Ask the accountant master to do the accounting entry questions

The tax law stipulates that the input tax of industrial enterprises can only be confirmed after the goods are inspected and entered into the household.

So I think:

At the time of prepayment:

DR: Prepaid 23400

CR: Bank Deposits 23400

After the acceptance of the house:

DR: Inventories – Raw Materials 20000

DR: Tax Payable - VAT Payable - Input Tax 3400CR: Prepaid Accounts 23400

I guess you have to pass the material procurement section.

Borrow: material procurement 20,000

Debit: Tax payable - VAT payable - input tax 3400 credit; Prepaid accounts 23400

Borrow: raw materials 20000

Credit: 20,000 for material purchases

In practical work.

Borrow: Raw material - B material 20000

Tax Payable - VAT Payable (Input Tax) 3400

Credit: Prepaid Accounts - Factory A 23400

Note: Invoices must be certified before they can be deducted.

Borrow: 20,000 goods (raw materials) in stock

Debit: Tax payable VAT Input VAT 3400 (must be certified).

Credit: Advance accounts 23400

Because the purchased materials should be included in the "raw materials" account, and the tax account is not rigorous, it should be "tax payable - VAT payable - input tax".

DR: Raw material - B material 20000

DR: Tax Payable - VAT Payable - Input Tax 3400CR: Prepaid Accounts 23400

ps.VAT invoices must be obtained and certified before they can be credited to the account.

1. When repurchasing **:

Borrow: Treasury stock 4000 (2000*2).

Credit: Bank deposit 4000

2. When the share capital is cancelled:

Borrow: share capital 2000 (2000*1).

Capital reserve - equity premium 2000

Credit: Treasury stock 4000

Cancellation of share capital and treasury shares, because treasury shares are 40 million, share capital is 20 million, the difference is first offset against capital reserves-capital premium, if not enough to offset from surplus reserves and undistributed profits. In this example, the balance of capital reserve-capital premium is 30 million, which is enough to flush, and there is a balance of 10 million after the flush, so the surplus reserve will not be moved.

1. Borrow: 300,000 inventory goods.

Debit: Tax payable - VAT payable (input tax) million.

Credit: notes payable 2, borrow: transactional financial assets 1 million loan: bank deposits 1 million.

3. Borrow: financial expenses of 50,000 yuan.

Credit: Bank deposit 50,000.

4: Borrow: asset impairment loss of 80,000 yuan.

Credit: Bad debt provision 80,000.

5: Borrow: management fee of 120,000.

Credit: Accumulated depreciation of 120,000.

Borrow: management expenses -- amortization of intangible assets 50,000 Credit: Intangible assets 50,000 6: Debit: Accounts received in advance 600,000.

Debit: Accounts receivable 570,000.

Credit: main business income of 1 million.

Credit: Tax payable - VAT payable (output tax) 170,000 when carrying forward the cost of sales Borrow: Cost of main business 650,000 Credit: 650,000 inventory goods.

7. Borrow: management expenses 15

Borrow: Construction in progress 5

Credit: 150,000 employee compensation payable.

8. Borrow: 20,000 yuan for projects under construction.

Credit: Interest payable 20,000.

9. Borrow: long-term equity investment of 500,000 yuan.

Credit: Investment income of 500,000.

10. Borrow: main business tax and additional 40,000 loans: tax payable --- urban construction tax payable 30,000 yuan.

Credit: Other payables - education fee surcharge 10,000 11, debit: accounts payable 30,000 credit:

The main business income is 30,000 12, and the income tax is 180,000.

Credit: tax payable - income tax payable 180,000 Borrow: profit of the year 180,000.

Credit: Income tax 180,000.

Net profit = 540,000-180,000 = 360,000 Transferred to profit distribution loan: 360,000 profit for the year.

Credit: Profit distribution--- undistributed profit 360,000 surplus reserve.

Borrow: Profit distribution--- undistributed profits, 10,000 loans: Profit distribution--- withdrawal of surplus reserves.

