The second question, write accounting entries, ask for help How to do the accounting entries of thes

1) Borrow: bank deposit 117000

Credit: main business income 100,000

Tax payable - VAT payable (output tax) 170002) Debit: Bank deposit 550,000

Credit: Accounts Received in Advance - Huaguang Company 550000

3) Borrow: accounts receivable - Southeast Plant 468000

Credit: main business income 400,000

Tax payable – VAT payable (output tax) 68000

Debit: Bank deposit 117000

Credit: main business income 100,000

Tax payable - VAT 17000

Debit: Bank Deposit: 550000

Credit: Accounts Receivable in Advance: 550000

Debit: Accounts receivable: 468000

Credit: main business income 400,000

Tax payable - VAT 68000

1) Borrow: bank deposit 117000

Credit: main business income - product A 100,000

Tax Payable - VAT Payable - Sales 17000

2) Borrow: Bank deposit 550,000

Credit: Accounts Receivable in Advance: 550000

3) Borrow: accounts receivable - Southeast Plant 468000

Credit: main business income - product A 400,000

Tax Payable - VAT Payable - Sales 68000

Categories: Business Banking >> Finance & Tax.

Problem description: A set of questions (a total of 4 questions), first explained, company A is a small-scale VAT taxpayer enterprise, the VAT collection rate is 6%, and the inventory is valued and accounted for according to the actual cost.

1.Purchase a batch of raw materials, VAT special invoice indicates that the payment is 60,000 yuan, VAT is 10,200 yuan, the price tax is paid by deposit, and the materials have not been inspected into the warehouse.

2.Pay the processing fee of 4,000 yuan and 680 yuan of value-added tax for the entrusted processing materials with bank deposits, and obtain a special value-added tax invoice.

3.A batch of products was sold, with a sales income of 159,000 yuan, and ordinary invoices were issued. Among them, 100,000 yuan has been deposited in the bank, and the rest has not been received.

4.Pay the VAT payable for the month by bank deposit.

Why is the VAT in the first two questions calculated at 17%, doesn't it mean that small-scale is calculated at 6%?

Analysis: 1. Due to small-scale taxpayers, input tax cannot be deducted.

Borrow: Material Procurement 70200

Credit: Bank Deposit 70200

2. Borrow: commissioned processing materials 4680

Credit: Bank Deposit 4680

3. Debit: accounts receivable 159,000

Credit: main business income 150,000

Tax Payable – VAT 9000 is due

Borrow: Bank deposit 100000

Credit: Accounts receivable 100,000

4. Borrow: tax payable - VAT payable 9000

Credit: Bank deposit 9000

Sales revenue: 159,000

1 Debit: Accounts Payable - Guangming Factory 30 000 - Yuehua Factory 50 000

Credit: Bank deposit 80 0002 Borrow: materials in transit - material A 45 000 - material B 30 000

Taxes payable - VAT payable (tax on purchases) 12750 Credit: bank deposits 87 7503 Borrow: materials in transit - material A 3 000

B material 4 000

Credit: Bank deposit 7 000

4 Borrow: materials in transit - C material 75000

Taxes payable - VAT payable (tax on imports) 12750 Credit: Accounts payable - Great Man Company 87 7505 Credit: Materials in transit - C materials 3 000

Credit: cash on hand 3 000

6 Borrow: Materials in transit - Material A 750

B material 1 000

C material 1 500

Credit: cash on hand 3 250

7 Borrow: raw materials - material A 48 750 - material B 35 000

C material 79 500

Credit: Materials in transit - Material A 48 750

B material 35 000

C material 79 500

I'm sure my answers are all right, you can find a master to verify it.

1.Debit: Accounts payable 80,000 yuan.

Credit: Bank deposit 80,000 yuan.

2.Borrow: raw materials - A material 45,000 yuan.

B material 30,000 yuan.

Tax payable - VAT 12,750 yuan.

Credit: Bank deposit 87,750 yuan.

3.Borrow: 7,000 yuan for raw materials and miscellaneous expenses.

Credit: Bank deposit 7000 yuan.

4.Borrow: raw materials - C materials 75,000 yuan.

Tax payable - VAT 12,570 yuan.

Credit: Accounts payable 87,570 yuan.

5.Borrow: raw materials - freight and handling costs of 3,000 yuan.

Credit: cash in hand 3,000 yuan.

6.Borrow: management fee 3253 yuan.

Credit: cash in hand 3,253 yuan.

If you don't get a suitable answer here, it is recommended that you consult the forum, where there are more professional people, to see if they can give you a suitable answer.

1.Borrow a bank deposit of 300,000

Fixed assets 1,700,000

Paid-up capital of 2,000,000

2.Borrow bank deposit 200,000

Loan short-term loan 200,000

3.Borrow 500,000 short-term borrowings

Finance costs 3550

Credit bank deposit 503550

4.Borrow bank deposit 150000000

Loan long-term loan 15,000,000

The accounting entries on the first floor are completely correct, so take his answer.

Borrow: 855 financial assets available

Credit: Bank deposit 855

Borrow: Dividends receivable 1000*

Credit: Investment income 1000*

At the time of disposal, borrowed: bank deposit 8 million.

Investment income 55

Credit: Available for ** Financial Assets 855

Therefore, the amount of investment income in the income statement = 15-55 = -400,000 without entries and quick calculation = 800-855 + 1000*

6/6/9.

