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Anonymous users2024-02-071) Main business income: including land transfer income, commodity sales income, supporting facilities sales income, agency construction project settlement income, rental rental income.
Due to the inconsistency between the realization of the operating income and the settlement time of the price, we should calculate separately when the operating income is realized and the price is received at the same time.
Borrow: Bank deposit.
Credit: main business income.
Before the realization of the operating income, after the price is collected.
Debit: Accounts receivable.
Credit: main business income.
When the price is received in advance, it will be handed over for use after the development is completed.
Borrow: Bank deposit.
Credit: Accounts received in advance.
When handed over for use.
Debit: Accounts receivable.
Credit: main business income.
Debit: Accounts receivable in advance.
Bank deposits. Credit: Accounts receivable.
When the development product is sold on credit or in installments, the amount received in the current period shall be recognized as income debit: bank deposit.
Credit: main business income.
2) Other business income: mainly including after-sales service income, material transfer income, fixed asset leasing income, and open asset transfer income.
Borrow: Bank deposit.
or accounts receivable.
Credit: Other business income.
3) Cost of main business: Generally, there is no balance at the end of the period.
Carry-over of the cost of transferring or selling the developed product.
Borrow: Cost of main business.
Credit: Develop a product.
If the product is developed in phases, the cost should be carried forward in proportion to the income.
Borrow: Cost of main business.
Credit: Installment collection to develop products.
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Anonymous users2024-02-06Accounts involved:
101 Cash.
102 Bank deposits.
109 Funds in other currencies.
111 Short-term investments.
112 Notes receivable.
113 Accounts receivable.
114 Provision for bad debts.
115 Prepaid.
118 Subsidy receivables.
119 Other receivables.
121 Material procurement.
123 Raw Materials.
128 Packaging.
129 Low-value consumables.
131 Material Cost Variance.
133 Consignment of processing materials.
135 homemade semi-finished products.
137 Finished products.
138 Installments are issued for goods.
139 Expenses to be amortized.
151 Long-term investment.
161 Fixed assets.
162 Provision for impairment of fixed assets.
165 Accumulated depreciation.
166 Disposal of fixed assets.
169 Construction in progress.
171 Intangible assets.
181 Deferred assets.
191 Pending property gains and losses.
195 Exchange gains and losses to be re-sold.
201 Short-term borrowings.
202 Notes payable.
203 Accounts payable.
204 Accounts receivable in advance.
209 Other payables.
211 Wages payable.
214 Welfare payments payable.
221 Taxes payable.
223 Profit payable.
229 Other contributions.
231 Withholding expenses.
241 Long-term borrowings.
251 Bonds payable.
261 Long-term payables.
270 Deferred Tax.
272 Special accounts payable.
275 Housing Working Capital.
301 Paid-up capital.
311 Capital reserve.
313 Surplus reserve.
321 Profit for the year.
322 Distribution of profits.
401 Production costs.
405 Manufacturing Expenses.
501 Product sales revenue.
502 Product cost sold.
503 Product Selling Expenses.
504 Product sales tax and surcharges.
511 Other business income.
512 Other operating expenses.
521 Administrative expenses.
522 Finance Expenses.
531 Income on investments.
532 Subsidized income.
541 Non-operating income.
542 Non-operating expenses.
550 Income Tax.
560 Prior year profit and loss adjustments.
The main thing is that ...
The entries are prepared according to the actual situation, many of which are similar to those of industrial enterprises...
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