自動生成會計科目匯總表及會計報表的電子表格-舉例

1、特特點點：1、 本方法適用于尚未使用會計軟件的小企業(yè)。2、 簡單，懂一點電子表格知識即可操作。3、 準確、快速，憑證錄入完畢，科目匯總表、各個科目余額、各個科目本年累計發(fā)生額、利潤表、資產(chǎn)負債表自動生成。使使用用說說明明：1、 本方法編入了小企業(yè)常用的會計科目，憑證號碼以260號為限。（如需增減變更會計科目請聯(lián)系）2、 各個表中黃底色單元格設有公式，已鎖定，其數(shù)據(jù)自動生成。3、 白底色、綠底色單元格可手工錄入數(shù)據(jù)。4、 首次使用月初需手工錄入的數(shù)據(jù)：科目匯總及余額表的月初數(shù)。（月初金額是借方的按正數(shù)輸入；月初金額是貸方的，按負數(shù)輸入；月末余額若是負數(shù)，則為貸方余額。下方合計數(shù)不為零，則錄入有誤

2、。）本年累計發(fā)生額表的年初數(shù)、上月止累計發(fā)生額。（年初金額是借方的按正數(shù)輸入；年初金額是貸方的，按負數(shù)輸入。下方合計數(shù)不為零，則錄入有誤。）（以上兩表如果錄入數(shù)據(jù)有誤將在O列產(chǎn)生差額）資產(chǎn)負債表的年初數(shù)。（如果錄入數(shù)據(jù)有誤將在該表右下方產(chǎn)生提示及差額）5、 日常操作：科目匯總及余額表：月初將“月末余額”、“本月止借方發(fā)生額”、“本月止貸方發(fā)生額”列的數(shù)值分別粘貼到“月初余額”、“上月止借方發(fā)生額”、“上月止貸方發(fā)生額”列中。然后，刪除上月憑證錄入表中所有憑證的數(shù)據(jù)，各表本月數(shù)復零。憑證錄入表：將記賬憑證的數(shù)據(jù)按憑證號碼分別填入對應的會計科目的借方或貸方。（如果憑證不平衡或錄入數(shù)據(jù)有誤將在該表D

3、列產(chǎn)生差額，科目匯總及余額表下方產(chǎn)生提示及差額。）6、 如需要，各個表格可復制。7、 如果要保留上月數(shù)據(jù)，不打開，復制，粘貼為復件*，然后改名。準確、快速，憑證錄入完畢，科目匯總表、各個科目余額、各個科目本年累計發(fā)生額、利潤表、資產(chǎn)負債表自動生成。本方法編入了小企業(yè)常用的會計科目，憑證號碼以260號為限。（如需增減變更會計科目請聯(lián)系）科目匯總及余額表的月初數(shù)。（月初金額是借方的按正數(shù)輸入；月初金額是貸方的，按負數(shù)輸入；月末余額若是負數(shù)，則為貸方余額。下方合計數(shù)不為零，則錄入有誤。）本年累計發(fā)生額表的年初數(shù)、上月止累計發(fā)生額。（年初金額是借方的按正數(shù)輸入；年初金額是貸方的，按負數(shù)輸入。下方合計數(shù)

4、不為零，則錄入有誤。）科目匯總及余額表：月初將“月末余額”、“本月止借方發(fā)生額”、“本月止貸方發(fā)生額”列的數(shù)值分別粘貼到“月初余額”、“上月止借方發(fā)生額”、“上月止貸方發(fā)生額”列中。然后，刪除上月憑證錄入表中所有憑證的數(shù)據(jù)，各表本月數(shù)復零。憑證錄入表：將記賬憑證的數(shù)據(jù)按憑證號碼分別填入對應的會計科目的借方或貸方。（如果憑證不平衡或錄入數(shù)據(jù)有誤將在該表D列產(chǎn)生差額，科目匯總及余額表下方產(chǎn)生提示及差額。）科目匯總及余額表：月初將“月末余額”、“本月止借方發(fā)生額”、“本月止貸方發(fā)生額”列的數(shù)值分別粘貼到“月初余額”、“上月止借方發(fā)生額”、“上月止貸方發(fā)生額”列中。然后，刪除上月憑證錄入表中所有憑證的

