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Anonymous users2024-02-07Your title should be the title of that chapter, and the conditions given are not clear. However, 40% of the ** can constitute a significant impact, so it is treated as a long-term equity investment, and the equity method should be used if it has a significant impact.
5. Borrow: long-term equity investment - cost of 2 million.
Credit: Bank deposit of 2 million.
Under the equity method, when A makes a profit, the right to the corresponding share should be recognized.
Borrow: long-term equity investment - profit and loss adjustment million on a monthly basis is the same as 10,000.
Credit: investment income million.
Dividends should be distributed, and the book value should be written off.
Borrow: Dividends receivable of 400,000.
Credit: Long-term equity investment - profit and loss adjustment of 400,000.
The same goes for '02.
Borrow: Long-term equity investment - profit and loss adjustment 800,000.
Credit: Investment income of 800,000.
Borrow: Dividends receivable of 400,000.
Credit: Long-term equity investment - profit and loss adjustment of 400,000.
03 loss to make a reverse entry. Everything else is the same.
Borrow: Investment income of 200,000.
Credit: Long-term equity investment - profit and loss adjustment of 200,000.
Borrow: Dividends receivable of 320,000.
Credit: Long-term equity investment - profit and loss adjustment 320,000.
6. Borrow: 10,000 notes receivable.
Credit: Accounts receivable 10,000.
Debit: Interest receivable 150
Credit: Finance Charge 150
Borrow: Bank deposit 9200
Credit: Notes receivable 9200
Debit: Accounts receivable 10000
Credit: Short-term borrowing 10,000
7. Borrow: 13,000 fixed assets disposal
Accumulated depreciation of 80000
Bank deposit 7000
Credit: Fixed assets 100,000
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Anonymous users2024-02-06I am a single student in Wuxi, Jiangsu Province who is studying accounting, and the following is my answer, I hope it can provide you with a reference.
annual purchase. Borrow: 200 for tradable financial assets
Credit: Bank deposit 200
Dividends were distributed in 01.
Borrow: Dividends receivable 40
Credit: Investment income 40
Dividends were distributed in 02.
Borrow: Dividends receivable 40
Credit: Investment income 40
03 Dividends were distributed.
Borrow: Dividends receivable 32
Credit: Investment income 32
6. Receive a commercial draft.
Borrow; Notes receivable 10000
Credit: Accounts receivable 10000
Interest accrues quarterly. Debit: Notes receivable 150
Credit: Finance Charge 150
Maturity value of bills = 10,000 + 150 * 3 = 10,450 (yuan) discount interest = 1,450 * 8 % 4 * 2 = 418 (yuan) net discount amount = 10,450-418 = 10,032 (yuan) discount. Debit: Bank Deposit 10032
Finance Charges 418
Credit: Notes receivable 10450
The other party is unable to pay.
Debit: Accounts receivable 10450
Credit: Short-term borrowings 10450
7.Go into the cleanup.
Borrow: Fixed asset disposal 20000
Accumulated depreciation of 80000
Credit: Fixed assets 100,000
Obtain residual value income.
Borrow: Bank deposit 8000
Credit: Fixed assets disposal 8000
Pay the clean-up fee.
Debit: Fixed asset disposal 1000
Credit: Bank deposit 1000
Net profit or loss carried forward.
Borrow: Non-operating expenses 13,000
Credit: Fixed assets disposal 13000
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Anonymous users2024-02-051. Received an additional investment of 500,000 yuan from the state, including new fixed assets.
300,000 yuan, bank deposit.
200,000 yuan.
Borrow: bank deposit 200,000
Fixed assets 300,000
Credit: Paid-in capital 500,000
2. On January 1, after receiving the investment of Lianhua Company, Lianhua Company invested in a plant and a part of machinery and equipment, and the net value of the plant was 180,000 yuan and the machinery and equipment were 140,000 yuan. The original value of Lianhua's plant account was 230,000 yuan, and the machinery and equipment were 175,000 yuan.
Debit: fixed assets 320,000
Credit: Paid-in capital 320,000
3. On February 20, it accepted the Great Wall Company to invest 800,000 yuan in a certain proprietary technology, which was confirmed to be 100,000 yuan by expert evaluation.
Borrow: 100,000 intangible assets
Credit: Paid-in capital 100,000
4. On January 10, I borrowed a short-term loan from the bank.
200,000 yuan, monthly interest rate.
For. , the term is 3 months, and the interest is estimated on a quarterly basis.
Borrow: bank deposit 200,000
Credit: short-term loan 200,000
Debit: Finance Fee 4920
Short-term borrowing: 200,000
Credit: Bank Deposit 204920
5. On March 10, he borrowed a three-year loan of 1,000,000 yuan from the bank for the construction of a new plant.
Borrow: 1,000,000 projects under construction
Credit: Long-term borrowing.
6. On April 5, in accordance with the investment agreement, a transfer check was issued.
One piece, the amount of 200,000 yuan, as an investment in Hongyuan Company, the investment period is 10 years.
Borrow: long-term investment 200,000
Credit: Bank deposit 200,000
7. On May 10, the **20,000 shares issued by Company A were purchased with bank deposits as trading financial assets.
The transaction price per share is 8 yuan, and the related fees are 1,200 yuan.
Borrow: 160,000 for trading financial assets
Investment income 1200
Credit: Bank deposit 161200
8. On May 25, all 20,000 shares of Company A purchased on May 10 were sold at the expense of **.
Debit: bank deposit 170000
Credit: Transactional financing 160,000
Investment income 10000
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Anonymous users2024-02-04Borrow: Production cost - product A 14400 (160*90) product B 13500 (150*90).
Manufacturing cost 720 (8*90).
Management fee 180 (2*90).
Credit: Raw materials 28800 (320*90).
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Anonymous users2024-02-03That's it :
A total of 1 loan: production cost - product A 14400 (160*90) product B 13500 (150*90).
Manufacturing cost 720 (8*90).
Management fee 180 (2*90).
Credit: Raw materials 28800 (320*90) By: ceshimo |Level 6 | 2011-5-11 21:19
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Anonymous users2024-02-021. Borrow: 350,000 fixed assets are disposed of
Accumulated depreciation of 150,000
Credit: fixed assets 500,000
Borrow: 8000 fixed assets disposal
Credit: Bank deposit 8000
Borrow: bank deposit 380000
Credit: Disposal of fixed assets 380,000
Borrow: 22,000 fixed assets disposal
Credit: non-operating income 22,000
2. Borrow: 50,000 fixed assets disposal
Accumulated depreciation 1,400,000
Credit: fixed assets 1,450,000
Borrow: Disposal of fixed assets 2000
Credit: Bank deposit 2000
Borrow: bank deposit 15000
Credit: 15,000 fixed assets disposal
Borrow: Non-operating expenses 37,000
Credit: Disposal of fixed assets 37,000
3. Borrow: 30,000 fixed assets disposal
Accumulated depreciation of 50,000
Credit: Fixed assets 80,000
Borrow: 1500 fixed assets disposal
Credit: Bank deposit 1500
Debit: Bank deposit 1000
Credit: 1000 fixed assets disposal
Debit: Bank deposit 22000
Credit: Disposal of fixed assets 22,000
Borrow: Non-operating expenses 8500
Credit: Fixed assets disposal 8500
4. Borrow: 27,000 losses and losses of assets to be disposed of
Accumulated depreciation of 48,000
Credit: Fixed assets 75,000
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Anonymous users2024-02-01After identification, the upstairs answer is completely correct, and you can give the upstairs a score. It's not difficult.
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