Borrow: Profit distribution --- withdrawal of surplus reserves.

Credit: surplus reserve --- statutory surplus reserve 10,000.

(1) Borrow: 300 000 raw materials

Tax payable--- VAT payable (input tax) 51 000

Credit: Notes payable 351000

2) Borrow: Tradable financial assets---** (cost) 1 000 000

Credit: bank deposit 1 000 000

3) Borrow: Finance costs 50 000

Credit: Interest payable 50 000

4) Borrow: asset impairment loss 80 000

Credit: provision for bad debts 80 000

5) Borrow: accumulated depreciation of 12 000

Credit: Fixed assets 12 000

Debit: Accumulated amortization of 50 000

Credit: Intangible assets 50 000

6) Debit: accounts receivable 1 170 000

Credit: main business income 1 000 000

Tax payable--- VAT payable (output tax) 170 000

Borrow: Cost of main business 650 000

Credit: 650 000 goods in stock

Debit: bank deposit 600 000

Credit: Accounts receivable in advance 600 000

Debit: Accounts receivable 570 000

Credit: income from main business 570 000

7) Borrow: 150 000 for administrative costs

Construction in progress 50 000

Credit: Employee remuneration payable 200 000

8) Borrow: 20 000 for projects under construction

Credit: Long-term borrowing 200 000

9) Borrow: long-term equity investment of 50 000

Credit: investment income 50 000

10) Borrow: business tax and surcharge 40 000

Credit: Taxes payable--- 30,000 urban maintenance and construction tax payable

Taxes payable --- education fee surcharge of 10,000

11) Debit: Accounts payable 30 000

Credit: Non-operating income 30 000

12) Borrow: profit for the year 540 000

Credit: Income tax expense 18,000

Tax payable--- income tax payable 18,000

Main operating costs 18 000

Debit: profit distribution 36 000

Credit: surplus reserve 36 000

Borrow: raw materials - material A 20,000 yuan Raw materials - material B 50,000 yuan Tax payable - VAT payable (input tax) 11,900 yuan Credit: bank deposit 81,900 yuan.

Borrow: materials in transit - materials A and B 900 yuan Credit: cash in hand 900 yuan.

Borrow: raw materials - materials A and B 900 yuan Loan: materials in transit - materials A and B 900 yuan.

Borrow: production cost - material A 5,000 yuan Production cost - material B 3,000 yuan Manufacturing cost 2,000 yuan Management cost 1,900 yuan Credit: raw materials 11,900 yuan.

Borrow: production cost - product A 5,000 yuan Production cost - product B 3,000 yuan Manufacturing cost 2,000 yuan Management cost 1,000 yuan Credit: 11,000 yuan payable employee salary.

Borrow: production cost - product A 700 yuan Production cost - product B 420 yuan Manufacturing cost 280 yuan Management cost 140 yuan Credit: Employee remuneration payable - welfare 1540 yuan.

Borrow: administrative expenses - travel expenses 2,400 yuan Credit: cash in hand 2,400 yuan.

The accounting entries are:

Receive the list of consignments.

Borrow: accounts receivable--Zhongshan Department Store 565,000 Credit: Main business income 500,000 Credit:

Tax payable - VAT payable (output tax) 500,000*13%=65,000

Receive a VAT invoice from the other party

Borrow: Selling expenses.

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

Credit: Accounts receivable 50,000 Received transfer check.

Debit: Bank deposit 565000

Credit: Accounts receivable 565,000

Assuming that the VAT rate is 13%, the amount received is not indicated and will be treated as a current payment on December 1.

Debit: Other receivables 20

Credit: Short-term borrowing 20

December 5th.

Debit: Fixed asset 4

Tax Payable - VAT Payable - Input VAT to be credited.

Credit: Accounts payable.

December 6th.

Borrow: Inventory - Inventory Goods 15

Tax Payable - VAT Payable - Input VAT to be credited.

Credit: Accounts payable.

December 14th.

Borrow: cash on hand.

