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T3-资产负债表与利润表勾稽关系不存在的判断

2022-06-12 02:34:32 已有153人浏览


【问题现象】

1月启用的帐套,行业性质是2007年新会计制度行业性质,查询1月报表发现资产负债表中“未分配利润”项的期末余额-年初余额 不等于 利润表中“净利润”的本年累计数

资产负债表中未分配利润:0

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" alt="" />

利润表中净利润:7500

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" alt="" />

【问题分析】

首先我们应该知道,资产负债表和利润表的关系:

资产负债表未分配利润 期末余额-年初余额 =利润表“净利润”的本年累计数

本问题现象此对应关系不符合,需查看以下几点:

资产负债表是否平衡,不平,需找出不平原因调平。

资产负债表平衡,查损益类科目明细账,除了损益结转业务外,费用类科目不能有贷方发生,收入类科目不能有借方发生数,如果有就返回去修改凭证为借方红字或者贷方红字,然后重新计算。

注意:(一)资产负债表不平常见原因及解决办法

一般四种原因及解决(关键字、记帐、及基本设置正确的情况下):

是否有新增的一级科目:格式状态下调整科目及公式

是否期间损益结转到本年利润:期间损益结转或者未分配利润公式需要修改

制造费用是否结转到存货成本:自定义结转或者自行填制凭证。不结转的需修改公式增加制造费用科目到存货

生产成本是否结转到存货:自定义结转或者自行填制凭证。不结转的需修改公式增加生产成本科目到存货

(二)利润表“财务费用”科目没有取到数的常见原因及解决方法。

在手工会计处理中,当收到银行存款利息收入时,一般是借记银行存款,贷记财务费用—利息收入。如果在软件中也这么处理,

如:借:银行存款 60

贷:利息费用—利息收入 60

则在期间损益结转时,软件默认是从贷方转出。

借:本年利润 -60

贷:财务费用—利息收入 -60

这样的话,财务费用—利息收入相当于本月的发生数为0。查询余额表的时候,就查不出这个科目的发生数。容易让会计产生误解。

另一方面,编制损益表的时候,公式是取借方发生数,在这种情况下,就取不到利息收入的数据。

综合以上因素,建议财务费用的发生数都放在借方核算。利息收入作为借方的红字处理。

借:银行存款:

借:财务费用 红字

这个原理可以引申到损益类科目的其他科目,收入类科目发生放在凭证贷方,费用类科目放在凭证借方。

【解决方法】

首先查看资产负债表是否平衡,发现年初是平衡的,但是期末余额是不平的。

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根据资产负债表不平常见原因及解决办法,逐条排查,发现错误如下需要修改:

对比其他行业性质也是2007年新会计制度行业性质查询发现此帐套有新增科目1412。

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并且此科目在1月有发生。

需要在格式状态下,更改一下资产负债表公式,将1412这个科目的公式也增加上。

没有做期间损益结转,1月份损益科目有发生有余额。

做1月份期间损益结转,生成凭证,凭证记账后,再去查询余额表,损益科目余额为零,结转正确。


资产负债表的未分配利润公式需要修改,2007新会计准则,系统里的模板没有加本年利润,需将4103的公式增加上,注意期末期初公式都要修改。


修改完公示后表页重算,资产负债表平衡。

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" alt="" />

此时查询资产负债表的未分配利润和利润表的净利润,数据还是对不上。

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" alt="" />

资产负债表平衡了,查损益类科目明细账,除了损益结转业务外,费用类科目不能有贷方发生(因为利润表上取得是费用科目的借方数),收入类科目不能有借方发生数(因为利润表上取得是费用科目的贷方数)。

查询发现,销售费用这个科目1月份的凭证,发现4号凭证销售费用做成了贷方,反记账到期初,将此科目销售费用修改为借方红字


然后再去查询资产负债表和利润表,对应关系成立。

资产负债表期末余额栏 “未分配利润”-资产负债表年初栏“未分配利润”=利润表“净利润本年累计 即:9500-0=9500

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