會(huì)計(jì)綜合模擬實(shí)訓(xùn)李占國(guó)自制半成品、庫(kù)存商品明細(xì)賬

庫(kù)存商品——XCA銑床明細(xì)賬,,,,,,,,,,,,

題號(hào),日期,憑證字號(hào),摘要,收入,,,發(fā)出,,,結(jié)存,,

,,,,數(shù)量,單位成本,金額,數(shù)量,單位成本,金額,數(shù)量,單位成本,金額

,,,月初余額,,,,,,,40,40700,1628000

2,1,,銀行匯票銷售,,,,14,,,26,,

11,5,,商業(yè)匯票銷售并代墊運(yùn)費(fèi),,,,10,,,16,,

13,5,,鑄造和裝配車間產(chǎn)品入庫(kù),30,,,,,,46,,

21,9,,銷售沖銷預(yù)收賬款余款暫欠,,,,8,,,38,,

31,15,,以本公司產(chǎn)品對(duì)外投資,,,,10,,,28,,

33,15,,鑄造和裝配車間產(chǎn)品入庫(kù),20,,,,,,48,,

38,17,,上月售給前進(jìn)機(jī)械廠產(chǎn)品退回,,,,-4,,,44,,

47,23,,賒銷給光華機(jī)械公司產(chǎn)品,,,,9,,,35,,

54,25,,鑄造和裝配車間產(chǎn)品入庫(kù),30,,,,,,65,,

56,27,,銀行本票售春華機(jī)械公司產(chǎn)品,,,,15,,,50,,

59,29,,"托收銷售秋實(shí)機(jī)械公司的

貨款",,,,13,,,37,,

82,31,,結(jié)轉(zhuǎn)裝配車間完工產(chǎn)品成本,80,41000,3280000,,,,45,,

83,31,,計(jì)算并結(jié)轉(zhuǎn)已銷產(chǎn)品成本,,,,75,40900,3067500,45,,

,,,月結(jié),80,41000,3280000,75,40900,3067500,45,40900,1840500

,,,結(jié)轉(zhuǎn)下年,,,,,,,45,40900,1840500

,,,,,,,,,,,,,

庫(kù)存商品——JCB機(jī)床明細(xì)賬,,,,,,,,,,,,

題號(hào),日期,憑證字號(hào),摘要,收入,,,發(fā)出,,,結(jié)存,,

,,,,數(shù)量,單位成本,金額,數(shù)量,單位成本,金額,數(shù)量,單位成本,金額

,,,月初余額,,,,,,,24,41255,990120

2,1,,銀行匯票銷售,,,,2,,,22,,

11,5,,商業(yè)匯票銷售并代墊運(yùn)費(fèi),,,,3,,,19,,

21,9,,銷售沖銷預(yù)收賬款余款暫欠,,,,5,,,14,,

31,15,,以本公司產(chǎn)品對(duì)外投資,,,,2,,,12,,

38,17,,上月售給前進(jìn)機(jī)械廠產(chǎn)品退回,,,,-2,,,14,,

47,23,,賒銷給光華機(jī)械公司產(chǎn)品,,,,6,,,8,,

56,27,,銀行本票售春華機(jī)械公司產(chǎn)品,,,,3,,,5,,

59,29,,"托收銷售秋實(shí)機(jī)械公司的

貨款",,,,1,,,4,,

83,31,,計(jì)算并結(jié)轉(zhuǎn)已銷產(chǎn)品成本,,,,20,41255,825100,4,41255,165020

,,,月結(jié),,,,20,41255,8251