Two accounting questions 20, two accounting multiple choice questions?

Realized income of 200,000 yuan: output tax 20 * 17% = 10,000 yuan.

Purchase parts 100,000 yuan: obtain input tax 10 * 17% = 10,000 yuan.

Purchase of machinery and equipment: The input tax amount can be deducted according to the increase in the current period. (2+3)*17%=10,000.

The payment of wages is not related to VAT.

Therefore, the amount of VAT payable in the current month = - (10,000).

I don't know about VAT,.

The basic salary, overtime pay, and comprehensive bonus shall be combined and levied according to the "income from wages and salaries".

Provincial-level people's **, *** and Chinese units above the army level of the People's Liberation Army, as well as foreign organizations and international organizations issued by science, education, technology, culture, health, sports, environmental protection, etc., are exempt from individual income tax.

Because the science and technology of the provincial people's ** method is nearly 1,000 yuan exempt.

Personal income tax. The income obtained by individuals from the provision of patent rights, trademark rights, copyrights, non-patented technologies and other concession rights is one of the taxable income (royalty income) listed in Article 2 of the Individual Income Tax Law, and shall be subject to individual income tax in accordance with the law. The tax calculation method is as follows:

If the taxpayer's income does not exceed 4,000 yuan each time, 800 yuan of expenses shall be deducted; If it is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance will be the taxable income. The applicable tax rate is 20%.

Therefore, the amount of individual income tax payable on the transfer of patent = 50,000 * (1-20%) * 20% = 8,000

The interest on treasury bonds and financial bonds issued by the state is exempt from individual income tax, so the interest on treasury bonds of 1,000 yuan is exempted.

1: On June 9, it received an advance payment of 60,000 yuan from Company B.

Borrow: Bank Deposits 60000 Credit: Advance Receivables -- Company B 600002:

On June 19, when the goods were issued to Company B in accordance with the provisions of the contract, the following debit: accounts receivable--- 117,000 for Company B

Credit: main business income 100,000

Tax payable--- VAT payable (output tax) 17000 Loan: Accounts receivable in advance--- Company B 60000 Credit: Accounts receivable--- Company B 600003: Received the payment from Company B.

Borrow: Bank Deposit 57000 Credit: Accounts Receivable--- Company B 57000

On the 9th of the month, he received an advance payment of 60,000 yuan from Company B.

Borrow: Bank deposit of 60,000.

Credit: Accounts receivable in advance 60,000.

When the goods are shipped to Company B in accordance with the contract on the 19th of the month.

Debit: Accounts receivable 57000

Advance receivables 60000

Credit: main business income 100,000

Tax payable increased (output) by 17,000

3.Received the payment from Company B.

Debit: Bank deposit 57000

Credit: Accounts receivable 57000

According to the requirements of internal control of cash in hand, cashiers shall not be concurrently responsible for auditing, keeping accounting files, and registering income, expenditure, expenses, claims and debts. So choose C for 9 questions.

According to different account classifications, the main business income account is under the profit and loss account, which accounts for the business of the financial results of the enterprise, so it belongs to the results account, so 10 questions choose D.

Question 1: [Knowledge points of this question: Recognition of revenue and cost according to the percentage of completion method].

1) Completion progress at the end of 2007 = 15000 75000 100% = 20%.

2) Completion progress at the end of 2008 = 60000 80000 100% = 75%.

3) Labor income to be recognized in 2007 = 95,000 20% = 19,000 (yuan).

4) Labor income to be recognized in 2008 = (95000 + 5000) (75%-20%) = 55000 (yuan).

5) Labor costs to be recognized in 2008 = 80,000-15,000 = 65,000 (yuan).

Knowledge points] (1) Accounting treatment of non-monetary asset exchange; (2) Accounting treatment of long-term equity investment; (3) Recognition and write-off of excess losses on long-term equity investments.

1) Tax included in the tax of the invested products** = 200 17% = 234 (10,000 yuan).

Tax-included products ** = 180 17% = 10,000 yuan).

Company A accounts for the proportion of company B's ** = 1000 20% = 200 (10,000 yuan).

Borrow: Long-term equity investment – cost 200

Capital reserve 34

Credit: 200 items in stock

Tax payable – VAT payable (output tax)34

2) 600 20% = 120 (10,000 yuan).

Borrow: Long-term equity investments – profit and loss adjustment 120

Credit: Investment income 120

3) 2200 20% = 440 (10,000 yuan).

Borrow: Investment income 440

Credit: Long-term Equity Investments - Profit and Loss Adjustment 320

Long-term receivables 80

Projected liability 40

4) 1000 20%=200 (10,000 yuan).

Debit: Projected liability 40

Long-term receivables 80

Long-term equity investments – profit and loss adjustment 80

Credit: Investment income 200

2 When investing.

Borrow: Long-term equity investment 234

Credit: main business income 200

Tax payable – VAT payable (output tax)34

Borrow: Cost of Principal Business 180

Credit: Inventory goods 180

2) Borrow: Long-term equity investment - profit and loss adjustment 120 Loan: investment income 120

3) Borrow: Investment income 440

Credit: Long-term equity investment – cost 234

Profit and loss adjustment 120

Long-term payables 80

Projected liabilities 6 are registered for reference and disclosed in the statements (4) Debit: Projected liabilities 6

Long-term payables 80

Long-term equity investments – profit and loss adjustment 114

Credit: Investment income 200

3 and 4 are the treatment of excess losses, first reversing the book value of long-term equity investments, reducing them to 0, then reducing long-term payables and projected liabilities, and recovering projected liabilities first.

The first question should be correct.

The current accounting method is double-entry bookkeeping.

Double-entry accounting, i.e., credit and debit accounting.

The current policy is to use double-entry bookkeeping, except for some public institutions and ** departments.

Second topic. Financial accounting report refers to the written documents prepared and provided by the unit to reflect the financial position of the unit on a specific date and the operating results and cash flow of a certain accounting period according to the audited accounting books and records and relevant information.

These two questions are incorrect.

1.If the fixed assets are scrapped and disposed of in advance, the depreciation that has not yet been withdrawn will not be supplemented? For example, a computer is used for 12 years, and 1,000 are withdrawn every month... Then it broke after 6 months. So isn't it a virtual asset if you don't mention saving 6,000?

Depreciation that has not been fully withdrawn will not be withdrawn. There is no problem of virtual assets, but the cost of fixed assets is higher when carrying forward the current profit and loss.

2.A company's salary statement shows 500,000 yuan, 20,000 allowances, 10,000 subsidies, 300,000 bonuses, 20,000 benefits, 50,000 deductions, and 800,000 actual amounts. A:

What does 850,000 mean by the actual amount? Answer: The actual amount is the actual cash payment of 800,000:

The employee salary was 850,000 yuan, 50,000 yuan was deducted, and 800,000 yuan was actually paid.

Hope it helps.