金蝶K3财务报表(模板)

资产负债表（小企业会计 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 ） 资产 行次 年初数 期末数 负债和所有者权益 行次 年初数 期末数 流动资产： 流动负债： 货币资金 1 ACCT("1001:1009","C","",0,1,1,"") ACCT("1001:1009","Y","",0,0,0,"") 短期借款 51 ACCT("2101","C","",0,1,1,"") ACCT("2101","Y","",0,0,0,"") 短期投资 2 ACCT("1101","C","",0,1,1,"")-ACCT("1102","C","",0,1,1,"") ACCT("1101","Y","",0,0,0,"")-ACCT("1102","Y","",0,0,0,"") 应付票据 52 ACCT("2111","C","",0,1,1,"") ACCT("2111","Y","",0,0,0,"") 应收票据 3 ACCT("1111","C","",0,1,1,"") ACCT("1111","Y","",0,0,0,"") 应付账款 53 ACCT("2121","C","",0,1,1,"") ACCT("2121","Y","",0,0,0,"") 应收股息 4 ACCT("1121","C","",0,1,1,"") ACCT("1121","Y","",0,0,0,"") 应付工资 56 ACCT("2151","C","",0,1,1,"") ACCT("2151","Y","",0,0,0,"") 应收账款 6 ACCT("1131","C","",0,1,1,"")-ACCT("1141","C","",0,1,1,"") ACCT("1131","Y","",0,0,0,"")-ACCT("1141","Y","",0,0,0,"") 应付福利费 58 ACCT("2153","C","",0,1,1,"") ACCT("2153","Y","",0,0,0,"") 其他应收款 7 ACCT("1133","C","",0,1,1,"") ACCT("1133","Y","",0,0,0,"") 应付利润 60 ACCT("2161","C","",0,1,1,"") ACCT("2161","Y","",0,0,0,"") 存货 10 ACCT("1201:1261","C","",0,1,1,"")+ACCT("4101","C","",0,1,1,"")-ACCT("1281","C","",0,1,1,"") ACCT("1201:1261","Y","",0,0,0,"")+ACCT("4101","Y","",0,0,0,"")-ACCT("1281","Y","",0,0,0,"") 应交税金 62 ACCT("2171","C","",0,1,1,"") ACCT("2171","Y","",0,0,0,"") 待摊费用 11 ACCT("1301","C","",0,1,1,"")+ACCT("2191","JC","",0,1,1,"") ACCT("1301","Y","",0,0,0,"")+ACCT("2191","JY","",0,0,0,"") 其他应交款 64 ACCT("2176","C","",0,1,1,"") ACCT("2176","Y","",0,0,0,"") 一年内到期的长期债权投资 12 其他应付款 66 ACCT("2181","C","",0,1,1,"") ACCT("2181","Y","",0,0,0,"") 其他流动资产 13 预提费用 68 ACCT("2191","DC","",0,1,1,"") ACCT("2191","DY","",0,0,0,"") 流动资产合计 15 SUM(C3:C12) SUM(D3:D12) 待转资产价值 ACCT("2201","C","",0,1,1,"") ACCT("2201","Y","",0,0,0,"") 长期投资： 一年内到期的长期负债 72 长期股权投资 17 ACCT("1401","C","",0,1,1,"") ACCT("1401","Y","",0,0,0,"") 其他流动负债 74 长期债权投资 19 ACCT("1402","C","",0,1,1,"") ACCT("1402","Y","",0,0,0,"") 流动负债合计 76 SUM(G3:G15) SUM(H3:H15) 长期投资合计 23 C15+C16 D15+D16 长期负债： 固定资产： 长期借款 78 ACCT("2301","C","",0,1,1,"") ACCT("2301","Y","",0,0,0,"") 固定资产原价 24 ACCT("1501","C","",0,1,1,"") ACCT("1501","Y","",0,0,0,"") 长期应付款 80 ACCT("2321","C","",0,1,1,"") ACCT("2321","Y","",0,0,0,"") 