“借方”或“贷方”的记忆方法

“借方”或“贷方”的记忆 会计科目 “借方”或“贷方”的记忆方法 分2大类: 1、资产类、成本类(生产成本、制造费用)、损益类中的“损 ”类科目(营业成本、营业费用、营业税金、管理费用、所得税)借方表示增加，贷方表示减少～ 2、负债类、所有者权益类、损益类中的“益”类科目(营业收入、营业外收入)借方表示减少，贷方表示增加～账户的余额一般在其增加方。 需掌握 37 页会计科目表 基础会计学中所涉及到的 5 大类结转 1 、购进业务中，结转 已验收入库 的实际成本。 借:原 贷:物资采购 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 2 、结转 / 归集分配制造费用。 借:生产成本 贷:制造费用( 间接费用归集完毕 ) 3 、结转产品的生产成本。即:完工产品转为库存商品 / 产成品 借:库存商品 / 产成品( 产品入库 ) 贷:生产成本 4 、结转库存商品的成本。即:产品卖掉进入 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 销售 环节，产品的成本应当从库存商品结转到 “ 营业成 本 ” 。 借:营业成本 贷:库存商品 5 、结转损益。即:结转到 “ 本年利润 ” (所有者权益类)科目中，损益类账户期末无余额。 本年利润用来核算出企业当期实现的利润。因为收入 - 费用 = 利润，所以核算利润的时候，要通过 2 大类的分录结转，才能得出最终的利润数。 1 )要结转 “ 益 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee ” 类(收入类)的科目。 “ 益 ” 类的科目属于利润的增加项，比如:营业收入、营业外 收入，结转时都结转到 “ 本年利润 ” 的贷方。 借: “ 益 ” 类的科目(营业收入、营业外收入等) 贷:本年利润(贷方表增加数，可以理解为收入使得利润增加) 2 )要结转 “ 损 ” 类(费用类)的科目。 “ 损 ” 类的科目属于利润的减少项，比如:营业费用、营业税 金，营业成本、管理费用、所得税等，结转时都结转到 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee “ 本年利润 ” 的借方。 借:本年利润(借方表减少数，可以理解为费用使得利润减少) 贷: “ 损 ” 类的科目(管理费用、营业费用、营业外支出等) 3 )通过前 2 步本年利润借贷方的比较，能看出企业是盈利还是亏损，如果是贷方大于借方企 业是盈利，反之亏损。利润分配:用来反映企业利润分配总额或亏损弥补总额，即年末把 “ 本年利 润 ” 账户余额结转到 “ 利润分配 ” downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 中，结转后本年利润账户无余额。 如果企业是盈利 借:本年利润 贷:利润分配 对实现的利润可进行分配。如，分给股东的利润;税后提取盈余公积金等。 借:利润分配 2 贷:应付利润、盈余公积等 将这 2 笔的利润分配数相抵， 则可计算出未分配利润。 总之， 关于结转的问题是初学者的一个难点。 但有一个规律，结转要从相反的方向转出。 如:营业收入平时取得收入的时候登记在贷方，结转 到利润中核算利润的时候，就要从借方转出，借记营业收入。 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 几个不容易区分的会计科目 1. 制造费用、生产成本、营业费用和管理费用 • 营业费用是在 销售环节 所发生的，如广告费、展览费，宣传费、销售中的运输费。 • 在日常管理环节或 行政部门、厂部 这类机构发生的办公费、报刊杂志费等计入管理费用。 • 而 生产车间 发生的间接费用，则计入制造费用。 • 为 生产产品 发生的 直接费用 ，计生产成本 2. 实收资本、资本公积、盈余公积 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee • 接受投资人(国家、个人、企业) 投入 的都计入 “ 实收资本 ” ，这部分是要有回酬的。要在 实现利润后，需要给投资人分红、分利润的。 • 接受 捐赠 的，即不图回酬无偿给予的，则计入 “ 资本公积 ” 。 • 从 税后利润 中按照规定 提取 的叫 “ 盈余公积 ” ，可以用来弥补亏损，转赠资本，分配利润。 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 借贷记账法应用例题: 1 (某工业企业 20 ××年 6 月份发生有关经济业务如下，要求 根据经济业务编制会计分录。 ( 1 )以银行存款 17 500 元交纳所得税。 • 借:应交税金 17 500 ( - ) downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 贷:银行存款 17 500 ( - ) ( 2 )开出转账支票 20 000 元，支付应分出的利润。 • 借:应付利润 20 000 ( - downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee ) • 贷:银行存款 20 000 ( - ) ( 3 )投资者追加投资 100 000 元，存入银行。 • 借:银行存款 100 000 ( + ) downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 贷:实收资本 100 000 ( + ) ( 4 )向银行借入一年期的借款 200 000 元，存入银行。 • 借:银行存款 200 000 ( downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee + ) 贷:短期借款 200 000 ( + ) ( 5 ) 收到出租包装物 押金 50 000 元，存入银行。 • 借:银行存款 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 50 000 ( + ) 贷:其他应付款 50 000 ( + ) ( 6 )以银行存款 100 000 元偿还一年到期的借款。 • downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 借:短期借款 100 000 ( - ) 贷:银行存款 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 100 000 ( - ) ( 7 )采购材料一批，应付货款为 72 000 元。 • 借:物资采购 72 000 ( + ) downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 贷:应付账款 72 000 ( + ) ( 8 )以现金支付上述材料的搬运费 200 元，并结转物资采购成本。 3 • 借:物资采购 200 ( + downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee ) 贷:现金 200 ( - ) 借:原材料 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 72 200 ( + ) 贷:物资采购 72 200 ( - downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee ) 2. 