5、數(shù)據(jù)，各表本月數(shù)復零。單單位位：7893321789332120112011年年2 2月月科科目目匯匯總總表表憑憑證證號號碼碼試算平衡12合計庫庫存存現(xiàn)現(xiàn)金金銀銀行行存存款款借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生1 1407.9407.9 407.92 2688.64688.64 3 3-92.6-92.6 -92.64 492.692.6 92.65 592.692.6 6 6116.1116.1 7 7165.1165.1 116.18 8-210-210 -2109 9210210 21010106401.366401.36 1111210210 1212-5954.63-59

6、54.63 -5954.6313135954.635954.63 5954.6314146191.366191.36 1515242.41242.41 242.41161628465.4128465.41 28465.4117174284.94284.9 4284.918183525.363525.36 3525.361919103106.5103106.5 103106.5202060006000 212100 -108680222212582.3512582.35 12582.3523236401.366401.36 6401.362424688.64688.64 688.64252538

7、7.73387.73 26265417254172 541722727800800 8002828247268247268 1505682929204056.35204056.35 204056.35303097739773 31312600026000 32322100021000 33332594525945 25945343491.9191.91 35351041.461041.46 36361000010000 10000100003737135755.04135755.04 383846004600 46003939192528.04192528.04 4040226195.2226

8、195.2 4141235669.58235669.58 4242229697.02229697.02 434312651265 126544445696.035696.03 45455696.035696.03 46461000000010000000 10000000474720000002000000 20000004848100000100000 100000494920000002000000 50501000010000 10000515120000002000000 200000052521000010000 100005353100000100000 1000005454500

9、000500000 500000555510000001000000 1000000565615000001500000 15000005757100000100000 10000058581000010000 59591200012000 12000606011000001100000 10000010000006161527000527000 5270006262300000300000 300000636350000005000000 5000000646420000002000000 65652000020000 66661100011000 67671000010000 100006

10、868100000100000 1000006969500000500000 1000004000007070100000100000 10000071711000010000 10000727220002000 2000737330000003000000 747420000002000000767626130002613000 77775000050000 5000078785000050000 7979100000100000 8080100000100000 818100 828200 838300 848400 858500 868600 87

11、8700 888800 898900 909000 919100 929200 939300 949400 959500 969600 979700 989800 999900 10010000 10110100 10210200 10310300 10410400 10510500 10610600 10710700 10810800 10910900 11011000 11111100 11211200 11311300 11411400 11511500 11611600 11711700 11811800 11911900 12012000 12112100 12212200 1231

12、2300 12412400 12512500 12612600 12712700 12812800 12912900 13013000 13113100 13213200 13313300 13413400 13513500 13613600 13713700 13813800 13913900 14014000 14114100 14214200 14314300 14414400 14514500 14614600 14714700 14814800 14914900 15015000 15115100 15215200 15315300 15415400 15515500 1561560

13、0 15715700 15815800 15915900 16016000 16116100 16216200 16316300 16416400 16516500 16616600 16716700 16816800 16916900 17017000 17117100 17217200 17317300 17417400 17517500 17617600 17717700 17817800 17917900 18018000 18118100 18218200 18318300 18418400 18518500 18618600 18718700 18818800 18918900 1

14、9019000 19119100 19219200 19319300 19419400 19519500 19619600 19719700 19819800 19919900 20020000 20120100 20220200 20320300 20420400 20520500 20620600 20720700 20820800 20920900 21021000 21121100 21221200 21321300 21421400 21521500 21621600 21721700 21821800 21921900 22022000 22122100 22222200 2232

15、2300 22422400 22522500 22622600 22722700 22822800 22922900 23023000 23123100 23223200 23323300 23423400 23523500 23623600 23723700 23823800 23923900 24024000 24124100 24224200 24324300 24424400 24524500 24624600 24724700 24824800 24924900 25025000 25125100 25225200 25325300 25425400 25525500 2562560

16、0 25725700 25825800 25925900 26026000 00 合計41972207.3841972207.38 148465.4153572.4111946340 13395169.4620112011年年2 2月月科科目目匯匯總總表表20112011年年2 2月月科科目目匯匯總總表表3456短短期期投投資資應應收收票票據(jù)據(jù)應應收收賬賬款款預預付付賬賬款款借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生6000108680541729670046002000000100000200000020000000967006477220000001086801000

