年月日序号凭证编号摘要科目名称20140101012014010101收到红依山公司追加投资款银行存款20140101012014010101收到红依山公司追加投资款实收资本20140101022014010102提取备用金库存现金20140101022014010102提取备用金银行存款20140102032014010203王富贵借差旅费其他应收款20140102032014010203王富贵借差旅费库存现金20140103042014010304向双洋公司购买材料原材料20140103042014010304向双洋公司购买材料应交税费20140103042014010304向双洋公司购买材料应付账款20140105052014010505缴纳上月所欠税金应交税费20140105052014010505缴纳上月所欠税金应交税费20140105052014010505缴纳上月所欠税金应交税费20140105052014010505缴纳上月所欠税金应交税费20140105052014010505缴纳上月所欠税金应交税费20140105052014010505缴纳上月所欠税金银行存款20140105052014010505缴纳上月欠交社保应付职工薪酬20140105052014010505缴纳上月欠交社保其他应付款20140105052014010505缴纳上月欠交社保银行存款20140106062014010606收到宏伟公司欠款银行存款20140106062014010606收到宏伟公司欠款应收账款20140106072014010607收到在途物资原材料20140106072014010607收到在途物资在途物资20140108082014010808从长江制造厂购买原材料原材料20140108082014010808从长江制造厂购买原材料原材料20140108082014010808从长江制造厂购买原材料应交税费20140108082014010808从长江制造厂购买原材料银行存款20140109092014010909支付投资者股利应付股利20140109092014010909支付投资者股利银行存款20140109092014010909支付投资者股利应付股利20140109092014010909支付投资者股利银行存款20140109102014010910销售货物银行存款20140109102014010910销售货物主营业务收入20140109102014010910销售货物应交税费20140109102014010910销售货物应收账款20140109102014010910代垫运费应收账款20140109102014010910代垫运费银行存款20140110112014011011归还短期借款短期借款20140110112014011011归还短期借款应付利息20140110112014011011归还短期借款财务费用20140110112014011011归还短期借款银行存款20140111122014011112购买办公用品制造费用20140111122014011112购买办公用品管理费用20140111122014011112购买办公用品库存现金20140112132014011213预付下年第一季度报刊费预付账款20140112132014011213预付下年第一季度报刊费银行存款20140113142014011314李明报销差旅费制造费用20140113142014011314李明报销差旅费库存现金20140113142014011314李明报销差旅费其他应收款20140114152014011415王富贵报销差旅费管理费用20140114152014011415王富贵报销差旅费其他应收款20140114152014011415王富贵报销差旅费库存现金20140117162014011716销售货物给新星公司银行存款20140117162014011716销售货物给新星公司主营业务收入
20140117162014011716销售货物给新星公司应交税费20140119172014011917购买原材料原材料20140119172014011917购买原材料原材料20140119172014011917购买原材料原材料20140119172014011917购买原材料应交税费20140119172014011917购买原材料银行存款20140119182014011918收回欠款银行存款20140119182014011918收回欠款应收账款20140120192014012019偿还南江制造厂货款应付账款20140120192014012019偿还南江制造厂货款银行存款20140120202014012020收到到期票据银行存款20140120202014012020收到到期票据应收票据20140121212014012121销售货物给孔亮公司银行存款20140121212014012121销售货物给孔亮公司应收账款20140121212014012121销售货物给孔亮公司主营业务收入20140121212014012121销售货物给孔亮公司应交税费20140121222014012122支付利息应付利息20140121222014012122支付利息银行存款20140122232014012223购买固定资产固定资产20140122232014012223购买固定资产应交税费20140122232014012223购买固定资产银行存款20140123242014012324向银行借款银行存款20140123242014012324向银行借款长期借款20140124252014012425支付电话费管理费用20140124252014012425支付电话费银行存款20140125262014012526支付本月电费预付账款20140125262014012526支付本月电费应交税费20140125262014012526支付本月电费银行存款20140126272014012627支付广告费营业费用20140126272014012627支付广告费银行存款20140130282014013028领用原材料生产成本20140130282014013028领用原材料生产成本20140130282014013028领用原材料制造费用20140130282014013028领用原材料管理费用20140130282014013028领用原材料原材料20140130282014013028领用原材料原材料20140130