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Anonymous users2024-02-07Wan is recognized by everyone to invest in raw materials without tax**, but its off-price tax is 10,000 yuan of value-added tax, there must be a bearer, so that enterprises pay additional VAT from monetary funds, which is obviously unreasonable. Therefore, VAT should also be included in the value of the invested raw materials, which should be borne by the owner's equity account, but this input tax can still be deducted.
2. The accounting treatment is as follows:
Borrow: 400,000 raw materials.
Debit: tax payable VAT (input tax) payable 10,000.
Credit: Paid-in capital or capital reserve million. Hereby!
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Anonymous users2024-02-06This should be able to receive a VAT invoice, there will be a material amount on the invoice, if you are based on your input tax of 80,000 5, the value of raw materials should be 500,000, you should be invoiced ** into the material account, but the input tax can not be counted into the investment.
Borrow: Raw materials 500,000
Tax Payable - VAT Payable (Input Tax) 85,000 Credit: Paid-in Capital 400,000
Capital reserve 185,000
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Anonymous users2024-02-05The price that has already been determined cannot be included in the input tax.
Should be borrowed: raw materials 400,000
Tax payable--- VAT payable --- input tax 85,000 credit: paid-in capital 400,000
Cash or bank deposit 85000
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Anonymous users2024-02-04The investment in raw materials shall be recorded according to the value determined by the two parties through negotiation. The rest is noted"Capital reserve"
Borrow: Raw materials 400,000
Tax payable--- VAT payable --- input tax 85,000 credit: paid-in capital 400,000
Capital reserve 85,000
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Anonymous users2024-02-03Borrow: long-term equity investment 600,000
Credit: main business income 600,000
Borrow: The cost of main business is 400,000
Credit: 400,000 raw materials
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Anonymous users2024-02-02Borrow: long-term equity investment 600,000
Credit: main business income 600,000
Borrow: The cost of main business is 400,000
Credit: 400,000 raw materials
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Anonymous users2024-02-01Accounting entries should record the agreement**, which is $600,000.
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Anonymous users2024-01-31Borrow: Long-term equity investment.
Credit: Other business income 65
Tax Payable – VAT payable (output tax).
Borrow: Other operating costs 40
Credit: Raw Materials 40
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Anonymous users2024-01-30If the negotiated price is fair.
Borrow: Long-term equity investment 702000
Credit: Other operating income 600,000
Tax payable – VAT 102000 is due
Borrow: Other operating costs 400,000
Credit: 400,000 raw materials
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Anonymous users2024-01-291.The actual total cost of raw materials is: 6000 + 350 + 130 6480 yuan, 2The reasonable loss during transportation is: 200*10% 20 kg.
3.The actual incoming quantity was 200-20 180 kg.
4.Because it is a reasonable loss, the actual amount of liters spent for the purchase of this batch of goods should be counted as the cost of warehousing, which is equivalent to the original cost of 6480 yuan to buy 200 kilograms of goods, the loss of 20 kilograms, and the quantity is reduced, but you can't pay 20 kilograms less because of this, and there is no relevant responsible person to bear this part of the loss, so it can only be apportioned to the 180 kilograms of goods in the warehouse, so the actual unit cost is:
6480 180 36 yuan, 5Compared with the unit cost of 6480 200 yuan before the loss of sensitivity, the cost per kilogram has increased.
6.You've asked this question before, do you understand this time?
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Anonymous users2024-01-28The normal acceptance of investment shall be recorded at the value agreed upon by both parties, except where the agreement is unfair, and the value agreed herein is unfair.
Borrow: Raw materials 500,000
Taxes and fees due. - Value Added Tax (Input Tax.
Credit: Paid-up capital 585,000
Production cost under the two subjects, there are direct materials, that is, the raw materials consumed in the current period, if the company has two levels of accounting, the end of the month accountant will send you the inventory table on the production line, and the worker consumption is summarized on the table, we use the data is the usual consumption of workers, in the actual work of the best enterprises can not remember the material consumption, usually the accountant with the production department of the material minus the inventory on the production line to squeeze out, the financial to get the consumption table with ** to get the production cost - direct materials. The cost of production is the consumption of raw materials, not the requisition. Some companies are too small or have no inventory online and no accountants, then the picking is the consumption of materials. >>>More
Borrow: Long-term equity investment.
Credit: raw materials. >>>More
1.When you talk about the depreciation of the dollar, you should be talking about the dollar index, as a country's banknote, whether the dollar depreciates or appreciates, is relative to the currency of another country, or the dollar index. >>>More
Carbon black (also known as carbon black) is an amorphous carbon. Light, loose and very fine black powder, with a very large specific surface area, ranging from 10-3000m2 g, is the product of incomplete combustion or thermal decomposition of organic matter (natural gas, heavy oil, fuel oil, etc.) under the condition of insufficient air. Those made of natural gas are called "gas black", those made of oil are called "lamp black", and those made of acetylene are called "acetylene black". >>>More
The two questions you raised are very representative:
Question 1: The answer is 3.24 million yuan. >>>More