涉及到二级科目的账务处理

科目代码科目名称101现金102银行存款10201银行存款－农业银行10202银行存款－恒丰银行109其他货币资金113应收账款114坏账准备125原材料126低值易耗品130固定资产131累计折旧201短期借款203应付账款204应付票据205应交税金301实收资本321本年利润322利润分配501主营业务收入502主营业务成本503主营业务税金及附加504营业费用510管理费用511财务费用555所得税记账凭证日期凭证号摘要科目代码科目名称借方金额贷方金额718051提取现金101现金500000718051提取现金10201银行存款－农业银行500000719052采购原材料125原材料200000719052采购原材料203应付账款200000720053销售产品10201银行存款－农业银行800000720053销售产品501主营业务收入800000722054结转成本502主营业务成本600000722054结转成本125原材料600000725055销售产品113应收账款500000725055销售产品501主营业务收入500000726056购买设备130固定资产1000000726056购买设备10202银行存款－恒丰银行1000000726057购买模具126低值易耗品200000726057购买模具101现金200000727058办公用品510管理费用20000727058办公用品101现金20000727059运输费504营业费用50000727059运输费101现金500007280510手续费511财务费用20007280510手续费10201银行存款－农业银行20007290511收回账款10201银行存款－农业银行5000007290511收回账款113应收账款5000007300512销售产品10202银行存款－恒丰银行6200007300512销售产品501主营业务收入6200007300513结转成本502主营业务成本5000007300513结转成本125原材料5000007310514采购原材料204应付票据2500007310514采购原材料10202银行存款－恒丰银行250000NANA5742057420NANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANA明细账科目代码科目名称月初余额本月发生额月末余额借方贷方101现金3779000500000270000400900010201银行存款－农业银行5000001300000502000129800010202银行存款－恒丰银行700000620000125000070000109其他货币资金000000000113应收账款15000005000005000001500000114坏账准备250000000000250000125原材料946000200000110000046000126低值易耗品200000000200000130固定资产125000010000000002250000131累计折旧-750000000000-750000201短期借款-900000000000-900000203应付账款-1250000000200000-1450000204应付票据250000000250000205应交税金-525000000000-525000301实收资本-5000000000000-5000000302盈余公积000000000321本年利润000000000322利润分配000000000501主营业务收入0001920000-1920000502主营业务成本11000000001100000503主营业务税金及附加000000000504营业费用5000000050000510管理费用2000000020000511财务费用20000002000555所得税00000000050000

057420005742000500000科目代码科目名称101现金102银行存款10201银行存款－农业银行10202银行存款－恒丰银行109其他货币资金113应收账款114坏账准备125原材料126低值易耗品130固定资产131累计折旧201短期借款203应付账款204应付票据205应交税金301实收资本321本年利润322利润分配501主营业务收入502主营业务成本503主营业务税金及附加504营业费用510管理费用511财务费用555所得税记账凭证日期凭证号摘要科目代码科目名称借方金额贷方金额718051提取现金101现金500000718051提取现金10201银行存款－农业银行500000719052采购原材料125原材料200000719052采购原材料203应付账款200000720053销售产品10201银行存款－农业银行800000720053销售产品501主营业务收入800000722054结转成本502主营业务成本600000722054结转成本125原材料600000725055销售产品113应收账款500000725055销售产品501主营业务收入500000726056购买设备130固定资产1000000726056购买设备10202银行存款－恒丰银行1000000726057购买模具126低值易耗品200000726057购买模具101现金200000727058办公用品510管理费用20000727058办公用品101现金20000727059运输费504营业费用50000727059运输费101现金500007280510手续费511财务费用20007280510手续费10201银行存款－农业银行20007290511收回账款10201银行存款－农业银行5000007290511收回账款113应收账款5000007300512销售产品10202银行存款－恒丰银行6200007300512销售产品501主营业务收入6200007300513结转成本502主营业务成本5000007300513结转成本125原材料5000007310514采购原材料204应付票据2500007310514采购原材料10202银行存款－恒丰银行250000科目名称凭证号数据银行存款－农业银行总计1求和项借方金额求和项贷方金额500050003求和项借方金额80008000求和项贷方金额10求和项借方金额求和项贷方金额202011求和项借方金额50005000求和项贷方金额求和项借方金额汇总1300013000求和项贷方金额汇总50205020总账总账科目科目代码科目名称期初余额借方合计贷方合计期末余额101101现金3779000500000270000400900010210201银行存款－农业银行120000019200001752000136800010202银行存款－恒丰银行109109其他货币资金000000000113113应收账款15000005000005000001500000114114坏账准备250000000000250000125125原材料946000200000110000046000126126低值易耗品200000000200000130130固定资产125000010000000002250000131131累计折旧-750000000000-750000201201短期借款-900000000000-900000203203应付账款-1250000000200000-1450000204204应付票据250000000250000205205应交税金-525000000000-525000301301实收资本-5000000000000-5000000302302盈余公积000000000321321本年利润000000000322322利润分配000000000501501主营业务收入0001920000-1920000502502主营业务成本110000

