成本核算会计分录(共13页).doc

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1、精选优质文档-倾情为你奉上成本核算会计分录家具厂生产200把椅子成本核算会计分录 1、2015.7.2借戴老板款11000元; 2、2015.7.3购买木材8000元 3、2015.7.4运费800元 4、2015.7.4修理刨床120元 5、2015.7.4场检费60元、卫检费40元、打单费35元、质检费40元; 6、2015.7.10电费300元 b5E2RGbCAP7、2015.7.10人员工资900元(工人工资600元，车间管理人员工资100元，管理人员工资200元) p1EanqFDPw8、2015.7.10废料处理收400元 9、2015.7.10办公费305元 、 领出材料、 2

2、015.7.10 200把成品椅子入库 10、2015.7.11出售100把椅子，单价180元计18000元 11、2015.7.12出售40把椅子，单价200元计8000元 12、2015.7.13出售60把椅子，单价240元计14400元 13、按个体工商户的生产、经营所得税率纳税 14、2015.7.14归还戴老板款11000元; DXDiTa9E3d15、2015.7.31清理账务 核算 结转未分配利润 固资折旧(刨床) 1g a solution of the specimen, its membership of the hydrochloric acid of not less

3、than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide

4、on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible . 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels

5、plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the

6、liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank resp

7、ectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below in the sample digestRTCrpUDGi

8、T1、2015.7.2借戴老板款11000元; 借:银行存款 11000元 贷:其他应付款戴老板 11000元 2、2015.7.3购买木材8000元 借:原材料木材 8000元 贷:银行存款 8000元 3、2015.7.4运费800元 借:原材料木材 800元 贷:银行存款 800元 4、提现 借:库存现金 2200元 贷:银行存款 2200元 5、2015.7.4修理刨床120元 借:制造费用 120元 贷:库存现金 120元 6、2015.7.4场检费60元、卫检费40元、打单费35元、质检费40元; 5PCzVD7HxA借:制造费用场检费60元 卫检费40元 打单费35元 质检费40

9、元 贷:库存现金 175元 7、2015.7.10电费300元 借:制造费用电费 300元 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same metho

10、d. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carboni

11、zation full. To move the crucible . 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively

12、 immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measurin

13、g absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respect

14、ively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below in the sample digestjLBHrnAILg贷:库存现金 300元 7、2015.7.10人员工资900元 借:生产成本椅子600元 制造费用工资100元 管理费用工资 200元 贷:应付职工薪酬 900元 8、发放工资:借:应付职工薪酬 900元 贷:库存现金 900元 9、领用材料:借:生产成本椅子8800 贷:原材料木材8800 10、2015.7.10办公费305元 借:管

15、理费用办公费305元 贷:库存现金 305元 11、2015.7.10废料处理收400元 车间处理废料(冲减领用材料):借:原材料木材 400元 贷:库存现金 400元 成本核算:8000元+800-400元+300元+600元+100元+120元+175元=9695元 每把单价:9695元?200把=48.475元/把 12、分配并结转制造费用:借:生产成本椅子 695元 xHAQX74J0X贷:制造费用工资 100元 制造费用电费300元 制造费用维修费120元 1g a solution of the specimen, its membership of the hydrochlori

16、c acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrat

17、e, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible . 13.2 by wet digestion fluid in the sample digest solution, reagent blank s

18、olution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt

19、solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and

20、 reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below in the sam

21、ple digestLDAYtRyKfE3 / 6制造费用-(场检费、卫检费、打单费、质检费) 175元 13、完工产品入库:借:库存商品 9695元 (辅助帐 借:库存商品帐椅子200把48.475元/把) Zzz6ZB2Ltk贷:生产成本椅子9695元 14、2015.7.11出售100把椅子，单价180元计18000元 借:库存现金 18000元 贷:主营业务收入17475元 应交税费应交增值税(增值税-销项=18000?(1+3%)3% )525元 15、2015.7.12出售40把椅子，单价200元计8000元 借:库存现金 8000元 贷:主营业务收入7766元 应交税费应交增值税

22、(增值税-销项=8000?(1+3%)3%)234元 16、2015.7.13出售60把椅子，单价240元计14400元 借:库存现金14400元 贷:主营业务收入 13980元 应交税费应交增值税(增值税-销项=14400?(1+3%)3%)420元 结转销售成本:借:主营业务成本 9695元 贷:库存商品椅子 9695元 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total fo

23、r silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until j

24、ust smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible . 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodi

25、de solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, r

26、emove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0,

27、2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below in the sample digestdvzfvkwMI117、按个体工商户的生产、经营所得税率纳税 计算所得税:29021(17475+7766+13980)-

28、9695-200-305=18821)rqyn14ZNXI10%-750(750是所得税的速算扣除数)=1132.1元 (所得税个体工商户不是不超过30000元10%-750) EmxvxOtOco借:所得税费用 1132.1元 贷:应交税费应交所得税 1132.1元 2015.7.31结转未分配利润 结转:借:主营业务收入 39221元 贷:本年利润 39221元 借:本年利润 11332.1元 贷:管理费用办公费305元 管理费用工资 200元 主营业务成本 9695元 所得税费用 1132.1元 借:本年利润 27888.9元 未分配利润 27888.9元 15、2015.7.14归还戴

29、老板款11000元; 借:其他应付款戴老板 11000元 贷:库存现金11000元 借:应交税费应交增值税(销项)1179元 应交所得税 1132.1元 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank oper

30、ate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke afte

31、r small, then heated to carbonization full. To move the crucible . 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min.

32、 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero poi

33、nt in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0,

34、 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below in the sample digestSixE2yXPq55 / 6贷:库存现金 2311.1元 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement

35、) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible

36、fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible . 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions

37、of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at ro

38、om temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below in the sample digest6ewMyirQFL本文档来源于第一文库网： 专心-专注-专业