Questions about accounting! A little question about accounting!

Provision for bad debts accrued at the end of 2006: 1,200,000 * 3% = 36,000

In October 2006, the accounts receivable of 12,500 yuan that had been recognized as unrecoverable was treated as bad debts", and the accounting entries were debited: bad debt provision 12,500

Credit: Accounts receivable 12500

Therefore, at the end of 2006, the provision for bad debts should be made: 36000-(24000-12500)=24500

Provision for bad debts accrued at the end of 2007: 1,000,000*3%=30,000

In February 2007, the accounts receivable of 3,000 yuan that had been written off as bad debts in the previous year were recovered, and the accounts receivable were debited: 3,000

Credit: Provision for bad debts 3000

Borrow: Bank deposit 3000

Credit: Accounts receivable 3000

Therefore, the provision for bad debts that should be written off in 2007 is 30,000-(36,000 + 3,000) = -9,000

If you're asking about an accounting license. It's still relatively simple.

All kinds of accounting certificates are used nationwide, but there are differences in the laws and regulations in some places. Pay special attention to this.

The accounting qualification certificate is the most basic qualification, but it is difficult to find a job. Unless you have someone you know. Or something.

It is recommended that you work hard to take the exam and not be satisfied with the accounting qualification certificate.

In 2006, the provision for bad debts of accounts receivable should be supplemented: 1.2 million * 3% (24000 12500).

In 2007, the provision for bad debts of accounts receivable should be written off: (1.2 million * 3% + 3000) 1 million * 3%.

If it should be credited to "cash", it is mistakenly credited to "bank deposit", it may be that the voucher is made wrong or the account is wrong, check the voucher to find out the voucher involving "cash" and "bank deposit", and see if the voucher is wrong or the accounting is wrong.

200 of the cash disbursement was used as a bank deposit. First look for the bank statement, check it with the "bank deposit" account, and then respond to the problem of finding the "cash" account. Borrow: Bank deposit.

Credit: Cash.

I think you have a mistake in the cash and bank deposit accounts, you can go to the bank to make a statement first, and then come back and check the bank account and you will find that it is wrong.

Then just adjust the account.

This should be easy to check, look for cash and bank deposit vouchers, to see if there is a 200 yuan string account?

See if the cash receivable is credited to the bank, and the receivable bank is credited to cash.

First of all, not all asset impairment losses can be reversed, such as fixed assets and long-term equity investments, etc., which cannot be reversed after confirmation.

According to the entries, assuming that it is an asset impairment loss account carried forward at the end of the year, because there is no balance in this account at the end of the year, the credit and loan of this account are netted, and after the balance appears, the account is reversed and the profit of the year is borrowed or credited.

The asset impairment loss you asked about decreases and the profit does increase, but this entry is an increase in asset impairment and a debit balance appears.

VAT = 32960

Business tax = 100,000 * yuan.

The input VAT of small-scale taxpayers cannot be deducted.

1. The value-added tax payable by the enterprise on the sale of clothing = 32,960 * yuan.

2. The business tax payable by the enterprise for the transfer of the plant = 100,000 * 5% = 5,000 yuan.

That's it. In order to explain more clearly, and also for the unspoken rules, it is explained as follows:

1. Sales output tax = and the price indicated on the ordinary invoice is 32,960 yuan converted into a tax-exclusive price) * 3%.

Small-scale taxpayers are not eligible to deduct input tax.

2. For the sale of immovable property, the business tax rate is 5%. Therefore, 100,000* should be used to calculate the business tax payable.

So. 1. The value-added tax payable by the enterprise on the sale of clothing is 960 yuan.

2. The business tax payable by the enterprise for the transfer of the plant is 5,000 yuan.

According to the company's system, the 6 million yuan in the third quarter of 2017 has been fully recovered in the first quarter of 2018! In the fourth quarter, 20% of the 8 million yuan has not been recovered, that is, 1.6 million yuan, and this part of the accounts receivable will be included in the first quarter of 2018, plus the accounts receivable in the first quarter 1000 multiplied by 80% is 9.6 million yuan!

1. How can an enterprise invest in foreign units with fixed assets, resulting in an increase in assets and a decrease in assets?

