Solve an accounting entry problem!!

You have to see that if you choose C, you will not be satisfied that there will be a loan, let alone a loan, let alone an equal loan.

The bookkeeping rule of the credit and loan accounting method is "there must be a loan, and the loan must be equal". According to the account structure of the debit accounting method, when registering an economic transaction, one account is registered on the "debit" side and the other account must be registered on the "credit side", and the amount registered on the "debit" and "credit" side is equal. If an economic transaction is complex and involves more than two accounts, one account is registered on the debit side and the other accounts on the "credit" side, and the amount registered on the "debit" and "credit" side is equal; or one account is registered on the "credit" side and the other accounts are registered on the "debit side" and the amount registered on the debit side and the credit side is equal; Furthermore, several accounts are registered on the "debit" side and others on the "credit" side, and the amounts registered on the "debit" and "credit" sides are equal.

To solve the problem, it is necessary to see the intention of the questioner, and you can't be so sharp. The intent of this question is to test your relationship with the borrower. And the entry you are talking about is actually a merger of two entries, which can be understood like this:

Borrow: Raw material --- 200,000

Credit: Paid-up capital--- 200,000

Accrual of VAT input tax payable:

Debit: Tax payable--- 34,000

Credit: Paid-up capital--- 34,000

1. Sales.

Borrow: Bank Deposits 7,020,000Credit: Main Business Income 6,000,000

Tax Payable - VAT Payable - Output Tax 1,020,000 Cost carried forward.

Borrow: Cost of Sales 3,000,000 Credit: Finished Products (Inventory Goods) 3,000,0002, Borrow:

Production cost 3,000,000 Manufacturing cost 600,000 Management cost 200,000 Credit: Raw materials 3,800,0003, sales of raw materials.

Borrow: Bank Deposits 234,000 Credit: Raw Materials 200,000

Tax Payable - VAT Payable - Output Tax 34,000 Cost carried forward:

Borrow: Cost of Sales 180,000Credit: Raw Materials 180,0004, Borrow:

Operating expenses - advertising expenses 60,000 Operating expenses - insurance premiums 140,000 Financial expenses 40,000 Credit: bank deposits 240,0005, Debit: income tax 537,500

Credit: Tax Payable - Income Tax Payable 537,500 The specific figure is not detailed and may contain errors.

day, purchase materials, material inspection into the library:

Borrow: Raw material - A material 10000 (9800 200).

Tax Payable – VAT Payable (Input Tax) 1666 (9800 17%)

Credit: Bank Deposits 11666

Day, receiving materials:

Borrow: Production cost 35000

Credit: Raw materials - A material 15000

B Material 20000

Day, receiving materials:

Borrow: manufacturing cost 900 (500 400).

Administrative costs 500 (300 200).

Credit: Raw materials - A material 800 (500 300).

B material 600 (400 200).

day, purchased materials, materials have not been put into storage:

Borrow: Materials in transit - B material 19600

Tax Payable – VAT Payable (Input Tax) 3332 (19600 17%)

Credit: Accounts Payable - Company D 22932

Day, sales products:

Borrow: Bank deposit 11700

Credit: main business income 10,000

Tax payable – VAT payable (output tax) 1700 (10000 17%)

day, distribution of wages:

Borrow: Production cost 10000

Manufacturing cost 2000

Management fee 3000

Credit: Employee compensation payable - salary 15000

day, payroll:

Borrow: Employee compensation payable - salary 15000

Credit: Bank deposit 15000

day, pay the sales fee:

Borrow: 200 for the sale fee

Credit: Cash on hand 200

day, pay equipment maintenance costs: [under the new standard, repair costs are included in "management expenses"].

Borrow: 6700 for administrative expenses

Credit: Bank Deposit 6700

day, received before the arrears:

Borrow: Bank deposit 59500

Credit: Accounts receivable - Company A 59500

day, depreciation:

Borrow: Manufacturing cost 5000

Management fee 1000

Credit: Accumulated depreciation of 6000

day, carry forward manufacturing expenses:

The total manufacturing cost for this month is 900 2000 5000 7900 yuan.

