Accounting questions, ask for help, thank you very much!

The operating cost is the total cost of the product that includes direct materials, direct labor, and manufacturing expenses, and the manufacturing cost is a part of the operating cost. Administrative expenses and selling expenses are both period expenses. In the income statement, you can see the difference in their location, operating income - operating cost = operating profit, operating profit minus various period expenses is the total profit.

Manufacturing cost: that is, the cost of production.

Operating cost: refers to the cost of goods sold or services provided by an enterprise. There are main business costs and other business costs.

Administrative expenses: The expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities. Administrative expenses are period expenses and are included in the profit or loss of the current period in the current period.

Sales expenses: the expenses incurred by the enterprise in the process of selling products, self-made semi-finished products and industrial services, including packaging costs, transportation costs, loading and unloading costs, exhibition fees, advertising costs, leasing fees (excluding financial leasing fees) borne by the enterprise, as well as the expenses of sales agencies specially set up for the sale of the company's products, including employee wages, welfare expenses, travel expenses, office expenses, depreciation costs, repair costs, material consumption and other expenses. Selling expenses are period expenses and are included in the profit or loss of the current period in the current period.

Manufacturing cost is the cost generated by the enterprise in the production process is the manufacturing cost, and the operating cost is related to the operating income. As for the relationship between management expenses and sales expenses, I think it can be seen from their definitions.

1. Xiao Li's mistake is that the calculation does not take into account the cost of the product at the beginning of the period;

2. The correct calculation is:

1) The total cost of product A completed this month = 16000 + 200000-20000 = 196000 (yuan).

2) The unit cost of product A completed this month = 196000 160 = 1225 (yuan).

Because Xiao Li did not consider the balance of the product at the beginning of the period, it should be:

Cost of finished products = 200,000 + 16,000-20,000

Unit cost = (200000 + 16000-20000) 160 = 1225

1. According to laws and regulations, this money can be called "investment money", "joint venture money" or "agreement fund". The specific name should be clearly agreed in the agreement signed by both parties.

2. In terms of accounting, it should be handled according to the agreement signed by both parties and the financial system. Company A should pay the funds to Company B and clearly indicate the purpose of the funds and ** in the financial records; After receiving the payment, Company B should also make a record in the financial records, and at the same time keep the corresponding vouchers and supporting documents. If Company B fails to win the project during the cooperation period and needs to return the money to Company A, Company B should return the money to Company A at the agreed time and in the same way, and at the same time make relevant financial records and vouchers.

3. For the issue of tax payment and tax collection and management methods, the specific operation should follow the relevant regulations and requirements of the national tax department. Generally speaking, when it comes to the flow of funds and settlement, the following points need to be noted:

If the payment made by Company A to Company B belongs to the construction money, service fee, etc., then it is necessary to pay the corresponding value-added tax, enterprise income tax and other taxes in accordance with the provisions of the tax law, and submit the relevant tax returns in accordance with the regulations.

If Company B returns all or part of the money to Company A when the project is not obtained, then it may involve business tax, individual income tax and other taxes, which should be handled according to the actual situation and the regulations of the national tax department.

In the process of accounting processing and tax declaration, it is necessary to make corresponding records and vouchers to ensure that they meet the requirements and audit standards of the national tax authorities.

Question 1: According to laws and regulations, this money should be called "investment money", because Company A contributes funds to invest in Company B to obtain a certain return on investment.

Question 2: In terms of accounting, the funds should be treated as "investment funds", recorded in the account of Company A, and the agreed conditions of the funds should be indicated. If Company B contributes resources, the money does not need to be returned, otherwise, Company B needs to return the money to Company A.

At the same time, Company B should register and track the funds in the accounting records, so as to keep abreast of the situation of the funds and return them in a timely manner.

Question 3: According to the tax law and tax collection and administration measures, the funds should be regarded as investment funds and not sales revenue, so they should not be included in the operating income of Company B. At the same time, Company A should not treat it as income, but should treat it according to the nature of the investment money.

When paying income tax, Company A should pay the corresponding tax in accordance with the regulations on investment income. Company B shall, after making the capital contribution, file with the tax department in a timely manner to ensure compliance with the tax collection and administration regulations.

Hope it works for you!

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.

The title of the question does not seem to be quite correct, but in general, the surplus of fixed assets is put into the "profit and loss adjustment of previous years", and then transferred to the "surplus reserve" and "profit distribution" when the retained earnings are carried forward.

I don't know this very well, I haven't learned it, and I will mislead you when I wait for the random election. I'm sorry.

Won't it?

3.I don't understand. The answer has been written, do you still need to choose?

I used to pass this subject, but now I seem to have used the previous year's adjusted profit and loss account) I did the rest by myself, and I read the book if I didn't understand it.

An enterprise is a general VAT taxpayer, and the materials are valued and calculated according to the actual cost, and the first-in-first-out method is used to calculate the issuance cost. On December 31, 2006, the enterprise had 1,000 kilograms of material A in stock, at a unit cost of RMB. In January 2007, the following operations occurred:

1) On January 8, 2,000 kilograms of material A were purchased, and the purchase price of RMB 14,600, transportation and miscellaneous expenses of RMB 800, and value-added tax of RMB 2,482 were paid by bank deposit.

Borrow Material Procurement 15400

Tax Payable - VAT Payable - Input Tax 2482

Credit: Bank Deposits 17882

2) On January 12, the above-mentioned paid materials of the enterprise were received and inspected into the warehouse.

