Regarding the question of the accounting subjects, it is urgent to !!

If the cleaning appliance unit is higher and the service life is more than one fiscal year, it can be included in the depreciation of fixed assets on a monthly basis, and if the conditions do not meet the fixed assets, it can be included in the amortization of low-value consumables.

1. Depreciation included in fixed assets on a monthly basis: at the time of purchase: borrowing: fixed assets --credit: bank deposits.

Depreciation on a monthly basis: Debit: Production Costs Manufacturing Expenses Credit:

Accumulated depreciation 2, included in the purchase of low-value consumables: borrow: low-value consumables credit:

When bank deposits are amortized on a monthly basis: debit: production costs Manufacturing expenses Credit:

Low-value consumables.

Hope it helps.

Mops and towels can usually be used for more than a month!

When receiving: borrow: expenses to be amortized - mop **Converted to currency) towel **Credit: low-value consumables - mop **Converted to currency) towel **When amortized monthly:

Borrow: Cost of Principal Business **Converted to Amount).

Credit: Expenses to be amortized - Mop **Converted to currency).

Towel **scrapped**: generally not counted as residual value! Hope it helps.

The accounting transactions for October can be written as:

Borrow: Administrative Expenses (50 Mops and 100 Towels Total**) Credit: Low-Value Consumables - Mops (50 Mops Total**) Towels (100 Towels Total**).

Debit on purchase: low-value consumables Credit: cash At the end of the month, debit: cost-low-value consumables Credit: low-value consumables.

According to the different economic contents, it is divided into: 1) asset class; 2) Liabilities; 3) Owners' equity; 4) cost class; 5) Profit and loss.

1. Asset accounts (27).

1 Cash: cash in hand of the enterprise.

2. Bank deposits: the funds deposited in the bank settlement account of the enterprise.

3. Other monetary funds: monetary funds other than cash and bank deposits.

Including: foreign deposits, currency funds in transit, cashier's checks, bank drafts, letter of credit deposits, and credit card deposits.

4. Short-term investment: refers to all kinds of valuable investments that can be realized at any time and are held for no more than one year, as well as other investments that are not more than one year.

5. Bills receivable: refers to the commercial bills received by enterprises due to the sale of products Commercial bills are divided into two forms due to different acceptors: commercial acceptance bills and bank acceptance bills, and the payment term of commercial bills is not more than six months (due to the sale of things not paid to a commercial bill).

6. Accounts receivable: accounts receivable arising from credit sales in the normal course of business.

7. Bad debt provision: At the end of the year, the interest is calculated according to 3-5 of the balance of accounts receivable, and the bad debt reserve can be used when the bad debt reserve is withdrawn and bad debts occur

8. Prepaid accounts: the amount paid in advance to the sales unit in accordance with the provisions of the purchase and sale contract.

9. Other receivables: all kinds of provisional receivables other than notes receivable and accounts receivable.

Including: reserve fund (travel expenses), deposit deposit, rental of rental packaging receivable, various compensation receivable, fines and various advances collected from employees, etc.

10. Material procurement (material procurement): calculate the procurement cost of materials purchased by the enterprise. Purchase cost = purchase price + purchase cost.

Note: Before things are put into storage, it is called material procurement.

11. Raw materials: calculate the cost of various materials in inventory (called raw materials after warehousing).

12. Packaging: jars, bottles, cans, boxes, etc. reserved for packaging the company's products (packaging with no value.

13. Low-value consumables: low-value and easily consumable goods.

14. Entrusted processing materials (materials): The entrusting party provides the main materials, and the entrusted party is responsible for processing or replacing some auxiliary materials, and at the same time collects processing fees.

15. Self-made semi-finished products: mainly accounting for the semi-finished products processed by the enterprise, and need to be put into the semi-finished product warehouse.

16. Installment payment for goods issued: only applicable to the purchase and sale contract signed by both parties, and the goods are sent out at one time, but the revenue should be recognized separately according to the date specified in the contract.

17. Finished products (inventory goods): the actual cost of the products that have been completed in the registered inventory.

Answer: 1. The deposit in the bank is 120,000 yuan (current assets in the asset class).

