Several Accounting Questions Ask for Help One Accounting Problem Please Ask Thank you

1.The initial confirmation amount when obtaining ** = 100,000 * (yuan) 2On December 31 of the current year, the fair value change profit and loss of the ** = 290,000-300,000 = 10,000 (yuan).

3.investment income should be recognized at the time = yuan) (investment loss) 4Accounting entries for the above-mentioned economic and business events.

At the time of purchase on May 18, 207.

Borrow: 300,000 for trading financial assets

Investment income 1020

Dividends receivable 20000

Credit: Bank Deposit 321020

On June 20, the cash dividend included in the purchase price was received through the bank.

Debit: Bank deposit 20000

Credit: Dividends receivable 20,000

December 31, 20 7.

Debit: Fair value change gain or loss 10,000

Credit: Trading Financial Assets - Fair Value Change 10,000 On March 10 of the following year, the company declared a cash dividend of 1 yuan for every 10 shares.

Borrow: Dividends receivable 10,000

Credit: Investment income 10000

Cash dividends were received through the bank on April 12.

Borrow: Bank deposit 10000

Credit: Dividends receivable 1000

April 20**.

Debit: Bank deposit 259140

Investment income 30860

Tradable Financial Assets - Changes in Fair Value 10,000 Credit: Tradable Financial Assets - Cost 300,000 Borrow: Investment Income 10,000

Credit: Fair value change gain or loss 10,000

1) Initial confirmation amount = (,000 yuan.)

2) Fair value change profit or loss on December 31 = 290,000 - 300,000 = - 10,000.

3) ** when the investment income is recognized = 860 yuan.

18 May 2007:

Borrow: Tradable financial assets - cost 300,000

Dividends receivable 20000

Investment income 1020

Credit: Bank Deposit 321020

20 June 2007;

Debit: Bank deposit 20000

Credit: Dividends receivable 20,000

31 December 2007:

Debit: Fair value change gain or loss 10,000

Credit: Trading Financial Assets - Change in Fair Value March 10, 100002008:

Borrow: Dividends receivable 10,000

Credit: Investment income 10000

April 12, 2008:

Borrow: Bank deposit 10000

Credit: Dividends receivable 10,000

April 20, 2008:

Debit: Bank deposit 259140

Tradable Financial Assets - Change in Fair Value 10,000

Credit: Trading Financial Assets - Cost 300,000

Fair value change profit or loss 10,000

Investment income 40860

(1), sales revenue of 60 million yuan, 2), sales cost of 36 million yuan, 3), advertising deduction standard: 6000x15% = 9 million yuan, the actual expenditure of 6 million yuan, does not exceed the deduction standard, can be deducted in full. Hospitality Deduction Standard:

Calculated according to 60% of the entertainment expenses, 40x60% = 240,000 yuan, calculated according to 5/1000 of the sales revenue, 240,000 yuan before tax, and increased by 160,000 yuan.

4) The amount of pre-tax expenditure after deducting VAT from sales tax: 190-130 = 600,000 yuan.

5) The deduction standard for donation expenses is calculated at 12% of the total financial profit: (6000-3600-800-500-60-60+90-50) x 12% = 10,000 yuan, 300,000 yuan does not exceed the standard, and can be deducted in full. The tax late fee is 70,000 yuan, and pre-tax deduction is not allowed.

Taxable income: 6000-3600-800-500 + 16-60-60 + 90-50 + 7 = 10.43 million yuan, income tax payable: 1043 x 25% = 10,000 yuan.

The tax does not include VAT, totaling 190-130 600,000.

Annual profit 6000-3600-800-500-60-60+90-50 10.2 million.

6 million advertising expenses account for 10% of income, can be deducted in full, business entertainment expenses of 400,000, 60 million * million, 100,000 over the standard, 300,000 60% 180,000, increase 10 + 30-18 220,000, tax late fees are not deducted before tax, increase 70,000, for public welfare donation expenditure, within 12% of the total annual profit, allowed to be deducted in the calculation of taxable income, donation of 300,000.

The amount of income tax payable is 1020 + 22 + 7 10.49 million income tax payable 10.49 * million.

Depreciation generally begins in the following month, and amortization begins in the current month.

Depreciation for at least two years. Amortization, except for long-term amortization, is amortized within one year.

Amortization refers to the accounting treatment of the annual apportionment of the acquisition cost of other operating assets that can be used for a long time according to their useful life, except for fixed assets, which is similar to the depreciation of fixed assets.

