超迷你版帐务处理系统

编码规则：322,,,,借贷方差额：,0.00,,

********,,,,经过试算已平衡,,,科目总数：149个

科目代码,总帐科目,明细科目,借贷,期初余额(借方),期初余额(贷方),"科目

级次",科目查询

,,,,,,,,

1001,现金,,借,,,1,1001_现金

1002,银行存款,,借,"216,841.96",,1,1002_银行存款

100201,银行存款,工行,借,,,2,100201_银行存款_工行

100202,银行存款,农行,借,,,2,100202_银行存款_农行

1009,其他货币资金,,借,,,1,1009_其他货币资金

1101,短期投资,,借,,,1,1101_短期投资

1102,短期投资跌价准备,,贷,,0.00,1,1102_短期投资跌价准备

1111,应收票据,,借,,,1,1111_应收票据

1121,应收股利,,借,,,1,1121_应收股利

1122,应收利息,,借,,,1,1122_应收利息

1131,应收账款,,借,"1,998,900.00",,1,1131_应收账款

113101,应收账款,逸凡咨询,借,"1,998,900.00",,2,113101_应收账款_逸凡咨询

113102,应收账款,逍遥网络,借,,,2,113102_应收账款_逍遥网络

113103,应收账款,公司甲,借,,,2,113103_应收账款_公司甲

113104,应收账款,公司乙,借,,,2,113104_应收账款_公司乙

113199,应收账款,其他,借,,,2,113199_应收账款_其他

1133,其他应收款,,借,"9,790.82",,1,1133_其他应收款

113301,其他应收款,龙逍遥,借,"9,790.82",,2,113301_其他应收款_龙逍遥

113302,其他应收款,龙逸凡,借,,,2,113302_其他应收款_龙逸凡

113303,其他应收款,aluo,借,,,2,113303_其他应收款_aluo

113350,其他应收款,其他,借,,,2,113350_其他应收款_其他

1141,坏账准备,,贷,,0.00,1,1141_坏账准备

114101,坏账准备,应收帐款,贷,,,2,114101_坏账准备_应收帐款

114102,坏账准备,其他应收款,贷,,,2,114102_坏账准备_其他应收款

1151,预付账款,,借,,,1,1151_预付账款

1161,应收补贴款,,借,,,1,1161_应收补贴款

1201,物资采购,,借,,,1,1201_物资采购

1211,原材料,,借,,,1,1211_原材料

1221,包装物,,借,,,1,1221_包装物

1231,低值易耗品,,借,,,1,1231_低值易耗品

1232,材料成本差异,,借,,,1,1232_材料成本差异

1241,自制半成品,,借,,,1,1241_自制半成品

1243,库存商品,,借,,,1,1243_库存商品

1244,商品进销差价,,借,,,1,1244_商品进销差价

1251,委托加工差价,,借,,,1,1251_委托加工差价

1261,委托代销商品,,借,,,1,1261_委托代销商品

1271,受托代销商品,,借,,,1,1271_受托代销商品

1281,存货跌价准备,,贷,,0.00,1,1281_存货跌价准备

1301,待摊费用,,借,"20,000.00",,1,1301_待摊费用

1401,长期股权投资,,借,,,1,1401_长期股权投资

1402,长期债权投资,,借,,,1,1402_长期债权投资

1421,长期投资减值准备,,贷,,0.00,1,1421_长期投资减值准备

142101,长期投资减值准备,长期股权投资减值准备,贷,,,2,142101_长期投资减值准备_长期股权投资减值准备

142102,长期投资减值准备,长期债权投资减值准备,贷,,,2,142102_长期投资减值准备_长期债权投资减值准备

1501,固定资产,,借,"521,295.37",,1,1501_固定资产

1502,累计折旧,,贷,,0.00,1,1502_累计折旧

1505,固定资产减值准备,,贷,,0.00,1,1505_固定资产减值准备

1601,工程物资,,借,,,1,1601_工程物资

