科目期初余额

期初余额试算不平衡的分析及维护中图分类号：f832 文献标识：a 文章编号：1009-4202（2013）06-000-02摘要总账系统初始化时，需要录入各账户的期初余额。

期初余额试算不平衡，其后果非常严重，应尽快查找原因并修正错误的数据。

本文结合用友畅捷通t3财务软件，分析了产生错误的原因，并详细阐述了错误数据的维护修改方法。

关键词试算平衡原因维护在用友畅捷通t3财务软件中，总账系统初始化时，需要录入各账户的期初余额。

它主要实现两大功能，一是录入科目期初余额，二是核对期初余额，并进行试算平衡。

初学者由于对系统不太熟悉，操作不流畅，在进行期初设置时，一些不经意的修改或粗心大意，会造成期初余额试算不平衡，并导致总账与辅助总账、总账与明细账核对有误，最终不能进行记账，其后果非常严重。

因此，在发现试算不平衡后，应尽快查找原因并修正错误的账务数据。

一、原因分析试算平衡，是指在借贷记账法下，利用借贷发生额和期末余额（期初余额）的平衡原理，检查账户记录是否正确的一种方法。

包括余额试算平衡和发生额试算平衡，其目的是为了检查和验证账户记录的正确性，以便及时发现错误并予以更正。

在用友畅捷通t3财务软件的操作中，期初余额不平衡，原因主要有以下三方面：1、金额录入错误。

在录入期初余额时，操作员粗心大意或疏忽，输入了错误的数据，致使试算不平衡。

这是最为常见的错误类型。

2、科目属性设置错误。

基础设置中会计科目的设置涉及内容较多，除了科目名称和代码外，还有科目类型、科目性质、外币核算、数量核算、辅助核算等较多信息需要设置。

其中任何一项设置不对，都可能引起期初余额试算不平衡。

3、不当修改引起数据差错。

在录入完期初余额后，操作员才发现基础设置存在问题，未做妥善处理就直接进入基础设置，对相关项目进行修改，造成系统期初数据出现混乱，导致期初余额试算不平衡。

二、数据维护修改（一）金额输入错误的维护。

1、末级科目余额修改。

末级科目的期初余额栏显示为白色底纹。

应收账款期初余额怎么写应收账款是资产类科目，增加记在借方，减少记在贷方，余额在借方。

应收账款账面余额等于什么？
余额试算平衡表计算方法如下：全部账户的借方期初余额合计数等于全部账户的贷方期初余额合计数；全部账户的借方发生额合计等于全部账户的贷方发生额合计；全部账户的借方期末余额合计等于全部账户的贷方期末余额合计。

计算平衡表是定期地加计分类账各账户的借贷方发生及余额的合计数，用以检查借贷方是否平衡暨账户记录有无错误的一种表式。

会计学中,记账程序的第四步,该表是一列有总分类帐中所有账户及其余额的简单表格, 这份表格有助于检查记录的准确性和编制财务报表。

该表通常设有“账户名称”栏和“期初余额”、“本期发生额”、“期末余额”三个金额栏。

通过总分类账户本期发生额和余额对照表，除可验算全部总分类账户发生额及期末余额是否平衡外，还可一般地了解该期间经济活动和预算执行的概况；另外，该表提供的数据通过必要的计算和调整，也可作为编制会计报表的重要依据。

