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1. Borrow: raw material - A material 120000

B material 60000

Tax Payable - VAT Payable (Input Tax) (20400+10200) 30600

Credit: Bank Deposit 210600

2. Borrow: raw material - material A 60000

B Material 20000

Tax payable - VAT payable (input tax) (10200+3400) 13600

Credit: Accounts Payable - Riverside Plant 93600

3. Distribution of dynamic and miscellaneous expenses (according to the proportion of material weight).

A material = 6000 (4000 + 2000 + 3000 + 1000) (4000 + 2000) = 3600 (yuan).

B material = 6000 (4000 + 2000 + 3000 + 1000) (3000 + 1000) = 2400 (yuan).

Borrow: Raw material - A material 3600

B Material 2400

Credit: Bank deposit 6000

4. Allocation of storage insurance premiums (material purchase price ratio).

A material = 3600 (120000 + 60000 + 60000 + 20000) (120000 + 60000) = yuan).

B material = 3600 (120000 + 60000 + 60000 + 20000) (60000 + 20000) = yuan).

Borrow: raw material - A material.

B material credit: bank deposit 3600

If you're studying accounting, it's going to be very simple, right?

(1) At the time of investment on January 1, 2007:

Borrow: Long-term equity investment – cost 1035

Credit: Bank Deposit 1035

The initial investment cost of long-term equity investment is 10.35 million yuan, which is greater than 900 (3000 30%) yuan of the fair value share of the investee's identifiable net assets at the time of investment, and the initial investment cost of long-term equity investment is not adjusted.

2) In 2007, Company B achieved a net profit of 1.8 million yuan

Borrow: Long-term equity investments - profit and loss adjustments 54

Credit: Investment income 54

3) In 2012, Company B increased its capital reserve by 1 million yuan

Borrow: Long-term equity investment – profit and loss adjustment 30

Credit: Capital Reserve – Other Capital Reserve 30

4) In 2008, Company B incurred a loss of 40.2 million yuan

Borrow: Investment income 1119

Credit: Long-term Equity Investment - Profit and Loss Adjustment 1119 (The loss payable is 1206, and the book of Long-term Equity Investment is reduced to 0).

5) In 2009, Company A achieved a profit of 5 million yuan

Borrow: Long-term equity investment - profit and loss adjustment 150

Credit: Investment income 150

1. On January 1, 2007, the company purchased 4 million shares of Company B for 10.35 million yuan (including 10,000 yuan of related expenses paid), with a par value of 1 yuan per share, accounting for 30% of the actual number of shares issued by Company B. On January 1, 2007, the fair value of Company B's identifiable net assets was $30 million.

Analysis: Company A's share of company B's net assets is 3000*30%=9 million yuan, and the actual payment cost is greater than the share of net assets, so no special treatment is given, and the initial investment cost is identified as 10.35 million yuan.

Borrow: Long-term equity investment – cost 1035

Credit: Bank Deposit 1035

Company B achieved a net profit of 1.8 million yuan and a surplus reserve of 400,000 yuan.

Analysis: To achieve a net profit of 1.8 million yuan, Company A confirmed that the investment income was 180 * 30% = 540,000 yuan, and the long-term investment should be increased by 540,000 yuan, and the surplus reserve was not processed.

Borrow: Long-term equity investments - profit and loss adjustments 54

Credit: Investment income 54

Company B incurred a loss of 40.2 million yuan.

Analysis: Company A has no other substantial net investment in Company B, and at the same time does not bear additional loss obligations, so it should be limited to the book value of the long-term investment, and if it is insufficient, it shall be registered off-the-books for future reference. According to the investment ratio, the amount that should be written off is 4020 * 30% = 12.06 million yuan, and the book value of long-term investment is 10.89 million yuan, then 10.89 million yuan should be written off, and 1.17 million yuan should be written off for future registration.

Borrow: Investment income 1089

Credit: Long-Term Equity Investment - Profit and Loss Adjustment 1089

1.17 million yuan off-the-books for reference and registration.

Company B increased its capital reserve by 1 million yuan.

Analysis: As a change in other equity, increase the long-term investment amount by 100 * 30% = 300,000 yuan, but the off-the-books 1.17 million yuan should be written off for future registration first, and there will be 870,000 yuan after the reduction, which will not be treated as an account.

Company A achieved a profit of 5 million yuan. (I don't know if you are wrong here, Company A's profits have nothing to do with long-term investment, and it will not be treated as an account.) The following assumption is that Company B realizes a profit of 5 million yuan. ）

Analysis: To restore the value of long-term investment, 500 * 30% = 1.5 million yuan should be restored, and after deducting 870,000 yuan, the actual recovery amount is 150-87 = 630,000 yuan, and the off-the-books 870,000 yuan will be offset for future reference.

