【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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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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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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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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