17、00020112011年年2 2月月科科目目匯匯總總表表20112011年年2 2月月科科目目匯匯總總表表78910其其他他應應收收款款壞壞賬賬準準備備原原材材料料包包裝裝物物借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生130360.68134950.048051000050000002000000130360.68134950.0408055000000200000010000020112011年年2 2月月科科目目匯匯總總表表20112011年年2 2月月科科目目匯匯總總表表11121314自自制制半半成成品品低低值值易易耗耗品品庫庫存存商商品品待待攤攤費費用用借方發(fā)生

18、貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生97732600021000135755.04192528.04192528.04226195.21000010000030000002000000192528.04226195.21000003192528.042192528.04100000020112011年年2 2月月科科目目匯匯總總表表20112011年年2 2月月科科目目匯匯總總表表15161718生生產(chǎn)產(chǎn)成成本本制制造造費費用用固固定定資資產(chǎn)產(chǎn)累累計計折折舊舊借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生1880.349773200000010000120

19、002000000200002000030000002031880.3430000001200097732000000002000020112011年年2 2月月科科目目匯匯總總表表20112011年年2 2月月科科目目匯匯總總表表19202122在在建建工工程程固固定定資資產(chǎn)產(chǎn)清清理理無無形形資資產(chǎn)產(chǎn)原原價價長長期期待待攤攤費費用用借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生103106.56000800260002594550000010000005000000103106.5010068000259452600020112011年年2 2月月科科目目匯匯總總表表201

20、12011年年2 2月月科科目目匯匯總總表表23242526短短期期借借款款應應付付賬賬款款預預收收賬賬款款應應付付職職工工薪薪酬酬借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生203.95203.95344.32344.3292.692.6116.1165.1492106401.362105954.636191.36236.735.6841364136148.912582.356401.36344.32344.32191.35196.3835927.8329649.2291.91520.73520.73154.585696.035696.035696.03100000001

21、50000001000000059976.2659968.596244.36757.461500154.58154.5820112011年年2 2月月科科目目匯匯總總表表20112011年年2 2月月科科目目匯匯總總表表27282930應應付付福福利利費費應應交交稅稅金金其其他他應應交交款款其其他他應應付付款款借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生-92.692.6116.1-2106401.36210-5954.636191.363525.36387.7342166.112100091.91235669.581617.14229697.0212655696.0310

22、000052700030000010000100010000042166.1121000301617.14638617.1410407.051000235393.05335669.5820112011年年2 2月月科科目目匯匯總總表表20112011年年2 2月月科科目目匯匯總總表表31323334預預提提費費用用實實收收資資本本資資本本公公積積利利潤潤分分配配借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生688.6424329.41211340.171041.46226195.2235669.58226195.21730.110000235669.58245669.5822

23、6195.2226195.21730.11730.10020112011年年2 2月月科科目目匯匯總總表表20112011年年2 2月月科科目目匯匯總總表表35363738本本年年利利潤潤主主營營業(yè)業(yè)務務收收入入主主營營業(yè)業(yè)務務成成本本主主營營業(yè)業(yè)務務稅稅金金及及附附加加借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生2000000110000011000200000032200003100000261300020000001100050000100000276300032200003100000310000020000002000000110001100020112011年年

24、2 2月月科科目目匯匯總總表表20112011年年2 2月月科科目目匯匯總總表表39404142其其他他業(yè)業(yè)務務收收入入營營業(yè)業(yè)費費用用管管理理費費用用財財務務費費用用借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生100001000005000001000050000010000050000500001000010000500005000050000050000010000010000020112011年年2 2月月科科目目匯匯總總表表20112011年年2 2月月科科目目匯匯總總表表43444546投投資資收收益益營營業(yè)業(yè)外外收收入入營營業(yè)業(yè)外外支支出出所所得得稅稅借方發(fā)生

