总账单位名称：___________________________ 班级：_______________________________ 姓名：_______________________________ 学号：_______________________________账簿名称：________________________________ 企业名称：________________________________ 账簿页数：____号至____ 号共___页账簿年度：自___年__月__日至___年__月__日会计主管：________________________________ 记账人员：________________________________企业盖章：税务局盖章：财政局建账监管专用章：贴印花处：目录库存现金............................................................................................................................................. 银行存款............................................................................................................................................. 交易性金融资产................................................................................................................................. 应收票据............................................................................................................................................. 应收账款............................................................................................................................................. 坏账准备............................................................................................................................................. 应收股利............................................................................................................................................. 其他应收款......................................................................................................................................... 原材料 ................................................................................................................................................ 周转材料............................................................................................................................................. 库存商品............................................................................................................................................. 生产成本............................................................................................................................................. 长期股权投资..................................................................................................................................... 持有至到期投资................................................................................................................................. 固定资产............................................................................................................................................. 累计折旧............................................................................................................................................. 在建工程............................................................................................................................................. 无形资产............................................................................................................................................. 短期借款............................................................................................................................................. 应付票据............................................................................................................................................. 应付账款............................................................................................................................................. 应付职工薪酬..................................................................................................................................... 应交税费............................................................................................................................................. 应付利息............................................................................................................................................. 长期借款............................................................................................................................................. 实收资本............................................................................................................................................. 盈余公积............................................................................................................................................. 资本公积............................................................................................................................................. 本年利润............................................................................................................................................. 利润分配............................................................................................................................................. 固定资产清理..................................................................................................................................... 管理费用............................................................................................................................................. 销售费用............................................................................................................................................. 在途物资............................................................................................................................................. 主营业务收入..................................................................................................................................... 财务费用............................................................................................................................................. 营业外支出......................................................................................................................................... 制造费用............................................................................................................................................. 资产减值损失..................................................................................................................................... 应付股利............................................................................................................................................. 所得税费用......................................................................................................................................... 营业税金及附加................................................................................................................................. 主营业务成本..................................................................................................................................... ............................................................................................................................................................明细账单位名称：___________________________ 班级：_______________________________ 姓名：_______________________________ 学号：_______________________________账簿名称：________________________________ 企业名称：________________________________ 账簿页数：____号至____ 号共___页账簿年度：自___年__月__日至___年__月__日会计主管：________________________________ 记账人员：________________________________企业盖章：税务局盖章：财政局建账监管专用章：贴印花处：目录应收票据.............................................................................................................................................上海机电设备有限公司............................................................................................................. 应收账款.............................................................................................................................................长春五金公司.............................................................................................................................上海数控机床公司.....................................................................................................................三环传动设备厂......................................................................................................................... 坏账准备............................................................................................................................................. 应收股利.............................................................................................................................................北方轴承厂................................................................................................................................. 其他应收款.........................................................................................................................................太平洋保险公司.........................................................................................................................王军............................................................................................................................................. 长期股权投资.....................................................................................................................................北方轴承厂................................................................................................................................. 持有至到期投资.................................................................................................................................国债............................................................................................................................................. 固定资产.............................................................................................................................................房屋.............................................................................................................................................机器设备.....................................................................................................................................其他.............................................................................................................................................机床............................................................................................................................................. 累计折旧............................................................................................................................................. 在建工程.............................................................................................................................................办公楼......................................................................................................................................... 无形资产.............................................................................................................................................专利权......................................................................................................................................... 累计摊销............................................................................................................................................. 短期借款.............................................................................................................................................银行............................................................................................................................................. 应付票据.............................................................................................................................................中原特钢厂................................................................................................................................. 应付账款.............................................................................................................................................重庆智飞动力有限公司.............................................................................................................哈尔滨亚麻厂.............................................................................................................................电话局.........................................................................................................................................沈阳奥飞电气............................................................................................................................. 应付职工薪酬.....................................................................................................................................职工工资.....................................................................................................................................职工福利..................................................................................................................................... 应交税费.............................................................................................................................................应交营业税.................................................................................................................................应交城市维护建设税.................................................................................................................应交教育费附加.........................................................................................................................代扣代缴个人所得税.................................................................................................................应交所得税................................................................................................................................. 应付利息............................................................................................................................................. 营业税金及附加................................................................................................................................. 长期借款............................................................................................................................................. 实收资本............................................................................................................................................. 盈余公积.............................................................................................................................................法定盈余公积.............................................................................................................................提取任意盈余公积..................................................................................................................... 资本公积.............................................................................................................................................资本溢价..................................................................................................................................... 利润分配.............................................................................................................................................未分配利润.................................................................................................................................提取法定盈余公积.....................................................................................................................提取任意盈余公积.....................................................................................................................向股东分配利润......................................................................................................................... 主营业务收入.....................................................................................................................................甲产品.........................................................................................................................................乙产品......................................................................................................................................... 销售费用.............................................................................................................................................广告费.........................................................................................................................................人工.............................................................................................................................................福利费......................................................................................................................................... 应付股利............................................................................................................................................. 本年利润............................................................................................................................................. 在途物资.............................................................................................................................................角钢............................................................................................................................................. 营业外支出.........................................................................................................................................报废损失.....................................................................................................................................罚款............................................................................................................................................. 财务费用.............................................................................................................................................现金转账支票............................................................................................................................. 资产减值损失..................................................................................................................................... 主营业务成本.....................................................................................................................................甲产品.........................................................................................................................................乙产品......................................................................................................................................... 所得税费用.........................................................................................................................................日记账(银行存款日记账现金日记账)单位名称：___________________________ 班级：_______________________________ 姓名：_______________________________ 学号：_______________________________账簿名称：________________________________ 企业名称：________________________________ 账簿页数：____号至____ 号共___页账簿年度：自___年__月__日至___年__月__日会计主管：________________________________ 记账人员：________________________________企业盖章：税务局盖章：贴印花处：财务报表单位名称：___________________________ 班级：_______________________________ 姓名：_______________________________ 学号：_______________________________。