Accounting entry questions, please give the correct answer if you know

1 Borrow: Fixed assets 100 0000

Credit: Paid-up capital - Changlin Group 100 0000

2 Borrow: Raw materials 14000

Tax Payable - VAT Payable (Input Tax) 2380 Credit: Accounts Payable 16380

3 Borrow: Production cost 40000

Manufacturing cost 7200

Management fee 20000

Credit: Employee compensation payable 67200

4 Borrow: cost of production - product A 9400

Manufacturing cost 400

Credit: Raw materials 9800

5 Borrow: Welfare Expenses Payable - Medical Expenses 180

Credit: Cash on hand 180

6 Borrow: Manufacturing Expense - Depreciation Expense 49400

Administrative expense - depreciation expense 30000

Credit: Accumulated depreciation 79400

7 Purchase: Borrow: 9000 for low-value consumables

Credit cash on hand 9000

Amortization for the first time.

Borrow: Amortization of low-value consumables 3000

Credit: Accumulated amortization of 3000

8 Borrow: Finance Expenses - Interest 23400

Credit: Withholding Expenses - Interest on Short-term Borrowing 23400

9 Borrow: Bank deposit 9360

Credit: main business income - B 8000

Tax Payable - VAT Payable (Output Tax) 1360

10 Borrow: 890000 items in stock

Credit: Production cost 890000

11 Borrow: Cost of main business 6400

Credit: 6400 items in stock

12 Borrow: Bank deposit 6400

Credit: Other receivables 6400

13 Borrow: Bank Deposit 6318

Credit: Other business income 5400

Tax Payable - VAT Payable (Output Tax).

14 Debit: Income tax expense 1,188,000

Credit: Tax Payable - Income Tax Payable 1,188,000

15 Debit: Profit Distribution - Undistributed Profit 98000 Credit: Profit Distribution - Dividend Payable 98000

Question 7 This depends on the actual situation.

If there is a mistake, please let it go!

For convenience, some I don't write the amount anymore.

1 Borrow: Fixed assets 100 0000

Credit: Paid-in capital 1,000,000

Borrow: 4000 for material procurement

Tax Payable – VAT Payable (Input Tax) 680

Credit: Accounts payable 4680

Borrow: production cost 40000

Manufacturing cost 7200

Management fee 20000

Credit: Employee compensation payable 67200

Too few marks and too many questions.

Agree with the above, but there should be a breakdown of management expenses, manufacturing expenses, and sales expenses.

1.Borrow: Production cost - product A 40000

Manufacturing cost 10000

Management fee 2000

Credit: Raw materials 52000

2.Borrow: production cost 300 000

Manufacturing cost 50 000

Credit: Employee compensation payable 350 000

3.Borrow: Production cost 60000

Credit: Manufacturing cost 60,000

Under the production business, it is required to make corresponding accounting treatment.

11.Borrow: Employee compensation payable 1160

Credit: cash on hand 1160

12.Debit: Finance expenses 5000

Credit: Bank deposit 5000

13.Borrow: Tax payable - income tax payable 5000

Credit: Bank deposit 5000

14.Debit: Accounts payable 5000

Credit: notes payable 5000

15.Debit: 1000 in advance

Credit: cash on hand.

16.Debit: Accounts receivable 122,500

Credit: main business income.

Tax Payable – VAT payable output.

Bank deposit 2500

17.Borrow: capital reserve 20,000

Credit: Paid-up capital 20,000

1. Borrow: bank deposit 10,000 loan: short-term loan 10,000

2. Borrow: bank deposit 200000

Credit: paid-in capital 2000003, borrow: materials in transit - A 90000-B 75000

Tax Payable - VAT Payable (Input Tax) 28050 Credit: Bank Deposit 1930504. Borrow: Materials in Transit - A.

B Loan: Bank deposit 800

5. Borrow: raw materials - A.

Loan B: Materials in transit - A.

