七、会计实验报表编报说明.ppt

Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. ?会计报表编报说明?标有 xx标志的必须填?标有---- 标志的不填?一、资产负债表?流动资产:?1、货币资金=库存现金 1300+ 银行存款 +50#-63#+ 其他货币资金 351880 ? =+50#-63# ?2、应收账款=应收账款 594090- 坏账准备 = ?3、存货=原材料 769900+ 包装物 1320+ 低值易耗品 8000+ 材料成本差异 + 库存商品 - 存货跌价准备 + 生产成本 = ?4、投资性房地产=投资性房地产 87375- 投资性房地产累计折旧 = ?5、固定资产=固定资产 3065625- 累计折旧 = ?6、无形资产=无形资产 240000- 累计摊销 62000=178000 ?7、盈余公积=+61# 提取数?8、未分配利润=80000+64# 本年利润结转数-61# 盈余公积提取数-62# 分配利润数 Evaluation only. Evaluation only. Created with Cli