How to do the accounting entries for this question, how to do the accounting entries for this questi

Divide all ledger accounts into assets and liabilities. Any increase in the asset class is counted on the debit side, and any decrease in the asset class is counted on the credit side; Any increase in the liability category is credited, and any decrease in the liability category is debited.

1. The refrigerator is issued to employees as a benefit and is treated as a sale.

Borrow: Production cost 468000

Administrative expenses 117000

Credit: main business income 500,000

Tax payable - VAT payable (output tax) 85,000 debit: main business cost 450,000

Credit: 450,000 items in stock

2. Borrow: bank deposit 10000

Credit: Share capital or paid-up capital 10,000

The production personnel shall be directly included in the production costs, and the management personnel shall be included in the management expenses if they are administrative personnel rather than workshop management personnel.

1. The refrigerator is issued to employees as a benefit and is treated as a sale.

Borrow: Production cost 468000

Administrative expenses 117000

Credit: main business income 500,000

Tax payable - VAT payable (output tax) 85000 sales revenue must be carried forward to the cost of sales, the cost of sales can be calculated according to the actual cost price of each machine:

Borrow: The cost of main business is 450,000

Credit: 450,000 items in stock

2. Borrow: bank deposit 10000

Credit: Share capital or paid-up capital 10,000

Borrow: Production cost 468000

Administrative expenses 117000

Credit: main business income 500,000

Tax payable - VAT payable (output tax) 85,000 debit: main business cost 450,000

Credit: 450,000 items in stock

2.Borrow: Bank deposit 10000

Credit: Share capital or paid-up capital 10,000

Categories: Business Banking >> Finance & Tax.

Problem description: How to build a canteen with the Community Chest, pay with bank deposits, and include the canteen in the fixed assets entries, is it necessary to make two entries?

Analysis: According to the provisions of the accounting system for enterprises: if an enterprise uses the statutory public welfare fund for collective welfare facilities according to the regulations, it shall debit the account of "surplus reserve or sales volume - statutory public welfare fund" and credit the account of "surplus reserve - arbitrary surplus reserve" according to the actual amount incurred.

Therefore, the accounting treatment in the question should be as follows:

Borrow: Construction in progress.

Credit: Bank deposits.

At the same time: borrowing: surplus reserve - statutory community chest.

Credit: Surplus Reserve - Arbitrary surplus reserve for consumption.

The reason why the above accounting treatment needs to be carried forward to the statutory community chest at the same time is that the purpose of the community chest withdrawal is to ensure the funds of the collective welfare facilities** and there are special restrictions on the distribution of corporate profits. When the collective welfare facilities have been formed, the corresponding restricted profits no longer need to be restricted, so they need to be converted from the statutory public welfare fund to the arbitrary surplus reserve, so that the profits can be distributed normally according to the resolution of the shareholders' meeting of the enterprise.

It should be pointed out that, according to the latest regulations of the Ministry of Finance, from January 1, 2006, enterprises established in accordance with the Company Law will distribute profits in accordance with Article 167 of the Company Law and will no longer withdraw the Community Chest; At the same time, in order to maintain the consistency of financial policies among enterprises, state-owned enterprises and other enterprises have stopped implementing the community chest system. The balance of the Community Chest as of December 31, 2005 shall be transferred to the surplus provident fund for management and use; The deficit of the Community Chest shall be made up by surplus provident fund, capital reserve and undistributed profits of previous years, and if there is still a deficit, the undistributed profits shall be carried forward to the account and made up by the after-tax profits realized in the following years.

This means that if the situation in question occurs after January 1, 2006, the construction of collective welfare facilities only needs to be treated as the general fixed asset acquisition and construction business, and there is no need to carry forward the statutory community chest to any surplus reserve at the same time.

(1) Borrow: 100 000 for other monetary funds --- foreign deposits

Credit: Bank loan 100 000

2) Debit: accounts receivable 100 000

Credit: main business income.

Tax payable --- VAT payable.

3) Borrow: bank deposit 60 000

Credit: Accounts receivable--- Merrill Lynch 60 000

4) Borrow: non-operating expenses 30 000

Credit: Advance payment 30 000

5) Borrow: funds in other currencies - cashier's check 50 000

Credit: Bank deposit 50 000

6) Borrow: 18 594 goods in stock

Tax payable - VAT payable (input tax) 2 906

Credit: bank deposits 1 500

Funds in other currencies - cashier's check 20 000

7) Borrow: notes receivable 163 800

Credit: main business income 140 000

Tax payable – VAT payable 23 800

8) Borrow: notes receivable 80 000

Credit: Accounts receivable - Weinig 80 000

9) Maturity value of notes receivable = 50 000 * (1 + 5% * 6 12) = 51 250 (yuan).

Debit: Accounts receivable 51 250

Credit: Notes receivable 51 250

10) Borrow: Inventory goods.

Tax Payable – VAT Payable.

Credit: Notes Receivable – Weili Company 50

11) Debit: Provision for bad debts 20 000

Credit: Accounts receivable 20,000

12) Borrow: bank deposit 10 000

Credit: Accounts receivable - Merrill Lynch 10 000

13) Accounts receivable closing balance = 150 000 + 100 000-60 000-80 000 + 51 250-20 00

141 250 (yuan).

Balance of bad debt provision = 1 500 - 20 000 = -18 500 (yuan) Debit balance.

The balance of the provision for bad debts in the current period should be = 141 250 * 1% = 1 yuan) credit balance.

Provision for bad debts in the current period = 18 500 + 1 yuan).

Debit: Asset impairment loss 19

Credit: Provision for bad debts 19

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Borrow: Employee compensation payable 39,500

Credit: Tax payable - personal income tax payable 3000

Credit: Other payables --xx units 4000

Credit: cash on hand (or bank deposits) 32,500

Borrow: Employee compensation payable 39,500

Credit: cash on hand (or bank deposits) 32,500

Other payables – personal income tax 3000

Other payables – 4000 withheld

Refer to it.

Borrow: Employee compensation payable - salary 46500

Credit: Cash on hand 39500

Tax payable – 3000 personal income tax payable

Other payables 4000

Borrow: Employee remuneration payable - salary 39,500

Credit: Tax payable - personal income tax payable 3000

Other payables - withholding amount 4000

Cash on hand 32,500

If (1) then: the effective interest rate is simplified to the coupon rate, and the actual cash received by Kaida can be calculated from the effective interest rate and the coupon rate.

Using the effective interest rate method to determine the present value of the future cash flow, it can be seen that the actual amount received is 314921 yuan.

Borrow: Bank Deposit 314921

Credit: Bonds payable - principal amount 300,000

Interest Adjustment 14921

If (2) the same.

If you don't understand it, it means that you don't understand the present value.