Accounting exam calculation questions, can anyone help me do it, thank you

Preparation of accounting entries - this may be a professional term, I know, but I am very good at mathematics, comprehension is reluctant, I feel that there is a problem after reading the first question, 1) the tower crane fee is distributed according to the workbench class: first of all, the tower crane fee is not given, and the topic does not have a calculation formula, because the mechanical operation fee is not necessarily proportional to the actual use fee or other relationships, if according to the proportion, the tower crane fee of the main plant project accounts for 35 60 = concrete mixing plant accounts for 25 60 =.

2) The use fee of the concrete mixing plant is allocated according to the proportion of the budget: this is simple, if the topic requires the amount of allocation, there is no need to ask, one is 140,000 yuan, one is 80,000 yuan, it has been given itself, if the proportion is required: the main plant accounts for 140,000 220,000 = , the chimney accounts for 80,000 220,000 =

1 (1) main plant project 35 60 * 18000 = 7000 yuan, chimney project 25 60 * 18000 = 5000 yuan.

2) Same as above.

3) Borrow: notes payable 238000

Amount payable 51000

Credit: Bank deposit 289000

2 （1）……I don't think I'll do it, so let's give some points, at least I know what accounting entries are, and I did the first question, although it's not necessarily right.

Sorry it's so hard... Dig into it yourself ...

What kind of exam question is this?

It's horrible, I get dizzy when I see it.

1) Accrual of income tax expense.

Borrow: Income tax expense of 24,250 yuan.

Credit: Tax payable - enterprise income tax payable is 24,250 yuan.

2) Other net profit carried forward to the current period was 72,750 yuan.

Borrow: This year's profit is 72,750 yuan.

Credit: Profit distribution - undistributed profit 72,750 yuan.

3) With the approval of the general meeting of shareholders, 10% of the net profit of 72,750 yuan will be withdrawn from the surplus reserve.

Borrow: Profit distribution Withdrawal surplus reserve 72750 10 7275 yuan.

Credit: Surplus Reserve Statutory Surplus Reserve 7,275 yuan.

4) According to the resolution of the general meeting of shareholders, distribute cash dividends of 8,000 yuan to shareholders.

Borrow: Profit Distribution Dividends Payable (Profit Payable, Dividends Payable on Common Shares) 8000 Credit: Cash in Hand (Bank Deposits) 8000 Yuan.

5) Carry forward the detailed accounts in the profit distribution.

Borrow: profit distribution Undistributed profit 15,275 yuan.

Credit: Profit distribution Statutory surplus reserve 7,275 yuan.

Credit: Profit Distribution Dividends payable (Profit payable, common stock dividends payable) 8000

1. Borrow: 50,000 bank deposits

Credit: Short-term borrowing 50,000

2. Borrow: 80,000 fixed assets

Credit: Paid-up capital 80,000

without taking into account VAT).

3. Borrow: financial expenses 980

Credit: Interest payable 980

4. Borrow: capital reserve 200,000

Credit: Paid-in capital 200,000

5. Borrow: intangible assets - patent rights 2,300,000

Credit: paid-up capital 2,300,000

Simple Principal and Interest Sum = Principal (1 + Number of Years * Annual Interest Rate).

Principal = Simple Principal and Interest and (1 + Number of Years * Annual Interest Rate).

100,000 yuan (1+5*5%)

Therefore, the principal = 80,000 yuan.

That is, if you deposit 80,000 yuan into the bank now, you can only withdraw 100,000 yuan after 5 years.

(1) Assets and owners' equity increased by 18,000 at the same time

2) One asset increases, another asset decreases, total assets remain unchanged (3) one is responsible for increasing and the other is responsible for reducing 5000 total assets unchanged, (4) total assets remain unchanged within the owner's equity.

5) Assets increased by 3,000 and decreased by 25,000, responsible for increasing 500 Total assets increased by 500 At the end of March 2007, the total assets were 68,500, and the total assets were 10,500 and the total owner's equity was 58,000

1 Assets increased by 18,000, owners' equity increased by 180002 Assets increased and decreased, and the total amount remained unchanged.

3 Liabilities increase and decrease, and the total amount remains unchanged.

4 The total amount of owner's equity remains unchanged.

5 Total assets increased by 500 net and liabilities increased by 500

Total: Assets = 50,000 + 18,000 + 500 = 68,500 Liabilities = 10,000 + + 500 = 10,500

Owner's equity = 40,000 + 18,000 = 58,000

(1) The investor invests an additional 18,000 yuan and deposits it in the bank. Assets increased by 18,000 and owners' equity increased by 18,000

2) Buy new equipment with a bank deposit of 10,000 yuan. Assets increase and decrease, and assets remain unchanged.

3) Pay the purchase price owed before the purchase price with a commercial draft of 5,000 yuan due in 6 months. Liabilities increase and decrease, and liabilities remain unchanged.

4) After approval, the surplus reserve of 3,000 yuan will be converted into capital. The owner's equity increases and decreases, and the owner's equity remains unchanged.

5) 3,000 yuan of raw materials purchased, 2,500 yuan of bank deposits have been paid, and the balance is temporarily owed. The net increase in assets was 500 and the increase in liabilities was 500

The total assets of Company A at the end of March 2007 were 50,000 + 18,000 + 500 68,500

Company A's total liabilities at the end of March 2007 10,000 + 500 10,500

The total owner's equity of Company A at the end of March 2007 was 40,000 + 18,000 58,000

Hope it helps!

Explanation: Long-term equity investments made by small enterprises in cash should be measured at cost based on the purchase price and relevant taxes. If the actual purchase price paid includes cash dividends that have been declared but not yet paid, they should be recognized separately as dividends receivable and not included in the cost of long-term equity investment.

