Accounting Basics Questions, Accounting Basics Questions

Expense accounts include:

Cost class. 5001 Production Costs The production costs incurred by the enterprise in carrying out industrial production.

5101 Manufacturing Expenses Indirect expenses incurred by the production workshop (department) of the enterprise for the production of products and the provision of labor services.

5201 Labor Costs The cost incurred by an enterprise in providing external services.

5301 R&D Expenditures Expenditures incurred by enterprises in the course of conducting research and development of intangible assets.

Profit elements include:

6061 Exchange Gains and Losses Foreign exchange gains and losses arising from foreign currency transactions incurred by enterprises (finance) due to exchange rate fluctuations.

6101 Gains or losses on changes in fair value Gains or losses attributable to profit or loss attributable to profit or loss arising from changes in the fair value of an enterprise's trading financial assets, trading financial liabilities, and investment real estate, derivatives, hedging business, etc., measured using the fair value model.

6401 Cost of Principal Business The cost that should be carried forward when an enterprise recognizes the income from its main business, such as the sale of goods and the provision of services.

6402 Other Operating Costs Expenses incurred by the enterprise in other business activities other than the main business activities.

6411 Interest expense Interest expense incurred by the enterprise (finance).

6421 Fees and Commissions Expenses Expenses incurred by enterprises (finance) in connection with their business activities.

6601 Selling Expenses Various expenses incurred by enterprises in the process of selling goods and materials and providing services.

6602 Administrative expenses The administrative expenses incurred by the enterprise to organize and manage the production and operation of the enterprise.

6603 Financial Expenses Financing expenses incurred by enterprises to raise funds required for production and operation.

6701 Asset impairment loss Loss arising from the provision for impairment of various assets of the enterprise.

6711 Non-operating expenses Non-operating expenses incurred by the enterprise.

6801 Income Tax Expense The income tax expense recognized by the enterprise that should be deducted from the total profit for the current period.

6901 Adjustment of profit and loss of previous years The adjustment of profit and loss of previous years occurred in the current year of the enterprise and the correction of important errors in the previous year involving the adjustment of profit or loss of previous years.

Expenses include management expenses, financial expenses, other expenses, non-operating expenses, and profits include operating income, other income, and non-operating income.

Know ...You might as well join a group of accounting majors and answer questions and answersWhat is the difference between the interest expense of financial expenses and the interest expense of interest payable in the accounting basis?

There is a business serial number for funds to enter the enterprise.

1. Borrow: bank deposit 300

Credit: Long-term borrowing 300

4. Borrow: bank deposit 20

Credit: main business income 20

Borrow: Raw material 8

Credit: Bank Deposit 8

There is a business serial number for the funds occupied.

2. Borrow: raw materials 10

Credit: Accounts payable 10

The business serial number of the withdrawal of funds from the enterprise has.

3. Borrow: Taxes payable 5

Credit: Bank Deposit 5

Debit: Accounts payable 15

Credit: Notes Payable – Commercial Bills 15

The business serial number of the change in capital equity is.

Borrow: Long-term equity investment 30

Credit: Bank deposit 30

Borrow: Bank deposit.

Credit: cash on hand.

Net residual value: 500*2%=10

Annual depreciation rate = (1 - estimated net residual value rate) Estimated number of years of use * 100%.

(1) Received 3,686,000 yuan from the investor and deposited it in the bank.

Borrow: Bank deposit 3686000

Credit: Paid-up capital 3,686,000

2) The start-up fee of 20,000 yuan incurred during the preparation period shall be paid by bank deposit.

Borrow: 20,000 long-term amortized expenses

Credit: Bank Deposit 20000

3) The purchase does not need to install machinery and equipment, the VAT special invoice indicates the price of 302,000 yuan, the tax amount of 51,340 yuan, and the payment has been paid by bank transfer.