Borrow: Production cost 7900

Credit: Manufacturing Expenses 7900

Day, inventory loss equipment:

Before approval: borrow: property loss and excess to be disposed of - loss and excess of fixed assets to be disposed of 20,000

Accumulated depreciation of 40,000

Credit: Fixed assets 60,000

After approval: Debit: Other receivables 5000

Non-operating expenses 15000

Credit: Loss and Excess of Property to be Handled - Excess of Fixed Assets to be Handled 20,000

day, carry forward the cost of sold products:

Borrow: The cost of main business is 30,000

Borrow; 30000 items in stock

1. Borrow: 10,000 raw materials

Tax Payable - VAT Payable (Input Tax) 1666

Credit: Bank Deposit Express 11666

2. Borrow: production cost 35000

Credit: Raw materials - A material 15000

B Material 20000

3. Borrow: manufacturing cost 900

Administrative fee 500

Credit: Raw Materials-A Materials 800

B material 600

4. Borrow: 19600 materials in transit

Tax Payable - VAT Payable (Input Tax) 3332

Credit: Accounts Payable - Company D 22932

5. Borrow: bank deposit 11700

Credit: main business income 10,000

Tax Payable - VAT Payable (Output Tax) 1700

6. Borrow: production cost 10000

Manufacturing cost 2000

Management fee 3000

Credit: Employee compensation payable - salary 15000

7. Borrow: Employee remuneration payable - salary 15000

Credit: Bank deposit 15000

8. Borrow: sales expenses 200

Credit: Cash on hand 200

9. Borrow: manufacturing cost 6700

Credit: Bank Deposit 6700

10. Borrow: bank deposit 6700

Credit: Accounts receivable 6700

11. Borrow: manufacturing cost 5000

Management fee 1000

Credit: Accumulated depreciation of 6000

12. Borrow: production cost 14600

Credit: Manufacturing expenses 14600

13. Borrow: who is the property loss to be disposed of - the loss of fixed assets to be disposed of is 20,000 and the accumulated depreciation is 40,000

Credit: Fixed assets 60,000

Debit: Other receivables 5000

Non-operating expenses 15000

Credit: Pending Property Losses - Pending Fixed Asset Losses 20000

1. Huaguang Company is a general VAT taxpayer, and the applicable VAT rate is 17%, and the actual cost accounting of materials is adopted. On April 30, 2007, the debit balance of the company's "tax payable - VAT payable" account was 40,000 yuan, and the debit balance can be deducted from the output tax of the next month. The following economic transactions involving VAT occurred in May:

1) Purchase a batch of raw materials, the price indicated in the special VAT invoice is 600,000 yuan, the VAT amount is 10,000 yuan, the company has issued a commercial bill of acceptance, and the material has been inspected into the warehouse.

Borrow: Raw material 60

Tax Payable – VAT payable (input tax).

Credit: Notes payable.

2) With raw materials, the cost of the batch of materials is 410,000 yuan, and the tax** is 500,000 yuan.

Borrow: Long-term equity investment.

Credit: main business income 50

Tax Payable – VAT payable (output tax).

Borrow: Cost of Principal Business 41

Credit: Raw Materials 41

3) Sales of a batch of products, sales ** of 200,000 yuan (excluding VAT), the actual cost of 160,000 yuan, a special invoice has been issued, the payment has not been received, the sales meet the conditions for revenue recognition.

Debit: Accounts receivable.

Credit: main business income 20

Tax Payable – VAT payable (output tax).

Borrow: Cost of sales 16

Credit: Inventory Goods 16

4) The actual cost of raw materials is 300,000 yuan, and the value-added tax that should be borne by the batch of raw materials is 10,000 yuan.

Borrow: Construction in progress.

Credit: Raw materials 30

Tax Payable – VAT payable (for tax transfer).

5) At the end of the month, a batch of raw materials is lost, the actual cost of the batch of raw materials is 100,000 yuan, and the value-added tax is 10,000 yuan.

