说明:内容中的公式针对于年度或半年度报表
1、计提的资产减值准备:
与这个项目有关的会计科目有:坏帐准备(1141),短期投资跌价准备(1102),存货跌价准备(1281),长期投资减值准备(1421),固定资产减值准备(1505),无形资产减值准备(1805),在建工程减值准备(1605),委托贷款减值准备(1431.03)。
由于这些科目发生的业务也比较简单,公式可以简单设置为:
=ACCT("1141","DL","",0,0,0,"")+ACCT("1102","DL","",0,0,0,"")+ACCT("1281","DL","",0,0,0,"")+ACCT("1421","DL","",0,0,0,"")+ACCT("1505","DL","",0,0,0,"")+ACCT("1805","DL","",0,0,0,"") + ACCT("1605","DL","",0,0,0,"") + ACCT("1431.03","DL","",0,0,0,"")
2、固定资产折旧
与这个项目有关的会计科目有:累计折旧(1502)
这个项目可以直接取累计折旧的贷方发生额,公式可以简单设置为:
=ACCT("1502","DL","",0,0,0,"")
3、无形资产摊销
与这个项目有关的会计科目有:无形资产摊销(5502.03)
这个项目可以直接取无形资产摊销的借方发生额,公式可以简单设置为:
=ACCT("5502.03","JL","",0,0,0,"")
4、长期待摊费用摊销
与这个项目有关的会计科目有:长期待摊费用(1901)
长期待摊费用摊销时,计入管理费用或者是制造费用,与累计折旧科目类似。公式可以简单设置为
=ACCT("1901","DL","",0,0,0,"")
5、待摊费用的减少(减:增加)
与这个项目有关的会计科目有:待摊费用(1301)
待摊费用的减少指的是由于经营活动影响的待摊费用的增减变化,由于投资活动和筹资活动业务影响的待摊费用的增加或减少,则不考虑。公式可以简单设置为:
=ACCT("1301","DL","",0,0,0,"")-ACCT("1301","JL","",0,0,0,"")(不考虑投资活动和筹资活动业,如果有,则需要在待摊费用下面分明细科目。)
6、预提费用的增加(减:减少)
与这个项目有关的会计科目有:待摊费用(1301)
预提费用的增加指的是由于经营活动影响的预提费用的增减变化,由于投资活动和筹资活动业务影响的预提费用的增加或减少,则不考虑。一般根据实际情况在该科目下要设置明细科目,比如长期借款利息、厂房租金等等。公式可以简单设置为:
=ACCT("2191.05:","JL","",0,0,0,"")-ACCT("2191.05:","DL","",0,0,0,"")(考虑2191.05科目以前都与经营活动无关。)
7、处置固定资产、无形资产和其他长期资产的损失
与这个项目有关的会计科目有:处置固定资产净损失(5601.02),处置无形资产净损失(5601.03),处置其他长期资产净损失(5601.04),处置固定资产净收益(5301.01),处置无形资产净收益(5301.02),处置其他长期资产净收益(5301.03)。
由于这样的业务比较的简单,公式可以简单设置为:
=ACCT("5601.02:5601.04","DL","",0,0,0,"")-ACCT("5301.01:5301.03","DL","",0,0,0,"")
8、固定资产报废损失
与这个项目有关的会计科目有:固定资产报废损失(5601.01)。
由于这样的业务比较的简单,公式可以简单设置为:
=ACCT("5601.01","DL","",0,0,0,"")
9、财务费用
与这个项目有关的会计科目有:财务费用(5503)
财务费用主要调整的是与投资浮动或筹资活动相关的财务活动。由于财务费用涉及的业务很多,所以一定要设置明细科目,比如说:财务费用-利息收入-经营性(非经营性)(5503.01.01/5503.01.02),财务费用-利息支出-经营性(非经营性)(5503.02.01/5503.02.02)等。公式可以简单设置为:
=ACCT("5503.01.02","JL","",0,0,0,"")+ACCT("5503.02.02","JL","",0,0,0,"")+ACCT("5503.03.02","JL","",0,0,0,"")
10、投资损失(减:收益)
与这个项目有关的会计科目有:投资收益(5201)
由于这样的业务比较的简单,公式可以简单设置为:
=-ACCT("5201","DL","",0,0,0,"")
11、递延税款贷项(减:借项)
与这个项目有关的会计科目有:递延税款(2341)
递延税款反映的是对当期所得税费用的调整,如果递延税款的发生额与“所得税”科目或者“应交税金-应交所得税”无关,则不需要调整,比如说接受捐赠反映的递延税款。
如果不考虑捐赠,公式可以简单设置为:
=ACCT("2341","DL","",0,0,0,"")- ACCT("2341","JL","",0,0,0,"")
12、存货的减少(减:增加)
与这个项目有关的会计科目有:物资产购(1201):受托代销商品(1271),分期收款发出商品(1291),代销商品款(2141),生产成本(4101):制造费用(4105)等。
存货的增减一般都是经营活动,一般情况下只要取存货的期初数减去存货的期末数。若存货的变动不属于经营活动,如对外投资的存货,接受投资者投入的存货,则不需要调整。若不考虑外投资的存货,接受投资者投入的存货,公式可以简单设置为:
=ACCT("1201:1271","DL","",0,0,0,"")+ACCT("1291","DL","",0,0,0,"")-ACCT("2141","DL","",0,0,0,"")+ACCT("4101:4105","DL","",0,0,0,"")-( ACCT("1201:1271","JL","",0,0,0,"")+ACCT("1291","JL","",0,0,0,"")-ACCT("2141","JL","",0,0,0,"")+ACCT("4101:4105","JL","",0,0,0,""))
12、经营性应收项目的减少(减:增加)
与这个项目有关的会计科目有:应收账款(1131), 其他应收款(1133), 应收票据(1111), 预付账款(1151)等
经营性应收项目主要是指应收账款、应收票据和其他应收款中与经营活动有关的部分。若经营性应收项目的变动不属于经营活动,则不能对其进行调整,如收到客户以固定资产抵债业务减少的应收账款等业务。一般情况下,公式可以简单设置为:
=ACCT("1131","DL","",0,0,0,"")+ACCT("1133","DL","",0,0,0,"")+ACCT("1111","DL","",0,0,0,"")+ACCT("1151","DL","",0,0,0,"")-ACCT("1131","JL","",0,0,0,"")-ACCT("1133","JL","",0,0,0,"")-ACCT("1111","JL","",0,0,0,"")-ACCT("1151","JL","",0,0,0,"")
13、经营性应付项目的增加(减:减少)
与这个项目有关的会计科目有:应付票据(2111),应付账款(2121),预收账款(2131),应付工资(2151),应付福利费(2153),应交税金(2171) ,其他应付款(2181)等。
经营性应付项目主要是指应付账款、应付票据、应付工资、应付福利费、应交税金、其他应付款中与经营活动有关的部分。若经营性应付项目的变动不属于经营活动,则不能对其进行调整,如债务重组业务中以固定资产抵债减少的应付账款等业务。一般情况下,公式可以简单设置为:
=ACCT("2111","DL","",0,0,0,"")+ACCT("2121","DL","",0,0,0,"")+ACCT("2131","DL","",0,0,0,"")+ACCT("2151.02:","DL","",0,0,0,"")+ACCT("2153.02:","DL","",0,0,0,"")+ACCT("2171","DL","",0,0,0,"")+ACCT("2181","DL","",0,0,0,"")-ACCT("2111","JL","",0,0,0,"")-ACCT("2121","JL","",0,0,0,"")-ACCT("2131","JL","",0,0,0,"")-ACCT("2151.02:","JL","",0,0,0,"")-ACCT("2153.02:","JL","",0,0,0,"")-ACCT("2171","JL","",0,0,0,"")-ACCT("2181","JL","",0,0,0,"")
14、其他
其他基本上没有数据,做为一个专业的会计,,其他一行一般不能写任何数字,否则内行人一看就知道你不专业。
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