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梅林机械加工厂会计科目表科目编号科目名称1000资产类1001库存现金1002银行存款1101交易性金融资产1111应收票据1131应收账款1132坏账准备1133其他应收款1151预付账款1201在途物资1211原材料1243库存商品1245存货跌价准备1301待摊费用1401长期股权投资1501固定资产1502累计折旧1603在建工程1801无形资产1901长期待摊费用1911待处理财产损溢1921待转资产价值2000负债类2101短期借款2111应付票据2121应付账款2131预收账款2141应付职工薪酬2163应交税费2165其他应交款2171其他应付款2181应付利润2191应付利息2301长期借款2311应付债券3000所有者权益类3101实收资本3111资本公积3121盈余公积3131本年利润3141利润分配4000成本类4101生产成本4105制造费用5000损益类5101主营业务收入5102其他业务收入5201投资收益5301营业外收入5401主营业务成本5402营业税金及附加5405其他业务成本5501销售费用5502管理费用5503财务费用5601营业外支出5701所得税费用年月日序号凭证编号摘要科目代码07121010712101用现金购买办公用品550207121010712101用现金购买办公用品100107122020712202用支票偿还前欠新飞公司货款212107122020712202用支票偿还前欠新飞公司货款100207122030712203用银行存款购买转账支票550207122030712203用银行存款购买转账支票100207123040712304车间领用甲材料用于A产品的生产410107123040712304车间领用甲材料用于A产品的生产121107123050712305提取备用金113307123050712305提取备用金100207124060712406由红星工厂购入甲材料121107124060712406由红星工厂购入甲材料216307124060712406由红星工厂购入甲材料100207125070712507缴纳上月增值税、城建税和教育费附加216307125070712507缴纳上月增值税、城建税和教育费附加216307125070712507缴纳上月增值税、城建税和教育费附加216507125070712507缴纳上月增值税、城建税和教育费附加100207126080712608采购员张平出差借差旅费113307126080712608采购员张平出差借差旅费100207127090712709销售给文公司B产品一批100207127090712709销售给文公司B产品一批510107127090712709销售给文公司B产品一批216307127100712710用支票支付第三季度养路费550207127100712710用支票支付第三季度养路费100207128110712811车间领用乙材料410507128110712811车间领用乙材料121107129120712912用现金支付车间修理费410507129120712912用现金支付车间修理费216307129120712912用现金支付车间修理费10010712101307121013用现金预付明年上半年的报刊费13010712101307121013用现金预付明年上半年的报刊费10010712111407121114签发现金支票，提取本月工资10010712111407121114签发现金支票，提取本月工资10020712111507121115发放本月工资21410712111507121115发放本月工资10010712121607121216厂部招待客户餐费55020712121607121216厂部招待客户餐费10010712131707121317职工王艳报销医药费21550712131707121317职工王艳报销医药费10010712141807121418由新飞公司购入乙材料12110712141807121418由新飞公司购入乙材料2163梅林机械加工厂会计凭证表0712141807121418由新飞公司购入乙材料21210712141907121419由银行支付本月生产车间水费41050712141907121419由银行支付本月生产车间水费10020712152007121520车间领用乙材料41010712152007121520车间领用乙材料12110712162107121621销售给蓝天公司A产品一批11310712162107121621销售给蓝天公司A产品一批51010712162107121621销售给蓝天公司A产品一批21630712172207121722用支票支付广告费55010712172207121722用支票支付广告费10020712182307121823采购员张平出差回来报销差旅费55020712182307121823采购员张平出差回来报销差旅费11330712182307121823采购员张平出差回来报销差旅费10010712192407121924用银行存款支付本月电费55020712192407121924用银行存款支付本月电费41050712192407121924用银行存款支付本月电费10020712202507122025预提本月借款利息55030712202507122025预提本月借款利息21910712212607122126销售给万方公司丙材料21310712212607122126销售给万方公司丙材料10020712212607122126销售给万方公司丙材料51020712212607122126销售给万方公司丙材料21630712212707122127结转丙材料成本54050712212707122127结转丙材料成本12110712