Accounting knowledge, help. Thank you, in a hurry.

You are a bit confused about this question, what does it mean to have a dividend receivable - 1 million? Lost 1 million? Or does it mean that the dividend receivable is 1 million, and 1 million is preceded by a dash rather than a minus?

Also, how can you make that entry unevenly? 2 million on the debit and 1 million on the credit. What does it mean that long-term equity investment comes in another 1 million?

Does it mean an additional investment? Or does the investee increase the investment as a dividend distribution? I probably guess that your fan is not the investee to distribute profits, including 1 million cash dividends, so that you have to do 1 million dividends receivable, and the other 1 million additional 1 million shares of the investee dividends to increase long-term equity investment, so:

Borrow: dividends receivable of 1 million, long-term equity investment of 1 million, loan: investment income of 2 million.

Investment income transferred to undistributed profits: borrow: investment income 2 million, credit:

Profit distribution - undistributed profit 2 million. After the reversal, the assets are not reduced, and the investment income is a profit and loss account, which is transferred to equity. Before the entries are made, the total assets are 2 million yuan, the total liabilities are 1 million yuan, and the owner's equity is 1 million yuan.

After the entries are completed, it becomes a total asset of 4 million yuan, a total liability of 1 million yuan, and an owner's equity of 3 million yuan. There is no such thing as the asset of 2 million that you said ran into the equity, and the investment income is a profit and loss account, not an asset account.

Dividends receivable. 1. Borrow: dividends receivable of 1 million.

Credit: Investment income 100

Received investment. 2. Borrow: bank deposit of 1 million.

Credit: Paid-in share capital of 1 million.

If a dividend is declared but a cash dividend has not yet been paid.

Borrow: Dividends receivable.

Credit: Investment income.

In the event of a cash dividend.

Borrow: Bank deposit.

Credit: Dividends receivable.

3. Long-term equity investment comes in.

Borrow: Bank deposit.

Credit: Long-term equity investment.

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Unit (10,000 yuan).

Operating income = 15700-200 = 15500

Total profit = 3398-156 = 3242

Income tax: current period = (3242 + 20 + 400 + 100-200-60 + 56) * deferred tax assets = 150-25 = 125

Deferred tax liabilities = 60-10 = 50

Income tax expense=

Net Profit =

Hello, the correct answer should be.

10（p/a，10%，10）（p/f，10%，4）-25（p/a，10%，4）

There are formulas for all of these problems.

1. A batch of goods is sold, the price is 500,000 yuan, the value-added tax is 10,000 yuan, the money is deposited in the bank, and the actual cost of the batch of goods is 10,000 yuan.

Borrow: Bank deposit.

Credit: main business income 50

Tax Payable – VAT payable (output tax).

Borrow: Cost of main business.

Credit: Inventory of goods.

2. The wages payable this month are 1.74 million yuan, including 1.2 million yuan for production workers, 100,000 yuan for workshop management personnel, 140,000 yuan for factory management personnel, and 300,000 yuan for sales personnel.

Borrow: Production cost 120

Manufacturing Costs 10

Administrative Expenses 14

Selling Fee 30

Credit: Employee Compensation Payable 174

3. The cost of self-used intangible assets was amortized 640,000 yuan this month.

Borrow: Administrative Expenses 64

Credit: Accumulated amortization 64

4. The urban maintenance and construction tax payable this month is 50,000 yuan, and the education surcharge is 10,000 yuan: business tax surcharge.

Credit: Tax Payable - Sales Tax Payable 5

Taxes payable – Education surcharge is payable.

5. Pay the employee salary after deducting the withholding and payment of 50,000 yuan of individual income tax to the employee loan: employee salary payable 174 Credit: tax payable - personal income tax payable 5 Cash (or bank deposit) 1696. Transfer a long-term equity investment to the outside world, and deposit 2.1 million yuan received in the bank.