Borrow: Long-term Equity Investment 2006

Dividends receivable 500

Credit: Bank Deposits 2506

During the holding period of long-term equity investment, the cash dividends or profits declared by the investee shall be recognized as investment income according to the amount to be distributed.

Borrow: Dividends receivable 500

Credit: Investment income 500

Reminder] Under the Accounting Standards for Small Enterprises, long-term equity investment is only measured using the cost method and does not involve the equity method. Cash dividends actually received are directly included in investment income.

Borrow: bank deposit 2300

Credit: Long-term Equity Investment 2006.

Credit: investment income 294

When purchased on March 1, 2013, it borrowed: 20.06 million yuan of financial assets available for **.

Credit: Bank deposit 20.06 million yuan.

When the dividend was declared on May 10, 2013, the dividend receivable was 500,000 yuan (500*10%)

Credit: investment income of 500,000 yuan.

Dividends were received on May 20, 2013.

Borrow: Bank deposit of 500,000 yuan.

Credit: Dividends receivable of 500,000 yuan.

At the time of the transfer in January 2014, it was debited: bank deposit 2300

Credit: 20.06 million yuan of financial assets are available.

Investment income of 2.94 million yuan.

From the process, it can be seen that the income from the transfer of equity investment is 2.94 million yuan.

This question is to test the classification of financial assets (whether they are divided into trading financial assets, financial assets available for ** or financial assets held to maturity), as well as the accounting of financial assets that can be used.

In accordance with the accounting requirements, the financial assets can be adjusted according to the market at the end of the year, and the relevant adjustment data will be entered into the capital reserve. At the time of **, it is then transferred from capital reserve to investment income. This question simplifies this step. I guess it's the accounting junior title exam.

(1) Carry-forward income for the current period.

Borrow: main business income 100,000

Other business income 20000

Non-operating income 5000

Credit: Profit for the year 125,000

2) Carry forward the expenses of the current period;

Borrow: 95000 profit for the year

Credit: The cost of main business is 60,000

Other business costs 10000

Business tax and surcharge 8000

Selling expenses 5000

Management fee 12000

3) Accounting for income tax payable for the current period;

125000 95000)*25% 7500 debit: income tax expense 7500

Credit: Tax payable Income tax 7500

4) Calculate net profit for the period; 10%

125000 95000 7500 22500 (5) Accounting and withdrawal of surplus provident fund.

(1) Borrow: main business income of 100,000

Other business income 20000

Non-operating income 5000

Credit: Profit for the year 125,000

2) Borrow: 95,000 profit for the year

Credit: The cost of main business is 60,000

Other business costs 10000

Business tax and surcharge 8000

Selling expenses 5000

Management fee 12000

3) Income tax payable = (125000-95000) * 25% = 7500 (4) net profit = 30000-7500 = 22500 (5) surplus reserve = 22500 * 10% = 2250

I'll list it with the entries and you'll understand it perfectly :

Opening debit balance 2500

Pay the deposit of 1000 investment margin

Debit: Other receivables 1000

Credit: Bank deposit 1000

At this time, the debit balance is: 2500 + 1000 = 3500 to pay the advance travel expenses of 1000

Debit: Other receivables 1000

Credit: Cash on hand 1000

At this time, the debit balance is: 2500 + 1000 + 1000 = 4500 to reimburse 1500 office expenses

Debit: 1500 for administrative fees

Credit: Other receivables 1500

At this time, the debit balance is: 2500 + 1000 + 1000-1500 = 3000 The business traveler returns the excess 100 yuan (originally borrowed 800) and debits: 700 management expenses

Cash on hand 100

Credit: Other receivables 800

At this time, the debit balance is: 2500 + 1000 + 1000 - 1500 - 800 = 2200

Therefore, it can be seen that the closing balance of other receivables is 2,200 yuan (debit).

Opening Other receivables = 2500

Business of the month: 1) Pay margin Borrow: other monetary funds 1 0000 Credit: Bank deposit 1 000

2) Pay advance travel expenses: Borrow: Other receivables 1000 Credit: Bank deposits 1000

3) Reimbursement of office expenses Borrow: manufacturing expenses 1500 Credit: bank deposits 1500

4) Business trip reimbursement borrowing: management expenses 700

Cash on hand 100

Credit: Other receivables 800

Based on the above situation, other receivables at the end of the period = 2500 + 1000-800 = 2700

1。Other receivables are increased on the "debit side", such as deposits of margins, payment of travel expenses on advances, payment of reserves, etc.

2。When various amounts are recovered, other receivables are reduced and credited to other receivables.

3。A workshop that uses a fixed amount of gold to reimburse office expenses of 1,500 yuan: management expenses of 1,500 yuan

Credit: cash on hand 1500 has no bearing on other receivables, and the calculation process is as follows.

a。Asset-related** grants received are asset-based grants that are recognized as deferred income upon receipt and amortized over the life of the asset.

b.The purchase of equipment that does not require installation is recorded at historical cost (if it involves payment beyond the normal credit period, the present value method is used), and VAT can be deducted and not included in the cost of assets.

c.Straight-line method calculation depreciation of 4.8 million yuan (10 years * 12 months) = 40,000 yuan per month dThe asset** subsidy received will be amortized according to the asset use period, that is, 2.1 million yuan (10 years * 12 months) = 10,000 yuan per month.

In two aspects, one is recorded in accordance with the normal fixed assets, so the original value of the fixed assets is the actual purchase price of 480w (VAT can be deducted), and depreciation is also calculated according to this original value, and the monthly depreciation amount of 480 10 12 = 4w is included in the management expenses.

The receipt of **subsidy 210w is included in the deferred income, and the monthly apportionment amount should be 210 10 12=