EDU_GF001应付职工薪酬分配表阶段编号：501应付职工薪酬分配表（经济业务37）部门借项贷项应付职工薪酬工程部 开发间接费用 22,664.60物业管理部门 主营业务成本 24,133.00行政及其他管理部门 管理费用 104,402.40合计151,200.00账套编号：079内部单据号:PG13961期数（年）应付租赁本金现值余额 =上期应付租赁本金现值余额 -上期应付本金本期应付利息=应付租赁本金现值余额 *期限*利率（6%）1（租赁当日) 410790 231879019127.43245917.414755.044168672.4410120.35586792.795207.2

2、1合计 49210未确认融资费用分摊表（经济业务25）本期应付本金现值=应付本期租赁费（92000）-本期应付利息 92000 72872.6 77244.96 81879.65 86792.79 410790 EDU_GF003开发间接费用分配表阶段编号：501账套编号：开开发发间间接接费费用用分分配配表表( (经经济济业业务务8686）房地开发项目分配比例(本月发生直接费用）分配率分配额开发成本-众信大厦A楼 892800.002.00%17856.00开发成本-众信大厦B楼 1294800.002.00%25896.00开发成本-众信大厦C楼 810100.002.00%16202.00

3、开发成本-众信大厦D楼 2089000.002.00%41780.00开发成本-众信大厦E楼 470000.002.00%9400.00开发成本-立信花苑 12000000.002.00%240000.00合计 17556700.002.00%351134.00众信大厦A楼开发成本计算表（经济业务87）项目土地转让及动迁补偿费前期工程费基础设施费期初余额7,816,000.001,112,520.963,908,000.00本期发生144,000.00总成本7,816,000.001,112,520.964,052,000.00建筑面积()14400单位建筑面积成本(元/)2714建安工程费配

4、套设施费开发管理费合计22,751,830.001,036,000.001,546,593.0438,170,944.00748,800.0017,856.00910,656.0023,500,630.001,036,000.001,564,449.0439,081,600.00众信大厦A楼开发成本计算表（经济业务87）144002714EDU_GF005营业税纳税申报表阶段编号：501营营业业税税纳纳税税申申报报表表（经经济济业业务务9292）（适用于查账征收的营业税纳税人）纳税人识别号:纳税人名称（公章）税目行次营业额应税收入1交通运输业1建筑业2邮电通讯业3服务业4156,100.00娱

5、乐业567金融保险业8文化体育业9销售不动产1011,196,000.00转让无形资产111213合计141 11 1, ,3 35 52 2, ,1 10 00 0. .0 00 0代扣代缴项目1516合合计计171 11 1, ,3 35 52 2, ,1 10 00 0. .0 00 0纳纳税税人人或或代代理理人人声声明明：此纳税申报表是根据国家税收法律的规定填报的，我确定它是真实的、可靠的、完整的。以下由税务机关填写:受理人：年 月 日账套编号：079 内部单据号:PG13841前期多缴项目营业额应税减除项目金额应税营业额免税收入小计营业额冲减事后审批减免其他2=3+4+534567=

6、1-680 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 01 15 56 6, ,1 10 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 01 11 1, ,1 19 96 6, ,0 00 00 0. .0 00 00 0. .0 00

7、00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 01 11 1, ,3 35 52 2, ,1 10 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 01 11 1, ,3 35 52 2,

8、,1 10 00 0. .0 00 00 0. .0 00 0营营业业税税纳纳税税申申报报表表（经经济济业业务务9292）（适用于查账征收的营业税纳税人）营业额纳纳税税人人或或代代理理人人声声明明：此纳税申报表是根据国家税收法律的规定填报的，我确定它是真实的、可靠的、完整的。税率(%)本期税款计算税款缴纳小计本期应纳税额免（减）税额期初欠缴税额前期多缴税额本期已缴税额小计已缴本期应纳税额本期已被扣缴税额910=11+1211=7*912=8*91314=2*915=16+17+1816170 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0.

9、.0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 05.00%7 7, ,8 80 05 5. .0 00 07 7, ,8 80 05 5. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 0

10、0 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 05.00% 5 55 59 9, ,8 80 00 0. .0 00 05 55 59 9, ,8 80 00 0. .0 00 00 0. .0 00 00 0. .

11、0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 05 56 67 7, ,6 60 05 5. .0 00 05 56 67 7, ,6 60 05 5. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .

12、0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 05 56 67 7, ,6 60 05 5. .0 00 05 56 67 7, ,6 60 05 5. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 0如如纳纳税税人人填填报报，由由纳纳税

13、税人人填填写写以以下下各各栏栏：办税人员（签章）财务负责人（签章）法定代表人（签章）如如委委托托代代理理人人填填报报，由由代代理理人人填填写写以以下下各各栏栏：代理人名称经办人（签章）联系电话受理税务机关（签章）：营营业业税税纳纳税税申申报报表表（经经济济业业务务9292）（适用于查账征收的营业税纳税人）纳纳税税人人或或代代理理人人声声明明：此纳税申报表是根据国家税收法律的规定填报的，我确定它是真实的、可靠的、完整的。本期应缴税额计算本期已缴欠缴税额小计本期期末应缴税额本期期末应缴欠缴税额1819=20+2120=11-14-16-1721=13-180 0. .0 00 00 0. .0 0

14、0 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 07 7, ,8 80 05 5. .0 00 07 7, ,8 80 05 5. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 0

15、0 00 0. .0 00 00 0. .0 00 05 55 59 9, ,8 80 00 0. .0 00 05 55 59 9, ,8 80 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 05 56 67 7, ,6 60 05 5. .0 00 05 56 67 7, ,6 60 05 5. .0 00 00 0. .0 00 00 0. .0 0

16、0 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 00 0. .0 00 05 56 67 7, ,6 60 05 5. .0 00 05 56 67 7, ,6 60 05 5. .0 00 00 0. .0 00 0联系电话代理人（公章）营营业业税税纳纳税税申申报报表表（经经济济业业务务9292）（适用于查账征收的营业税纳税人）税款缴纳本期已缴税额如如纳纳税税人人填填报报，由由纳纳税税人人填填写写以以下下各各栏栏：法定代表人（签章）如如委委托托代代理理人人填填报报，由由代代理理人人填填写写以以下下各各栏栏：联系电话受

17、理税务机关（签章）：EDU_GF006应收款项坏账准备计提表阶段编号：501账套编号：079 内部单据号:应收款项坏账准备计提表（经济业务95）账龄应收账款账户余额其他应收款账户余额提取比例应收账款 计提坏账数其他应收款计提坏账数坏账准备合计数半年之内505,000.005,000.002.00%10,100.00100.0010,200.00半年至一年76,000.000.005.00%3,800.003,800.00一年至至二年 15,500.005,000.0020.00%3,100.001,000.004,100.00二年至三年20,000.000.0050.00%10,000.001

18、0,000.00三年以上0.000.00100.00%合计616,500.0010,000.0027,000.001,100.0028,100.00纳税人名称:立信股份有限公司纳税人识别号: 310104520881172 金额单位：元（列至角分）类别行次项目金额利润总额计算 1一、营业收入（填附表一） 147,363,052.812减：营业成本（填附表二） 86,177,277.293营业税金及附加 12,238,573.804销售费用（填附表二） 5,017,015.005管理费用（填附表二）6,200,131.016财务费用（填附表二） 5,464,192.037资产减值损失 11,20

19、0.008加：公允价值变动收益 9投资收益 930,372.2410二、营业利润 33,185,085.9211加：营业外收入（填附表一）400,000.0012减：营业外支出（填附表二）151,310.0013三、利润总额（101112）33,433,755.92应纳税所得额计算 14加：纳税调整增加额（填附表三）191,700.0015减：纳税调整减少额（填附表三）930,372.2416其中：不征税收入17免税收入18减计收入19减、免税项目所得930,372.2420加计扣除21抵扣应纳税所得额22加：境外应税所得弥补境内亏损23纳税调整后所得（13141522）32,695,103.

20、6824减：弥补以前年度亏损（填附表四）25应纳税所得额（2324）32,695,103.68应纳税额计算 26税率（25%）0.2527应纳所得税额（25*26）8,173,775.9228减：减免所得税额（填附表五）29减：抵免所得税额（填附表五）30应纳税额（272829）8,173,775.9231加：境外所得应纳所得税额（填附表六）32减：境外所得抵免所得税额（填附表六）33实际应纳所得税额（303132）8,173,775.9234减:本年累计实际已预缴的所得税额7,719,583.6935其中:汇总纳税的总机构分摊预缴的税额36汇总纳税的总机构财政调库预缴的税额37汇总纳税的总机

21、构所属分支机构分摊的预缴税额38合并纳税（母子体制）成员企业就地预缴比例39合并纳税企业就地预缴的所得税额40本年应补（退）的所得税额（3334）附列资料41以前年度多缴的所得税额在本年抵减额42以前年度应缴未缴在本年入库所得税额纳税人公章：代理申报中介机构公章：主管税务机关受理专用章:经办人：经办人及执业证件号码：受理人:申报日期：代理申报日期：年 月 日受理日期： 年 月 日凭证号日期摘要借方科目贷方科目现金流量编码04-012 1.支付董秘培训费660207071002020103-012 2.杨华公积金贷款转入100201010122030101-012 3.吸收合并虹梅房地产1001