余额试算平衡表的应收账款=应收账款借方余额+预收账款借方余额-坏账准备。

年初余额期初余科目代码科目名称借方贷方借方1001库存现金26,317.87129,085.83 1002银行存款29,100,597.8945,766,710.12 1003现金11012其他货币资金132,137,126.78157,753,062.78 101201外埠存款101202银行本票101203银行汇票101204信用卡存款101205保证金存款132,137,126.78157,753,062.78 101206存出投资款1101交易性金融资产1121应收票据1122应收账款38,750,837.0222,856,611.31 112201非关联企业18,692,065.222,386,111.52 112202关联企业20,058,771.8020,470,499.79 1123预付账款6,218,172.276,965,958.57 112301预付材料款1,039,042.25112302预付货款112303预付设备款5,594,468.216,035,108.21 112399预付其他款项1,662,746.311,969,892.61 1131应收股利1132应收利息1221其他应收款22,717,607.04122101个人往来2,728,099.86238,283.53 122102单位往来13,870,589.92122103待抵扣进项6,118,917.268,965,278.89 1231坏账准备6,610,376.65123101应收账款坏账准备2,380,402.07123102其他应收款坏账准备4,229,974.58123103预付账款坏账准备123104长期应收款坏账准备1241待摊费用124101汽车保险费124102养路费124103网络信息报务费124104床板124105固定电话安装测调费124199其他1401材料采购1402在途物资1403原材料45,477,570.7849,188,336.91 1404低值易耗品1405自制半成品12,713,157.8212,881,218.88 1406库存商品91,494,691.38116,309,272.581407周转材料672,447.88669,941.26 1408委托加工物资1,757,812.371,819,900.64 1409商品进销差价1471存货跌价准备147101原材料跌价准备147102周转材料跌价准备147103自制半成品跌价准备147104库存商品跌价准备1501持有至到期投资1502持有至到期投资减值准备1503可供出售金融资产1504可供出售金融资产减值准备1511长期股权投资68,454,587.0878,454,587.08 151101舞钢市三恩药业有限公司151102平顶山豪嘉园房地产开发公司151103河南圣光集团医药物流有限公司151104河南圣光爱心大药房有限公司151105石家庄华士利医疗器械有限公司 2,864,772.722,864,772.72 151106河南圣光集团药材种植有限公司151107平顶山圣光医用制品灭菌检测技术服务有限公司151108平顶山市市郊农村信用合作联社新盈分社151109河南省圣光医疗器械有限公司4,316,581.394,316,581.39 151110圣光投资股份有限公司151111平顶山市新华区农村信用合作联社2,000,000.002,000,000.00 151112圣光鼎瑞医疗器材科技有限公司151113平顶山圣光美乐保健器材科技有限9,419,232.979,419,232.97 151114河北圣光华士利医疗器械贸易有限公司151115开封圣光医疗器械有限公司1,040,000.001,040,000.00 151116内蒙古圣光医疗器械有限公司1,480,000.001,480,000.00 151117社旗圣光医疗器械有限公司1,020,000.001,020,000.00 151118云南圣光医疗器械有限公司2,550,000.002,550,000.00 151119平顶山圣光医疗器械有限公司10,000,000.0010,000,000.00 151120山西圣光大成医疗器械有限公司4,500,000.004,500,000.00 151121鲁山圣光医疗器械有限公司1,020,000.001,020,000.00 151122驻马店市圣光医疗器械有限公司1,020,000.001,020,000.00 151123郑州圣光医疗器械有限公司204,000.00204,000.00 151124平顶山圣光卫生材料科技有限公司10,000,000.0010,000,000.00 151125潢川圣光医疗器械有限公司1,020,000.001,020,000.00 151126南阳圣光医疗器械有限公司2,000,000.002,000,000.00 151127北京圣光奥博医疗器械有限公司2,000,000.002,000,000.00 151128平顶山圣光医疗设备科技有限公司2,000,000.002,000,000.00 151129平顶山神行保健科技有限公司10,000,000.0010,000,000.00 151130潢川圣光医用制品有限公司10,000,000.00 1512长期股权投资减值准备1521投资性房地产4,637,865.604,637,865.60 152101房屋建筑物4,637,865.604,637,865.60 152102土地使用权1522投资性房地产累计折旧（摊销）1,893,948.79152201房屋建筑物1,893,948.79152202土地使用权1523投资性房地产减值准备152301房屋建筑物152302土地使用权1531长期应收款1532未实现融资收益1601固定资产467,634,488.51467,834,442.36 160101房屋及建筑物270,482,623.77270,482,623.77 160102机械设备167,968,787.15168,117,094.84 160103办公设备4,284,219.894,299,219.89 160104运输设备10,071,317.9110,071,317.91 160105电子设备1,322,369.641,310,588.44 160106其他固定资产13,505,170.1513,553,597.51 1602累计折旧79,260,141.28160201房屋及建筑物28,795,774.88160202机械设备38,194,464.47160203办公设备2,059,595.88160204运输设备5,281,180.75160205电子设备906,065.40160206其他固定资产4,023,059.901603固定资产减值准备160301房屋及建筑物160302机械设备160303办公设备160304运输设备160305电子设备160306其他固定资产1604在建工程8,669,145.938,680,945.93 160401待摊支出186.32186.32 160402土建工程5,292,816.985,304,616.98 160403安装工程1,398,325.601,398,325.60 160404装修工程1,369,516.901,369,516.90 160405预付工程款16040501预付总厂工程款16040502预付分厂工程款160499其他工程608,300.13608,300.13 1605工程物资160501专用材料160502专用设备160503工器具160599其他1606固定资产清理1607在建工程减值准备160701待摊支出160702土建工程160703安装工程160704装修工程160799其他工程1608工程物资减值准备160801专用材料160802专用设备160803工器具160899其他1701无形资产110,139,937.22110,139,937.22 170101土地使用权109,285,568.71109,285,568.71 