Acquired on January 10, 2011 at a cost of $2 million, the cost method was used to account for impairment without provision for impairment.

Borrow: bank deposits 210 loans: long-term equity investment 200 investment income 102, the preparation of accounting entries for income tax payable in 2009 of company A accounting profit = 1550 + 16 + 22 + 50 + 10 + 10 million yuan) income tax payable = 341 * 25% = 10,000 yuan).

Borrow: Income Tax Expense 70 Credit: Tax Payable – Income Tax Payable 70

3. Prepare income statement.

1. Borrow: Bank deposit.

Credit: main business income 50

Tax Payable – VAT payable (output tax).

Borrow: Cost of main business.

Credit: Inventory of goods.

2. Borrow: production cost 120

Manufacturing Costs 10

Administrative Expenses 14

Selling Fee 30

Credit: Employee Compensation Payable 174

3. Borrow: management expenses 64

Credit: Accumulated amortization 64

4. Borrow: business tax surcharge.

Credit: Tax Payable - Sales Tax Payable 5

Taxes payable – Education surcharge is payable.

5. Borrow: Employee remuneration payable 174

Credit: Tax Payable – Personal Income Tax Payable 5

Cash (or bank deposit) 169

6. Borrow: bank deposit 210

Credit: Long-term equity investment 200

Return on investment 10

2. Prepare the accounting entries of the income tax payable by Company A in 2009.

Accounting profit = 1550 + 16 + 22 + 50 + 10 + 10,000 yuan).

Income tax payable = 341 * 25% = 10,000 yuan).

Debit: Income tax expense 70

Credit: Tax Payable – Income Tax Payable 70

3.Income Statement:

Item Number of months.

1. Main business income 1, [= beginning].

Less: Cost of main business 1, [= 1085+ at the beginning of the period.]

Main business tax and surcharge [= 15+ at the beginning of the period

2. Profit of main business (loss is listed with "").

Add: Profit from other operations (loss is listed with " ") [= 16-10 at the beginning of the period].

Less: Operating expenses [= 34+30 at the beginning of the period].

Management Fee [= Beginning 21 + 14 + 64].

Financial expenses [= 52 at the beginning of the period].

3. Operating profit (loss is listed with " ").

Add: Investment income (loss is listed with " " sign) [= 22+10 at the beginning of the period].

Non-operating income [= Beginning].

Less: Non-operating expenses.

4. Total profit (total loss is listed with " ").

Less: Income tax.

5. Net profit.

200,000 of the due short-term borrowings will be repaid with bank deposits;

Borrow: short-term borrowing 200,000

Credit: Bank deposit 200,000

On the same day, a batch of materials A was purchased from enterprise A, and the goods have been inspected and received in the warehouse, and the price of 80,000 yuan has not been paid (excluding VAT).

Borrow: Raw material --- A material 80000

Credit: Accounts payable 80000

day, withdraw 10,000 yuan in cash from the bank;

Borrow: cash in hand 10,000

Credit: Bank deposit 10000

The previous receivable of 70,000 yuan from enterprise B has been deposited in the bank;

Debit: Bank deposit 70000

Credit: Accounts receivable--- B enterprise 70,000

On the same day, it received a car invested by investor B as capital, and the value confirmed by both parties was 150,000 yuan;

Borrow: fixed assets--- 150,000 cars

Credit: Paid-up capital 150,000

borrowed 500,000 yuan from the bank with a repayment period of 3 years;

Borrow: Bank deposit 500,000

Credit: Long-term loan 500,000

1. Borrow: short-term loan Loan: bank deposit 2000002. Borrow:

Raw Materials Credit: Accounts Payable 800003, Loan: Cash in Inventory Credit:

Bank Deposits 100004, Borrow: Bank Deposits Credit: Accounts Receivable 700005, Borrow:

Fixed Assets Loan: Paid-in Capital 1500006. Borrow: Bank Deposit Loan:

Long-term borrowing 500,000