資產(chǎn)負(fù)債表應(yīng)收賬款怎么填 資產(chǎn)總計(jì)怎么算

資產(chǎn)負(fù)債表上應(yīng)收賬款等項(xiàng)目的填列

應(yīng)收賬款項(xiàng)目應(yīng)根據(jù)應(yīng)收賬款所屬明細(xì)科目的借方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目借方余額合計(jì)數(shù)-計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列;

預(yù)收賬款項(xiàng)目應(yīng)根據(jù)應(yīng)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)收賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列;

應(yīng)付賬款項(xiàng)目應(yīng)根據(jù)應(yīng)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列;

預(yù)付賬款項(xiàng)目應(yīng)根據(jù)應(yīng)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)+預(yù)付賬款所屬明細(xì)科目借方余額合計(jì)數(shù)計(jì)算填列;

其他應(yīng)收款項(xiàng)目應(yīng)根據(jù)其他應(yīng)收款明細(xì)科目借方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目借方余額合計(jì)數(shù)-計(jì)提的相應(yīng)的壞賬準(zhǔn)備計(jì)算填列;

其他應(yīng)付款項(xiàng)目應(yīng)根據(jù)其他應(yīng)收款明細(xì)科目貸方余額合計(jì)數(shù)+其他應(yīng)付款明細(xì)科目貸方余額合計(jì)數(shù)計(jì)算填列.

資產(chǎn)總計(jì)怎么計(jì)算?

1、先計(jì)算需要調(diào)整的項(xiàng)目:

應(yīng)收賬款=5500+1500-200=6800 注:應(yīng)收賬款明細(xì)賬借方余額+預(yù)收賬款明細(xì)賬借方余額-壞賬準(zhǔn)備

預(yù)收賬款=10000+1500=11500(注:預(yù)收賬款明細(xì)賬貸方余額+應(yīng)收賬款明細(xì)賬貸方余額);

預(yù)付賬款=6200(注:預(yù)付賬款明細(xì)賬借方余額+應(yīng)付賬款明細(xì)賬借方余額);

應(yīng)付賬款=23000+1200=24200(注:應(yīng)付賬賬明細(xì)賬貸方余額+預(yù)付賬款明細(xì)賬貸方余額).

2、計(jì)算資產(chǎn)合計(jì)資產(chǎn)合計(jì)=流動(dòng)資產(chǎn)合計(jì)+非流動(dòng)資產(chǎn)合計(jì)=(1895+129800+6800+6200+72500+62000+18000)+(358700-24700+20000-3500)=647695.

3、計(jì)算流動(dòng)負(fù)債合計(jì)流動(dòng)負(fù)債=27500+24200+11500+60000=123200.

4、檢驗(yàn)負(fù)債合計(jì)=流動(dòng)負(fù)債合計(jì)+非流動(dòng)負(fù)債合計(jì)=123200+(200000-60000)=263200;

所有者權(quán)益合計(jì)=350000+18095+16400=384495;

資產(chǎn)總計(jì)=負(fù)債合計(jì)+所有者權(quán)益合計(jì)=263200+384495=647695.

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