Borrow: Long-term Equity Investments - Profit and Loss Adjustments 63

Credit: Investment income 63

1> Borrow: Raw material - material A 16000

Tax Payable - VAT Payable (Input Tax) 2720 Credit: Bank Deposits 18720

2> Borrow: other receivables - 5000 by Li

Credit: Cash on hand 5000

3> Borrow: Bank deposit 58500

Credit: main business income 50,000

Tax payable – VAT payable (output tax) 85,004> Debit: Selling expenses 744

Tax payable – VAT payable (input tax)56

Credit: Cash on hand 800

5> Borrow: Production cost - x product 4000

Manufacturing cost 4000

Administrative fee 1600

Credit: Raw materials 9600

6> Borrow: 500 cash on hand

Manufacturing cost 4500

Credit: Other receivables - Li 5000

7> Borrow: manufacturing cost 6800

Management fee 1200

Credit: Bank deposit 8000

8> Borrow: Production cost - x product 15300 (assuming only x product is produced) Credit: manufacturing cost 15300

9> Borrow: Goods in stock – product x 19300

Credit: Cost of Production – X Product 19300

10> Borrow: Administrative expenses 1200

Credit: Bank deposit 1200

11> Borrow: Finance Expenses 1800

Credit: Bank deposit 1800

12> Debit: Business tax and surcharge (Assuming that only the above-mentioned VAT is incurred.) No other taxes).

Credit: Taxes payable - urban construction tax payable (assuming the enterprise is in the urban area) Taxes payable - education surcharge payable.

13> Borrow: 30,000 for the cost of main business

Credit: Goods in stock - 30000 for product x

14> Borrow: main business income 50,000

Credit: Profit for the year 50,000

15> Borrow: 30,000 profit for the year

Credit: Cost of main business 30,000

16> Borrow: Profit for the current year.

Credit: Business Taxes and Surcharges.

Selling expenses 744 (The ledger account is now selling expenses.) Management fee 4000

Finance Fee 1800

17> Debit: Income tax expense.

Credit: Tax Payable - Income Tax Payable (25% according to the latest tax law)18> Borrow: Profit for the year.

Credit: Income tax expense.

1.Borrow: Raw material - A material 16000 5 Borrow: production cost 4000

Tax Payable - VAT Payable (Input Tax) 2720 Manufacturing Expenses 4000

Credit: Bank Deposits 18720 Administrative Expenses 1600

2 Loan: Other receivables 5000 Credit: Raw materials 9600

Credit: Cash 5000 6 Borrow: Manufacturing expenses 4500

3.Debit: Bank deposit 58500 cash 500

Credit: main business income 50,000 Credit: other receivables 5,000

Tax payable - VAT payable (output tax) 8500 7 Debit: Administrative expenses 1200

13. Borrow: 30,000 for main business and 6,800 for manufacturing

Credit: Inventory goods -x products 30000 Credit: Bank deposits 8000

4.Borrow: Operating expenses 800 8 Borrow: Production costs 15300

Credit: Cash 800 Credit: Manufacturing expenses 15300

9.Borrow: Inventory Goods - X Products 19300 10 Borrow: Administrative Expenses - Social Security 1200

Credit: Production Costs 19300 Credit: Bank Deposits 1200

11.Borrow: Finance expenses 1800

Credit: Bank deposit 1800

The question you are talking about falls under the umbrella of accounting practices.

The accounting treatment of the bank for this business is as follows

1. When the bank lends money, it shall be made according to the loan documents

Borrow: Short-term loan receivable - Company A 360

Credit: Bank Deposits — **Bank 360

2. Since the contract stipulates that the principal and interest will be repaid in a lump sum when due, no accounting treatment will be made on March 31.

3. When the loan is withdrawn at the expiration date, it shall be made according to the collection records and documents

Borrow: Bank Deposit - **Bank 369

Credit: Short-term loan receivable – Company A 360

Credit: Interest Income - Interest Income from Short-term Loans 8 Credit: Tax Payable - VAT Payable (Output Tax).

The above views are for your reference.

Distributed wages: borrow: production costs - m wages 1,776,000 borrow: administrative expenses - wages 288,000

Borrow: manufacturing expenses — wages 180,000

Borrow: sales expenses - salary 900,000

Credit: Employee Remuneration Payable - Salary 3,144,000

Borrow: Employee remuneration payable - wage 892768

Credit: Other payables - rent 1300

Credit: Other Payables - Withholding Insurance Premiums 320688

Credit: Provident Fund - Housing Provident Fund 377280

Credit: Taxes payable - withholding personal source of the tax 193500 entrusted bank to pay wages:

Borrow: Employee Remuneration Payable - Wage 2251232

Credit: Bank Deposits 2251232

Pay personal income tax on bank deposits: hail loss.

Borrow: tax payable - pay personal income tax 193500

Credit: Bank Deposit 193500

Pay. Borrowing: Provident Fund - Housing Provident Fund 377280 Borrowing: Other Payables - Payment of Insurance Premiums 320688

Credit: Bank Deposits 697968

1.Borrow: Bank deposit.

Credit: paid-up capital.

2.Borrow: Short-term borrowing.

Credit: Bank deposits.

3.Borrow: 1,000,000 bank deposits

Credit: Long-term borrowing.

4.Borrow: bank deposit 200,000

Credit: Short-term borrowing.

5.Borrow: Fixed assets.

Credit: Interest payable.

6.Borrow: Inventory of cash slag gold.

Credit: Bank deposits.

7.Debit: Other receivables-

Loan early quiet: cash on hand.

8.Debit: Bank deposit 70000

Credit: main business income.

9.Borrow: Short-term borrowing.

Interest payable. Credit: Bank deposits.

10.Borrow: Fixed assets.

Credit: Construction in progress.

11.Borrow: Finance Expenses.

Credit: Interest payable.

12.Debit: Interest payable.

Credit: Bank deposits.