Help solve an accounting problem, and the accounting master will help to do the problem

Assuming that the unit price is not the unit price without tax, if the unit price including tax you can work backwards, don't say that you won't ......Buy buttons. Borrow: Raw materials 30

Debit: Tax Payable - VAT Payable - Input Tax 30*

Credit: Bank deposit 30*

Sell clothes. Debit: Bank deposit 50*11*

Credit: sales revenue 50*11

Credit: Tax Payable - VAT Payable - Output Tax 50 * Button cost carried forward.

Borrow: manufacturing costs.

Credit: raw materials.

When purchasing buttons.

Borrow: Raw material - button 30

Tax Payable - VAT Payable (Input Tax).

Credit: cash on hand.

When using buttons.

Borrow: Production Costs 12

Credit: Raw Materials - Buttons 12

After the clothes are made.

Borrow: Inventory of goods.

Credit: Production costs.

Manufacturing costs. When selling clothes.

Borrow: Cash on hand 627

Credit: main business income 550

Tax Payable - VAT Payable (Output Tax) 77

Carry over the cost of clothes.

Borrow: Cost of main business.

Credit: Inventory of goods.

Some of them are incomplete due to insufficient data

1. Borrow: other monetary funds - promissory note 250,000

Credit: Bank deposit 250,000

2. Borrow: 200,000 raw materials

Tax payable - VAT payable (input tax) 32,000 credit: other monetary funds - promissory note 232,000

3. Borrow: other monetary funds - 150,000 foreign deposits Loan: 150,000 bank deposits

4. Borrow: 100,000 raw materials

Tax payable - VAT payable (input tax) 16,000 bank deposit 34,000

Credit: Other Monetary Funds - 150,000 Deposits in Other Cities

The second big question. 1. Use the cross-out correction method for erroneous accounts, draw a red line on the wrong account number, and write the name of the corrector on the red line, or stamp the seal of the corrector, and write the correct number in blue above the underline.

2. Bank = 19825-1370 + 10420-7500 = 21375 Enterprise = 19825-900 + 4900-2450 = 21375 The third question.

1. Borrow: loss and surplus of property to be disposed of - loss and surplus of current assets to be disposed of 236 Loan: non-operating income 236

2. Borrow: management fee 750

Cash on hand 250

Credit: Other receivables - Zhang Lan 1000

3. Borrow: sales expenses 3800

Credit: Bank deposit 3800

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

5. Borrow: 400 cash in hand

Credit: Bank deposit 400

6. Borrow: other monetary funds - bank cashier's check 46,400 loan: main business income 40,000

Taxes payable - VAT payable (output tax) 64007, borrow: other monetary funds - commercial bills 470000 financial expenses 235

Credit: Bank Deposits 470235

9. Borrow: other monetary funds - deposit investment funds 400,000 loans: bank deposits 400,000

7 Afterlife? Domestic repercussions? World Impact.

By the end of 2004, the book value of fixed assets = 1000-1000 10*3=700

If the recoverable amount is 595, an impairment provision of 1.05 million yuan should be made. By 2007, the book value of fixed assets = 595-595 7 * 3 = 340, and the recoverable amount was 4.25 million yuan. No impairment has occurred, and previous impairment provisions are not allowed to be reversed.

Depreciation entries from 2002 to 2007.

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

The number of 100 is from 2002 to 2004. From 2005 to 2007, 85)

Provision for impairment in 2004.

Borrow: The loss of the value of the asset minus the value of the tank.

This entry can only be made in 2004, because only 2004 was impaired, and other years were not).

Credit: Provision for impairment of fixed assets.

If the recoverable amount at the end of 2007 is 3.2 million yuan.

Then, in 2007, the amount of impairment provision = 340-320 = 200,000 yuan. However, the defense draft has already made an impairment provision of 1.05 million yuan in 2004. So there is no need to accrue it anymore. Nor can it be reversed.

The discount is only calculated when it actually happens