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1) On 12/18/09, the house was purchased.

Borrow: Fixed assets – house 18000000

Credit: Bank deposit 18000000

2) On December 31, 10, depreciation was accrued.

Annual depreciation amount = (1800-60) 20 = 87 (10,000 yuan) loan: other operating costs 870000

Credit: Accumulated depreciation of investment real estate 870,000

3) On December 31, 11, depreciation was accrued.

Debit: Other operating costs 870,000

Credit: Accumulated depreciation of investment real estate 870,000

4) On December 31, 11, an impairment provision was made.

Impairment provision for investment real estate = (1800-87 2) - 1500 = 126 (10,000 yuan).

Borrow: asset impairment loss 1,260,000

Credit: Provision for impairment of investment real estate 1,260,000

5) On December 31, 12, depreciation was accrued.

Annual depreciation = (1500-60) 18 = 80 (10,000 yuan) borrow: other business costs 800,000

Credit: Accumulated depreciation of investment real estate 800,000

1 borrow: fixed assets 1800

Credit: cash on hand 1800

2 Borrow: Other operating costs 87

Credit: Accumulated depreciation 87

3 Ibid. 4. Borrow: asset impairment loss 126

Credit: Provision for impairment of fixed assets 126

5 borrow: 80 for other business costs

Credit: Accumulated depreciation 80

On the day, 300 pieces of A products were sold to Hongwei Factory, with a unit price of 170 yuan, and 150 pieces of B products, with a unit price of 150 yuan, with a total payment of 73,500 yuan and a value-added tax of 12,495 yuan, which had been received and deposited in the bank.

On the same day, it received $11,700 from sales receivable from the previous month and deposited it in the bank.

On the same day, 800 pieces of product B were sold to Red Star Company, each priced at 150 yuan, totaling 120,000 yuan, and the special VAT invoice indicated that the VAT amount was 20,400 yuan, but the payment was not received.

6,000 yuan was paid for advertising by bank deposit.

On the same day, 4,000 kilograms of material A were sold, the price per kilogram was 8 yuan, the special VAT invoice indicated the value-added tax amount of 5,440 yuan, and a two-month commercial draft with a face value of 37,440 yuan was received. The unit cost of material A is 6 yuan.

$3,000 was used to pay the transportation and miscellaneous charges borne by the sale of the products by bank deposit.

The production cost of the products sold this month is carried forward, the unit production cost of product A is 120 yuan, and the unit production cost of product B is 100 yuan.

The city maintenance and construction tax payable this month is 980 yuan, and the education fee is 420 yuan.

1. Borrowed: fixed asset source 560

Tax Payable - VAT Payable (Input Tax).

Credit: Bank deposits.

3. Borrow: 600 projects under construction

Tax Payable DAO - VAT Payable (Input Tax) 102 Credit: Bank Deposits 702

4. Borrow: construction in progress 3

Credit: Bank Deposit 3

5. Borrow: 603 fixed assets

Credit: Construction in progress 603

6. (603-3) 50,000 * 720 = 10,000 yuan).

1. Borrow: Fixed assets 560

Tax Payable VAT (input tax) payable

Credit: Bank deposits.

2. Borrow: 600 projects under construction

Tax Payable VAT (input tax) payable 102

Credit: Bank Deposit 702

3. Borrow: construction in progress 3

Credit: Bank Deposit 3

4. Borrow: Fixed assets 603

Credit: Construction in progress 603

5. A: (560-20) 10 = 54 (10,000 yuan) B: (603-3) 50,000 * 720 = 10,000 yuan) borrow: management expenses.

Credit: Accumulated depreciation.

According to the principle of lower net realizable value and cost.

Product A: 500 + 300 + 30-820 = 10 Borrow: asset impairment loss - provision for inventory decline 10 Credit: provision for inventory decline 10

Product B: Confirm separately according to whether there is a contract or not.

Contract part cost: 1000+

No contract cost: 1000 + 80-1030 = 50 Loan: asset impairment loss - provision for inventory decline 40 Credit: Provision for inventory decline 40

Loan: Asset impairment loss - provision for decline in value of inventories 50 Credit: provision for decline in value of inventories 50

After the amount is restored, it will be reversed and the opposite entry will be made.

1. Issued commissioned processing materials (two du

The accounting treatment is the same).

Borrow: commissioned processing DAO materials - enterprise B 1000000 loan: special raw materials 1000000

There are differences in the following treatments.

2. If the batch of materials is sold directly after recovery, the consumption tax will be included in the cost of materials

Borrow: Commissioned processing materials - B enterprise 280000

Tax - VAT payable (input tax) 26,000 credit: bank deposit 306,000

Take back the consignment materials.

