借方贷方借方贷方
库存现金3,000.000.00216,450.00217,500.00
银行存款820,000.000.003,245,370.002,787,796.00
应收账款104,000.000.00468,000.00572,000.00
原 材 料603,000.000.001,341,400.001,559,188.00
库存商品1,500,000.000.00764,456.881,269,574.65
固定资产200,350.000.00616,000.000.00
累计折旧0.0017,800.000.005,000.00
短期借款0.00150,000.00100,000.00200,000.00
应付账款0.00351,000.00284,000.00234,000.00
预收账款0.00650,000.00920,100.00400,000.00
应付利息0.000.002,500.00750.00
应交税费0.0056,600.00380,042.00711,653.68
实收资本0.001,000,000.000.000.00
资本公积0.00350,000.000.000.00
盈余公积0.00130,000.000.0068,890.17
利润分配0.00521,950.00482,231.20930,017.31
主营业务收入0.000.001,991,000.001,991,000.00
主营业务成本0.000.001,269,574.651,269,574.65
生产成本0.000.001,009,986.00764,456.88
制造费用0.000.0095,351.0095,351.00
管理费用0.000.00183,220.00183,220.00

财务费用0.000.001,300.001,300.00
销售费用0.000.0055,972.0055,972.00
应付职工薪酬0.003,000.00238,000.00279,650.00
营业外收入0.000.00100,000.00100,000.00
营业外支出0.000.0020,000.0020,000.00
预付账款0.000.0080,000.0048,672.00
应收票据0.000.00101,000.000.00
其他应付款0.000.000.0030,750.00
其他应收款0.000.009,588.047,000.00
在途材料0.000.00758,600.00758,600.00
待处理财产损益0.000.002,588.042,588.04
其他业务收入0.000.00900,000.00900,000.00
其他业务成本0.000.00632,224.00632,224.00
在建工程0.000.00308,000.00308,000.00
投资收益0.000.0080,000.0080,000.00
本年利润 0.000.003,071,000.003,071,000.00
营业税金及附加 0.000.0016,840.4016,840.40
所得税费用0.000.00202,967.24202,967.24
应付股利 0.000.000.00172,225.43

北京新天化工产品有限责任公司
发生额及余额试算平衡表
2007年12月31日

账户名称
期初余额本期发生额
合 计3,230,350.003,230,350.0019,947,761.4519,947,761.45
借方贷方
1,950.000.00
1,277,574.000.00
0.000.00
385,212.000.00
994,882.230.00
816,350.000.00
0.0022,800.00
0.00250,000.00
0.00301,000.00
0.00129,900.00
1,750.000.00
0.00388,211.68
0.001,000,000.00
0.00350,000.00
0.00198,890.17
0.00969,736.11
0.000.00
0.000.00
245,529.120.00
0.000.00
0.000.00

0.000.00
0.000.00
0.0044,650.00
0.000.00
0.000.00
31,328.000.00
101,000.000.00
0.0030,750.00
2,588.040.00
0.000.00
0.000.00
0.000.00
0.000.00
0.000.00
0.000.00
0.000.00
0.000.00
0.000.00
0.00172,225.43

续表

单位：元
期末余额
3,858,163.393,858,163.39