會(huì)計(jì)電算化報(bào)表計(jì)算公式

1、1資產(chǎn)負(fù)債表計(jì)算公式年初期末貨幣資金=J_QCYE(1011)J_QCYE(1021)J_QCYE(1091)貨幣資金=J_QMYE(101)J_QMYE(102)J_QMYE(109)短期投資=J_QCYE(11l1)短期投資=J_QMYE(111)應(yīng)收票據(jù)=J_QCYE(1121)應(yīng)收票據(jù)=J_QMYE(112)應(yīng)收賬款=J_QCYE(1131)應(yīng)收賬款=JQMYE(113)減：壞賬準(zhǔn)備=D_QCYE(1141)減：壞賬準(zhǔn)備=D_Q

2、MYE(114)應(yīng)收賬凈額=C9C10應(yīng)收賬凈額=D9D10預(yù)付賬款=J_QCYE(1151)預(yù)付賬款=J_QMYE(115)其他應(yīng)收款=J_QCYE(1191)其他應(yīng)收款=J_QMYE(119)存貨=J_QCYE(1231)J_QCYE(1291)J_QCYE(1331)J_QCYE(1371)J_QCYE(4011)J_QCYE(1281)J_QCYE(1311)J_QCYE(1351)J_QCYE(1381)J_QCYE(1211

3、)存貨=J_QMYE(123)J_QMYE(129)J_QMYE(133)J_QMYE(137)J_QMYE(401)J_QMYE(128)J_QMYE(131)J_QMYE(135)J_QMYE(138)J_QMYE(121)待攤費(fèi)用=J_QCYE(1391)待攤費(fèi)用=J_QMYE(139)預(yù)提費(fèi)用=D_QCYE(231I)預(yù)提費(fèi)用=D_QMYE(231)流動(dòng)資產(chǎn)合計(jì)=C6C7C8C1lC12C13C14C15C17Cl8流動(dòng)資產(chǎn)合計(jì)

4、=D6D7D8DllD12D13D14D15D17D18長(zhǎng)期投資=J_QCYE(l511)長(zhǎng)期投資=J_QMYE(151)固定資產(chǎn)原價(jià)=J_QCYE(1611)固定資產(chǎn)原價(jià)=J_QMYE(161)減：累計(jì)折舊=D_QCYE(1651)減：累計(jì)折舊=D_QMYE(165)固定資產(chǎn)凈值=C23C24固定資產(chǎn)凈值=D23D24固定資產(chǎn)清理=J_QCYE(1661)固定資產(chǎn)清理=J_QMYE(166)在建工程=J_QCYE(1691)在建工程=

5、J_QMYE(169)固定資產(chǎn)合計(jì)=C25C26C27固定資產(chǎn)合計(jì)=D25D26D27無(wú)形資產(chǎn)=J_QCYE(1711)無(wú)形資產(chǎn)=J_QMYE(171)遞延資產(chǎn)=J_QCYE(1811)遞延資產(chǎn)=J_QMYE(181)無(wú)形及遞延資產(chǎn)合計(jì)=C31C32無(wú)形及遞延資產(chǎn)合計(jì)=D31D32資產(chǎn)合計(jì)=C19C12C29C33C35C37資產(chǎn)合計(jì)=D19D12D29D33D35D372、負(fù)債及所有者權(quán)益計(jì)算公式年初期末短期借款=D_QCYE(201

6、1)短期借款=D_QMYE(201)應(yīng)付票據(jù)=D_QCYE(2021)應(yīng)付票據(jù)=D_QMYE(2021應(yīng)付賬款=D_QCYE(2031)應(yīng)付賬款=D_QMYE(203)預(yù)收賬款=D_QCYE(2041)預(yù)收賬款=D_QMYE(204)其他應(yīng)付款=D_QCYE(2091)其他應(yīng)付款=D_QMYE(209)應(yīng)付工資=D_QCYE(21l1)應(yīng)付工資=D_QMYE(211)應(yīng)付福利費(fèi)=D_QCYE(2141)應(yīng)付福利費(fèi)=D_QMYE(214)

7、未交稅金=D_QCYE(2211)未交稅金=D_QMYE(221)未付利潤(rùn)=D_QCYE(2231)未付利潤(rùn)=D_QMYE(223)其他未交款=D_QCYE(2291)其他未交款_DQMYE(229)預(yù)提費(fèi)用=D_QCYE(23l1)預(yù)提費(fèi)用=D_QMYE(231)流動(dòng)負(fù)債合計(jì)=SUM(G6：G19)流動(dòng)負(fù)債合計(jì)=SUM(H6：H19)長(zhǎng)期借款=D_QCYE(2411)長(zhǎng)期借款=D_QMYE(241)長(zhǎng)期負(fù)債合計(jì)=SUM(G23：G26

8、)長(zhǎng)期負(fù)債合計(jì)=SUM(H23：H26)實(shí)收資本=D_QCYE(3011)實(shí)收資本=D_QMYE(301)資本公積=D_QCYE(3111)資本公積=D_QMYE(311)盈余公積=D_QCYE(3131)盈余公積=D_QMYE(313)未分配利潤(rùn)=D_QCYE(3211)D_QCYE(3221)未分配利潤(rùn)=D_QMYE(321)D_QMYE(322)所有者權(quán)益合計(jì)=SUM(G31:G34)所有者權(quán)益合計(jì)=SUM(H31:H34)負(fù)債及

9、所有者權(quán)益合計(jì)=G2OG27G29G35負(fù)債及所有者權(quán)益合計(jì)=H2OH27H29H353、損益表項(xiàng)目行次本年累計(jì)數(shù)一、產(chǎn)品銷售收入1=DFE(501)=DJGE(501)減：產(chǎn)品銷售成本2=JFE(502)=JLJE(502)產(chǎn)品銷售費(fèi)用3=JFE(503)=JLJE(503)產(chǎn)品銷售稅金及附加4=JFE(504)=JLFE(504)二、產(chǎn)品銷售利潤(rùn)7=C5C6C7C8=D5D6D7D8加：其他業(yè)務(wù)利潤(rùn)9=DFE(511)JFE(512

10、)=DLJE(511)JLJE(512)減：管理費(fèi)用10=JFE(521)=JLJE(521)財(cái)務(wù)費(fèi)用11=JFE(522)=JLJE(522)其中：利息支出12匯總損益13三、營(yíng)業(yè)利潤(rùn)14=C9ClOC11C12=D9D1OD11D12加：投資收益15=DFE(531)=DLGE(531)營(yíng)業(yè)外收入16=DFE(541)=DLJE(541)減：營(yíng)業(yè)外支出17=JFE(542)=JLJE(542)以前年度損益調(diào)整18四、利潤(rùn)總額20=C