某企业发生下列经济业务，要求根据编制会计分录。 ( 1 )发出材料汇总表列示，生产甲产品领用材料 20 万元，生产车间一般耗 用 50 000 元，管理部门耗用 30 000 元。 • 借:生产成本 -- 甲产品 200 000 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 制造费用 50 000 管理费用 30 000 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 贷:原材料 280 000 ( 2 )期末工资分配表列示，生产甲产品发生工资费用 10 万元，车间管理人 员工资费用 30 000 元，管理部门工资费用 80 000 元。 • 借:生产成本 -- 甲产品 100 000 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 制造费用 30 000 管理费用 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 80 000 贷:应付工资 210 000 ( 3 )以银行存款支付管理部门办公费用 15 000 元。 • 借:管理费用 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 15 000 贷:银行存款 15 000 ( 4 )预提本月生产车间固定资产修理费用 3 000 元。 • 借:制造费用 3 000 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 贷:预提费用 3 000 ( 5 )以现金支付工资 21 万元。 • 借:应付工资 210 000 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 贷:现金 210 000 ( 6 )期末固定资产折旧计提表列示，车间固定资产应计提折旧 80 000 元，管理部门 应计提折旧 70 000 元。 • 借:制造费用 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 80 000 管理费用 70 000 贷:累计折旧 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 150 000 ( 7 )以银行存款支付企业本月管理部门水费 10 000 元。 • 借:管理费用 10 000 贷:银行存款 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 10 000 ( 8 )以银行存款 5 000 元支付电费，其中生产产品耗用 4 000 元，管理部门耗用 1 000 元。 • 借:制造费用 4 000 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 管理费用 1 000 贷:银行存款 5 000 ( downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 9 )设期初生产费用余额为 20 000 元，期末在产品成本为 18 000 元，计算并结转完 工产品成本。 • 制造费用转入 " 生产成本 "=50000 ， 30000 ， 3000 ， 80000 ， 4000=167000 • 完工产品成本 =20000 ，( 200000+100000+167000 ), 18000=469000 • 借:生产成本 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 167 000 贷:制造费用 167 000 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 4 • 借:产成品 469 000 贷:生产成本 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 469 000 总结:错账更正方法 红字更正法: 记账凭证的科目或借贷方向错误;所记金额大于应记金额 补充登记法: 记账凭证的科目或借贷方向正确;只是所记金额小于应记金额 划线更正法: 记账凭证无误，属登记账簿时文字或数字的笔误 1. 开出现金支票 3 000 元，支付管理部门办公费 用。此项经济业务编制的会计分录为: 借:管理费用 300 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 贷:银行存款 300 补充登记法(分录正确，只是金额少计) 借:管理费用 2 700 贷:银行存款 2 700 开出现金支票 2 000 元，支付管理部门办公费用。此项 经济业务编制的会计分录为: 借:管理费用 2 000 贷:现金 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 2 000 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 红字更正法 2. 结转本月生产完工产品成本 87 万元。此项经 济业务编制的会计分录为: 借:营业成本 870 000 贷:生产成本 870 000 红字更正法(会计科目错误) 借:营业成本 870 000 贷:生产成本 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 870 000 借:库存商品(产成品) 870 000 贷:生产成本 870 000 结转本月已销商品的成本 54 万元。 借:营业成本 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 450 000 贷:库存商品 450 000 补充登记法 3. downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 摊销本月车间应负担的固定资产保险费 21 万 元。此项经济业务编制的会计分录为: 借:生产成本 210 000 贷:待摊费用 210 000 红字更正法(会计科目错误) 借:生产成本 210 000 贷:待摊费用 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 210 000 借:制造费用 210 000 贷:待摊费用 210 000 5 摊销本月管理部门应负担的保险费 120 000 元。 借:管理费用 210 000 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 贷:待摊费用 210 000 红字更正法 4. 分配本月应付工资，其中生产工人工资 50 万元，车间管理人员工资 80 000 元，企业管理部门人 员工资 12 万元。