Ask the professionals for my basic accounting questions

In general, I feel that you are relying on reasoning to understand the accounting business, and you have not seriously read the books on the basics of accounting, and some basic concepts have not been clarified.

For question 1: There are two directions for the distribution of profits, on the one hand, the profits are distributed to the enterprise, and the accumulated funds or surplus reserves of the enterprise are withdrawn according to a certain proportion, and on the other hand, the profits are distributed to the shareholders, resulting in dividends payable or profits payable by the enterprise, and the remaining undistributed profits are carried forward to the next year for distribution. Therefore, no matter how big the shareholder is, from the basic accounting stage, he obtains a part of the profit after the enterprise withdraws the surplus reserve, and the shareholder cannot withdraw the so-called own surplus reserve, but the larger shareholder can affect the profit distribution policy of the enterprise, such as the proportion of any surplus reserve, but the surplus reserve is always for the enterprise.

For question 2: There are special formulas for calculating various accounting profits in accounting, generally speaking, there are formulas for calculating operating profits, calculating total profits and calculating net profits, I won't list them for you here, because there will be these in general textbooks. But you need to take a closer look at all of this, because from your question, the subject concepts are confused.

I don't know if the above can help you understand these two questions, and I wish you a happy study.

The surplus reserve cannot be withdrawn, and the undistributed profits left after the after-tax profits of an enterprise are withdrawn from the surplus reserve fund and the statutory surplus reserve can be distributed to shareholders. It can also be carried over to the next year without distribution, or increase the capital.

Materials purchased this month:

Borrow: Raw materials 1 700 000 Credit: Material procurement 1 690 000 Material cost variance 10 000 Variance rate (savings difference) = -(17000 + 10000) (1000000 + 1700000) = -1%.

The planned cost of surplus materials is 1000000 + 1700000-1200000 = 1500000

Why don't you have an a?

Analysis of economic business content:

1.The amount of the products sold is 20,000 yuan, the money has been deposited in the bank, and the cost of these products is 15,000 yuan.

Debit: Bank deposit 20000 (increase in assets).

Credit: Main income 20,000 (increase in equity).

Carry-forward costs. Borrow: Main cost 15000 (equity reduction).

Credit: 15,000 (decrease in assets) for goods in stock

This question is actually:

Assets increased by 5,000 and owner's equity increased by 5,000

2.Use bank deposits to pay the interest expense for the month, the amount is 3,000 yuan.

Debit: Finance Expense 3000 (Equity Reduction).

Credit: Bank deposits 3000 (decrease in assets).

3.Received an additional investment of 200,000 yuan from investors and deposited it in the bank.

Borrow: Bank deposit 200,000 (increase in assets).

Credit: Paid-in capital 200,000 (increase in equity).

4.Use the bank deposit of 100,000 yuan to repay the loan when it is due.

Borrow: Short-term borrowing 100,000 (reduction in liabilities).

Credit: Bank deposit 100,000 (decrease in assets).

b.The total owner's equity at the end of the period was 702,000 yuan.

Owner's equity = beginning of the period + increase in the current period - decrease in the current period = (800000-300000) + 5000-3000 + 200000 = 702000 yuan.

That's right, cThe total liabilities at the end of the period were 200,000 yuan.

Liabilities = beginning of the period + increase in the current period - decrease in the current period = 300,000 + 0-100,000 = 200,000

That's right, dThe cost of this period is 15,000 yuan.

The current cost is the financial expense, which should be 3,000 yuan, so it is wrong, and the 1,500 yuan in the title is the gross profit.

e.The revenue for the period was 20,000 yuan.

The income of this period is 20,000 yuan, which is right.

b.The total owner's equity at the end of the period was 702,000 yuan --50+20+cThe total liabilities at the end of the period are 200,000 yuan --30-10dThe cost of this period is 15,000 yuan.

e.The revenue for the period was 20,000 yuan.

1. Accounting subjects are the rules and basis that must be followed for setting up accounts and handling accounts, and are an important condition for the correct organization of accounting. 2. The theoretical basis of double-entry accounting is the identity relationship between assets and equity that objectively exists between accounting elements. 3. Accrual basis refers to a financial treatment method in which the income and expenses of the current period are determined based on the attributable period in accounting.

4. Adhering to the principle of proportioning in accounting work has two meanings:

1. Causal ratio, matching revenue with its corresponding costs, for example, matching main business income with main business costs, and matching other business income with other business costs.

2. Time ratio, the income of a certain period is matched with the expenses of the same period, for example, the income of the current period is matched with the management expenses, financial expenses and other period expenses. 5. According to the provisions of the state, in large and medium-sized enterprises, public institutions to implement the enterprise accounting system, the establishment of enterprise standards, the chief accountant is under the main administrative leaders of the unit, in charge of financial and accounting work.

According to the proportion of fair value distribution, the sum of the fair value of the three equipment = 80 + 20 + 30 = 1.3 million yuan, then the proportion of K equipment is 80 130, then K equipment in the proportion of the equipment purchased by the enterprise to distribute the recorded value, is 1.2 million yuan.

That is true. The essential reason for adjusting the income tax is that the calculation methods of accounting and tax law are different, and some things recognized in accounting are not recognized in tax law, so there is an increase or decrease. For example, tax late fees and penalties are included in non-operating expenses, and in accounting, we deduct them when calculating total profits, but when calculating corporate income tax under the tax law, the tax late fees in non-operating expenses are prohibited from deduction and cannot be deducted, and can only be added back.

Note: 20 million is actually the total profit in our accounting. ）

Owner's equity at the end of May = 60,000-25,000 = 35,000

Owner's equity at the end of June = 35,000 + 28,000-18,000 = 45,000 Answer D