减：累计折旧 25 ACCT("1502","C","",0,1,1,"") ACCT("1502","Y","",0,0,0,"") 其他长期负债 82 固定资产净值 26 C19-C20 D19-D20 长期负债合计 83 SUM(G18:G20) SUM(H18:H20) 工程物资 29 ACCT("1601","C","",0,1,1,"") ACCT("1601","Y","",0,0,0,"") 负债合计 85 G16+G21 H16+H21 在建工程 30 ACCT("1603","C","",0,1,1,"") ACCT("1603","Y","",0,0,0,"") 固定资产清理 31 ACCT("1701","C","",0,1,1,"") ACCT("1701","Y","",0,0,0,"") 股东权益（或股东权益）： 固定资产合计 32 SUM(C21:C24) SUM(D21:D24) 实收资本（或股本） 86 ACCT("3101","C","",0,1,1,"") ACCT("3101","Y","",0,0,0,"") 无形资产及其他资产： 资本公积 89 ACCT("3111","C","",0,1,1,"") ACCT("3111","Y","",0,0,0,"") 无形资产 35 ACCT("1801","C","",0,1,1,"") ACCT("1801","Y","",0,0,0,"") 盈余公积 90 ACCT("3121","C","",0,1,1,"") ACCT("3121","Y","",0,0,0,"") 长期待摊费用 39 ACCT("1901","C","",0,1,1,"") ACCT("1901","Y","",0,0,0,"") 其中：法定公益金 91 ACCT("3121.03","C","",0,1,1,"") ACCT("3121.03","Y","",0,0,0,"") 其他长期资产 41 未分配利润 92 ACCT("3131","C","",0,1,1,"")+ACCT("3141","C","",0,1,1,"") ACCT("3131","Y","",0,0,0,"")+ACCT("3141","Y","",0,0,0,"") 无形资产及其他资产合计 43 SUM(C27:C29) SUM(D27:D29) 所有者权益（股东权益）合计 93 SUM(G25:G29)-G28 SUM(H25:H29)-H28 资产总计 50 C13+C17+C25+C30 D13+D17+D25+D30 负债和所有者权益（或股东权益）总计 98 G22+G30 H22+H30利润表（小企业会计制度） 项目 行次 本月数 本年累计数 一、主营业务收入 1 ACCT("5101","SY","",0,0,0,"") ACCT("5101","SL","",0,0,0,"") 减：主营业务成本 3 ACCT("5401","SY","",0,0,0,"") ACCT("5401","SL","",0,0,0,"") 主营业务税金及附加 5 ACCT("5402","SY","",0,0,0,"") ACCT("5402","SL","",0,0,0,"") 二、主营业务利润（亏损以“－”号填列） 7 C2-C3-C4 D2-D3-D4 加：其他业务利润（亏损以“－”号填列） 9 ACCT("5102","SY","",0,0,0,"")-ACCT("5405","SY","",0,0,0,"") ACCT("5102","SL","",0,0,0,"")-ACCT("5405","SL","",0,0,0,"") 减：营业费用 11 ACCT("5501","SY","",0,0,0,"") ACCT("5501","SL","",0,0,0,"") 管理费用 13 ACCT("5502","SY","",0,0,0,"") ACCT("5502","SL","",0,0,0,"") 财务费用 15 ACCT("5503","SY","",0,0,0,"") ACCT("5503","SL","",0,0,0,"") 三、营业利润（亏损以“－”号填列） 17 C5+C6-C7-C8-C9 D5+D6-D7-D8-D9 加：投资收益（损失以“－”号填列） 19 ACCT("5201","SY","",0,0,0,"") ACCT("5201","SL","",0,0,0,"") 补贴收入 21 ACCT("5203","SY","",0,0,0,"") ACCT("5203","SL","",0,0,0,"") 营业外收入 23 ACCT("5301","SY","",0,0,0,"") ACCT("5301","SL","",0,0,0,"") 减：营业外支出 25 ACCT("5601","SY","",0,0,0,"") ACCT("5601","SL","",0,0,0,"") 四、利润总额（亏损总额以“－”号填列） 27 C10+C11+C12+C13-C14 D10+D11+D12+D13-D14 减：所得税 29 ACCT("5701","SY","",0,0,0,"") ACCT("5701","SL","",0,0,0,"") 五、净利润（净亏损以“－”号填列） 30 C15-C16 D15-D16 补充资料： 项目 本年累计数 上年实际数 1.