B6. Borrow: accounts payable - Fengcheng Company 20,000 Loan: bank deposits 200007. Borrow: management expenses - office expenses 200

Credit: Cash 200

8. Borrow: raw materials 144500 Tax payable - VAT payable (input tax) 24480 Credit: Accounts payable 1689809. Debit:

Production cost - A 114100 credit: raw materials - A 63700 - B 50400

A batch of raw materials was purchased from Company M, and the price was 10,000, and the materials were inspected and received into the treasury, and the payment has not yet been paid.

Borrow: Raw Materials 10,000 Credit: Accounts Payable - Company M 10,000

Daily sales of 500 pieces of product A The price of each piece is 100 The cost is 60 The product has been sent out The cost is carried forward immediately The payment has been deposited in the bank.

Debit: Bank deposit 500*100=50000

Credit: main business income 50,000

Borrow: The cost of main business is 500*60=30000

Credit: Inventory goods - A commodity 30000

3.The power supply department notified that the electricity bill payable this month is 30,000, of which 25,000 are for the production workshop and 5,000 for the administrative department, and the payment will be made by bank transfer immediately.

Borrow: Production cost 25000

5000 for administrative expenses

Credit: Bank deposit 30000

The contract stipulates that the supply amount is 100,000, and the company will pay more than 60% of the total payment in advance through the bank, and the goods will be delivered immediately after acceptance.

Borrow: Bank deposit 60000

Credit: Accounts receivable in advance - Company D 100,000 * 60% = 60,000

More than 40% of the money received by Company D through bank transfer was received on the same day.

Debit: Bank deposit 100,000*40%=40,000

Accounts receivable in advance - 100,000 * 60% = 60,000 for company D

Credit: main business income 100,000

1. Debit: accounts payable 5800

Credit: non-operating income 5800

The explanation is as follows: when purchasing materials.

Borrow: raw materials.

Credit: Accounts payable.

At this time, it is the credit balance of accounts payable, and now the enterprise is unable to pay, that is, it is resold, so it is transferred from the debit side, so it is a loan of accounts payable. In addition, the amount payable by the enterprise does not have to be paid now, and the enterprise is equivalent to an extra amount of money out of thin air, which is recorded as non-operating income in the new standard and incorporated into the calculation of income tax (the old standard is recorded in capital reserve).

So, debit: accounts payable, credit: non-operating income.

2. The answer is 2.9 million yuan, which is explained as follows:

100,000 materials on credit.

Borrow: raw material 10

Credit: Accounts payable 10

At this time, the assets and liabilities increased by 100,000 at the same time.

Repay short-term loans of 200,000 yuan with bank deposits.

Borrow: Short-term borrowing20

Credit: Bank Deposit 20

At this time, the assets and liabilities were reduced by 200,000 at the same time.

Received the arrears of 150,000 yuan repaid by the purchasing unit and deposited it in the bank.

Borrow: Bank deposit 15

Credit: Accounts receivable 15

At this time, it is the internal change of the asset, which increases and decreases, and the total amount of assets remains unchanged.

Therefore, the total assets at the end of the period = 300 + 10-20 = 290 (10,000 yuan).

June 1.

Borrow: Pending property gains and losses 236

Credit: Non-operating expenses 236

June 8th. Borrow: Administrative fee 750

Cash on hand. Credit: Other receivables - Zhang Lan (I don't know how much money I borrowed).

June 12th.

Borrow: 3800 sales expenses

Credit: Bank deposit 3800

June 19th.

Borrow: other monetary funds--- deposit investment funds 420,000 loans: bank deposits 420,000

June 21.

Debit: Bank deposit 46000

Cash on hand 800

Credit: main business income 40,000

Tax Payable - VAT Payable (Output Tax) 68006/25.

Debit: Bank deposit 470000

Credit: Bills Receivable - Commercial Bills Receivable 470000

Borrow: Finance cost 470,000*

Credit: Bank Deposit 235

June 25th.