212807122128以银行存款支付本月电话费55020712212807122128以银行存款支付本月电话费10020712222907122229分配本月工资41010712222907122229分配本月工资41010712222907122229分配本月工资41050712222907122229分配本月工资55020712222907122229分配本月工资21410712223007122230按工资总额的14％计提福利费41010712223007122230按工资总额的14％计提福利费41010712223007122230按工资总额的14％计提福利费41050712223007122230按工资总额的14％计提福利费55020712223007122230按工资总额的14％计提福利费21550712233107122331摊销本月车间大修理费用41050712233107122331摊销本月车间大修理费用13010712253207122532盘盈生产用全新设备一台15010712253207122532盘盈生产用全新设备一台19110712253307122533盘亏甲材料19110712253307122533盘亏甲材料12110712253307122533盘亏甲材料21630712263407122634用银行存款支付第四季度借款利息21910712263407122634用银行存款支付第四季度借款利息10020712263507122635计提本月折旧41050712263507122635计提本月折旧55020712263507122635计提本月折旧15020712273607122736接受协作单位无偿捐赠电脑一台15010712273607122736接受协作单位无偿捐赠电脑一台19210712273707122737盘盈的设备进行结转19110712273707122737盘盈的设备进行结转53010712273807122738盘亏的甲材料进行结转56010712273807122738盘亏的甲材料进行结转19110712283907122839结转本月制造费用，按工人工资比例分配41010712283907122839结转本月制造费用，按工人工资比例分配41010712283907122839结转本月制造费用，按工人工资比例分配41050712284007122840结转本月已完工的A产品成本12430712284007122840结转本月已完工的A产品成本41010712294107122941计提本月城建税、教育费附加54020712294107122941计提本月城建税、教育费附加21630712294107122941计提本月城建税、教育费附加21650712294207122942计提丙存货跌价准备55020712294207122942计提丙存货跌价准备12450712304307123043现金购印花税票55020712304307123043现金购印花税票10010712304407123044厂部报销汽车加油费55020712304407123044厂部报销汽车加油费10010712314507123145按年末应收账款余额的5‰计提坏账准备55020712314507123145按年末应收账款余额的5‰计提坏账准备11320712314607123146结转本月销售A、B产品成本54010712314607123146结转本月销售A、B产品成本54010712314607123146结转本月销售A、B产品成本12430712314607123146结转本月销售A、B产品成本12430712314707123147结转本月各项收入与收益51010712314707123147结转本月各项收入与收益51010712314707123147结转本月各项收入与收益51020712314707123147结转本月各项收入与收益53010712314707123147结转本月各项收入与收益31310712314807123148结转本月各项成本、费用与支出31310712314807123148结转本月各项成本、费用与支出55020712314807123148结转本月各项成本、费用与支出55030712314807123148结转本月各项成本、费用与支出55010712314807123148结转本月各项成本、费用与支出54020712314807123148结转本月各项成本、费用与支出54010712314807123148结转本月各项成本、费用与支出54050712314807123148结转本月各项成本、费用与支出56010712314907123149计算所得税57010712314907123149计算所得税21630712315007123150根据捐赠所得计算所得税19210712315007123150根据捐赠所得计算所得税31110712315007123150根据捐赠所得计算所得税21630712315107123151结转所得税31310712315107123151结转所得税57010712315207123152按净利润的10％计提法定盈余公积金31410712315207123152按净利润的10％计提法定盈余公积金31210712315307123153按净利润的10％计提公益金31410712315307123153按净利润的10％计提公益金31210712315407123154将本年净利润转入利润分配31310712315407123154将本年净利润转入利润分配3141科目名称明细科目借方金额贷方金额管理费用400.00库存现金400.00应付账款新飞17,000.00银行存款17,000.00管理费用60.00银行存款60.00生产成本A16,000.00原材料甲16,000.00其他应收款2,000.00银行存款2,000.00原材料甲16,000.00应交税费应交