Fixed assets decreased and long-term investment increased.

2. Why does using the surplus reserve fund to make up for employee welfare expenses increase liabilities and reduce owners' equity?

The --- of using the surplus reserve fund to make up for employee welfare expenses should be a decrease in owners' equity and an increase in liabilities.

The entry should be:

Borrow: surplus reserve.

Credit: Employee Benefits.

3. Why does the investee's withdrawal of surplus reserve not affect the owner's equity of the investee, hence the name is the equity method, that is, the long-term equity investment of the investee is based on the proportion of the investee's equity share to calculate the book value of the long-term equity investment. The withdrawal of surplus reserve by the investee is only a change in the internal account of its shareholders' equity, which is transferred from the profit of the current year or undistributed profit to the capital reserve, and the owner's equity has not changed. Therefore, the share of shareholders' equity corresponding to the investment unit will not change, so it will not affect the owner's equity of the investment unit.

1.It depends, if the amount of the expense you say is not large, it can be recorded in 11 years, on the contrary, if the amount is relatively large, according to the accrual principle, it must be included in the 10-year expense. Therefore, if it is relatively large, you must get the invoice for this fee in advance, otherwise you will have to pay more tax when the income tax is settled.

2. It is not necessary. Because after filling out the loan form, you have already recorded the relevant content on the account book based on this list, so whether you ask them to make an IOU again or not, the account book has already shown that they have borrowed money from the company. (See sub-ledgers).

3.No matter which number you are talking about, in short, there is one point, that is, when you accrue the monthly salary this year, the actual amount of the salary payable to the employee is the basis, and do not use the actual number. Because the actual number has been deducted from social security, individual income tax, etc., and some of them are also borne by the company and belong to the scope of salary, so the total amount of accrual in this year should be used as the basis.

4.According to the provisions of the individual income tax law, in addition to the year-end one-time bonus separately calculated and paid individual income tax, other monthly, quarterly, semi-annual bonuses, as well as all kinds of meal allowance, telephone bill subsidy, transportation, housing subsidy, must be counted into the total salary to pay individual income tax, of which the tax basis can be deducted, the state stipulates that the five insurances and one housing fund do not need to pay tax. Therefore, if the tax is found out, of course, the tax must be paid.

5.There is no need to pay tax, the reason is that the total salary of this employee is less than the threshold of 2,000 yuan after deducting statutory social insurance, so it is exempt.

1. This is related to the audit and the company's system, generally speaking, the expenses reimbursed by employees can be processed within half a year, and the company's own expenses cannot be processed across periods. It depends on whether the audit is very strict. It's best to deal with it on the spot.

2. No, there should be no problem with this hanging on other receivables, because it does not affect the profit and loss statement, so the audit generally does not matter, unless the amount is huge.

3. Generally, it is obtained according to a percentage of the total salary4. If it is checked, it will be required to make up the payment, and if it is not checked, it will not be paid. However, if the audit is serious, it can generally be found, unless other names are used in the accounting, other invoices, etc.

5. No, after deducting social security, the taxable salary is less than 2,000 yuan, and there is no need to pay tax.

1. It can be credited to the account.

2. No. 3. According to the total salary.

4. It needs to be paid, if it is issued according to the year-end bonus, it is calculated that it is not to be paid, and the year-end bonus is according to the monthly average.

5. No.

1.Assets refer to the economic resources owned by an enterprise as a result of past transactions or events. Wrong.

2.If the conditions for revenue recognition are not met in the after-sales review of the goods sold, the enterprise should recognize it as revenue in accounting, and this practice follows the accounting information quality requirements (C.).substance over form)

3.The following assets that should be recognized as enterprise assets are (a.)Financing leased equipment bMode of operation rents out equipment cCommissioned processing materials) multiple choices.

1. False Assets refer to the economic resources owned or controlled by the enterprise due to past transactions or events, and there is less control.

2、c.Substance over form.

3\a.Financing leased equipment bMode of operation rents out equipment cConsignment of processing materials.

Assets Assets are resources that have been formed by past transactions, events, and are owned or controlled by the business and are expected to bring economic benefits to the business. One is not right.