25、貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生借方發(fā)生貸方發(fā)生100000100002000100000100002000100000100000100000100000100001000020002000100000100000會會計計科科目目匯匯總總及及余余額額表表單單位位：789332178933212011年2月28日序號科科目目名名稱稱月月初初余余額額借借方方發(fā)發(fā)生生記賬貸貸方方發(fā)發(fā)生生月月末末余余額額對賬年初余額1庫存現(xiàn)金111,774.22148,465.4153,572.41206,667.2216,881.222銀行存款4,669,250.7211,946,340.0013,395

26、,169.463,220,421.266,118,080.183短期投資2,000,000.002,000,000.004,000,000.004應收票據(jù)373,650.0096,700.0064,772.00405,578.00341,722.005應收賬款2,000,000.002,000,000.00108,680.003,891,320.00108,680.006預付賬款100,000.00100,000.00200,000.007其他應收款134,940.61130,360.68134,950.04130,351.25139,529.978壞賬準備1,666.98805.00861.

27、982,471.989原材料3,188,329.565,000,000.002,000,000.006,188,329.56188,329.5610包裝物10,000.0010,000.0020,000.0011自制半成品710,951.99192,528.04226,195.20677,284.83744,619.1512低值易耗品10,000.0010,000.0020,000.0013庫存商品1,008,119.863,192,528.042,192,528.042,008,119.868,119.8614待攤費用100,000.00100,000.00200,000.0015生產(chǎn)成本4

28、16,113.152,031,880.343,000,000.00-552,006.51 1,384,232.8116制造費用2,227.0012,000.009,773.004,454.0017固定資產(chǎn)2,519,084.002,000,000.004,519,084.00519,084.0018累計折舊-29,542.00 20,000.00-49,542.00 -9,542.00 19在建工程500,000.00500,000.001,000,000.0020固定資產(chǎn)清理103,106.50103,106.50206,213.0021無形資產(chǎn)原價1,006,800.001,006,800

29、.002,013,600.0022長期待攤費用99,945.0025,945.0026,000.0099,890.00100,000.0023短期借款-10,019,910.69 10,000,000.00-20,019,910.69 -19,910.69 24應付賬款-6,891.25 59,976.2659,968.59-6,883.58 -6,898.92 25預收賬款-520.73 6,244.306,757.46-1,033.89 -7.57 26應付職工薪酬-200,000.00 1,500,154.58154.581,300,000.00-1,700,000.00 27應付福利費

30、-46,886.80 42,166.1121,000.00-25,720.69 -68,052.91 28應交稅金-837,000.00 301,617.14638,617.14-1,174,000.00 -500,000.00 29其他應交款-832,881.24 10,407.051,000.00-823,474.19 -842,288.29 30其他應付款-100,857.99 235,393.05335,669.58-201,134.52 -581.46 31預提費用-10,000.00 235,669.58245,669.58-20,000.00 32實收資本-5,000,000.0

31、0 226,195.20226,195.20-5,000,000.00 -5,000,000.00 33資本公積1,730.101,730.1034利潤分配-1,524,468.89 -1,524,468.89 -1,524,468.89 35本年利潤-457,000.00 2,763,000.003,220,000.00-914,000.00 36主營業(yè)務收入3,100,000.003,100,000.0037主營業(yè)務成本2,000,000.002,000,000.0038主營業(yè)務稅金及附加11,000.0011,000.0039其他業(yè)務收入10,000.0010,000.0040營業(yè)費用5

32、0,000.0050,000.0041管理費用500,000.00500,000.0042財務費用100,000.00100,000.0043投資收益100,000.00100,000.0044營業(yè)外收入10,000.0010,000.0045營業(yè)外支出2,000.002,000.0046所得稅100,000.00100,000.00總總 計計41,972,207.3841,972,207.38會會計計科科目目匯匯總總及及余余額額表表單單位位：78933217893321序號科科目目名名稱稱1庫存現(xiàn)金2銀行存款3短期投資4應收票據(jù)5應收賬款6預付賬款7其他應收款8壞賬準備9原材料10包裝物11

