-
Anonymous users2024-02-061) Borrow: fixed assets 40,000 Loan: paid-in capital 40,000
2) Borrow: Bank Deposit: 40,000 Withholding Expenses 1,440 Credit: Short-term Loan 41,440
3) Borrow: Finance Expenses 240 Credit: Withholding Expenses 240
4) Borrow: Inventory goods: A-21200 B-10600 C-5300 Credit: Raw materials 37100
5) Borrow: production cost 18000 Manufacturing cost 3000 Credit: raw material A-15000 B-3000 C-3000
6) Borrow: Production cost A-4000 B-3000 Manufacturing cost 1000 Management cost 2000 Credit: Wages payable 10000
7) Borrow: manufacturing expenses 2000 Management expenses 3000 Credit: accumulated depreciation 5000
8) Borrow: production cost 6000 Credit: manufacturing cost A - 3600 B - 2400
9) Borrow: 14,600 for inventory goods Credit: 14,600 for production costs
10) Loan: accounts receivable 35100 Credit: main operating income 30000 tax payable - output 5100
11) Borrow: Main Operating Cost 14,600 Credit: Inventory 14,600
12) Borrow: sales expenses 500 Credit: bank deposits 500
13) Loan: Accounts Payable 2000 Credit: Non-operating income 2000
14) Borrow: main operating income 30,000 Non-operating income 2,000 Credit: profit of the year 32,000
15) Borrow: Profit for the year 20340 Credit: Main operating cost 14600 Sales expenses 500 Management expenses 5000 Financial expenses 240
16) Borrow: profit distribution - withdrawal of surplus reserve (80000-80000*25%)*10%=6000 Credit: surplus reserve 6000
Borrow: Profit Distribution - Profit 10000 Credit: Dividend payable 10000
-
Anonymous users2024-02-051.Borrow: raw materials.
Tax Payable - VAT Payable - Input Tax.
Credit: Accounts Payable - North Factory.
2.Borrow: Administrative expenses. Office expenses.
Credit: Cash. 3.Borrow: Bank deposit.
Credit: Accounts receivable. Zhenhua Company.
4.Borrow: production costs.
Manufacturing costs. Credit: raw materials.
5.Borrow: Accounts Receivable - Zhenhua Company.
Credit: Operating income.
Tax Payable - VAT Payable - Output Tax.
6.Borrow: Operating expenses.
Credit: Cash. 7.Borrow: Finance Expenses.
Credit: Other payables (the implementation of the enterprise accounting system is an amortized expense) 8Borrow: manufacturing costs.
Management fees. Operating expenses.
Credit: Accumulated depreciation.
9.Borrow: production costs.
Manufacturing costs. Management fees. Operating expenses.
Credit: Employee Compensation Payable.
10.Borrow: production costs.
Credit: Manufacturing expenses.
-
Anonymous users2024-02-041.Debit: Fixed assets 40000
Credit: Paid-up capital 40,000
2.Borrow bank deposit 40000
Loan short-term borrowing 40,000
3.Debit: Finance Fee 400
Credit: Withholding fee 400
-
Anonymous users2024-02-03Categories: Business Banking >> Finance & Tax.
Problem description: 1. The enterprise purchased 1,000 kilograms of C material from Hongguang Company, at 120 yuan per kilogram, and the input VAT was 20,400 yuan, and the payment had been paid by bank deposit, but the materials had not yet been delivered to the enterprise.
2. The above-mentioned purchased materials are transported to the inspected warehouse and the purchase cost is carried forward.
3. The warehouse issued 70,106 yuan of materials, of which: 39,200 yuan for the production of product A, 26,300 yuan for the production of product B, 806 yuan for the production workshop, 1,600 yuan for the administrative department, and 2,200 yuan for the special sales agency.
4. Sold a batch of product A to Jianghan Company, with a price of 70,000 yuan and a value-added tax of 11,900 yuan, and the product has been sent, but the payment has not yet been received.
5. Carry forward the sales cost of product A this month of 30 000 yuan.
Analysis: 1Borrow: Material Procurement - C Material 120,000 Tax Payable = VAT Payable (Input Tax) 20,400 Credit: Bank Deposit 140,400
2.Borrow: Raw material - C material 120000
Credit: Material Procurement - C Material 120000
3.Borrow: Production Cost - A Product 39200
bProduct 26300
Manufacturing cost 806
Administrative fee 1600
Operating expenses 2200
Credit: Raw Materials 70106
4.Debit: Accounts receivable 81900
Credit: main business income - product A 70000
Tax Payable - VAT Payable (Output Tax) 119005Borrow: Cost of main business - 30,000 for product A
Credit: Inventory Goods-A Product 30000
Divide all ledger accounts into assets and liabilities. Any increase in the asset class is counted on the debit side, and any decrease in the asset class is counted on the credit side; Any increase in the liability category is credited, and any decrease in the liability category is debited.
Borrow: Long-term equity investment.
Credit: raw materials. >>>More
1. Borrow: raw material - A material 120000
B material 60000 >>>More
There are some problems that do not conform to the actual situation, such as the price of 10,000 yuan, then the tax should be 1,700 yuan (entitled 2,000 yuan). >>>More
Accrual of wages and insurance.
Borrow: production costs, manufacturing expenses (production part of the personnel). >>>More