17010101平顶山新区土地42,986,963.0342,986,963.03 17010102郏县10885.6平方米土地1,252,000.001,252,000.00 17010103郏县92643.2平方米土地21,507,900.0021,507,900.00 17010104郏县分厂177584平方米土地39,730,000.0039,730,000.00 17010105新城区家属楼土地3,808,705.683,808,705.68 170102计算机软件854,368.51854,368.51 17010201用友8.72财务软件80,009.4080,009.40 17010202金蝶EAS7.0ERP软件774,359.11774,359.11 170103商标170199其他1702累计摊销10,105,648.09170201土地使用权9,620,233.8017020101平顶山新区土地5,214,047.2717020102郏县10885.6平方米土地121,026.8617020103郏县92643.2平方米土地1,541,399.5017020104郏县分厂177584平方米土地2,185,150.1117020105新城区家属楼土地558,610.06170202计算机软件485,414.2917020201用友8.72财务软件77,086.7917020202金蝶EAS7.0ERP软件408,327.50170203商标170299其他1703无形资产减值准备170301土地使用权170302计算机软件170303商标170399其他1711商誉1801长期待摊费用180101开办费180102租入固定资产改良支出180103其他长期待摊费用180104租入固定资产支出180105房租180106装修费1811递延所得税资产181101各可抵扣暂时性差异项目1901待处理财产损溢190101待处理流动资产损溢190102待处理固定资产损溢2001短期借款404,500,000.002101交易性金融负债210101发行的交易性债券21010101本金21010102公允价值变动210102指定为以公允价值计量且其变动计入当期损益的金融负债21010201本金21010202公允价值变动210199其他21019901本金21019902公允价值变动2201应付票据348,330,197.002202应付账款164,196,355.34232,500,181.60 220201关联企业2,111.00220202非关联企业163,736,589.63232,052,215.89 220203暂估应付款457,654.71457,654.71 2203预收账款2211应付职工薪酬6,733,725.53221101工资5,208,440.4222110101工资5,208,440.4222110102提成221102职工福利22110201医药费22110202其他福利221103社会保险费1,419,599.1922110301养老保险1,381,727.5222110302基本医疗保险22,555.5522110303失业保险67,831.6123,496.01 22110304工伤保险124,027.8022110305生育保险4,231.03221104住房公积金105,685.92221105工会经费221106职工教育经费221107非货币性福利221108辞退福利221109股利支付2221应交税费11,612,063.46222101应交增值税10,272.67139,016.52 22210101进项税额249,602,269.29252,056,190.94 22210102已交税金97.0022210103转出未交增值税90,802,202.7490,802,202.74 22210104查补税款22210105减免税款800.00800.00 22210106销项税额339,164,034.6822210107出口退税22210108进项税额转出1,251,413.0222210109出口抵减内销产品应纳税额22210110转出多交增值税22210111小规模增值税222102未交增值税4,350,194.2622210201转入未交增值税22210202转入多交增值税22210203未交增值税4,350,194.26222103应交营业税300.00222104应交城市维护建设税247,508.87222105应交教育费附加225,696.37222107应交个人所得税87,834.82222108应交企业所得税5,772,089.42222109应交土地增值税222110应交土地使用税659,897.6064,232.78 222111应交房产税258,269.45222112应交车船税222198应抵扣固定资产增值税22219801固定资产进项税额786,521.21786,521.21 22219802固定资产进项税额转出16,985.4722219803已抵扣固定资产进项税额769,535.74222199应交其他税费2231应付利息2232应付股利2233预提费用103,495.542241其他应付款24,493,995.9410,744,227.67 224101企业员工634,197.5522410101代收职工三险22410102代收职工公积金6,931.006,931.00 22410103员工未领取工资22410104代收长假职工社保金22410105公司借个人款21,929.6022410106个人保证金22410107未领工资619,198.9522410199其他224102关联企业224103非关联企业与个人25,472,434.1211,748,979.28 224104保证金243,157.46224105代扣税款52,620.17224107市场保证金48,463.002401递延收益32,281,009.142501长期借款250101本金250102利息调整2502应付债券250201债券面值250202利息调整250203应计利息2701长期应付款73,130,297.59270101应付融资租赁款23,130,297.59270102分期付款购入资产270199其他50,000,000.002702未确认融资费用3,218,262.353,131,802.26 270201各债权人和长期应付款项目3,218,262.353,131,802.26 2711专项应付款271101各资本性投资项目2801预计负债280101债务担保280102未决诉讼/未决仲裁280103产品质量保证280104重组义务280105亏损性合同280106环境污染整治280107承诺280199其他2901递延所得税负债290101各应纳税暂时性差异的项目4001股本/实收资本77,000,000.004002资本公积32,546,581.39400201股本溢价/资本溢价33,000,000.00400202其他资本公积453,418.61453,418.61 