出售、处理部门或被投资单位所得收益 40 2.自然灾害发生的损失 42 3.会计政策变更增加（或减少）净利润 44 4.会计估计变更增加（或减少）净利润 46 5.债务重组损失 48 6.其他 50施工企业资产负债表 '资产 '行次 '年初数 '期末数 '负债及所有者权益 '行次 '年初数 '期末数 流动资产： 流动负债： 货币资金 1 ACCT("1001:1009","C","",0,1,1) ACCT("1001:1009") 短期借款 51 ACCT("2101","C","",0,1,1) ACCT("2101") 短期投资 2 ACCT("1101","C","",0,1,1) ACCT("1101") 应付票据 52 ACCT("2111","C","",0,1,1) ACCT("2111") 应收票据 3 ACCT("1111","C","",0,1,1) ACCT("1111") 应付账款 53 ACCT("2121.01","DC","",0,1,1)+ACCT("2121.02","DC","",0,1,1) ACCT("2121.01","DY","",0,0,0)+ACCT("2121.02","DY","",0,0,0) 应收账款 4 ACCT("1131.01","JC","",0,1,1)+ACCT("1131.02","JC","",0,1,1)+ACCT("2131.01","JC","",0,1,1)+ACCT("2131.02","JC","",0,1,1) ACCT("1131.01","JY","",0,0,0)+ACCT("1131.02","JY","",0,0,0)+ACCT("2131.01","JY","",0,1,1)+ACCT("2131.02","JY","",0,1,1) 预收账款 54 ACCT("2131.01","DC","",0,1,1)+ACCT("2131.02","DC","",0,1,1)+ACCT("1131.01","DC","",0,1,1)+ACCT("1131.02","DC","",0,1,1) ACCT("2131.01","DY","",0,0,0)+ACCT("2131.02","DY","",0,0,0)+ACCT("1131.01","DY","",0,1,1)+ACCT("1131.02","DY","",0,1,1) 减：坏账准备 5 ACCT("1141","C","",0,1,1) ACCT("1141") 其他应付款 55 ACCT("2181.01:2181.09","DC","",0,1,1) ACCT("2181.01","DY","",0,0,0)+ACCT("2181.02","DY","",0,0,0) 预付账款 6 ACCT("1151.01:1151.02","JC","",0,1,1) ACCT("1151.01:1151.02","JY","",0,0,0) 应付福利费 56 ACCT("2153","C","",0,1,1) ACCT("2153") 其他应收款 7 ACCT("1133","JC","",0,1,1) ACCT("1133","JY","",0,0,0) 未交税金 57 ACCT("2171","C","",0,1,1) ACCT("2171") 待摊费用 8 ACCT("1301","C","",0,1,1) ACCT("1301") 未付利润 58 ACCT("2161","C","",0,1,1) ACCT("2161") 存货 9 ACCT("1243","C","",0,1,1) ACCT("1243") 其他未交款 59 ACCT("2176","C","",0,1,1) ACCT("2176") 其中：在建工程 10 ACCT("1603","C","",0,1,1) ACCT("1603") 预提费用 60 ACCT("2191","C","",0,1,1) ACCT("2191") 其他流动资产 11 其他流动负债 61 待处理流动资产损失 12 ACCT("1911.01","C","",0,1,1) ACCT("1911.01","Y","",0,0,0) 一年内到期的长期负债 62 一年内到期的长期债券投资 13 63 流动资产合计 18 SUM(C3:C15)-C12-C7 SUM(D3:D15)-D12-D7 流动负债合计 64 SUM(G3:G15) SUM(H3:H15) 长期投资： 19 65 长期投资 20 ACCT("1401","C","",0,1,1) ACCT("1401","C","",0,1,1) 长期负债： 70 固定资产： 