1603,在建工程,,借,,,1,1603_在建工程

1605,在建工程减值准备,,贷,,0.00,1,1605_在建工程减值准备

1701,固定资产清理,,借,,,1,1701_固定资产清理

1801,无形资产,,借,,,1,1801_无形资产

1805,无形资产减值准备,,贷,,0.00,1,1805_无形资产减值准备

1815,未确认融资费用,,借,,,1,1815_未确认融资费用

1901,长期待摊费用,,借,,,1,1901_长期待摊费用

1911,待处理财产损溢,,借,0.00,,1,1911_待处理财产损溢

191101,待处理财产损溢,待处理流动资产损溢,借,,,2,191101_待处理财产损溢_待处理流动资产损溢

191102,待处理财产损溢,待处理固定资产损溢,借,,,2,191102_待处理财产损溢_待处理固定资产损溢

2101,短期借款,,贷,,"20,000.00",1,2101_短期借款

2111,应付票据,,贷,,,1,2111_应付票据

2121,应付账款,,贷,,"2,443,000.00",1,2121_应付账款

2131,预收账款,,贷,,,1,2131_预收账款

2141,代销商品款,,贷,,,1,2141_代销商品款

2151,应付工资,,贷,,,1,2151_应付工资

2153,应付福利费,,贷,,"6,433.00",1,2153_应付福利费

2161,应付股利,,贷,,,1,2161_应付股利

2171,应交税金,,贷,,0.00,1,2171_应交税金

217101,应交税金,应交增值税,贷,,0.00,2,217101_应交税金_应交增值税

21710101,应交税金,应交增值税_进项税金,贷,,,3,21710101_应交税金_应交增值税_进项税金

21710102,应交税金,应交增值税_已交税金,贷,,,3,21710102_应交税金_应交增值税_已交税金

21710103,应交税金,应交增值税_转出未交税金,贷,,,3,21710103_应交税金_应交增值税_转出未交税金

21710104,应交税金,应交增值税_减免税款,贷,,,3,21710104_应交税金_应交增值税_减免税款

21710105,应交税金,应交增值税_销项税金,贷,,,3,21710105_应交税金_应交增值税_销项税金

21710106,应交税金,应交增值税_出口退税,贷,,,3,21710106_应交税金_应交增值税_出口退税

21710107,应交税金,应交增值税_进项税额转出,贷,,,3,21710107_应交税金_应交增值税_进项税额转出

21710108,应交税金,应交增值税_进口抵减内销产品应纳税额,贷,,,3,21710108_应交税金_应交增值税_进口抵减内销产品应纳税额

21710109,应交税金,应交增值税_转出金交增值税,贷,,,3,21710109_应交税金_应交增值税_转出金交增值税

217102,应交税金,未交增值税,贷,,,2,217102_应交税金_未交增值税

217103,应交税金,应交营业税,贷,,,2,217103_应交税金_应交营业税

217104,应交税金,应交消费税,贷,,,2,217104_应交税金_应交消费税

217106,应交税金,应交所得税,贷,,,2,217106_应交税金_应交所得税

217107,应交税金,应交土地增值税,贷,,,2,217107_应交税金_应交土地增值税

217108,应交税金,应交城市维护建设税,贷,,,2,217108_应交税金_应交城市维护建设税

217109,应交税金,应交房产税,贷,,,2,217109_应交税金_应交房产税

217110,应交税金,应交土地使用税,贷,,,2,217110_应交税金_应交土地使用税

217111,应交税金,应交车船使用税,贷,,,2,217111_应交税金_应交车船使用税

217112,应交税金,应交个人所得税,贷,,,2,217112_应交税金_应交个人所得税

2176,其他应交款,,贷,,,1,2176_其他应交款

2181,其他应付款,,贷,,,1,2181_其他应付款

2191,预提费用,,贷,,,1,2191_预提费用

2201,待转资产价值,,贷,,,1,2201_待转资产价值