Borrow: 1,280,000 items in stock

Credit: Entrusted Processing Materials-B Enterprise 12800003. If the materials are used for continuous production of taxable consumer goods after recovery, the consumption tax shall be included in the tax payable:

Pay processing fees and taxes.

Borrow: commissioned processing materials - enterprise B 200000

Tax Payable - VAT Payable (Input Tax) 26000 Tax Payable - Excise Tax Payable 80000

Credit: Bank deposit 306000

Recovered Materials: Borrow: Raw Materials 1,200,000

Answer: The core source of this question is whether the cost of consumption tax should be recorded.

1) Borrow: 1.28 million goods in stock.

Tax payable - VAT payable (input tax) million.

Credit: bank deposits million.

2) Borrow: 1.2 million entrusted processing materials.

Tax payable - VAT payable (input tax) million.

Tax payable - Consumption tax payable 80,000 yuan.

Credit: bank deposits million.

I really don't know this question of yours, I don't understand it. Only those who study this major can help you.

If directly to the bai

External sales, commissioned processing.

The consumption tax charged by DU units cannot be deducted from DAO.

Borrow: Entrust the processing materials.

Credit: Bank deposits.

If it is used for the continuous production of taxable consumer goods, the consumption tax collected by the consignment processing unit is deductible.

Borrow: commissioned processing materials.

Tax Payable – Excise tax payable.

Credit: Bank deposits.

** Transfer to cleanup.

Debit: Fixed asset disposal 28700

Accumulated depreciation 57300

Credit: Fixed assets 86000

Proceeds from the sale.

Debit: Bank deposit 20000

Credit: Fixed assets disposal 20000

Clean-up fees are paid in cash.

Debit: Fixed asset disposal 150

Credit: Cash on hand 150

Carry forward the net loss of liquidation.

Borrow: Non-operating expenses 9850

Credit: Fixed assets disposal 8850

Tax payable - 1000 (20000*5%) of business tax payable

Debit: Accumulated depreciation 57300

Disposal of fixed assets 28700

Credit: Fixed Assets 86000: Bank Deposits 19850 (20000-150).

Credit: Tax payable - Sales tax 1000

Disposal of fixed assets 18850 borrowed: non-operating expenses 9850

Debit: Fixed asset disposal 29700

Accumulated depreciation 57300 Credit: Fixed assets 86000 Loan: bank deposits 20000

Credit: Fixed assets disposal 20000

Debit: Fixed asset disposal 150

Credit: Cash 150

Borrow: Disposal of fixed assets 20,000 * 5% = 1,000 Credit: Taxes payable 1,000 (the last one is business tax) 20,000 - (86,000-57,300) - 150-1,000 = -9,850 Borrow:

Non-operating expenses 9850

Credit: Fixed Assets Disposal 9850

In the year, the actual value-added tax payable by Company A in the current month is 350,000 yuan, the consumption tax payable is 150,000 yuan, the business tax payable is 100,000 yuan, the tariff is 80,000 yuan, and the income tax is 60,000 yuan

Suppose the urban construction tax rate is 7%, the education fee surcharge is 3%, and the local education fee is 2%.

Urban maintenance and construction tax = (350 000 + 150 000 + 100 000) * 7% = 42 000 yuan.

Education surcharge = (350,000 + 150,000 + 100,000) * 3% = 18,000 yuan.

Local education surcharge = (350 000 + 150 000 + 100 000) * 2% = 12 000 yuan.

2. An enterprise sells 100 pieces of goods on October 8, 2005, the price indicated on the special VAT invoice is 10,000 yuan, and the value-added tax amount is 1,700 yuan. It is assumed that VAT is not taken into account when calculating the cash discount.

If the buyer pays the full payment on October 24, 2005, the actual amount received by the enterprise is ( ) yuan. Ask for more details!

The company took 16 days to make the payment and received a 1% discount (the cash discount condition of the question was incorrect, it should be 2 10, 1 20, n 30).

The actual amount received is: 10 000 * (1-1%) + 1 700 = 11 600 yuan.

When selling goods:

Debit: Accounts receivable 11 700

Credit: Income from main business 10 000

Credit: Tax Payable - VAT Payable (Output Tax) 1 700

Receipts: Borrow: Bank Deposits 11 600

Debit: Finance fee 100

Credit: Accounts receivable 11,700

1. All accounts payable = detailed credit balance of accounts payable + detailed credit balance of prepaid accounts = 33 + 5 = 38

Prepaid Accounts = Detailed debit balance of prepaid accounts + Detailed debit balance of accounts payable - Corresponding bad debt provision (if there is none, it can not be written).

The debit side of accounts payable is relative to the prepaid accounts, and the credit side of the prepaid accounts is relative to the accounts payable.

Therefore, the closing balance of accounts payable = 33 + 5 = 380,000 yuan.

The closing balance of prepaid accounts = 20 + 7 = 270,000 yuan.