[求助]分类总帐数据库的建立与使用

kfc1223 · 发表于 2007-6-26 21:39

制作一个采用借贷复式记帐法为记帐准则的分类总帐数据库，并在此数据库基础上实现帐目的录入与结算工作，最终使用建立好的数据库生成下列两份报表：l   按账目分类的交易清单报表；l   按账目分类的账目结算报表；

kfc1223 · 发表于 2007-6-26 21:42

<span style="FONT-SIZE: 16pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">例：<span style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">亚丰公司为一般纳税人，使用分类总帐数据库，按照借贷记帐法过入亚丰公司帐目，并且得到<span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">2005<span style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">年期末各账目的余额。相关资料有<span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">2005<span style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">年期初各帐户余额<span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"> <span style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">表，如表<span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">1<span style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">所示，以及<span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">2005<span style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">年亚丰公司发生的经济业务。运用借贷记帐法编制会计分录、登记账户和进行试算平衡<span style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: 宋体; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><span lang="EN-US" style="FONT-SIZE: 11pt; COLOR: #424242; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 宋体; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">一、亚丰公司2005年总分类账户的期初余额如下表所示：

kfc1223 · 发表于 2007-6-26 21:46

kfc1223 · 发表于 2007-6-26 21:47

<div align="center"><table cellspacing="0" cellpadding="0" width="409" border="1" style="WIDTH: 306.95pt; mso-cellspacing: 0cm; mso-padding-alt: 0cm 0cm 0cm 0cm;"><tbody><tr><td width="140" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 104.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">负债及所有者权益</td><td width="91" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 68pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">金额</td></tr><tr><td width="140" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 104.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">短期借款</td><td width="91" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 68pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">10 000</td></tr><tr style="mso-row-margin-right: 1.1pt;"><td width="140" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 104.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">应付帐款</td><td width="89" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 66.9pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">4 600</td><td width="1" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8 0.75pt outset; BACKGROUND-COLOR: transparent; mso-cell-special: placeholder;"> </td></tr><tr><td width="140" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 104.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">实收资本</td><td width="91" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 68pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">205 000</td></tr><tr><td width="135" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 101.45pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">资本公积</td><td width="95" colspan="3" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 71.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">10 000</td></tr><tr><td width="140" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 104.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">盈余公积</td><td width="91" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 68pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">20 000</td></tr><tr><td width="140" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 104.65pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">合计</td><td width="91" colspan="2" style="BORDER-RIGHT: #ece9d8; PADDING-RIGHT: 0cm; BORDER-TOP: #ece9d8; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 68pt; PADDING-TOP: 0cm; BORDER-BOTTOM: #ece9d8; BACKGROUND-COLOR: transparent;">249 600</td></tr></tbody></table></div>

kfc1223 · 发表于 2007-6-26 21:48

二、2005年亚丰公司发生下列经济业务：     1．用银行存款购买材料5400元，材料已验收入库；     2．向银行借入短期借款2600元，直接偿还应付账款；     3．用银行存款偿还短期借款5000元；     4．收到投资者追加投资60000元，存入银行；     5．本期生产产品领用材料10000元；     6．销售产品一批，价款8000元，款项已收讫并存入银行。     三、根据上述经济业务编制会计分录： 要录入账目，首先要根据上述经济业务，  运用借贷记帐法编制会计分录。     1．借：材料 5400            贷：银行存款 5400     2．借：应付账款 2600            贷：短期借款 2600     3．借：短期借款 5000            贷：银行存款 5000     4．借：银行存款 60000            贷：实收资本 60000     5．借：生产成本 10000            贷：材料 10000     6．借：银行存款 8000            贷：产品销售收入 8000

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[求助] [求助]分类总帐数据库的建立与使用