4101盈余公积6,544,875.85410101法定盈余公积6,544,875.85410102任意盈余公积4103本年利润89,489,013.224104利润分配52,369,603.54410401提取法定盈余公积0.09410402提取任意盈余公积410403应付现金股利或利润410404转作股本的股利410405盈余公积补亏410406未分配利润52,369,603.454201库存股5001生产成本500101直接材料500102直接人工500103动力500104制造费用5101制造费用510101工资510102职工福利费510103职教经费510104工会经费510105社会保险费51010501养老保险51010502基本医疗保险51010503失业保险51010504工伤保险51010505生育保险510106住房公积金510107办公费510108折旧费510109修理费510110劳动保护费510111水电费510112电话费510113机物料消耗510114低值易耗品摊销510116外协加工费510117劳务费510118差旅费510119其他510120业务招待费510121货物运杂费6001主营业务收入6051其他业务收入6101公允价值变动损益610101交易性金融资产610102交易性金融负债610103衍生工具610104以现金结算的股份支付6111投资收益6301营业外收入630101罚款利得630102长款利得630103非流动资产处置利得630104非货币性资产交换利得630105债务重组利得630106政府补助630107盘盈利得630108捐赠利得630109废品利得630199其他利得6401主营业务成本6402其他业务成本6403营业税金及附加640301营业税640302城市维护建设税640303教育费附加640304其他税费6601销售费用660101人力成本66010101职工工资66010102福利费6601010201商业保险6601010202人事福利6601010203行政福利66010103社会保障金6601010301住房公积金6601010302养老保险金6601010303失业保险金6601010304医疗保险金6601010305工伤保险金6601010306生育保险金6601010307其他66010104工会经费66010105职工教育经费660102办公费66010201书报费66010202办公用品66010203招聘费等660103差旅费660104市内交通费660105业务招待费660106车辆使用费66010601汽油费66010602养路费66010603车位费66010604过路停车费66010605维修费66010606其他660107邮电网络费66010701无线通讯费66010702有线电话费66010703网络专线费66010704热线电话费66010705电话装置费66010706邮递费66010707其他660108市场费66010801媒介投放66010802户外广告66010803媒传公关66010804销售返利66010805设计制作66010806渠道建设66010807市场调研66010808宣传展览费66010809会务费66010810其他660109业务提成/佣金660110售后服务费66011001专项服务费66011002标书制作费660111商品储运费66011101货物运杂费66011102货物仓储费66011103其他660112租赁费66011201房屋租赁66011202其他租赁660113水电费660114其他660115折旧费用660116其他资产摊销660117物料消耗6602管理费用660201人力成本66020101职工工资66020102福利费6602010201商业保险6602010202人事福利6602010203行政福利66020103社会保障金6602010301住房公积金6602010302养老保险金6602010303失业保险金6602010304医疗保险金6602010305工伤保险金6602010306生育保险金6602010307其他66020104工会经费66020105职工教育经费660202办公费66020201书报费66020202办公用品66020203招聘费等66020204软件购置费660203差旅费660204市内交通费660205业务招待费660206车辆使用费66020601汽油费66020602养路费66020603车位费66020604过路停车费66020605维修费66020606其他660207邮电网络费66020701无线通讯费66020702有线电话费66020703网络专线费66020704热线电话费66020705电话装置费66020706邮递费66020707其他660208折旧费用660209各项税费66020901车船使用税66020902房产税66020903土地使用税66020904其他660210租赁费66021001房屋租赁66021002其他租赁660211水电费660212中介费用66021201审计评估费66021202咨询费66021203认证费660213董事会经费660214存货盘亏660215资产摊销66021501无形资产摊销66021502开办费66021503其他资产摊销660216物料消耗660217日常维修费660218财产保险费660219其他660220研发费用66022001职工工资66022002福利费66022003社会保障金6602200301住房公积金6602200302养老保险金6602200303失业保险金6602200304医疗保险金6602200305工伤保险金6602200306生育保险金66022004其他66022005工会经费66022006职工教育经费66022007新产品设计费66022008工艺流程制定费66022009设备调整费66022010试制费66022011图书资料费66022012协作费66022013折旧费用66022014中间试验费66022015办公费66022016物料消耗66022017差旅费66022018市内交通费66022019业务招待费66022020车辆使用费66022021邮电网络费66022022水电费66022023其他资产摊销66022024货物运杂费66022025修理费66022026认证费660221商品储运费66022101货物运杂费66022102货物仓储费66022103其他6603财务费用660301利息收入66030101金融机构66030102关联企业66030103非关联企业660302利息支出66030201金融机构66030202关联企业66030203非关联企业660303汇兑损益660304金融机构手续费66030401银行卡手续费66030402汇款手续费66030403票据业务手续费66030499其他6701资产减值损失670101坏账损失670102存货跌价损失670103可供出售金融资产减值损失670104持有至到期投资减值损失670105长期股权投资减值损失670106投资性房地产减值损失670107固定资产减值损失670108工程物资减值损失670109在建工程减值损失670110无形资产减值损失670111商誉减值损失670199其他6711营业外支出671101罚款支出671102非流动资产处置损失671103非货币性资产交换损失671104债务重组损失671105公益性捐赠支出671106非常损失671107盘亏损失671199其他支出6801所得税费用680101当期所得税费用680102递延所得税费用6901以前年度损益调整合计1,232,510,977.071,232,510,977.071,330,464,088.60期初余额本期发生额本年累计贷方借方贷方借方贷方12,558,072.3412,621,242.4337,060,718.1037,021,120.23350,407,758.16340,266,045.51840,250,247.36813,442,422.4820,000,000.0036,017,120.1092,400,000.0082,801,184.1020,000,000.0036,017,120.1092,400,000.0082,801,184.103,921,258.123,921,258.1211,651,258.1211,651,258.1222,036,177.8317,498,821.3837,673,448.2049,030,317.4621,429,299.0317,498,821.3836,606,841.4148,982,317.46606,878.801,066,606.7948,000.002,951,560.802,731,941.006,235,769.845,268,363.74 