Borrow: available for ** financial assets - cost 8.55 million yuan.

Credit: Bank deposits of 8.55 million yuan.

7/2/5.

Borrow: Dividends receivable of 150,000 yuan.

Credit: Investment income of 150,000 yuan.

7/8/21.

Borrow: Bank deposit of 8 million yuan.

Borrow: investment income of 550,000 yuan.

Credit: available for ** financial assets - cost of 8.55 million yuan.

In the 20 7-year income statement of Company A, the investment income that should be recognized because of the financial assets available for ** is = -55 + 15 = -400,000 yuan.

second, confirm the accounting account, the direction of bookkeeping (debit or credit);

thirdly, to determine which account (or accounts) is debited and which account (or accounts) is credited;

Fourth, determine whether the accounts that should be borrowed and credited are correct and whether the amount of borrowers and borrowers is equal.

Format and requirements.

First, borrow first and then lend; Borrowing and lending should be written in separate lines, and the text and the number of the amount should be staggered; In the case of multiple loans or multiple loans, it is required that the words and amount figures of the debit or credit must be aligned.

Second, the credit symbol, account, and amount should be set back one square from the debit, indicating that the debit is on the left and the credit is on the right.

There are two types of accounting entries: simple entries and compound entries, of which simple entries are entries that borrow and loan; Compound entries are one loan multiple credit entries, multiple loan one loan, and multiple loan multiple credit entries.

It should be pointed out that in order to maintain a clear correspondence between accounts, it is generally not appropriate to merge different economic operations together and prepare accounting entries for multiple loans and multiple belts. However, in some special circumstances, in order to reflect the overall picture of economic operations, it is also possible to prepare accounting entries for multiple loans and loans.

1. Borrow: Bank deposit 500,000

Credit: Paid-in capital 500,000

2. Borrow: bank deposit 200,000

Loan short-term loan 200,000

3 borrow: 50,000 raw materials

Credit: Accounts payable 50,000

4 Borrow: cash in hand 2000

Credit: Bank deposit 2000

5. Borrow: Other receivables--- Wang Ping 5000

Credit: cash in hand 5000

6. Debit: accounts payable 50,000

Credit: Bank deposit 50000

7. Borrow: 35,000 fixed assets

Credit: Bank deposit 35000

8 borrow: production cost - a product 40,000

The manufacturing cost is 5000

Management fee 2000

Credit: 47,000 for raw materials

9. Debit: accounts receivable 500,000

Credit: main business income 500,000

10 borrow: management fee 3500

Cash on hand 1500

Credit: Other receivables - Wang Ping 5000

11. Borrow: bank deposit 100,000

Credit: Accounts receivable 100,000

12. Borrow: bank deposit 100,000

Accounts receivable 50000

Credit: main business income 150,000

13 borrow: sales expenses 20,000

Credit: bank deposit 20,000

14 borrow: financial expenses 800

Credit: Interest payable 800

15 borrow: production cost - a product 20000

Manufacturing cost 3000

Management fee 8000

Credit: Employee compensation payable 31,000

16 borrow: manufacturing cost 3000

Management fee 4200

Credit: Accumulated depreciation 7200

17 borrow: production cost --- 11000 for product A

Credit: Manufacturing expenses 11000

18 borrow: stock goods--- product A 71000

Credit: Production cost--- A product 71000

19 borrow: business tax and surcharge 4500

Credit: 4500 taxes payable

20 borrowing: the cost of main business is 65,000

Credit: Goods in stock -- *A product 65000

1.Debit: Bank deposit 468000

Credit: main business income 400,000

Tax Payable - VAT Payable - Output Tax 68000

Borrow: Bank deposit 41067

Credit: main business income 35 100

Tax Payable - VAT Payable - Output Tax 5967

2.Borrow: Long-term equity investment 9360

Credit: Goods in stock - Product B 8000

Tax payable - VAT payable - output tax 1360

3.Borrow: raw materials 300 000

Tax payable - VAT payable - input tax 51 000 Credit: Bank deposits 351 000

Debit: Accounts receivable 936 000

Credit: Income from main business 800 000

Tax payable - VAT payable - output tax 136 000 Debit: Accounts receivable 200 000

Credit: main business income 200 000

4.Tax calculation** = (30000 + 13000) (1-30%) = 61429 consumption tax payable = 61429*

Borrow: Business tax and surcharge.

Credit: Tax Payable - Excise Tax Payable.

5.Business tax: 800*3%=240,000.

Borrow: business tax and surcharge 240,000

Credit: Tax payable - Business tax payable 240,000

These are 9 courses.

1. Borrow: management expenses - office expenses Credit: cash.

2. Borrow: Bank Deposit Loan: Appropriation of funds.

3. Borrow: Bank Deposit Loan: Tradable Financial Assets - Treasury Bills Investment Income 5000

4. Borrow: cash, bank deposits, credit: other receivables.

5. Borrow: low-value consumables Loan: cash bank deposit.

Borrow: Administrative Expenses - Low-Value Consumables Loan: Low-Value Consumables 6, Borrow: Bank Deposits Credit: Extra-budgetary Fund Income.

7. Borrow: appropriation of funds - appropriation of recurrent funds Credit: bank deposits 8. Borrow: management expenses Credit: bank deposits.

9. Borrow: cash Loan: non-operating income.

I saved some things, and the amount was not written.

Come and come to meet the gift, let's adopt it first.