282014013028领用原材料原材料20140130282014013028领用原材料原材料20140130292014013029计提工资生产成本20140130292014013029计提工资生产成本20140130292014013029计提工资制造费用20140130292014013029计提工资管理费用20140130292014013029计提工资应付职工薪酬20140130292014013029计提社保生产成本20140130292014013029计提社保生产成本20140130292014013029计提社保制造费用20140130292014013029计提社保管理费用20140130292014013029计提社保应付职工薪酬20140131302014013130计提折旧制造费用20140131302014013130计提折旧管理费用20140131302014013130计提折旧累计折旧20140131302014013130计提折旧累计折旧20140131302014013130计提折旧累计折旧20140131312014013131摊销无形资产管理费用
20140131312014013131摊销无形资产累计摊销20140131322014013132计提利息财务费用20140131322014013132计提利息应付利息20140131332014013133摊销报刊费，财产保险费管理费用20140131332014013133摊销报刊费，财产保险费管理费用20140131332014013133摊销报刊费，财产保险费预付账款20140131342014013134提取职工工资备发库存现金20140131342014013134提取职工工资备发银行存款20140131352014013135发放职工工资应付职工薪酬20140131352014013135发放职工工资其他应付款20140131352014013135发放职工工资应交税费20140131352014013135发放职工工资库存现金20140131362014013136分摊电费生产成本20140131362014013136分摊电费生产成本20140131362014013136分摊电费制造费用20140131362014013136分摊电费管理费用20140131362014013136分摊电费预付账款20140131372014013137计提坏账资产减值损失20140131372014013137计提坏账坏账准备20140131382014013138摊销制造费用生产成本20140131382014013138摊销制造费用生产成本20140131382014013138摊销制造费用制造费用20140131382014013138摊销制造费用制造费用20140131382014013138摊销制造费用制造费用20140131382014013138摊销制造费用制造费用20140131382014013138摊销制造费用制造费用20140131382014013138摊销制造费用制造费用20140131382014013138摊销制造费用制造费用20140131392014013139结转完工产品库存商品20140131392014013139结转完工产品库存商品20140131392014013139结转完工产品生产成本20140131392014013139结转完工产品生产成本20140131392014013139结转完工产品生产成本20140131392014013139结转完工产品生产成本20140131392014013139结转完工产品生产成本20140131392014013139结转完工产品生产成本20140131402014013140结转销售成本主营业务成本20140131402014013140结转销售成本库存商品20140131402014013140结转销售成本库存商品20140131412014013141应交增值税转出应交税费20140131412014013141应交增值税转出应交税费20140131412014013141计提本月税金及附加营业税金及附加20140131412014013141计提本月税金及附加应交税费20140131412014013141计提本月税金及附加应交税费20140131412014013141计提本月税金及附加应交税费20140131412014013141计提本月税金及附加应交税费20140131422014013142结转本年利润主营业务收入20140131422014013142结转本年利润主营业务收入20140131422014013142结转本年利润本年利润20140131432014013143结转本年利润本年利润20140131432014013143结转本年利润主营业务成本20140131432014013143结转本年利润营业税金及附加20140131432014013143结转本年利润营业费用20140131432014013143结转本年利润管理费用
20140131432014013143结转本年利润管理费用20140131432014013143结转本年利润管理费用20140131432014013143结转本年利润管理费用20140131432014013143结转本年利润管理费用20140131432014013143结转本年利润管理费用20140131432014013143结转本年利润管理费用20140131432014013143结转本年利润管理费用20140131432014013143结转本年利润管理费用20140131432014013143结转本年利润财务费用20140131432014013143结转本年利润资产减值准备20140131442014013144计提企业所得税所得税费用20140131442014013144计提企业所得税应交税费20140131452014013145结转所得税费用本年利润20140131452014013145结转所得税费用所得税费用20140131462014013146结转本年利润本年利润20140131462014013146结转本年利润利润分配20140131472014013147计提法定盈余公积利润分配20140131472014013147计提法定盈余公积盈余公积20140131482014013148支付投资者股利利润分配20140131482014013148支付投资者股利应付股利20140131482014013148支付投资者股利应付股利20140131482014013148支付投资者股利应付股利20140131492014013149结转未分配利润利润分配20140131492014013149结转未分配利润利润分配20140131492014013149结转未分配利润利润分配