1,039,042.25654,790.001,058,436.001,256,430.001,219,436.002,296,770.801,673,505.004,979,339.844,048,927.7416,531,670.9337,262,860.0079,553,230.57162,218,896.30243,758,544.84165,022.60680,500.00952,895.203,958,188.93 25,735,233.3534,788,191.9176,181,424.93154,866,925.39235,865,981.682,309,645.492,691,305.646,399,075.713,934,374.23 6,610,376.652,380,402.074,229,974.5815,039,260.1020,595,427.6252,154,853.8554,000,255.2424,674,621.3824,499,957.7158,846,835.8858,504,111.1526,449,572.9413,607,726.9361,664,792.0624,008,364.85278,546.09273,532.42623,388.98620,881.93 2,556,624.942,741,694.809,742,134.009,865,115.5910,000,000.0010,000,000.001,914,882.3220,933.5341,867.06 1,914,882.3220,933.5341,867.061,163,671.801,411,304.2847,678.63621,791.46802,577.7832,478.6315,000.0021,025.6424,444.4415,200.00520,854.70569,282.0682,058,865.802,811,187.1915,375.865,625,287.57 29,871,062.731,075,287.852,150,575.70 39,527,369.511,334,693.493,342.562,670,941.09 2,116,344.6856,985.38113,734.18 5,403,541.10122,360.35244,720.70 910,850.5214,440.1612,033.3031,258.58 4,229,697.26207,419.96414,057.32430,943.42442,743.4222,170.0033,970.00408,773.42408,773.4232,302.7732,302.7710,303,456.35197,808.26395,616.52 9,802,376.42182,142.62364,285.24 5,285,692.2171,644.94143,289.88 123,113.532,086.674,173.34 1,577,246.0035,846.5071,693.00 2,251,366.7866,216.67132,433.34 564,957.906,347.8412,695.68 501,079.9315,665.6431,331.28 78,524.231,437.442,874.88 422,555.7014,228.2028,456.40429,500,000.0035,000,000.00100,000,000.0060,000,000.00150,000,000.00415,046,133.0070,000,000.0035,012,158.00140,784,064.00172,512,158.00 87,554,225.6315,435,841.50206,138,155.4365,715,945.04 9,689.0011,800.00 87,554,225.6315,435,841.50206,138,155.4365,704,145.048,038,227.556,108,137.665,512,315.3312,726,464.2113,435,143.90 5,932,177.985,458,309.004,707,427.2311,842,140.1111,814,995.90 5,932,177.985,458,309.004,707,427.2311,842,140.1111,814,995.90112,530.86112,530.86218,794.32218,794.32112,530.86112,530.86218,794.32218,794.32 1,983,776.85529,197.80605,861.24586,149.781,226,990.88 1,753,561.52335,930.00370,081.00339,148.00745,133.00 37,313.4548,932.00109,201.1098,031.10218,169.2082,699.8040,818.2082,699.8085,153.80 171,113.4130,818.0048,213.9935,452.8899,934.48 45,284.4830,818.0037,546.9530,818.0078,600.40 122,272.7278,396.0063,180.00158,162.808,100.008,100.0016,200.0016,200.005,799,836.343,174,894.724,068,741.3411,849,468.946,931,088.44 3,102,142.263,251,431.455,556,063.915,556,063.912,993,724.715,447,646.3697.00108,417.55108,417.55341,452,022.373,189,663.975,477,651.661,268,057.7961,767.4878,412.25108,417.554,350,194.26108,417.55108,417.554,350,194.26108,417.55 8,368.058,068.05 19,756.6017,589.5732,486.68263,496.1750,641.01 12,965.0612,563.9824,443.83238,262.6737,411.21 93,902.9842,598.9120,195.9682,812.4766,477.68 5,772,089.42178,886.03178,886.03362,065.211,086,195.59724,130.42 96,003.5390,814.63272,443.87200,992.5816,985.47769,535.74190,748.34295,288.34119,726.10295,288.34206,978.90 49,701,608.6454,097,750.2056,558,176.2574,704,086.08 660,510.986,071.7641,895.8921,913.8384,051.3921,929.60645,512.386,071.7641,895.8921,913.8384,051.3949,692,217.6654,055,854.3156,532,943.2074,620,034.69 243,157.4652,620.173,319.223,319.2248,463.0032,247,675.8133,333.3366,666.6671,602,207.201,146,986.412,675,076.8021,602,207.201,146,986.412,675,076.8050,000,000.00127,255.11213,715.20127,255.11213,715.2077,000,000.0032,546,581.3933,000,000.006,544,875.856,544,875.8582,158,947.531,013,687.507,330,065.691,013,687.50 