记账凭证
日期凭证编号摘要科目代码科目名称借方金额贷方金额2007-11-81取现1002银行存款300.00
2007-11-92取现1001现金300.00 2007-11-103购料1201物资采购1,000.00
2007-11-114购料1002银行存款1,000.00 2007-11-125验收材料1211原材料1,000.00
2007-11-136验收材料1201物资采购1,000.00 2007-11-147付货款2121应付账款500.00
2007-11-158付货款1002银行存款500.00 2007-11-169接受投资1501固定资产9,000.00
2007-11-1710接受投资3101实收资本9,000.00 2007-11-1811收欠款1002银行存款8,000.00
2007-11-1912收欠款1131应收账款8,000.00 2007-11-2013水电费5502管理费用400.00
2007-11-2114水电费1002银行存款400.00 2007-11-2215销售1131应收账款9,000.00
2007-11-2316销售5101主营业务收入9,000.00 2007-11-2417办公用品5502管理费用200.00
2007-11-2518办公用品1001现金200.00 2007-11-2619广告费5501营业费用1,000.00
2007-11-2720广告费1002银行存款1,000.00 2007-11-2821销售1002银行存款7,000.00
2007-11-2922销售5101主营业务收入7,000.00 2007-11-3023计提利息5503财务费用500.00
2007-12-124计提利息2191预提费用500.00 2007-12-225计提折旧5502管理费用500.00
2007-12-326计提折旧1502累计折旧500.00 2007-12-427结转产品成本5401主营业务成本10,000.00
2007-12-528结转产品成本1243库存商品10,000.00 2007-12-629取现1002银行存款300.00
2007-12-730取现1001现金300.00 2007-12-831购料1201物资采购1,000.00
2007-12-932购料1002银行存款1,000.00 2007-12-1033验收材料1211原材料1,000.00
2007-12-1134验收材料1201物资采购1,000.00 2007-12-1235付货款2121应付账款500.00
2007-12-1336付货款1002银行存款500.00 2007-12-1437接受投资1501固定资产9,000.00
2007-12-1538接受投资3101实收资本9,000.00 2007-12-1639收欠款1002银行存款8,000.00
2007-12-1740收欠款1131应收账款8,000.00 2007-12-1841水电费5502管理费用400.00
2007-12-1942水电费1002银行存款400.00 2007-12-2043销售1131应收账款9,000.00
2007-12-2144销售5101主营业务收入9,000.00 2007-12-2245办公用品5502管理费用200.00
2007-12-2346办公用品1001现金200.00 2007-12-2447广告费5501营业费用1,000.00
2007-12-2548广告费1002银行存款1,000.00 2007-12-2649销售1002银行存款7,000.00
2007-12-2750销售5101主营业务收入7,000.00 2007-12-2851计提利息5503财务费用500.00
2007-12-2952计提利息2191预提费用500.00
2007-12-3053计提折旧5502管理费用500.00
2007-12-3154计提折旧1502累计折旧500.00 2008-1-155结转产品成本5401主营业务成本10,000.00
2008-1-256结转产品成本1243库存商品10,000.00 2008-1-357购料1201物资采购1,000.00
2008-1-458购料1002银行存款1,000.00 2008-1-559验收材料1211原材料1,000.00
2008-1-660验收材料1201物资采购1,000.00 2008-1-761付货款2121应付账款500.00
2008-1-862付货款1002银行存款500.00 2008-1-963接受投资1501固定资产9,000.00
2008-1-1064接受投资3101实收资本9,000.00 2008-1-1165收欠款1002银行存款8,000.00
2008-1-1266收欠款1131应收账款8,000.00 2008-1-1367水电费5502管理费用400.00
2008-1-1468水电费1002银行存款400.00 2008-1-1569销售1131应收账款9,000.00
2008-1-1670销售5101主营业务收入9,000.00 2008-1-1771办公用品5502管理费用200.00
2008-1-1872办公用品1001现金200.00 2008-1-1973广告费5501营业费用1,000.00
2008-1-2074广告费1002银行存款1,000.00 2008-1-2175销售1002银行存款7,000.00
2008-1-2276销售5101主营业务收入7,000.00 2008-1-2377计提利息5503财务费用500.00
2008-1-2478计提利息2191预提费用500.00 2008-1-2579计提折旧5502管理费用500.00
2008-1-2680计提折旧1502累计折旧500.00 2008-1-2781结转产品成本5401主营业务成本10,000.00
2008-1-2882结转产品成本1243库存商品10,000.00 2008-1-2983付货款2121应付账款500.00
2008-1-3084付货款1002银行存款500.00 2008-1-3185接受投资1501固定资产9,000.00
2008-2-186接受投资3101实收资本9,000.00 2008-2-287收欠款1002银行存款8,000.00
2008-2-388收欠款1131应收账款8,000.00 2008-2-489水电费5502管理费用400.00
2008-2-590水电费1002银行存款400.00 2008-2-691销售1131应收账款9,000.00
2008-2-792销售5101主营业务收入9,000.00 2008-2-893计提利息5503财务费用500.00
2008-2-994计提利息2191预提费用500.00 2008-2-1095计提折旧5502管理费用500.00
2008-2-1196计提折旧1502累计折旧500.00 2008-2-1297结转产品成本5401主营业务成本10,000.00
2008-2-1398结转产品成本1243库存商品10,000.00