Borrow: 400,000 trading financial assets

Credit: Other monetary funds--- 400,000 investment funds deposited

(1) Borrow: Profit or loss on assets to be disposed of 236

Credit: Non-operating income 236

2) Borrow: Administrative expenses - travel expenses 750

Cash on hand (how much is the balance?) ）

Credit: Other receivables - Zhang Lan (750+ balance).

3) Borrow: sales expenses - exhibition fee 3800

Credit: Bank deposit 3800

4) Borrowing: other monetary funds - 420,000 investment funds deposited

Credit: Bank deposit 420000

5) Borrow: Bank deposit 46000

Cash on hand 800

Credit: main business income 40,000

Tax payable – VAT 6800 is due

6) Borrow: Bank deposit 469765

Finance Costs 235

Credit: Notes receivable 470,000

7) Borrow: Tradable financial assets - cost 400,000

Credit: Other monetary funds--- 400,000 investment funds deposited

1. Borrow bank deposits and short-term loans; 2. Borrow paid-in capital and borrow intangible assets; 3. Borrow fixed assets, input tax, and bank deposits. Too much, impatient.

But the total should be 25 * 200 = 5000 yuan? Why 5093?

Because the freight is included, but the freight can be deducted by 7%, it is 93% included in the cost, so it will be added by 93 yuan.

What does it mean that the input VAT amount is 857,850+7?

850 is the input tax of raw materials, 5000 * 17% = 850 7 is the input tax of freight, and the freight can be deducted by 7%. （100*7%）

Why is the lender a bank deposit? Why not notes payable? Freight receipts for all payments, transfer cheque stubs and material inspection receipts, etc. - doesn't this sentence reflect the bill payable?

Because it is paid by transfer check, it involves a transfer check, which is a demand payment ticket, which directly reduces bank deposits and does not belong to notes payable.

Why 5093?

5093 = 25 * 200 + 100-7 (100 should be included in the cost of raw materials, -7 is minus 100 * input tax).

What does it mean that the input VAT amount is 857,850+7?

7 is the input tax added to the freight mentioned above.

Why not notes payable?

Children's shoes, the title is very clear, the stub of the transfer check, of course, the form of payment is the transfer check, so the lender is also the bank deposit. If the question wants to test your bills payable, it will generally indicate that the above amount has been issued with words such as bank draft or bank acceptance draft.

If you have any questions, please feel free to ask!

She silently watched the advertisement repeat itself, and excused herself to be Jingjing.

A sales method with a sales return condition.

A reasonable estimate should be made based on the past experience of the enterprise, and the revenue recognized at the time of delivery of goods cannot be reasonably estimated if the return rate cannot be reasonably estimated.

What you are talking about is a reasonable estimate of the return rate of the business, and the specific entry can do this1When the air conditioner is issued.

Debit: Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable output.

2.Estimate the time of return.

Borrow: main business income.

Credit: Cost of Principal Operations.

Projected liabilities. 3.When the actual return occurs (if the actual return is greater than the expected return), the debit: the inventory of the item.

Tax Payable – VAT payable output.

Projected liabilities. Main business income.

Credit: Accounts receivable.

Cost of Principal Operations.

Time is limited, and the specific amount is not indicated, so you should be able to see it.

According to the title, it is stated that the provision of the estimated liabilities in the previous period is insufficient, and the actual return is greater than the estimated return amount, and it is only necessary to write off the estimated liabilities accrued in the previous period when the actual return is made in the current period, and the excess part can be included in the sales return, and the entries are as follows:

Sales revenue of returned products in the current period (tax included) = 35*

Sales revenue of returned products in the current period (excluding tax) = 35*

Output tax payable for the current period =

The cost of sales of the returned products in the current period = 35 * 99225 = 3472875

Reverse the sales revenue of the returned goods, borrowing: product sales revenue 4961250

Tax payable - VAT - output tax.

Credit: Accounts receivable.

Restocking, debit: Inventory item 3472875

Credit: Cost of Product Sold 3472875

Offset the original projected amount of liabilities, debit: Projected liabilities 28350

Credit: 28350 from product sales revenue