52,369,603.540.0952,369,603.4551,283,959.6651,283,959.66122,281,661.51122,281,661.5141,509,924.2541,509,924.2599,287,982.6099,287,982.605,281,698.135,281,698.1311,823,534.4611,823,534.464,492,337.284,492,337.2811,170,144.4511,170,144.454,492,337.284,492,337.2811,170,144.4511,170,144.45 431,745.05431,745.05853,745.26853,745.26336,006.38336,006.38686,116.44686,116.44 194,839.00194,839.00394,586.00394,586.00 57,224.7057,224.70115,635.50115,635.50 29,570.7029,570.7062,168.0062,168.00 32,144.6332,144.6366,797.7966,797.79 22,227.3522,227.3546,929.1546,929.15 37,944.4037,944.4076,543.2076,543.20 14,495.2914,495.2921,146.4621,146.46 1,433,098.681,433,098.682,902,129.112,902,129.11 101,876.32101,876.32336,601.52336,601.52 3,338.743,338.745,309.985,309.98 1,113,816.101,113,816.102,573,520.742,573,520.74 1,194.711,194.712,282.392,282.39 972,592.78972,592.783,634,627.193,634,627.1946,228.8346,228.8378,122.1678,122.16 18,787,991.5318,787,991.5332,117,847.5532,117,847.55 229,450.94229,450.94600,389.04600,389.043,472,333.333,472,333.337,818,218.897,818,218.8933,333.3333,333.334,306,666.664,306,666.6672,500.0072,500.003,439,000.003,439,000.003,439,052.233,439,052.23 13,509,221.1913,509,221.1923,586,843.6223,586,843.62 244,247.63244,247.63468,456.56468,456.56 56,930.5156,930.5196,120.2796,120.278,068.058,068.05 32,486.6832,486.6850,641.0150,641.01 24,443.8324,443.8337,411.2137,411.21609,301.37609,301.372,207,012.132,207,012.13 257,723.55257,723.551,327,349.331,327,349.33 190,639.87190,639.871,191,133.871,191,133.8767,083.6867,083.68136,215.46136,215.46 6,838.806,838.8013,186.8013,186.80 37,866.0037,866.0077,750.0077,750.00 2,290.402,290.404,662.604,662.60 11,482.5011,482.5023,202.3023,202.30 4,320.034,320.038,740.968,740.96 4,285.954,285.958,672.808,672.80903.08903.081,873.001,873.00 903.08903.081,873.001,873.00964.00964.00200.00200.00764.00764.00 3,714.153,714.159,171.019,171.01 2,514.152,514.155,481.015,481.01 1,200.001,200.003,690.003,690.00 3,240.003,240.008,040.008,040.004,800.004,800.003,240.003,240.003,240.003,240.0028,419.9128,419.9128,419.9128,419.91144,761.71144,761.71431,372.07431,372.07 144,761.71144,761.71431,372.07431,372.071,750.971,750.973,706.243,706.24 194,976.72194,976.72390,581.16390,581.162,231.192,231.195,535.415,535.41 4,297,347.474,297,347.478,960,263.578,960,263.57 1,220,326.631,220,326.632,439,738.632,439,738.63 872,574.91872,574.911,785,731.371,785,731.37 112,530.86112,530.86218,794.32218,794.32112,530.86112,530.86218,794.32218,794.32227,120.86227,120.86419,012.94419,012.94 21,444.0021,444.0042,877.2042,877.20 85,114.0085,114.00166,446.00166,446.00 23,353.9023,353.9045,112.7045,112.70 25,674.2025,674.2049,528.4049,528.40 49,689.0649,689.0671,633.4471,633.44 21,845.7021,845.7043,415.2043,415.208,100.008,100.0016,200.0016,200.0065,344.6065,344.6071,127.4671,127.461,167.001,167.00 29,744.6029,744.6034,360.4634,360.46 35,600.0035,600.0035,600.0035,600.00134.00134.0027,016.5027,016.5069,684.2269,684.22 24,358.9824,358.9834,529.9234,529.921,290.001,290.005,809.005,809.00 1,367.521,367.5229,345.3029,345.302,865.182,865.187,053.407,053.402,865.182,865.185,974.405,974.401,079.001,079.00991,095.75991,095.751,945,466.691,945,466.69 464,035.94464,035.94964,965.50964,965.501,440.001,440.00 90,814.6390,814.63200,992.58200,992.58 362,065.21362,065.21724,130.42724,130.42 11,156.1011,156.1038,402.5038,402.50125,816.00125,816.00125,816.00125,816.00 4,399.054,399.054,399.054,399.05 80,000.0080,000.0080,000.0080,000.00 