00001100000503503主营业务税金及附加000000000504504营业费用5000000050000510510管理费用2000000020000511511财务费用20000002000555555所得税00000000050000057420005742000500000科目代码科目名称101现金102银行存款10201银行存款－农业银行10202银行存款－恒丰银行109其他货币资金113应收账款114坏账准备125原材料126低值易耗品130固定资产131累计折旧201短期借款203应付账款204应付票据205应交税金301实收资本321本年利润322利润分配501主营业务收入502主营业务成本503主营业务税金及附加504营业费用510管理费用511财务费用555所得税记账凭证日期凭证号摘要总账科目科目代码科目名称借方金额贷方金额718051提取现金101101现金500000726057购买模具101101现金200000727058办公用品101101现金20000727059运输费101101现金50000101汇总500000270000718051提取现金10210201银行存款－农业银行500000720053销售产品10210201银行存款－农业银行800000726056购买设备10210202银行存款－恒丰银行10000007280510手续费10210201银行存款－农业银行20007290511收回账款10210201银行存款－农业银行5000007300512销售产品10210202银行存款－恒丰银行6200007310514采购原材料10210202银行存款－恒丰银行250000102汇总19200001752000725055销售产品113113应收账款5000007290511收回账款113113应收账款500000113汇总500000500000719052采购原材料125125原材料200000722054结转成本125125原材料6000007300513结转成本125125原材料500000125汇总2000001100000726057购买模具126126低值易耗品200000126汇总200000000726056购买设备130130固定资产1000000130汇总1000000000719052采购原材料203203应付账款200000203汇总0002000007310514采购原材料204204应付票据250000204汇总250000000720053销售产品501501主营业务收入800000725055销售产品501501主营业务收入5000007300512销售产品501501主营业务收入620000501汇总0001920000722054结转成本502502主营业务成本6000007300513结转成本502502主营业务成本500000502汇总1100000000727059运输费504504营业费用50000504汇总50000000727058办公用品510510管理费用20000510汇总200000007280510手续费511511财务费用2000511汇总2000000NANA114820114840NANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANANA总计172240172260总账总账科目科目代码科目名称期初余额借方合计贷方合计期末余额101101现金3779000500000270000400900010210201银行存款－农业银行120000019200001752000136800010202银行存款－恒丰银行109109其他货币资金000000000113113应收账款15000005000005000001500000114114坏账准备250000000000250000125125原

材料946000200000110000046000126126低值易耗品200000000200000130130固定资产125000010000000002250000131131累计折旧-750000000000-750000201201短期借款-900000000000-900000203203应付账款-1250000000200000-1450000204204应付票据250000000250000205205应交税金-525000000000-525000301301实收资本-5000000000000-5000000302302盈余公积000000000321321本年利润000000000322322利润分配000000000501501主营业务收入0001920000-1920000502502主营业务成本11000000001100000503503主营业务税金及附加000000000504504营业费用5000000050000510510管理费用2000000020000511511财务费用20000002000555555所得税00000000050000057420005742000500000科目代码科目名称101现金102银行存款10201银行存款－农业银行10202银行存款－恒丰银行109其他货币资金113应收账款114坏账准备125原材料126低值易耗品130固定资产131累计折旧201短期借款203应付账款204应付票据205应交税金301实收资本321本年利润322利润分配501主营业务收入502主营业务成本503主营业务税金及附加504营业费用510管理费用511财务费用555所得税记账凭证日期凭证号摘要科目代码科目名称借方金额贷方金额718051提取现金101现金500000726057购买模具101现金200000727058办公用品101现金20000727059运输费101现金50000101汇总500000270000718051提取现金10201银行存款－农业银行500000720053销售产品10201银行存款－农业银行8000007280510手续费10201银行存款－农业银行20007290511收回账款10201银行存款－农业银行50000010201汇总1300000502000726056购买设备10202银行存款－恒丰银行10000007300512销售产品10202银行存款－恒丰银行6200007310514采购原材料10202银行存款－恒丰银行25000010202汇总6200001250000725055销售产品113应收账款5000007290511收回账款113应收账款500000113汇总500000500000719052采购原材料125原材料200000722054结转成本125原材料6000007300513结转成本125原材料500000125汇总2000001100000726057购买模具126低值易耗品200000126汇总200000000726056购买设备130固定资产1000000130汇总1000000000719052采购原材料203应付账款200000203汇总0002000007310514采购原材料204应付票据250000204汇总250000000720053销售产品501主营业务收入800000725055销售产品501主营业务收入5000007300512销售产品501主营业务收入620000501汇总0001920000722054结转成本502主营业务成本6000007300513结转成本502主营业务成本500000502汇总1100000000727059运输费504营业费用50000504汇总50000000727058办公用品510管理费用20000510汇总200000007280510手续费511财务费用2000511汇总20000001148400011484000