Borrow: Non-operating expenses.

Credit: Raw Materials 10

Tax Payable – VAT payable (input tax transferred out).

6) Pay the VAT of the month with bank deposits.

Debit: Tax Payable - VAT Payable.

Credit: Bank deposits.

7) At the end of the month, transfer the unpaid or overpaid VAT payable in the current month to the unpaid VAT detailed account.

Debit: Tax Payable – VAT Payable (Output Tax).

Input VAT is transferred out.

Credit: Tax Payable - VAT Payable (Tax Amount).

Taxes and fees due. However, since the tax payable of 10,000 yuan has been paid above, there should only be 20,000 yuan of tax to be paid here.

That is: the input of 10,000 (including the 40,000 at the beginning of the month).

Advance to 10,000. Sales: 10,000.

Ten thousand paid. Hope it works for you

On 1 January 2007, borrowed: bank deposits 1064942

Credit: Bonds payable - face value 1,000,000

Bonds Payable - Interest Adjustment 64942

As of December 31, 2007, interest paid was 1,000,000*, actual interest expense = 1064942*5% =, amortized interest adjustment.

Borrow: Finance Expenses.

Bonds Payable - Interest Adjustments.

Credit: Interest payable 65,000

Borrow: Interest payable 65,000

Credit: bank deposit 65000

On December 31, 2008, interest paid was 1,000,000*, actual interest expense = (, amortized interest adjustment.

Borrow: Finance Expenses.

Bonds Payable - Interest Adjustments.

Credit: Interest payable 65,000

Borrow: Interest payable 65,000

Credit: bank deposit 65000

Acquisition of machinery and equipment.

Borrow: Construction in progress 263,000

Tax payable - VAT payable (input tax) 44200 Credit: Bank deposit 307200

Raw materials.

Borrow: Construction in progress 24200

Credit: Raw Materials 24200

Pay installers.

Borrow: Construction in progress 4800

Credit: Employee compensation payable 4800

(1) The total amount of equipment price, value-added tax and transportation costs paid is 307 200 yuan: 307 200 yuan for construction in progress

Credit: bank deposits 307 200

Note: According to the provisions of VAT transformation, the input tax of 44,200 yuan can be deducted.

2) The total cost of receiving the company's raw materials and installation workers' salaries is 33 114 yuan: 33 114 yuan for projects under construction

Credit: Raw Materials 24200

Tax payable - VAT payable (input tax transferred out) 4 114 Remuneration payable to employees 4 800

Note: According to the provisions of VAT transformation, the input tax of 4,114 yuan does not need to be transferred out.

3) After the equipment is installed, it reaches the predetermined usable state, and the transfer cost is 340 314 yuan, and the fixed assets are 340 314 yuan

Credit: Construction in progress 340 314

Entries at the time of borrowing:

Debit: Bank deposit 200000

Credit: Long-term borrowing 200,000

If the loan of 200,000 yuan is borrowed on March 1, 2000, all of which is immediately used to expand the production line, the interest of the current year shall be capitalized.

Borrow: Construction in progress 200000*8% 12*10 Loan: Interest payable 200000*8% 12*10Interest paid entries:

Borrow: Interest payable 200000*8% 12*10Loan: Bank deposit 200000*8% 12*102001 year, 2002, 2003 The annual interest is capitalized if the conditions are met, and the entries:

Borrow: 200,000 * 8% of projects under construction

Credit: Interest payable 200,000*8%.

Payment of Interest Entries:

Borrow: Interest payable 200,000*8%.

Credit: Bank deposit 200,000*8%.

Interest in 2004 is included in the current financial expenses, entries:

Borrow: financial expenses 200,000*8%.

Credit: Interest payable 200,000*8%.

Payment of Interest Entries:

Borrow: Interest payable 200,000*8%.

Credit: Bank deposit 200,000*8%.

March 1, 2005, principal repayment and interest for the last two months:

Borrow: Finance 200,000*8% 12*2 Long-term borrowing 200,000

Credit: Bank deposit 200000*8% 12*2+200000