80,000.0080,000.0080,000.0080,000.00197,808.26197,808.26395,616.52395,616.52 197,808.26197,808.26395,616.52395,616.52110,092.45110,092.45307,145.75307,145.754,750.004,750.0072,168.1072,168.10 46,403.0046,403.0085,632.0285,632.02 994,665.07994,665.072,228,432.262,228,432.26 494,237.29494,237.29979,522.00979,522.0064,684.3264,684.32132,612.74132,612.74 9,216.409,216.4019,727.2019,727.20 36,347.0036,347.0073,703.0073,703.00 2,985.702,985.706,216.806,216.80 10,658.7010,658.7021,562.8021,562.80 2,891.622,891.626,008.196,008.19 2,584.902,584.905,394.755,394.75240.00240.0090.0090.00192,016.04192,016.04383,768.05383,768.05 76,716.8376,716.83146,701.74146,701.74 12,898.5512,898.5513,559.1513,559.15 55,823.0255,823.02193,473.90193,473.9086.0086.003,536.503,536.5014,461.1214,461.12565.00565.00 799.96799.961,595.201,595.20 90,533.0690,533.06263,326.86263,326.8617,700.0017,700.00 6,870.006,870.0077,280.0077,280.00 93,295.0493,295.04158,133.97158,133.97 93,295.0493,295.04158,133.97158,133.972,580,154.102,580,154.1011,352,084.7911,352,084.79 -111,819.44-111,819.44-35,040.35-35,040.35 -111,819.44-111,819.44-248,647.17-248,647.17213,606.82213,606.82 1,906,543.951,906,543.953,670,524.613,670,524.61 1,700,643.951,700,643.953,378,164.523,378,164.52205,900.00205,900.00292,360.09292,360.09 -2,821.52-2,821.528,385.868,385.86 788,251.11788,251.117,708,214.677,708,214.675.50 5.503,949.213,949.219,324.499,324.49 775,977.40775,977.407,690,430.187,690,430.18 8,324.508,324.508,454.508,454.503,166.703,166.703,166.703,166.70178,886.03178,886.03178,886.03178,886.03178,886.03178,886.03178,886.03178,886.03 1,330,464,088.60872,487,563.69872,487,563.692,101,688,590.452,101,688,590.45期末余额借方贷方65,915.7455,908,422.77141,735,942.68141,735,942.6827,393,967.766,316,589.1721,077,378.597,185,578.371,039,042.255,631,462.212,593,158.4158,822,041.50277,193.8767,128,466.37 8,583,618.746,610,376.652,380,402.074,229,974.5843,632,169.3913,055,882.55129,151,118.59674,954.93 1,634,830.7878,454,587.08 2,864,772.724,316,581.39 2,000,000.00 9,419,232.971,040,000.00 1,480,000.00 1,020,000.00 2,550,000.00 10,000,000.00 4,500,000.00 1,020,000.00 1,020,000.00204,000.00 10,000,000.00 1,020,000.00 2,000,000.00 2,000,000.00 2,000,000.00 10,000,000.00 10,000,000.004,637,865.60 4,637,865.601,935,815.851,935,815.85468,998,114.16270,482,623.77168,738,886.304,299,219.8910,071,317.911,331,614.0814,074,452.2184,870,052.9930,946,350.5840,862,063.002,173,330.065,525,901.45925,290.684,437,117.229,111,889.35186.325,326,786.981,807,099.021,369,516.90608,300.13110,139,937.22109,285,568.7142,986,963.031,252,000.0021,507,900.0039,730,000.003,808,705.68854,368.5180,009.40774,359.1110,501,264.619,984,519.045,357,337.15125,200.201,613,092.502,317,583.45571,305.74516,745.5779,961.67436,783.90494,500,000.00380,058,291.00 304,618,565.739,689.00 304,170,600.02457,654.717,442,405.225,181,296.215,181,296.212,060,440.291,787,712.5297,582.55 65,377.61188,509.4052,013.43200,668.726,693,682.9610,272.67 255,049,915.6597.00 90,910,620.29800.00344,641,686.341,329,825.27108,417.55108,417.558,368.0534,653.7124,844.9171,500.035,950,975.45297,832.43186,818.16786,521.2116,985.47769,535.7415,186.10 6,348,086.11696,335.11 6,931.0021,929.60681,336.517,385,342.63243,157.4649,300.9548,463.0032,214,342.4870,455,220.7920,455,220.7950,000,000.00 3,004,547.153,004,547.1577,000,000.0032,546,581.3933,000,000.00 453,418.616,544,875.856,544,875.8583,172,635.0352,369,603.540.0952,369,603.451,405,752,375.961,405,752,375.96。