Credit: Bank deposits.

December 15th.

Borrow: Employee remuneration payable.

Credit: cash on hand.

If the individual income tax threshold does not exceed 5,000 yuan, no individual income tax will be charged) on December 16.

Debit: Accounts receivable.

Credit: Main business income 18

Tax Payable - VAT Payable - Output Tax.

Borrow: Cost of main business.

Credit: Inventory of goods.

December 18th.

Borrow: cash on hand.

Credit: Contract Liabilities.

Non-statutory three-guarantee obligations, such quality assurance guarantees are accounted for through contract liabilities, and the main business income is recognized month by month in the later stage).

December 25th.

Debit: Accounts payable 15

Credit: Bank Deposit 15

December 31.

Debit: Accounts payable 10

Credit: Bank Deposit 10

Borrow: Administrative expenses.

Credit: Employee Compensation Payable.

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

Debit: Lease Liabilities - Lease Payments.

Credit: Bank deposits.

Borrow: Finance Expenses.

Credit: Lease Liabilities - Unrecognized Financing Charges.

Borrow: Finance Expenses.

Credit: Interest payable.

The title is not complete, and the office lease only lists the accounting treatment entries at the end of the period) Note that the quality margin of 1600 yuan in this question needs to be adjusted at the same time as the contract liability is recognized, and the income tax basis = 0

Book value = 1600

Deductible Temporary Difference = 1600

Deferred tax assets = 1600 * 25% = 400

The taxable income increased by 1,600, the income tax payable increased by 400, and the deferred income tax decreased by 400

Renmin University Accounting (Non-Professional) Fifth Edition Textbook Exercise Complete Answers - Daoke Baba has the original answer on page 4.

You have to play a lot of words, so it's hard to get ...... codewords

Where there is borrowing, there must be a loan, and borrowing must be equal.

Can you do it yourself? I don't know.

You can check the direct information "Accounting Related Knowledge Materials".

(1) Borrow: 10,000,000 trading financial assets

Dividends receivable 150,000

Investment income 10000

Credit: bank deposit 10,160,000

2) Borrow: bank deposit 150,000

Credit: Dividends receivable 150,000

3) Borrow: 400,000 trading financial assets

Credit: Fair value change gain or loss 400,000

4) Borrow: fair value change profit or loss of 400,000

Credit: 400,000 for trading financial assets

5) Borrow: dividends receivable 40000000

Credit: Investment income 40000000

6) Borrow: bank deposit 40000000

Credit: Dividends receivable 40000000

7) Borrow: bank deposit 9800000

Investment income 200,000

Credit: 10,000,000 trading financial assets

Exercise 1: Accrual Basis of Receipts and Payments.

Business 1 Recognition Fee 1500 Recognition Fee 1500

Business 2 Recognition Fee 700 Expenses are not recognized.

Business 3 Expenses not recognized Expenses Recognized expenses 600

Business 4 Recognition of expenses450 Recognition of expenses.

Business 5 Non-recognition of expenses Recognition of expenses 750

The fee is 2,650 under the accrual basis and 2,850 under the cash basis

Exercise 21Debit: bank deposit 120 000

Credit: paid-up capital State capital 120 000

2.Debit: Fixed assets 260 000

Credit: paid-up capital Corporate capital 260 000

3.Borrow: Raw materials 30000

Tax Payable VAT (input tax) payable 5100

Credit: Paid-up capital 35100

4.Borrow: bank deposit 240 000

Credit: short-term borrowings 240 000

5.Debit: bank deposit 100 000

Credit: Long-term borrowing 100 000

6.Pegasus will convert the capital reserve of 55,000 yuan into capital at the ratio of 3:2 of the registered capital of the state and the legal person.

Borrow: Capital reserve 55,000

Credit: Paid-up capital National capital 33000

Corporate capital 22000

7.After study, it was decided that Pegasus would convert the surplus reserve of 70,000 yuan into capital.

Borrow: surplus reserve 70 000

Credit: Paid-up capital 70 000