Debit: Fixed assets 302000

Tax payable - VAT payable (input tax) 51340 Credit: Bank deposits 353340

4) 4,600 kg of materials purchased for production, the unit price excluding tax is 80 yuan, the price is 368,000 yuan on the special VAT invoice, the tax amount is 62,560 yuan, the other party advances the freight, and the freight is 11,040 yuan on the special invoice for freight value-added tax, and the tax amount is yuan, and the materials have been inspected and received into the warehouse, and the payment has not been paid.

Borrow: raw materials 368000 + 11040 = 379040 tax payable - VAT payable (input tax) 62560 + credit: bank deposit.

5) 4,200 yuan for the purchase of office supplies by cash check, including 2,520 yuan for the administrative department and 1,680 yuan for the workshop management department.

Borrow: Administrative Fee 2520

Manufacturing cost 1680

Credit: Bank deposit 4200

Entries for business (1)-(4) have been given, and entry for business (5) debit: administrative expenses 2520

Manufacturing cost 1680

Credit: Bank deposit 4200

Hello, we had the same situation, but now I've solved it :

Two methods: Method One:

1.You can use that disc all the time.

2.First, set the time forward and then install it.

3.Enter the student number, try to enter the same every time you enter, and you don't need to choose which subject to be tested in the exam, and you can always click to enter.

4.It's ready to use, and you have to adjust the time every time you enter. (Insert a disc every time you know how to do a question).

Method 2: Answer:

1.You can't use a disc all the time.

2.Convert the contents on the disc to an ISO file with Format Factory.

3.**A virtual CD-ROM drive, load the ISO file, you can see an extra CD-ROM drive in "My Computer", click to enter, see if it is exactly the same as the content of the CD.

4.Right-click "My Computer", select "Management" - Device Manager", and then click "*** drive", you can see that there are two optical drives, the real optical drive is disabled, leaving only the virtual optical drive.

5.Install it in the virtual drive according to the first method, and then you can use it.

Note:1This exam system only supports one optical drive, and one of the two must be disabled when doing the question.

2..You need to adjust your time before each question.

3.Before doing the question, you need to insert the CD, or load the virtual CD-ROM ISO.

4.After completing the question, click "Exit Exam" on the left, exit, remember to force exit, such as using "Task Manager", etc., otherwise the file will be missing.

Ok, you're thinking about it yourself.

Answer: (1) Debit: fixed assets 610 (600 + 10) tax payable - VAT payable (input tax) 102

Credit: Note Payable 712

2) Borrow: Fixed assets 5

Credit: Bank Deposit 5

3) Borrow: Disposal of fixed assets 220

Accumulated depreciation 80

Credit: Fixed assets 300

4) Debit: Accounts receivable 160

Credit: Fixed assets disposal 160

Borrow: Disposal of fixed assets.

Credit: cash on hand.

5) Borrow: Non-operating expenses.

Credit: Disposal of fixed assets.

Question 5 How to deal with the accounting, from the 3rd to the 5th question.

Borrow: Disposal of fixed assets 220

Borrow: Accumulated depreciation 80

Credit: Fixed assets 300

Debit: Other receivables - insurance companies 160

Credit: Disposal of fixed assets.

Borrow: Disposal of fixed assets.

Credit: cash on hand.

Carry forward. Borrow: Non-operating expenses.

Credit: Disposal of fixed assets 61,5

If the loan incurred in the name of the company is used for the company's production and operation, the interest on the loan can be used as the company's expenses for pre-tax deduction.

When borrowings are received: borrowing: bank deposits.

Credit: Short-term borrowings Long-term borrowings.

Actual Interest Paid Debit: Interest payable.

Credit: cash on hand bank deposits.

If the loan is not actually used for the company's production and operation, the interest incurred shall not be deducted as the company's expenses before tax.

In the case of a business like this, if it were me, I would do other business expenses when I transferred it to the boss's own account. Calculate the company's money borrowed by the boss, and then the interest is also used for other business expenses, and also count the boss's own money, and this account has been hung on the account, and the boss is asked to bear it himself.