长期借款 ACCT("2301","C","",0,1,1) ACCT("2301") 固定资产原价 21 ACCT("1501","C","",0,1,1) ACCT("1501") 应付债券 71 ACCT("2311","C","",0,1,1) ACCT("2311") 减：累计折旧 22 ACCT("1502","C","",0,1,1) ACCT("1502") 长期应付款 72 ACCT("2321","C","",0,1,1) ACCT("2321") 固定资产净值 C20-C21 D20-D21 其他长期负债 73 固定资产清理 25 ACCT("1701","C","",0,1,1) ACCT("1701") 长期负债合计 76 SUM(G19:G22) SUM(H19:H22) 待处理固定资产损失 26 ACCT("1911.02","C","",0,1,1) ACCT("1911.02") 77 固定资产合计 27 SUM(C22:C24) SUM(D22:D24) 所有者权益： 78 专项工程： 28 实收资本 82 ACCT("3101","C","",0,1,1) ACCT("3101") 专项工程 29 资本公积 83 ACCT("3111","C","",0,1,1) ACCT("3111") 无形资产及递延资产： 32 盈余公积 84 ACCT("3121","C","",0,1,1) ACCT("3121") 无形资产 ACCT("1801","C","",0,1,1) ACCT("1801") 未分配利润 85 ACCT("3141.1","C","",0,1,1)+ACCT("3131","C","",0,1,1) ACCT("3141.1")+ACCT("3131") 递延资产 33 ACCT("1901","C","",0,1,1) ACCT("1901") 所有者权益合计 86 SUM(G26:G29) SUM(H26:H29) 无形资产及递延资产合计 C29+C30 D29+D30 其他资产： 35 临时设施 36 ACCT("1506","C","",0,1,1) ACCT("1506") 减：临时设施摊销 ACCT("1507","C","",0,1,1) ACCT("1507") 临时设施净值 40 C33-C34 D33-D34 临时设施清理 其他长期资产 41 其他资产合计 42 SUM(C35:C37) SUM(D35:D37) 资产总计 43 C38+C31+C27+C25+C16+C18 D38+D31+D27+D25+D16+D18 负债及所有者权益总计 87 G16+G23+G30 H16+H23+H30施工企业损益表 '项目 '行次 '本月数 '本年累计数 工程结算收入 1 ACCT("5001","SY","",0,0,0) ACCT("5001","SL","",0,0,0) 减：工程结算成本 2 ACCT("5002","SY","",0,0,0) ACCT("5002","SL","",0,0,0) 工程结算税金及附加 3 ACCT("5004","SY","",0,0,0) ACCT("5004","SL","",0,0,0) 工程结算利润 5 C2-C3-C4 D2-D3-D4 加：其他业务利润 6 ACCT("5102","SY","",0,0,0)-ACCT("5405","SY","",0,0,0) ACCT("5102","SL","",0,0,0)-ACCT("5405","SL","",0,0,0) 减：管理费用 7 ACCT("5502","SY","",0,0,0) ACCT("5502","SL","",0,0,0) 财务费用 8 ACCT("5503","SY","",0,0,0) ACCT("5503","SL","",0,0,0) 营业利润 10 C5+C6-C8-C7 D5+D6-D8-D7 加：投资收益 11 ACCT("5201","SY","",0,0,0) ACCT("5201","SL","",0,0,0) 营业外收入 12 ACCT("5301","SY","",0,0,0) ACCT("5301","SL","",0,0,0) 减：营业外支出 13 ACCT("5601","SY","",0,0,0) ACCT("5601","SL","",0,0,0) 利润总额 15 SUM(C9:C11)-C12 SUM(D9:D11)-D12利润分配表 项　　目 行次 本年实际 上年实际 一、利润总额 1 REF_F("施工企业损益表","D13","") 2 减：应交所得税 3 4 二、税后利润 5 C2-C4 6 减：应交财政特种基金 7 8 加：年初未分配利润 9 10 上年利润调整 11 12 减：上年所得税调整 13 14 三、可供分配利润 15 C6-C8+C10+C12-C14 16 加：盈余公积补亏 17 18 减：提取盈余公积 19 20 应付利润 21 22 四、年末未分配利润 23 C16+C18-C20-C22