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Anonymous users2024-02-08First of all, the net profit is the after-tax profit, and the friend on the second floor doesn't seem to understand this relationship.
Secondly, the statutory surplus reserve is calculated on the basis of the after-tax profit of the current year, excluding the profit of previous years.
Therefore, the statutory surplus that should be withdrawn = 100,000 * 10% = 10,000 yuan, and the entry is.
Borrow: Profit Distribution - Withdrawal of Statutory Surplus Reserve 10,000 Loan: Surplus Reserve - Statutory Surplus Reserve 10,000
Distributable profit = 2000 + 100000-10000 = 92,000 yuan, calculated at 80% of the shareholders' distributable profit = 92,000 * 80% = 73,600 yuan.
Borrow: Profit Distribution - Dividends Payable 73600
Credit: Dividends payable 73600
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Anonymous users2024-02-07Borrow: Profit distribution - withdrawal of statutory surplus reserve 10,000
Credit: Surplus Reserve - Statutory Surplus Reserve 10,000
Borrow: Profit distribution - dividend payable 80,000
Credit: Dividends payable 80,000
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Anonymous users2024-02-06Distributable profit = 100,000 (1-25%) + 2,000 = 77,000 Borrow: Profit distribution - withdrawal of statutory surplus reserve 7,700
Credit: Surplus Reserve – Statutory Surplus Reserve 7700
Debit: Profit distribution – cash dividend payable 61600
Credit: Dividends payable 61600
Then knot**
Debit: Profit distribution – undistributed profit 69300
Credit: Profit distribution – withdrawal of statutory surplus reserve 7700
Cash dividend payable 61600
The undistributed profit at the end of 2007 was 77000-7700-61600=7700
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Anonymous users2024-02-051 Borrow: Bank deposit 95000
Credit: main business income 95000
2 Borrow: Selling expenses 1300
Credit: cash on hand 1300
3 Loan: accounts receivable 351000 Credit: main business income 300000
Tax payable – output VAT 51000
5 Debit: Selling expenses 3800
Credit: Bank deposit 3800
8 Debit: Other receivables 2000
Credit: Cash on hand 2000
10 Borrow: Bank deposits 117,000 Credit: Main business income 100,000
Tax payable – Output VAT 17000
13 Borrow: Fixed assets 1700
Credit: Accumulated depreciation 1700
14 Borrow: 1500 for administrative expenses
Credit: Employee Compensation Payable - Salary 1500
Borrow: Administrative Fee 210
Credit: Employee Compensation Payable - Welfare Expenses 210
Eh, I'm off work, hehe.
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Anonymous users2024-02-041. Borrow: raw material - A material 40000
Tax Payable - VAT Payable - Input Tax 6800
Credit: Bank Deposit 46800
2. Borrow: raw material - A material 200
Credit: Cash 200
3. Borrow: raw material - C material 50000
Tax Payable - VAT Payable - Input Tax 8500
Credit: Prepaid accounts 58500
4. Borrow: materials in transit - 100,000 materials B
Tax Payable - VAT Payable - Input Tax 17000
Credit: Accounts payable 117000
5. Borrow: 60,000 notes payable
Credit: Bank deposit 60000
6. Debit: Accounts payable 23400
Credit: Bank Deposit 23400
7. Borrow: 30,000 materials in transit - A materials
Material in transit - C material 100,000
Tax Payable - VAT Payable - Input Tax 22100
Credit: Notes payable 152100
8. Borrow: materials in transit - 200 materials of A
Supplies in transit - 1000 for C materials
Credit: Cash 1200
9. Borrow: fixed assets 61800
Tax Payable - VAT Payable - Input Tax 10200
Credit: Bank Deposits 7200010,
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Anonymous users2024-02-031 Borrow: Bank deposit 95000
Credit: Accounts receivable 95000
2. Borrow: production cost 1300
Credit: cash on hand 1300
3. Debit: accounts receivable 353500
Credit: main business income 302,500
Tax Payable – VAT Payable (Output Tax) 51000
4. Borrow: bank deposit 100,000
Credit: Accounts receivable 100,000
5 Debit: Selling expenses 3800
Credit: Bank deposit 3800
6. Borrow: sales expenses 14000
Credit: Raw materials 14000
7. Borrow: notes receivable 234000
Credit: main business income 200,000
Tax Payable – VAT Payable (Output Tax) 34000
8 Debit: Other receivables 2000
Credit: Cash on hand 2000
9. Borrow: bank deposit 70,000
Credit: Notes receivable 70000
10. Borrow: bank deposit 117000
Credit: main business income 100,000
Tax Payable – VAT Payable (Output Tax) 17000
12. Borrow: This year's profit is 32000
Credit: Cost of main business 3200
13 Borrow: Fixed assets 1700
Credit: Accumulated depreciation 1700
14. Borrow: sales expenses 1500
Credit: Employee Compensation Payable - Salary 1500
Debit: Selling expenses 210
Credit: Employee Compensation Payable - Welfare Expenses 210
15. Borrow: Other receivables - sales agency 950
Credit: Cash on hand 950
It has been sent to the mailbox, in which the product packaging fee mentioned in the second question is not meticulous enough, and it should be divided into packaging in the production process or sales product packaging. Here I think of it as packaging in production.
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Anonymous users2024-02-02Borrow: Bank deposit.
Credit: Accounts receivable.
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Anonymous users2024-02-01The loss of 250,000 yuan was recorded at fair value, that is, according to 750,000 yuan.
Debit: Fixed assets 750,000
Non-operating expenses – loss on debt restructuring of 250,000
Credit: Accounts receivable 1,000,000
This is the accounting treatment of Beijing Junhao Company.
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Anonymous users2024-01-31(1) Borrow: notes receivable 200 (10000 * credit: financial expenses 200
2) Borrow: raw materials 12000
Tax Payable - VAT Payable (Input Tax) 2040
Credit: Notes receivable 10300
Bank deposit 3740
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Okay, I'll come, is it paid?!
This matter is actually very simple, since A, B and C all know, then let A discuss with B and C, if the result is not to give you the seat, then you will occupy the seat, and then B and C will leave the hospital, and there will be no right for them to be assigned here. If they still come to you for trouble, you say, "This is a public facility, and the students here are all eligible to use it, and I've been sitting here for a long time, so there has to be a first-come-first-served first-come, right?" >>>More