此项经济业务编制的会计分录为: 借:生产成本 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 500 000 制造费用 80 000 管理费用 120 000 贷:现金 700 000 红字更正法(会计科目错误) 借:生产成本 500 000 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 制造费用 80 000 管理费用 120 000 贷:现金 700 000 借:生产成本 500 000 制造费用 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 80 000 管理费用 120 000 贷:应付工资 700 000 分配本月应付工资，其中生产工人工资 30 万元，车间管理人员工资 50 000 元，企业管理部门人员 工资 10 万元。此项经济业务编制的会计分录为: 借:生产成本 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 300 000 制造费用 50 000 管理费用 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 100 000 贷:应付工资 450 000 根据该记账凭证， 在登记 “ 应付工资 ” 总账时将 450 000 元误写为 540 000 元。 5. 结转本月发生的 制造费用 45 000 元。此项经济业务编制的会计分录为: 借:生产成本 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 45 000 贷:制造费用 45 000 根据该记账凭证，在登记 “ 制造费用 ” 总账时，将 45 000 元误写为 54 000 元。 划线更正法(账簿错误) 在 “ 制造费用 ” 账户中， 在数字 54 000 上划一条红线， 在其上部写入正确数字 45 000 ， downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 在更正处签章。 结转本月发生的制造费用 54 000 元。此项经济业务编制的会计分录为: 借:本年利润 45 000 贷:制造费用 45 000 总结:成本计算 • 外购材料取得成本 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee • 买价 + 附带成本 • 附带成本包括运杂费、包装费、定额内的途中损耗、入库前的整理挑选费 • 直接费用可直接确定计入:如买价 • 间接费用(共同发生的费用)要分配计入:如共同发生的运杂费 • 例题: • 某企业发生下列业务，要求编制会计分录(原材料账户写出明细科目) 。 6 ( downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 1 )购进 A 、 B 、 C 三种材料， A 种材料的买价为 50 万元， B 种材料的买价 30 万元， C 种材料的买价为 20 万元。其中 A 种材 料的货款以银行存款支付， B 、 C 两种材料的货款尚未支付。 • 借:物资采购 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 1 000 000 贷:银行存款 500 000 应付账款 500 000 ( 2 )以银行存款 5 000 元支付上述三种材料的运费。 (按买价分摊) • 分配率 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee =5000 ? 1000000=0.005 • A 材料分摊运费 =500000 × 0.005=2500 (元) • B 材料分摊运费 =300000 × 0.005=1500 (元) • C 材料分摊运费 =200000 × 0.005=1000 (元) • 借:物资采购 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 5 000 贷:银行存款 5 000 ( 3 )以现金 300 元支付上述材料的搬运费(按买价分摊) ，结 转入库上述三种材料的实际成本。 • 分配率 =300 ? 1000000=0.0003 • A 材料分摊运费 =500000 × 0.0003=150 (元) downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee • B 材料分摊运费 =300000 × 0.0003=90 (元) • C 材料分摊运费 =200000 × 0.0003=60 (元) • 借:物资采购 300 • 贷:现金 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 300 • 借:原材料 --A 材料 502 650 原材料 --B 材料 301 590 原材料 --C 材料 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 201 060 贷:物资采购 1 005 300 ( 4 )以银行存款 50 万元支付 B 、 C 两种材料的货款。 • 借:应付账款 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 500 000 贷:银行存款 500 000 ( 5 )以现金支付采购员王某 预借差旅费 3 000 元。 • 借:其他应收款 3 000 贷:现金 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 3 000 ( 6 )采购员报销差旅费 2 800 元，退回现金 200 元。 • 借:管理费用 2 800 现金 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 200 贷:其他应收款 3 000 ( 7 )购进原预付货款的 D 种材料。材料的买价为 30 万元，冲 销原预付款 10 万元，其余款项以银行存款支付。另以现金支付 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 运杂费 500 元，材料尚未验收入库。 • 借:物资采购 300 500 贷:预付账款 100 000 银行存款 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee 200 000 现金 500 downstream information such as contracts, invoices for tax certificate, electricity. (H) sponsorship for the natural persons shall apply mutatis mutandis to the borrower provides the above (b), (c), (d) and (e) information; (I) the guarantor for the corporate units, in addition to the above paragraph (g) of the information listed, also agreed to guarantee