Depreciation refers to the depreciation of fixed assets. It refers to the depreciation of fixed assets extracted according to the prescribed depreciation rate of fixed assets in a certain period of time to make up for the loss of fixed assets, or the depreciation of fixed assets calculated virtually according to the depreciation rate stipulated in the unified national accounts.

(1) Company A received the materials invested by Company B, and the agreed price was 950,000 yuan (assuming that the agreement was fair, assuming that the value-added tax was not considered), and the registered capital of Company A was 800,000 yuan.

Borrow: raw materials 950,000

Credit: Paid-in capital - Company B 800,000

Credit: Capital Reserve - Capital Premium 150,000

2) Pay the advertising fee of 70,000 yuan by check.

Borrow: 70,000 for administrative expenses

Credit: Bank deposit 70000

3) Donate 10,000 yuan to a poor primary school by transfer.

Borrow: non-operating expenses 10,000

Credit: Bank deposit 10000

4) the administrative department E transport equipment, the workload method is used to calculate depreciation, the original value of 937,000 yuan, the residual value rate of 4. The total workload is 100,000 kilometers, and 3,000 kilometers are driven this month.

Borrow: Administrative expenses 937,000 * (1-4%) * 3,000 100,000 = Credit: Accumulated depreciation.

5) Pay the wages of employees in the previous month through bank deposits of 420,000 yuan.

Borrow: 420,000 employee compensation payable

Credit: Bank deposit 420,000

Company D: The book balance is 234,600, and the bank statement deposit balance is 319,600

I looked at the question and the answer and thought there was nothing wrong with the answer. Here's how it looks:

In the answer, 4,000 yuan in the taxable income of 20,000-4,000 = 16,000 is the concept of exemption, that is, 20% of the taxable income, 20,000 x 20% = 4,000 yuan, rather than deducting the donation. 4,000 yuan of the individual income tax payable (16000-4000)*14% is the allowable deduction of donations. Both numbers are 4,000 but the concept is different, and it is not a deduction of two donations.

Article 24 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that the part of the donation amount that does not exceed 30% of the taxable income declared by the taxpayer can be deducted from the taxable income.

With 16000*30%=4800, which is greater than the actual donation amount of 4000, it can be deducted in full. Therefore, when calculating the individual income tax, the 4,000 donations allowed to be deducted are then calculated.

The 4,000 yuan in the formula of taxable income = 20,000-4,000 = 16,000 is 20,000 * 20% = 4,000 (deducting 20% of the expenses), which is the allowable deduction of expenses, not the 4,000 yuan donated later. Coincidentally, these two numbers are the same, which messes you up.

According to the current T".Personal Income Tax LawArticle 24 of the Implementing Regulations stipulates that the individuals referred to in the second paragraph of Article 6 of the Tax Law shall use their income for education and othersPublic welfareDonations refer to the income received by individuals through ChinaSocial groups, state organs to education and other societyPublic welfareand donations from areas that have suffered from severe natural disasters and poverty-stricken areas.

The amount of the donation does not exceed the taxpayer's declarationTaxable income30% of the portions can be obtained from itTaxable incomededucted.

According to the current T".Personal Income Tax Lawstipulates that:Author's remunerationIf the income does not exceed 4,000 yuan each time, 800 yuan will be deducted from the expenses; If it is more than 4,000 yuan, 20 percent of the expenses will be deducted, and the balance shall beTaxable income。YesProportional tax rate, the tax rate is 20 percent, and pressedTax payableThe levy will be reduced by 30%.

Individual income tax payable = [20,000 * (1-20%) - 4,000] * 20% * (1-30%) = 1,680 yuan

I would like to ask why the taxable income is 16,000 and the donation amount of 4,000 has been deducted, so why is it deducted again in the next calculation. - The first deduction is 20% of the fee, and the second deduction is the same amount of donation, so you misunderstood.

Don't be afraid of malicious adoption and score farming.

Persist in the pursuit of truth and true knowledge.

Dear, please be specific, what exactly is the accounting business?

9600 items in stock

Tax Payable - VAT Payable (Input Tax) 1536

Credit: Bank Deposit 11136

Borrow: Inventory item 360

Credit: Accounts Payable - Provisional Accounts Payable 360

Borrow: Inventory item 360

Credit: Accounts Payable - Provisional Accounts Payable 360

Borrow: Inventory item 360

Tax Payable - VAT Payable (Input Tax).

Accounts payable. Credit: Bank deposits.