超众有限责任公司会计凭证表年月日序号凭证编号摘要科目编号科目名称20150702012015070201验收材料1403原材料20150702012015070201验收材料2221应交税费20150702012015070201验收材料1123预付账款20150703022015070302向银行借款1002银行存款20150703022015070302向银行借款2001短期借款20150705032015070503预收货款1002银行存款20150705032015070503预收货款2203预收账款20150708042015070804赊销产品1122应收账款20150708042015070804赊销产品6001主营业务收入20150708042015070804赊销产品2221应交税费20150710052015071005销售材料1001库存现金20150710052015071005销售材料6051其他业务收入20150710052015071005销售材料2221应交税费20150710062015071006以现金支付运费6601销售费用20150710062015071006以现金支付运费1001库存现金20150712072015071207汇总本月材料耗用情况5001生产成本20150712072015071207汇总本月材料耗用情况5101制造费用20150712072015071207汇总本月材料耗用情况6602管理费用20150712072015071207汇总本月材料耗用情况1403原材料20150715082015071508计提折旧费用5101制造费用20150715082015071508计提折旧费用6602管理费用20150715082015071508计提折旧费用1602累计折旧20150718092015071809结转销售成本6401主营业务成本20150718092015071809结转销售成本6402其它业务成本20150718092015071809结转销售成本1405库存商品20150718092015071809结转销售成本1405库存商品20150718092015071809结转销售成本1403原材料20150720102015072010结算工资5001生产成本20150720102015072010结算工资5101制造费用20150720102015072010结算工资6601销售费用20150720102015072010结算工资1604在建工程20150720102015072010结算工资6602管理费用20150720102015072010结算工资2211应付职工薪酬20150721112015072111支付工资2211应付职工薪酬20150721112015072111支付工资1001库存现金20150725122015072512结转制造费用5001生产成本20150725122015072512结转制造费用5101制造费用20150725132015072513结转产品成本1405库存商品20150725132015072513结转产品成本5001生产成本20150725142015072514结账包装物租金收入2203预收账款20150725142015072514结账包装物租金收入6051其他业务收入20150726152015072615支付广告费6601销售费用20150726152015072615支付广告费1002银行存款20150728162015072816计提消费税和车船税6403营业税金及附加20150728162015072816计提消费税和车船税6602管理费用20150728162015072816计提消费税和车船税2221应交税费20150728162015072816计提消费税和车船税2221应交税费20150729172015072917支付行政管理部门办公费6602管理费用20150729172015072917支付行政管理部门办公费1002银行存款20150730182015073018结转本年利润6001主营业务收入20150730182015073018结转本年利润6051其他业务收入
20150730182015073018结转本年利润4103本年利润20150730192015073019结转本年利润4103本年利润20150730192015073019结转本年利润6401主营业务成本20150730192015073019结转本年利润6402其它业务成本20150730192015073019结转本年利润6403营业税金及附加20150730192015073019结转本年利润6601销售费用20150730192015073019结转本年利润6602管理费用20150730202015073020计提应交所得税6801所得税费用20150730202015073020计提应交所得税2221应交税费20150730212015073021结转企业所得税4103本年利润20150730212015073021结转企业所得税6801所得税费用
凭证表
明细科目借方金额贷方金额
¥
1,000.00
¥
应交增值税-进项税额170.00
1,170.00
¥
30,000.00
¥
30,000.00
¥
¥
50,000.00
50,000.00
¥
¥
材料商1155,610.00
¥
133,000.00应交增值税-销项税额22,610.00
¥
1,170.00
¥
1,000.00
¥
应交增值税-销项税额170.00
¥
¥
运输费120.00
¥
120.00
¥
10,000.00
1,000.00
¥
500.00
¥
11,500.00
¥
折旧费1,800.00
¥
折旧费1,800.00
¥
3,600.00
¥
¥
95,000.00
800.00
¥
A产品32,000.00
¥
B产品63,000.00
¥
¥
800.00
¥
10,600.00
¥
2,267.00
9,640.00
¥
2,093.00
¥
3,200.00
¥
工资27,800.00
¥
工资27,800.00
¥
27,800.00
¥
¥
5,067.00
5,067.00
¥
25,667.00
¥
¥
25,667.00
¥
5,000.00
¥
5,000.00
¥
广告费3,000.00
3,000.00
¥
1,600.00
¥
500.00
¥
应交消费税1,600.00
¥
应交车船税500.00
¥ 办公费1,500.00
¥
¥
1,500.00
133,000.00
¥
6,000.00
¥
139,000.00
¥
¥
117,660.00
¥
95,000.00
¥
800.00
¥
1,600.00
¥
12,760.00
7,500.00
¥
¥
5,335.00
¥
应交所得税5,335.00
5,335.00
¥
¥
5,335.00。