2. Borrow 500,000 yuan from the bank for half a year. (Current liabilities of the liability category).

3. 1,500 yuan deposited in the cashier's office. (current assets of the asset class).

4. The raw materials stored in the warehouse are 519,000 yuan. (current assets of the asset class).

5. The finished products stored in the warehouse are 194,000 yuan. (current assets of the asset class).

6. The packaging materials stored in the warehouse are 75,500 yuan, (current assets of the asset class).

7. The payment payable to foreign units is 80,000 yuan (current liabilities of liabilities).

8. Borrow 600,000 yuan from the bank for a two-year period. (Current liabilities of the liability category).

9. Houses and buildings 420,000 yuan. (Fixed assets of the asset class).

10. The owner invests 7,000,000 yuan in capital. (Paid-up capital of owners' equity).

11. Machinery and equipment 2,500,000 yuan. (Fixed assets of the asset class).

12. Loans receivable from foreign units are 100,000 yuan. (current assets of the asset class).

13. The undistributed profit of the previous year is 750,000 yuan. (Net profit from owners' equity).

14. Long-term equity investment of 5,000,000 yuan in foreign units. (Long-term investment in an asset class).

Assets are responsible for the owner's equity.

Assets 8,930,000 = liabilities 1,160,000 + owners' equity 7,750,000

Answer: 1, it is added to the "operating income". But this amount is budget revenue, which belongs to (liabilities).

2. It is the amount of Vanke's actual delivery area. The understanding is the area sales revenue realized by Vanke.

3. It should be that no cash has been received, because this amount belongs to Vanke's future income.

Indicate the accounting for the following items. What didn't you say, how to fight?

1.120,000 yuan in the bank; Bank deposits.

2.borrowed 500,000 yuan from the bank for half a year; Short-term borrowing31,500 yuan in cash at the cashier's office; Cash on hand.

4.519,000 yuan of raw materials stored in the warehouse; Raw material 5The finished products stored in the warehouse are 194,000 yuan; 675,500 yuan for products under processing; In product 780,000 yuan payable to foreign units; Accounts payable.

8.borrowed 600,000 yuan from the bank for a two-year period; Long-term borrowing9420,000 yuan for houses and buildings; Fixed asset.

10.The owner invested 7,000,000 yuan; Paid-up capital 11machinery and equipment 2,500,000 yuan; Fixed asset.

12.100,000 yuan receivable from foreign units; Accounts receivable 13750,000 yuan of undistributed profits in previous years; Profit distribution – undistributed profits14Long-term investment of 5,000,000 yuan in foreign units. Long-term equity investment.

1. Bank deposits (assets) 2. Short-term borrowings (liabilities) 3. Cash in hand (assets) 4. Raw materials (assets) 5. Finished products (assets) 6. Products in progress (assets) 7. Accounts payable (liabilities).

8. Long-term borrowings (liabilities) 9. Fixed assets (assets) 10. Paid-in capital (owners' equity) 11. Fixed assets (assets) 12. Accounts receivable (assets) 13. Undistributed profits (owners' equity).

14. Long-term equity investment (assets). Forget it, it's balanced.

This is the first time I've seen this, but let me express my humble opinion, the settlement income of 100 million yuan may be the monetary fund income of the actual sold house, that is, the money received. The third question should not have received cash, because the title indicates the area of unsettled resources, and it says the corresponding contract amount, but it is only indicated on the contract, and it has not been realized.

1 Bank deposit 2 Long-term borrowing.

1. How should the "cost and profit and loss" be applied to the account structure of reciprocating accounting?

The debit registration of cost accounts increased and the credit registration decreased.

Profit and loss accounts can be distinguished between "loss" and "profit", and "loss" refers to costs, expenses, and taxes; "Benefit" refers to various incomes, subsidies, investment income, etc., the former "loss" debit registration increases, credit registration decreases; The latter "benefited" credit registrations increased and debit registrations decreased.

2. Does "profit and loss" refer to "expense, cost and income"?

Profit and loss account refers to the account opened according to the profit and loss accounting account, which is used to specifically account for and supervise the income, expenses and losses in the production and operation process of the enterprise, so as to calculate and determine the profit and loss.

