Accounting business experts, please help answer them, I will be very grateful

The provision for bad debts in the first year is 1.2 million 3% = 10,000.

Debit: asset impairment loss --- provision for bad debts 10,000.

Credit: bad debt provision million.

In the second year, the provision for bad debts was 1.28 million 3% = 10,000 = 10,000.

Debit: asset impairment loss --- provision for bad debts 10,000.

Credit: bad debt provision million.

In the third year, the bad debt provision was overcharged with 280,000 3% = 1 million should be reversed (1 million 3% 10,000) borrowed: bad debt provision 10,000.

Credit: asset impairment loss--- provision for bad debts 10,000.

Bad debt losses are recognized in the fourth year.

Debit: Bad debt provision 20,000.

Credit: Accounts receivable --- 20,000.

In the fourth year, the provision for bad debts is more than 1 million to 680,000 yuan, and 32 3% = 10,000 (680,000 3%-30,000) are reversed.

Debit: bad debt provision million.

Credit: asset impairment loss--- provision for bad debts 10,000.

In the fifth year, 10,000 hours were recovered.

Debit: Accounts receivable million.

Credit: bad debt provision million.

Meantime. Borrow: bank deposit million.

Credit: Accounts receivable million.

In the fifth year, 80,000 3% = 10,000 (60 3% million).

Debit: bad debt provision million.

Credit: asset impairment loss--- provision for bad debts 10,000.

Allowance method: Bad debt reserve withdrawn in the first year: debit management expenses credit bad debt provision amount is 10,000.

The amount that should be withdrawn in the second year is 1.28 million * million, and it has been withdrawn in the first year, so it is the same as the first year, as long as the amount should be paid.

The amount that should be withdrawn in the third year is 1 million * million, and the amount that has been withdrawn in the first two years has exceeded 30,000, and the part that should be withdrawn should be offset by the amount of bad debt provision loan management non-use 10,000.

In the fourth year, when bad debts occur, it is 20,000 yuan of accounts receivable.

The bad debts that should be withdrawn are debited from the administrative expenses and credited with the provision for bad debts.

In the fifth year, when it is recovered, it borrows accounts receivable and makes bad debt reserves, and borrows bank deposits and accounts receivable 10,000 yuan.

The amount to be withdrawn at the end of the fifth year is 60* The first four years have been fully withdrawn bad debts million, and more than 10,000 should be deducted from the above entries The bad debt provision loan management is not used for 10,000.

The first year: borrow: management expenses - bad debt loss of 36,000 yuan, credit:

Bad debt provision 36,000 yuan. Year 2: Borrow:

Management expenses - bad debt loss of 2,400 yuan, credit: bad debt provision of 2,400 yuan. Year 3:

Borrow: bad debt provision of 8,400 yuan, credit: management expenses - bad debt loss of 8,400 yuan.

Fourth year: 1. Borrow: bad debt provision of 20,000 yuan, credit:

Accounts receivable 20,000 yuan. 2. Borrow: management expenses - bad debt loss of 10,400 yuan, credit:

Bad debt provision is 10,400 yuan. Fifth year: 1. Borrow:

Accounts receivable 15,000 yuan, credit: bad debt provision 15,000 yuan; 2. Borrow: 17,400 yuan for bad debts, credit:

Management expenses - bad debt loss of 17,400 yuan.

Actual cost of issued materials = (90,000 + 300 * 200 + 400 * 180) (500 + 300 + 400) = 185

Balance book cost = (500 + 300 + 400-400-400) * 185 = 74000

The account balance of Long-Term Equity Investment-Company B as at 31 March 2009 was 280 000 + 80 000 x 40% - 20 000 = 292 000

The amount that should be included in the auxiliary production cost = 260 150 + 300 150 17% + 150 3 = 47100 (yuan).

Neither circumstances nor are eligible for revenue recognition.

1. Borrow: other monetary funds - promissory note 250,000

Credit: Bank deposit 250,000

2. Borrow: 200,000 raw materials

Tax payable - VAT payable (input tax) 32,000 credit: other monetary funds - promissory note 232,000

3. Borrow: other monetary funds - 150,000 foreign deposits Loan: 150,000 bank deposits

4. Borrow: 100,000 raw materials

Tax payable - VAT payable (input tax) 16,000 bank deposit 34,000

Credit: Other Monetary Funds - 150,000 Deposits in Other Cities

The second big question. 1. Use the cross-out correction method for erroneous accounts, draw a red line on the wrong account number, and write the name of the corrector on the red line, or stamp the seal of the corrector, and write the correct number in blue above the underline.

2. Bank = 19825-1370 + 10420-7500 = 21375 Enterprise = 19825-900 + 4900-2450 = 21375 The third question.

1. Borrow: loss and surplus of property to be disposed of - loss and surplus of current assets to be disposed of 236 Loan: non-operating income 236

2. Borrow: management fee 750

Cash on hand 250

Credit: Other receivables - Zhang Lan 1000

3. Borrow: sales expenses 3800

Credit: Bank deposit 3800

4. Borrow: other monetary funds - deposit investment funds 420,000 loans: bank deposits 420,000

5. Borrow: 400 cash in hand

Credit: Bank deposit 400

6. Borrow: other monetary funds - bank cashier's check 46,400 loan: main business income 40,000

Taxes payable - VAT payable (output tax) 64007, borrow: other monetary funds - commercial bills 470000 financial expenses 235

Credit: Bank Deposits 470235

9. Borrow: other monetary funds - deposit investment funds 400,000 loans: bank deposits 400,000

7 Afterlife? Domestic repercussions? World Impact.

Interest income to be recognized as of December 31, 2010 = 6 000 000 * 4% 12 = 20 000 yuan.

The accounting treatment is:

Borrow Interest receivable 20 000

Credit Finance costs 20 000

Borrow Interest receivable 20 000

Credit: Interest income 20,000