科目余额表损益类科目
科目余额表是财务报告中一个重要的组成部分，它列出了每个科目的期初余额、本期借方发生额、本期贷方发生额以及期末余额。

对于损益类科目，它们直接反映了企业的经营成果，即收入和费用的发生情况。

在科目余额表中，常见的损益类科目包括但不限于：
1. 主营业务收入：企业销售商品和提供劳务所得到的收入。

2. 其他业务收入：除主营业务之外的收入，如出租固定资产、无形资产等。

3. 投资收益：企业通过投资得到的回报，可能是正也可能是负。

4. 营业外收入：与企业经营无直接关系的收入，如捐赠、罚款收入等。

5. 主营业务成本：企业销售商品和提供劳务所发生的直接成本。

6. 其他业务成本：与主营业务之外的收入相关的成本。

7. 营业税金及附加：企业经营活动所需要缴纳的税金和附加费用。

8. 销售费用：企业在销售过程中发生的费用，如运费、广告费等。

9. 管理费用：企业为组织和管理经营活动而发生的费用，如工资、办公费等。

10. 财务费用：企业在筹资过程中发生的费用，如利息支出、手续费等。

11. 营业外支出：与企业经营无直接关系的支出，如捐赠、罚款支出等。

在科目余额表中，这些科目的期初余额、本期借方发生额、本期贷方发生额以及期末余额都应被列明，以全面反映企业的财务状况和经营成果。

同时，通过分析这些科目的发生额和余额，可以对企业经营状况进行深入了解，并对未来的经营进行预测和规划。

科目余额表科目余额表是会计工作中最为基础的财务报表之一，它主要用于反映公司在某一时期内各个账户的借贷方向与余额情况。

科目余额表一般由科目名称、科目编码、期初余额、本期借方、本期贷方、本年累计借方、本年累计贷方、期末余额等组成。

下面我们将介绍科目余额表的一些常见术语和表示方法。

一、科目名称科目名称是指在企业会计账簿中所使用的具有一定含义的名称，例如“现金”、“银行存款”、“应收账款”等。

科目名称应该与企业经营业务的实际情况相符，易于理解，方便记忆。

二、科目编码科目编码是指对企业会计账簿中各个科目进行编码，便于管理和检索。

科目编码一般由数字和字母组成，具有一定的层次性和结构性。

例如，“1001”表示现金账户，“1122”表示应收账款。

三、期初余额期初余额是指科目在报表期间的开始时刻的余额，一般需要通过上期结转来确定。

期初余额可以是借方余额，也可以是贷方余额。

四、本期借方、本期贷方本期借方是指在报表期间内某一科目的借方发生额。

本期贷方则是指在报表期间内某一科目的贷方发生额。

本期借方和本期贷方的差额就是本期余额。

五、本年累计借方、本年累计贷方本年累计借方是指在整个会计年度中某一科目的借方发生额总和。

本年累计贷方则是指在整个会计年度中某一科目的贷方发生额总和。

本年累计借方和本年累计贷方的差额就是本年度余额。

六、期末余额期末余额是指科目在报表期间末的余额，即本期余额加上期初余额即可得出。

期末余额可以是借方余额，也可以是贷方余额。

以上是科目余额表的一些基本术语和表示方法。

在实际工作中，科目余额表是各种财务报表的重要依据之一，它反映了企业在某一时期内各个账户的流动性和健康状况，有助于企业管理者进行决策和分析。

期初数和期末数公式在财务会计中，期初数和期末数是两个重要的概念。

期初数指的是一些会计周期（通常是一年）开始时的资产、负债、权益和收入、支出的余额。

期末数则指的是该会计周期结束时的余额。

1.期初数=上期期末数期末数=期初数+本期发生额2.对于只在期末计量的科目，期初数为0，期末数等于本期发生额。

3.对于仅以期初计量的科目，期初数等于上期期末数，期末数为0。

4.对于既在期初又在期末计量的科目，期初数为该科目上期的期末数，期末数为本期发生额的累计。

5.对于已经发生但未计入账的交易和业务，应根据实际情况加以估计并计入期末数。

对于权益类科目，期初数和期末数的计算方式如下：1.期初数=上期期末数+本期收入-本期支出期末数=期初数2.对于只在期末计量的科目，期初数等于上期期末数，期末数等于期初数加上本期收入减去本期支出。

3.对于仅以期初计量的科目，期初数等于上期期末数，期末数等于期初数加上本期收入减去本期支出。

4.对于既在期初又在期末计量的科目，期初数为该科目上期的期末数，期末数为期初数加上本期收入减去本期支出。

以上是一般性的计算公式，但在实际应用中还可能受到一些特殊规定的影响。

例如，会计制度规定期初余额要经过核对和调节，以确保计算的准确性。

此外，还需要注意的是，在计算期初数时需要考虑上一期的期末调整和纠错。

总之，期初数和期末数是财务会计中重要的概念，其计算公式根据会计科目的性质而定。

准确计算期初数和期末数对于财务报告和决策分析具有重要意义，能够提供有关企业财务状况和经营成果的关键信息。