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1. Single-choice question BCDCD
2. Multiple choice questions.
abc;ab;abcd;cd;acd
3. True/False questions.
Right Right Right
Fourth, the entry question.
1. Borrow; Bank deposit 5000000
Credit: 500,000 short-term borrowings
2. Borrow: bank deposit 52800
Credit: Accounts receivable 52800
3. Borrow: management expenses - travel expenses 1180
Cash on hand 320
Credit: Other receivables 1500
4. Borrow: material procurement - A material 18000
B Material 4800
Tax Payable - VAT Payable (Input) 3876
Credit: Accounts Payable 26676
5. Borrow: raw material - A material 19860
B Material 5916
VAT Payable - Input 224
Credit: Material Procurement - A Material 18000
B Material 4800
Bank deposit 3200
6. Borrow: fixed assets 70,000
Credit: Paid-up capital 70,000
7. Borrow: production cost - product A 320000
bProduct 330000
Manufacturing cost 165000
Credit: Raw Materials - A Materials 575000
B material 240000
8. Borrow: financial expenses 600
Credit: Interest payable 600
9. Borrow: manufacturing costs - water and electricity costs 1600
Administrative Expenses - Utilities 800
Credit: Bank deposit 2400
10. Borrow: 82790 under construction
Tax Payable - VAT Payable (Input) 13810
Credit: Bank deposit 96600
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Share it with me if you have the answer.
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One:1True, 2 True, 3 False, 4 False, 5 False, 6 True, 7 False, 8 True, 9 True, 10 False.
Two: AABBA adadb
Three; 1.Borrow: cash on hand 2000
Credit: Bank deposit 2000
2.Borrow: bank deposit 200,000
Credit: short-term loan 200,000
3.Borrow: raw materials 101000
Tax Payable - VAT Payable (Input Tax) 17000 Credit: Accounts Payable 118000
4.Debit: Accounts payable 118,000
Credit: Funds in Other Currencies - Bank Draft 118,000
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Borrow: Bank deposit 500,000
Credit: 500,000 short-term borrowings
2. Borrow: bank deposit 52800
Credit: Accounts receivable 52800
3. Borrow: management expenses 1180
Cash on hand 320
Credit: Other receivables 1500
4 Borrow: materials in transit - 18000 materials
B Material 4800
Tax Payable - VAT Payable 3876
Credit: Accounts Payable 26676
5 Borrow: Materials in transit - 2000 materials of A
B material 1200
Credit: Bank deposit 3200
Borrow: raw material - A material 20000
B material 6000
Credit: Materials in transit - A materials 20,000
B material 6000
6. Borrow: fixed assets - machinery and equipment 70,000
Credit: Paid-up capital 70,000
I can't see clearly, you're playing too chaotically.
8. Borrow: financial expenses 600
Credit: Interest payable 600
9. Borrow: manufacturing cost 1600
Management fee 800
Credit: Bank deposit 2400
10. Borrow: construction in progress - installation project 83000
Tax Payable - VAT Payable (Input Tax) 13600 Credit: Bank Deposits 96600
11. Borrow: construction in progress - installation project 2000
Credit: Bank deposit 2000
12. Borrow: fixed assets 85,000
Credit: 85,000 for projects under construction
13, borrow: production cost - a product 100,000
B product 120000
The manufacturing cost is 60,000
Management fee 40000
Credit: Employee remuneration payable - wages 320,000
14. Borrow: Employee remuneration payable - employee benefits 4000
Credit: Bank deposit 4000
15 borrow: manufacturing cost 800
Credit: Bank deposit 800
16 borrow: manufacturing cost 4200
Administrative expenses 2100
Credit: Accumulated depreciation 6300
17 borrowing: non-operating expenses 15,000
Credit: Bank deposit 15000
18 borrow: management fee 6000
Credit: cash in hand 6000
19 debit: accounts payable 32675
Credit: Bad debt provision 32675
20 borrowing: the cost of main business is 59350
Credit: 59350 goods in stock
bKhan used to study this kind of low-level ...... in college
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459953229 Man, is your answer right?
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(1) Calculate the fixed amount of raw material cost of the product at the end of the month = 650 * 6 = 3900 (yuan) 2) The cumulative working hours of the first process = 1 * 50% = working hours) The cumulative working hours of the second process = 1 + 4 * 50% = 3 (working hours) (3) The fixed working hours of the product at the end of the month = 400 * working hours) (4) The fixed salary and welfare of the product at the end of the month = 950 * Yuan) The fixed manufacturing cost of the product at the end of the month = 950 * 2 = 1900 (Yuan) (5) At the end of the month, the fixed cost of the product = 3900 + 1425 + 1900 = 7225 (yuan).
6) The cost of finished products = 31000-7225 = 23775 (yuan) or = (10000-3900) + (9000-1425) + (12000-1900) = 23775 (yuan).
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Net profit for the year = 3896750-3103500 = 793250 (1) Borrow: 30000 fixed assets
Credit: Bank deposit 30000
2) Borrow: 10,000 raw materials
Credit: Paid-in capital 10,000
3) Borrow: accounts payable 5000
Credit: Bank deposit 5000
4) Borrow: bank deposit 8000
Credit: Accounts receivable 8000
5) Borrow: long-term debt 50,000
Credit: Paid-up capital 50,000
6) Borrow: capital reserve 20,000
Credit: Paid-up capital 20,000
The total assets are 375,000 yuan, and the total liabilities are 112,000 yuan.
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