明细科目借方金额贷方金额
100,000.00A
100,000.00A
5,000.00A
5,000.00A 王富贵2,000.00A
2,000.00A A材料40,000.00A 应交增值税（进项）6,800.00A 双洋公司46,800.00A 未交增值税28,600.00A 应交城建税2,002.00A 应交教育费附加858.00A 应交地方教育附加572.00A 应交企业所得税12,028.00A
44,060.00A 社保20,000.00A 社保个人部分5,000.00A
25,000.00A
30,000.00A 宏伟公司30,000.00A 其他材料30,000.00A 其他材料30,000.00A A材料82,831.40A B材料32,123.55A 应交增值税（进项）19,245.05A
134,200.00A 天府投资公司26,250.00A
26,250.00A 西财高科技公司26,250.00A
26,250.00A
277,000.00A
226,000.00A 应交增值税（销项）38,420.00A
12,580.00A
12,580.00A
12,580.00A
150,000.00A 短期借款利息1,200.00A 利息支出150.00A
151,350.00A 办公费200.00A 办公费600.00A
800.00A 报刊费2,400.00A
2,400.00A 差旅费1,700.00A
300.00A 李明2,000.00A 差旅费2,180.00A 王富贵2,000.00A
180.00A
147,420.00A
126,000.00A
应交增值税（销项）21,420.00A A材料142,252.26A B材料20,643.50A C材料93,861.00A 应交增值税（进项）43,243.24A
300,000.00A
40,000.00A
40,000.00A 南江制造厂45,000.00A
45,000.00A
20,000.00A 枫林公司20,000.00A
100,000.00A 孔亮公司75,500.00A 乙产品150,000.00A 应交增值税（销项）25,500.00A 长期借款利息2,250.00A
2,250.00A 机器设备82,097.90A 应交增值税（进项）13,902.10A
96,000.00A
400,000.00A
400,000.00A 电话费3,000.00A
3,000.00A 电费10,800.00A 应交增值税（进项）1,836.00A
12,636.00A 广告费20,000.00A
20,000.00A 甲产品280,400.00A 乙产品175,000.00A 其他材料13,600.00A 其他材料1,422.00A A材料280,000.00A B材料40,000.00A C材料120,000.00A 其他材料30,422.00A 甲产品42,000.00A 乙产品28,000.00A 工资5,000.00A 工资9,000.00A 工资84,000.00A 甲产品12,062.40A 乙产品8,041.60A 社保费1,436.00A 社保费2,584.80A 社保费用24,124.80A 折旧7,308.00A 折旧4,740.00A 建筑物4,920.00A 机器设备3,864.00A 办公设备3,264.00A 摊销233.33A
233.33A 利息支出1,430.00A
长期借款利息1,430.00A
报刊费500.00A
财产保险费300.00A
800.00A
73,640.00A
73,640.00A 工资84,000.00A
个人社保9,240.00A
代交个人所得税1,120.00A
73,640.00A 甲产品5,000.00A
乙产品4,000.00A
1,000.00A
800.00A 电费10,800.00A
105.00A
105.00A 甲产品17,282.29A
乙产品12,961.71A
办公费200.00A
差旅费1,700.00A
其他材料13,600.00A
工资5,000.00A
社保费1,436.00A
折旧费7,308.00A
电费1,000.00A
甲产品371,744.69A
乙产品258,003.31A
甲产品（直接材料）288,400.00A
甲产品（直接人工）59,062.40A
甲产品（制造费用）24,282.29A
乙产品（直接材料）190,000.00A
乙产品（直接人工）46,041.60A
乙产品（制造费用）21,961.71A
298,811.68A 甲产品143,355.63A
乙产品155,456.05A
应交增值税（转出未交增值税）313.61A
未交增值税313.61A 税金及附加439.23A 应交城建税21.95A
应交教育费附加9.41A
应交地方教育附加 6.27A
价调基金401.60A
甲产品252,000.00A
乙产品250,000.00A
502,000.00A
346,296.04A
298,811.68A 税金及附加439.23A 广告费20,000.00A
办公费1,400.00A
差旅费2,180.00A 通讯费3,000.00A 其他材料1,422.00A 工资9,000.00A 社保2,584.80A 折旧4,740.00A 无形资产摊销233.33A 电费800.00A 利息支出1,580.00A
105.00A
38,925.99A 应交所得税38,925.99A
38,925.99A
38,925.99A
676,777.97A 未分配利润676,777.97A 计提法定盈余公积67,677.80A 法定盈余公积67,677.80A 应付普通股股份472,440.07A 绵阳天府投资公司188,976.03A 西财高科技公司188,976.03A 绵阳红依山公司94,488.01A 未分配利润540,117.87
提法定盈余公积金67,677.80
应付普通股股利472,440.07
25,360.13
B
B
25,360.13
1,080,235.74 1,216,895.84 540,117.87