燃煤计价测试.xls

精品资料网（http:/）25万份精华管理资料，2万多集管理视频讲座 被被审审计计单单位位：某某发发电电厂厂项项目目：存存货货细细节节测测试试表表（续续）原原材材料料发发出出计计价价测测试试审审计计截截止止日日期期：20082008年年1212月月3131日日日期摘要借方贷方方余额测试发出成本测试差异数量金额数量金额向数量单价金额=上月+-=（上月+）/（上月+）=*=*=-200801 期初余额107,337.570025,823,338.97-借107,337.57240.5825,823,338.97200801 本期合计165,340.560051,690,860.02141,951.340040,352,507.42 借130,726.7900284.2737,161,698.3540,352,500.64-6.78200802 本期合计168,437.300044,608,372.92124,135.050033,929,833.22 借175,029.0400273.3347,840,424.5533,929,646.72-186.50200803 本期合计136,152.020026,950,257.66192,699.680046,313,441.09 借118,481.3800240.3428,476,357.9146,314,324.30883.21200804 本期合计127,387.660027,344,801.17194,897.720044,249,578.35 借50,971.3200227.0411,572,332.0144,248,827.07-751.28200805 本期合计181,848.700043,862,941.22192,994.410045,951,969.02 借39,825.6100238.109,482,619.1145,952,654.12685.10200806 本期合计237,809.960059,045,615.48174,165.650042,989,307.39 借103,469.9200246.8325,539,274.2042,988,960.39-347.00200807 本期合计143,410.220032,418,870.86201,659.490047,341,581.87 借45,220.6500234.7610,616,102.9947,342,042.07460.20200808 本期合计170,096.940037,199,364.11181,293.780040,259,909.72 借34,023.8100222.077,555,650.0940,259,817.01-92.71200809 本期合计240,584.100069,124,699.49183,553.380051,255,445.83 借91,054.5300279.2425,425,681.2651,254,668.32-777.51200810 本期合计213,834.040058,137,636.34161,316.910044,213,738.69 借143,571.6600274.0839,349,865.5044,213,452.10-286.59200811 本期合计135,453.760030,683,059.2562,888.320015,784,339.44 借216,137.1000250.9954,248,509.9015,784,414.8575.41200812 本期合计175,254.210046,217,925.39131,826.580033,838,564.82 借259,564.7300256.6966,627,803.1333,838,632.1667.34合合计计2,095,609.4700527,284,403.91001,943,382.3100486,480,216.86001,515,414.11003,268.3188389,719,657.9867486,479,939.7451-277.1149帐面余额66,627,526.02差额277.11注：08年度企业已反平衡计算耗用量（以存定耗）。被被审审计计单单位位：某某发发电电厂厂项项目目：存存货货细细节节测测试试表表（续续）原原材材料料发发出出计计价价测测试试审审计计截截止止日日期期：20092009年年9 9月月3030日日账务账面数据日期摘要借方贷方方余额测试发出成本测试差异数量金额数量金额向数量单价金额=上月+-=（上月+）/（上月+）=*=*=-200901 期初余额259,564.730066,627,526.02借259,564.73256.6966,627,526.02200901 本期合计56,424.600013,015,545.30169,775.730042,790,274.99 借146,213.6000252.0436,852,194.2642,790,877.06602.07200902 本期合计62,921.820012,807,944.67161,356.630038,315,745.36 借47,778.7900237.4511,345,286.9438,314,851.99-893.37200903 本期合计250,598.180069,154,502.72192,318.451052,005,077.82 借106,058.5190269.7928,613,764.9051,886,024.76-119,053.06200904 本期合计206,493.720049,024,470.82150,125.929037,234,232.91 借162,426.3100248.4040,346,830.2937,291,405.4357,172.52200905 本期合计110,736.440020,838,036.5954,408.780012,174,508.61 借218,753.9700223.9948,998,015.0412,186,851.8412,343.23200906 本期合计74,528.540027,761,939.5967,779.230017,728,335.40 借225,503.2800261.7359,020,299.3817,739,655.2611,319.86200907 