The profit and loss account is mainly used to reflect the income and expenses of the enterprise.

You're confusing ledger accounts with the basic concept of accounts.

The account is the name of the account, and it is also the basis for setting up the account, and the account is the specific use of the account.

Ledger accounts are divided into five categories according to the accounting elements to which they belong (the latest classification is six categories, with the addition of common classes).

Accounts are also divided into five categories according to their economic content, and in the account structure of the double-entry accounting method, in order to facilitate understanding, the accounts are divided into three categories according to their structure, the first two categories are mainly the accounts with the same accounting method are combined, and the cost and income accounts are combined with the cost and profit and loss classes, because this type of accounts must be carried forward at the end of the period.

Generally speaking, yes, but production enterprises sometimes have "semi-finished products" or "production costs", and construction enterprises will have "engineering construction" and other accounts, which are reflected in the balance sheet as "inventory.""Finish.

"Profit and Loss" refers to expenses, costs and revenues.

Among them, the cost of the expense: additional debit and debit and debit credit.

Income is the opposite.

Profit and loss refers to income and expense accounts!

Income and expenses are profit and loss, income borrowing and deducting loans, and expenses are opposite.

Borrow when borrowing: bank deposit 120,000

Credit: short-term borrowing 120,000

When interest is withheld.

Borrow: Finance Expenses. 120,000*8% 12=800 credit: interest payable 800

When interest is paid quarterly.

Debit: Interest payable 800 * 2 = 1600

Finance costs 800

Credit: Bank deposit 2400

When the principal is returned at maturity.

Borrow: short-term borrowing 120,000

Finance costs 800

Interest payable 1600

Credit: Bank deposit 122400

Debit: Bank deposit 120000

Credit: short-term borrowing 120,000

Debit: Finance Fee (120000*800.)

Credit: Interest payable 800

The accrual for each month is above.

When paying interest:

Borrow: Interest payable 2400

Credit: Bank deposit 2400

When repaying the loan:

Borrow: short-term borrowing 120,000

Credit: Bank deposit 120,000

Your understanding is wrong. The principle of credit and loan accounting is that there must be a loan, and the loan must be equal. Debit and credit are both a bookkeeping symbol, the six elements of accounting are assets, liabilities, owners' equity, income, expenses and profits, for assets, expense accounts, debits are increased, credits are reduced, and for liabilities, income, profits and owners' equity, debits are reduced and credits are increased.

There are two types of profit and loss accounts, one is loss, that is, cost and expense; One is benefit, that is, income and profit. The bookkeeping direction of the two is exactly the opposite, the management expense and manufacturing expense are the cost expense category, the debit side indicates the increase, the raw material side is the asset, and the credit side represents the decrease, so this accounting entry is correct.

Management expenses belong to the profit and loss category, but the debit of the expense account in the profit and loss account increases, and the manufacturing expenses belong to the cost category, and the debit account increases, in summary, the total debit increases by 2600 and the credit decreases by 2600

The debit side of the administrative expenses is the increase, for example, if you accrue the salary to the person in the management department, the accounting entry is the debit: the administrative expenses.

Credit: Employee Compensation Payable.

This is not a point of clarity.

1. Washing dishes with things to do - the cost of main business;

2. The packaging film should also be used as a cost, because this packaging material is not the first one, and you are not producing bowls, at most it is just rental, I don't know right? So it can't be a material subject.

3. The chopsticks sent free of charge are not produced by you, and are included in the operating expense account;

4. The deposit is credited to other accounts payable, and it is debited when received: bank deposit cash; Credit: Other payables - xx company hotel, the account is just the opposite at the time of refund.

Some of them don't quite understand, I hope you can understand them.

For service-oriented enterprises, detergent and packaging film are respectively recorded in the main business cost - detergent, and the main business cost - packaging film.

Chopsticks to other business income, deposit to other payables - deposit, when the deposit is collected: debit bank deposit or cash, credit other payables - deposit - a restaurant, when the deposit is returned: debit other payables - deposit - a restaurant, credit bank deposit or cash.