22、1422410103-022 3.吸收合并虹梅房地产100201011422410104-022 3.支付产权交易手续费6602090710020201转2 3.吸收合并虹梅房地产1121112201112302500103160116041711224101转2 3.吸收合并虹梅房地产224101200101220201220301转2 4.收到绿化工程发票500101015001010250010103112302转3 5.调整上年度多计办公房装修费160266020203-033 6.收到配股款，已扣除发行费用1002010117400140020104-034 7.提现，为退房款100

23、1251002010102-014 8.退杨华购房款2203011001 01转4 9.结转杨华购房的收入22030160010101-024 10.收杨华房屋修缮基金100101220302224102224103转5 11.盘亏笔记本电脑一台190101160216012221030304-045 12.支付众信大厦E楼建筑设计费1123020410020101转5 12.收到众信大厦E楼建筑设计费发票 5001010511230203-045 13.收到租金收入1002010101220303转5 13.收到租金收入22030360010201-036 14.出售装横材料10010160

24、512221030101-046 15.收到宋光明交来的购房定金100101220301转6 16.没收汪玲购房定金220301630102-026 16.退汪玲购房款2203011001 0104-059 17.缴纳各项税费22210106222102222103042221042221062221072221051002020104-069 18.支付众信大厦工程质检费510108041002010104-079 19.预付众信大厦D楼煤气管线铺设工程款112302041002010103-0510 20.收到购房人金星按揭贷款100201010122030104-0810 21.划转保证

25、金10020102071002010104-0910 22.预支差旅费122101071002010104-1010 23.支付广告费6601071002020104-1111 24.支付产权转让款2241011410020101转11 25.融资租入汽车交付使用1601270227010104-1211 25.支付第一期融资租赁款270101221002010104-1311 26.支付物业管理小区保安费640103041002010102-0311 27.支付工程部经理报销差旅费510106071001转11 27.报销工程部经理差旅费51010612210104-1412 28.支付众信

26、大厦D楼第一期监理费 500101040410020101转12 29.结转销售房款22030160010104-1512 30.购买装横材料14030104140302222103021002010104-1612 31.支付本月办公用房物业管理费660207071002020104-1713 32.支付本月职工薪酬22110105660201660310020101转13 33.结转本月职工薪酬代扣款221101222105224105224106224104转13 34.计提各项经费51010164010366020122110322110422110522110204-1813 34.

27、支付各项经费221104052241062211022241042211022211022241041002020104-1913 35.支付住房公积2211030522410510020101转16 36.购入纪念金笔660206220202转16 37.分配本月职工薪酬51010164010366020122110102-0416 38.行政部购入图书6602071001 0704-2016 39.支付养老金221102052241041002010104-2117 40.支付排水工程款50010102041002010104-2217 41.预付工程备料款1123010410020101

28、转17 42.将土地使用权进行投资1511041702170101222106630104-2317 42.支付土地增值税151104141002020104-2417 43.支付安装费2202010410020101转17 43.安装费5001010250010103220201转18 44.销售装横材料112160512221030104-2518 45.支付土地出让金500102041002010104-2618 46.支付土地使用费5001020410020101转18 47.结转盘亏笔记本671119010104-2719 48.支付审价费50010103041002010103-0

29、619 49.收到房款100201010122030104-2819 50.代付清运费224103071002020104-2919 51.支付D楼进度款50010104041002010104-3020 52.付诉讼费660209071002020102-0520 53.结转购房合同6601071001转20 54.结转A楼款项220301600101转20 55.送红股410404400104-3120 56.支付中介费6601071002020101-0520 57.收到购房款10010122030102-0620 57.将现金存入银行10020101100104-3223 58.支付送

30、配股验资费400201221002010102-0723 59.购买贺卡用于业务交际66020607100104-3323 60.付建行利息6603212231011002010104-3423 61.付交行利息6603212231011002020103-0723 62.收到银行利息100201010310020201036603660302-0824 63.报销物业材料费64010304100104-3524 64.支付印花税票660208061002020104-3624 65.支付股东大会会务费660207071002020103-0825 66.收到款项1002010101220302 0322410222410303-0925 66.收到款项1002010101220302 0322410222410302-0925 67.支付汽油费等66020507100104-3725 68.支付小区绿化费640103041002010104-3825 69.支付C楼工程费5001010304100201010