本期合计104,813.140025,124,561.6394,843.360024,149,016.33 借235,473.0600254.7459,984,447.3524,160,413.6611,397.33200908 本期合计86,467.580020,183,019.64132,242.460032,919,115.57 借189,698.1800249.0147,237,349.6732,930,117.3211,001.75200909 本期合计177,933.830046,484,758.29190,473.730048,549,849.04 借177,158.2800254.9345,163,769.7348,558,338.238,489.19合合计计1,130,917.8500284,394,779.25001,213,324.3000305,866,156.03001,768,628.71902,508.7823444,189,483.5666305,858,535.5443-7,620.4857帐面余额45,156,149.24注：企业将水分差及存储损耗量合计做为盘盈盘亏处理，与中电投会计核算不符。差额7,620.49按中电投核算方法测算09年1-9月燃煤计价日期摘要借方贷方数量余购进数量购进金额耗用数量水分差调整存储损耗盘亏（盈）结余数量259,564.73200901 本期合计56,424.6013,015,545.30167,289.601,494.13992.00146,213.60200902 本期合计62,921.8212,807,944.67159,025.851,885.78445.0047,778.79200903 本期合计250,598.1869,154,502.72196,457.29-3,146.44-992.40106,058.52200904 本期合计206,493.7249,024,470.82150,320.51-339.58145.00162,426.31200905 本期合计108,612.0820,362,689.8054,408.78-636.00-1,488.36218,753.97200906 本期合计74,528.5427,761,939.5967,930.81-723.48571.90225,503.28200907 本期合计104,813.1425,124,561.6395,292.80-1,333.01883.57235,473.06200908 本期合计84,814.3819,771,488.56132,242.46-720.68-932.52189,698.18200909 本期合计177,659.1446,414,742.56190,473.73-923.82649.13177,158.28合合计计1,126,865.60283,437,885.651,213,441.83-4,443.103,686.60-3,413.28日期摘要购入发出（不含水分差）水分差余额测试期末结余数量发出成本测试企业实际计入成本差异数量金额数量数量数量单价金额=上月+-=（上月+）/（上月+）=*=-=*=-200901 期初余额259,564.7366,627,526.02259,564.73256.6966,627,526.02259,564.73200901 本期合计56,424.6013,015,545.30168,281.601,494.13147,707.7300252.0437,228,780.08146,213.6042,414,291.2442,790,274.99375,983.75200902 本期合计62,921.8212,807,944.67159,470.851,885.7849,664.5700239.2611,882,503.7847,778.7938,154,220.9738,315,745.36161,524.39200903 本期合计250,598.1869,154,502.72195,464.89-3,146.44102,912.0800271.5927,950,169.53106,058.5253,086,836.9752,005,077.82-1,081,759.15200904 本期合计206,493.7249,024,470.82150,465.51-339.58162,086.7300246.2839,918,343.72162,426.3137,056,296.6336,758,886.12-297,410.51200905 本期合计108,612.0820,362,689.8052,920.42-636.00218,117.9700222.4148,511,122.95218,753.9711,769,910.5712,174,508.61404,598.04200906 本期合计74,528.5427,761,939.5968,502.71-723.48224,779.8000260.0758,457,777.60225,503.2817,815,284.9417,728,335.40-86,949.54200907 本期合计104,813.1425,124,561.6396,176.37-1,333.01234,140.0500253.0459,246,140.67235,473.0624,336,198.5624,149,016.33-187,182.23200908 本期合计84,814.3819,771,488.56131,309.94-720.68188,977.5000246.7146,622,352.81189,698.1832,395,276.4232,507,584.49112,308.07200909 本期合计177,659.1446,414,742.56191,122.86-923.82176,234.4600253.2644,633,225.94177,158.2848,403,869.4448,479,833.3175,963.87合合计计1,126,865.60283,437,885.651,213,715.15-4,443.101,764,185.62441,077,943.11305,432,185.73 304,909,262.43-522,923.30帐面余额45,156,149.24差522,923.30