33、自制半成品12低值易耗品13庫存商品14待攤費用15生產(chǎn)成本16制造費用17固定資產(chǎn)18累計折舊19在建工程20固定資產(chǎn)清理21無形資產(chǎn)原價22長期待攤費用23短期借款24應付賬款25預收賬款26應付職工薪酬27應付福利費28應交稅金29其他應交款30其他應付款31預提費用32實收資本33資本公積34利潤分配35本年利潤36主營業(yè)務收入37主營業(yè)務成本38主營業(yè)務稅金及附加39其他業(yè)務收入40營業(yè)費用41管理費用42財務費用43投資收益44營業(yè)外收入45營業(yè)外支出46所得稅總總 計計本本年年累累計計發(fā)發(fā)生生額額2011年2月28日上月止借方發(fā)生額本本月月止止借借方方發(fā)發(fā)生生額額上月止貸方發(fā)生額

34、本本月月止止貸貸方方發(fā)發(fā)生生額額驗算/記賬148,465.41296,930.8253,572.41107,144.8211,946,340.0023,892,680.0013,395,169.4626,790,338.922,000,000.004,000,000.0096,700.00193,400.0064,772.00129,544.002,000,000.004,000,000.00108,680.00217,360.00100,000.00200,000.00130,360.68260,721.36134,950.04269,900.08805.001,610.005,000,00

35、0.0010,000,000.002,000,000.004,000,000.0010,000.0020,000.00192,528.04385,056.08226,195.20452,390.4010,000.0020,000.003,192,528.046,385,056.082,192,528.044,385,056.08100,000.00200,000.002,031,880.344,063,760.683,000,000.006,000,000.0012,000.0024,000.009,773.0019,546.002,000,000.004,000,000.0020,000.0

36、040,000.00500,000.001,000,000.00103,106.50206,213.001,006,800.002,013,600.0025,945.0051,890.0026,000.0052,000.0010,000,000.0020,000,000.0059,976.26119,952.5259,968.59119,937.186,244.3012,488.606,757.4613,514.921,500,154.583,000,309.16154.58309.1642,166.1184,332.2221,000.0042,000.00301,617.14603,234.

37、28638,617.141,277,234.2810,407.0520,814.101,000.002,000.00235,393.05470,786.10335,669.58671,339.16235,669.58471,339.16245,669.58491,339.16226,195.20452,390.40226,195.20452,390.401,730.103,460.201,730.103,460.202,763,000.005,526,000.003,220,000.006,440,000.003,100,000.006,200,000.003,100,000.006,200,

38、000.002,000,000.004,000,000.002,000,000.004,000,000.0011,000.0022,000.0011,000.0022,000.0010,000.0020,000.0010,000.0020,000.0050,000.00100,000.0050,000.00100,000.00500,000.001,000,000.00500,000.001,000,000.00100000.00200,000.00100000.00200,000.00100,000.00200,000.00100,000.00200,000.0010,000.0020,00

39、0.0010,000.0020,000.002,000.004,000.002,000.004,000.00100,000.00200,000.00100,000.00200,000.0041,972,207.3883,944,414.7641,972,207.3883,944,414.76利利潤潤表表單位：789332120112011年年2 2月月單位：元 項 目行次本期本年累計一.主營業(yè)務收入13,100,000.006,200,000.00 減:主營業(yè)務成本22,000,000.004,000,000.00 減:主營業(yè)務稅金及附加 311,000.0022,000.00二二. .主主營

40、營業(yè)業(yè)務務利利潤潤4 41 1, ,0 08 89 9, ,0 00 00 0. .0 00 02 2, ,1 17 78 8, ,0 00 00 0. .0 00 0 加: 其他業(yè)務收入510,000.0020,000.00 減: 其他業(yè)務支出6- 減: 營業(yè)費用650,000.00100,000.00 減: 管理費用7500,000.001,000,000.00 減: 財務費用8100,000.00200,000.00三三: :營營業(yè)業(yè)利利潤潤9 94 44 49 9, ,0 00 00 0. .0 00 08 89 98 8, ,0 00 00 0. .0 00 0 加: 投資收益10100,000.00200,000.00 加: 營業(yè)外收入1110,000.0020,000.00 減: 營業(yè)外支出122,000.004,000.00 四四: :利利潤潤總總額額13135 55 57 7, ,0 00 00 0. .0 00 01 1, ,1 11 14 4, ,0 00 00 0. .0 00 0 減: 所得稅