Entries on the accounts of the borrowers to the company.

Borrow: Bank deposit.

Credit: Long-term borrowing.

Transfer to your boss's card, and he is a loan.

Debit: Other receivables.

Credit: Bank deposits.

If you pay interest, you can do it normally.

Accounting knowledge questions in the name of the company to take out loans, to check accounts, to see what you like accounting, to understand this posture, to read more information.

1. The company received a bank loan

Borrow: Bank deposit.

Credit: Long-term borrowing (short-term borrowing).

2. Go to the boss account.

Debit: Other receivables.

Credit: Bank deposits.

3. When the company repays the loan interest:

Borrow: Finance Expense - Interest Expense.

Credit: Bank deposits.

1: Calculate and distribute the wages of this month, including 50,000 yuan for production workers, 4,000 yuan for workshop management personnel, 30,000 yuan for factory management personnel, and 2,000 yuan for special sales agency personnel.

Borrow: Production cost 50000

Manufacturing cost 4000

Management fee 30000

Selling expenses 2000

Credit: Employee compensation payable 86,000

2: Purchaser Zhang Ming returned from a business trip and reimbursed 210 yuan for travel expenses (Zhang Ming borrowed 200 yuan in advance last month), and the difference was paid in cash.

Borrow: Administrative Fee 210

Credit: Other Receivables - Zhang Ming 200

Cash on hand 10

1: Among the following accounting entries, there are (ABE) composite accounting entries.

a.Borrow: Production cost 8000

Manufacturing cost 2000

Credit: Accumulated depreciation 10000bBorrow:

Long-term investment 13000 loans: raw materials 8000 bank deposits 5000cBorrow:

Production costs 4820 credit: wages payable 4820dBorrow:

Material purchase 5000 loan: bank deposit 5000eBorrow:

Production cost 5000 manufacturing cost 1500

Credit: Raw Materials 65002: The following items should be accounted for in the "Business Tax and Surcharge" account (BCDE).

a.VAT bExcise duty.

c.Sales Tax DEducational fee surcharge.

e.Urban Maintenance Construction Tax.

1. Borrow: production cost - worker's salary 50,000

Manufacturing cost 4000

Management fee 30000

Selling expenses 2000

Credit: Employee Compensation Payable - Workers' Wages 86000

2. Borrow: sales expenses - travel expenses 210

Credit: Other Receivables - Zhang Ming 200

Cash on hand 10

1、abe2、bcde

1. Borrow: production cost 50,000

Manufacturing cost 4000

Management fee 30000

Selling expenses 2000

Credit: Employee Compensation Payable - Employee Salary 86000

2. Borrow: management fee 210

Credit: Cash on hand 10

Other receivables 200

Multiple choice questions: 1. ABE

2、bcde

There are a lot of certificates in accounting

Qualifications, Junior Titles, Intermediate Titles, Senior Titles, Certified Public Accountants (the threshold for the latter three exams is very high).

Intermediate: 1. Obtain a college degree and have been engaged in accounting work for five years.

2. Obtain a bachelor's degree and have been engaged in accounting for four years.

3. Obtain a double bachelor's degree or graduate from the research cavity class, and have been engaged in accounting for two years. 4. Obtained a master's degree and engaged in accounting work for one year.

5. Obtain a doctorate degree.

Intermediate, Senior CPA, Auditor, Asset Appraiser, etc.

It is recommended that you take the logistics management exam, which is very good now, and it is less difficult. There is also the asset appraiser is also very useful, but it is a little more difficult to cover the beam cover. Scum omen.

The most valuable "certified public accountant", fresh graduates can apply for the exam, you talk about it, but it is difficult, there are 5 years to take the exam, and the exam is someone who invites you to work, not less than 6,000 wages, and it should be very rich for more than ten years.