Borrow raw material 15400

Credit Material Procurement 15400

3) On January 15, 2,300 kilograms of material A was issued for product A.

Borrow Production Cost -A product 16510

Credit Raw Materials 1000*

4) On January 20, 2,000 kilograms of material A were purchased at a purchase price of 12,800 yuan, transportation and miscellaneous expenses of 920 yuan, value-added tax of 2,210 yuan, and a commercial acceptance bill was issued. The actual inspection of the warehouse on that day was 1,960 kilograms, and it was found that there was a shortage of 40 kilograms.

Reasonable loss during transportation shall be inspected and stored in the warehouse according to the actual quantity received

Borrow: Raw Material 13720

Tax Payable - VAT Payable - Input Tax 2210

Credit: Notes payable 15930

5) On January 26, 2,100 kilograms of material A were issued, all of which were used for product production.

Borrow: Production cost 700*

Credit: Raw Materials 15190

Requirements: (1) Preparation of accounting entries;

2) Calculate the actual unit cost of material A purchased on the 12th and 20th of this month;

12th 15400 2000 = Yuan Kg 20 13720 1960 = 7 Yuan Kg.

3) Calculate the actual cost of materials issued this month;

4) Calculate the actual cost of materials in stock at the end of the month.

1000 + 2000 + 2000-2300-2100) * 7 = 3920 yuan.

1 Borrow; Goods in transit 15400 Tax payable - VAT (input tax) 2482

Borrow; Bank Deposits 182822 Borrow; Raw materials - A materials 15400 loans; Materials in transit 154003 cost of materials issued =

Borrow; Production cost 16510

Borrow; Raw material - A material 16510

4. Unit cost of raw materials = 13720 (2000-40) = 7 borrowing; Raw materials - A materials 13720 Taxes payable - VAT (input tax) 2210 credit; Note payable 15930

5 Cost of materials issued=

Borrow; Production cost 15190

Raw materials - A materials 15190 The actual cost of materials issued in this month = 15190 + 16510 = 31700 The cost of materials in stock at the end of the month =

(1) Company A received the materials invested by Company B, and the agreed price was 950,000 yuan (assuming that the agreement was fair, assuming that the value-added tax was not considered), and the registered capital of Company A was 800,000 yuan.

Borrow: raw materials 950,000

Credit: Paid-in capital - Company B 800,000

Credit: Capital Reserve - Capital Premium 150,000

2) Pay the advertising fee of 70,000 yuan by check.

Borrow: 70,000 for administrative expenses

Credit: Bank deposit 70000

3) Donate 10,000 yuan to a poor primary school by transfer.

Borrow: non-operating expenses 10,000

Credit: Bank deposit 10000

4) the administrative department E transport equipment, the workload method is used to calculate depreciation, the original value of 937,000 yuan, the residual value rate of 4. The total workload is 100,000 kilometers, and 3,000 kilometers are driven this month.

Borrow: Administrative expenses 937,000 * (1-4%) * 3,000 100,000 = Credit: Accumulated depreciation.

5) Pay the wages of employees in the previous month through bank deposits of 420,000 yuan.

Borrow: 420,000 employee compensation payable

Credit: Bank deposit 420,000

Company D: The book balance is 234,600, and the bank statement deposit balance is 319,600

1. Newspapers and periodicals belong to management expenses and cannot be included in manufacturing expenses 2. The production costs calculated in the above question cannot include management expenses. The second question calculates the administrative expenses, and it is correct that the monthly newspaper fee of 400 yuan is included in the administrative expenses.

1.The question is only what is the total production cost of the finished product this month, at the beginning of the month in the product 4000 + this month consumed 80000 + production worker wages 16000 + 8000 + 8000 - at the end of the month in the product cost 8800 = 107200, the newspaper fee is considered as management expenses, not included in the production cost;

2.The question is only about the management expenses, the wages of the factory management personnel are counted as management expenses, and should not be included in the production costs, at this time, the newspaper expenses should be classified into the management expenses, that is, 30400

It is not easy to confuse the contents of each accounting account by distinguishing the contents of each accounting account.

The first question is because the newspaper fee is a management fee. Therefore, accrual after the expiration of the accrual basis should be:

Borrow: 400 for administrative fees

Credit: 400 for prepaid accounts

Management costs are not included in the direct cost of the product. is a profit and loss account. The question asks what is the total cost of the total production cost of the finished products in the workshop this month? So there's no need to count it in.

And the second question, yes. The accrual is an administrative expense, so the prepaid part of the newspaper fee becomes the administrative expense accrued in the current month. Borrow: Administrative fee 30400

Credit: 400 for prepaid accounts

Bank deposit (or cash on hand) 30,000

If you still don't understand, please continue to ask!

1. Newspaper and periodical expenses are recorded as "management expenses" and are not included in product costs. The new standard eliminates the amortization of expense accounts because the amount is small and can all go directly to "administrative expenses" - in accordance with the principle of materiality in accounting. Do you want to divide it into 6 months and the cost of the product?

2. The salary of factory management personnel should be "management expenses", not workshop management expenses, workshop management expenses into "manufacturing costs", and the answer to management expenses is 30400, which is not wrong, because it amortizes the newspaper expenses in 6 months, and can be prepaid (instead of "amortized expenses").

I don't think your accounting thinking is messed up too.