2211,预计负债,,贷,,,1,2211_预计负债

2301,长期借款,,贷,,,1,2301_长期借款

2311,应付债券,,贷,,0.00,1,2311_应付债券

231101,应付债券,债券面值,贷,,,2,231101_应付债券_债券面值

231102,应付债券,债券溢价,贷,,,2,231102_应付债券_债券溢价

231103,应付债券,债券折价,贷,,,2,231103_应付债券_债券折价

231104,应付债券,应付利息,贷,,,2,231104_应付债券_应付利息

2321,长期应付款,,贷,,,1,2321_长期应付款

2331,专项应付款,,贷,,,1,2331_专项应付款

2341,递延税款,,贷,,,1,2341_递延税款

3101,实收资本,,贷,,"303,300.00",1,3101_实收资本

3103,已归还投资,,借,0.00,,1,3103_已归还投资

3111,资本公积,,贷,,0.00,1,3111_资本公积

311101,资本公积,资本溢价,贷,,,2,311101_资本公积_资本溢价

311102,资本公积,接受捐赠非现金资产准备,贷,,,2,311102_资本公积_接受捐赠非现金资产准备

311103,资本公积,接受现金捐赠,贷,,,2,311103_资本公积_接受现金捐赠

311104,资本公积,股权投资准备,贷,,,2,311104_资本公积_股权投资准备

311105,资本公积,拨款转入,贷,,,2,311105_资本公积_拨款转入

311106,资本公积,外币资本折算差额,贷,,,2,311106_资本公积_外币资本折算差额

311107,资本公积,其他资本公积,贷,,,2,311107_资本公积_其他资本公积

3121,盈余公积,,贷,,0.00,1,3121_盈余公积

312101,盈余公积,法定盈余公积,贷,,,2,312101_盈余公积_法定盈余公积

312102,盈余公积,任意盈余公积,贷,,,2,312102_盈余公积_任意盈余公积

312103,盈余公积,法定公益金,贷,,,2,312103_盈余公积_法定公益金

312104,盈余公积,储备基金,贷,,,2,312104_盈余公积_储备基金

312105,盈余公积,企业发展基金,贷,,,2,312105_盈余公积_企业发展基金

312106,盈余公积,利润归还投资,贷,,,2,312106_盈余公积_利润归还投资

3131,本年利润,,贷,,,1,3131_本年利润

3141,利润分配,,贷,,"5,904.85",1,3141_利润分配

4101,生产成本,,借,,0.00,1,4101_生产成本

410101,生产成本,基本生产成本,借,,,2,410101_生产成本_基本生产成本

410102,生产成本,辅助生产成本,借,,,2,410102_生产成本_辅助生产成本

4105,制造费用,,借,,,1,4105_制造费用

4107,劳务成本,,借,,,1,4107_劳务成本

5101,主营业务收入,,,,,1,5101_主营业务收入

5102,其他业务收入,,,,,1,5102_其他业务收入

5201,投资收益,,,,,1,5201_投资收益

5203,补贴收入,,,,,1,5203_补贴收入

5301,营业外收入,,,,,1,5301_营业外收入

5401,主营业务成本,,,,,1,5401_主营业务成本

5402,主营业务税金及附加,,,,,1,5402_主营业务税金及附加

5405,其他业务支出,,,,,1,5405_其他业务支出

5501,营业费用,,,,,1,5501_营业费用

550101,营业费用,办公费用,,,,2,550101_营业费用_办公费用

550102,营业费用,广告费用,,,,2,550102_营业费用_广告费用

550103,营业费用,业务招待费,,,,2,550103_营业费用_业务招待费

550115,营业费用,其他,,,,2,550115_营业费用_其他

5502,管理费用,业务招待费,,,,1,5502_管理费用_业务招待费

550201,管理费用,办公费用,,,,2,550201_管理费用_办公费用

550202,管理费用,差旅费,,,,2,550202_管理费用_差旅费

550203,管理费用,业