Accounting questions, accounting questions

1. The special VAT invoice is a foreign original voucher.

2. Accounts and accounting subjects are inseparably linked, and there are also differences:

a. The connection between the two: the accounting subjects and the account are the scientific classification of the specific content of the accounting object, the two are the same caliber, the same nature, the accounting subject is the name of the account, but also the basis for setting up the account, the account is the specific use of the accounting subject. Without accounting accounts, the account loses the basis for setting up; Without accounts, you can't play the role of an account.

b. The difference between the two: the account is only the name of the account, and there is no structure; Accounts, on the other hand, have a certain format and structure. In practice, there is no strict distinction between accounting subjects and accounts, but they are common to each other.

3. Full rationality.

1. It is an external original certificate.

2. The meaning of the two names is similar. But the connotation of the subject is smaller than that of the account.

3. Reasonableness.

1. External original vouchers.

2. The meaning of the two names is almost the same, and the connotation of the subject is smaller than the connotation of the account.

3. Reasonableness.

Accounts and accounting subjects are both scientific classifications of the specific content of accounting objects. The two are the same caliber, the same nature, the accounting subject is the name of the account, but also the basis for setting up the account, the account is the specific use of the accounting subject, without the accounting subject, the account will lose the basis, without the account, it will not be able to play the role of the accounting account.

In a business combination under the same control, the initial cost of the long-term equity investment shall be determined based on the carrying amount of the owner's equity of the merged party and the proportion of shareholdings. Therefore, the accounting entries for this question are:

Borrow: long-term equity investment of 12 million (20 million * 60%) capital reserve of 1.8 million.

Surplus reserve of 1 million.

Profit distribution 200,000.

Credit: Share capital 15 million so option B is correct.

Hope it works for you.

Borrow: raw materials - a 500 * 20

b 1500*10

Tax payable - VAT payable (input tax) (500*20+1500*10)*17%.

Credit: Bank deposits.

2 Answer: Borrow: raw materials - A1280 500 (1500 500) - B1280 1500 (1500 500) Credit: bank deposit 1280

Credit: Bank deposit 6000

Tax payable - VAT payable (input tax) 50 800 17 Credit: Bank deposits.

Credit: Bank deposits.

Tax Payable – VAT (Input Tax) Payable 1700

Credit: 6000 in advance accounts

Borrow; Raw materials.

Credit: Supplies in transit.

Tax Payable – VAT (input tax) payable

Credit: Bank deposits.

Credit: 50,000 for raw materials

Employee remuneration payable 20,000

Credit: Construction in progress.

I made an excel** to calculate your answer, it's easier.

It is divided into the following steps:

1. Accounts payable = 23000-6500-4500 = 12000

2. Surplus reserve = 162000-120000 = 42000

3. Taxes payable = 28400-4900-9700 = 13800

4. Total liabilities and owners' equity at the end of the year = 162,000 + 109,600 + 28,400 = 300,000

5. Total assets balance at the beginning of the year = 255,000

6. Total assets year-end balance = 300,000

7. Current liabilities at the end of the year = 28400*

8. Current liabilities at the beginning of the year = 255000-164000 = 91000

9. Prepaid accounts = 91000-20000-43500-12500=15000

10. Accounts receivable = 99400-42000-24000-16500 = 16900

**Well,I won't send it up.,I think you should be able to see it and understand.,I didn't say the specific subject.,But you can find the numbers in the original table.。

Congratulations. Complete the task.

But the question you asked is too messy, and the data is seriously incomplete, and it can't be.

Accounts receivable (16900).

Prepaid (15000).

Total current assets (99400) (91000).

Total assets (300,000) (255,000).

Accounts payable (12000).

Tax payable (13800).

Surplus reserve (42,000).

Owners' Equity and Liabilities (300,000).

Let's see if it's true.

1.Before Approval Processing:

Borrow: 3000 for the original village material

Credit: Pending Property Profit and Loss 3000

After approval processing:

Debit: Profit or loss on pending property 3000

Credit: Management fee 3000

2.Before Approval Processing:

Borrow: Profit or loss on pending property 20,000

Credit: Raw materials 20000

After approval processing:

Borrow: Management fee 20000

Credit: Pending Property Gains and Losses 20,000

3.Before processing.

Debit: Pending property profit or loss 6000

Credit: Raw materials 6000

After processing, the portion of the personal indemnity.

Debit: Other receivables 4000

Credit: Pending Property Profit and Loss 4000

Rest material is put into storage. Borrow: Raw material 400

Credit: Pending Property Gains and Losses 400

Net loss of material damage.

Borrow: Administrative fee 1600

Credit: Pending Property Gains and Losses 1600

How is inventory valued? (6) Insufficient conditions! Your reward points are too low. Not grant!

Losses and profits are included in profits and losses! Your reward points are too low, and I won't either.

Losses and profits are included in profits and losses!

Information: The following economic transactions have been prepared and registered as accounting vouchers.

1）.Employee Zhang Hua went on a business trip and borrowed 2,000 yuan for travel expenses, which was paid in cash.

Accounting Entries Prepared: Debit: Administrative Expenses 2000

Credit: Cash 2000

Red-letter reversal method.

2）.5,000 yuan for the purchase of materials, 850 yuan of value-added tax (to obtain a special VAT invoice) has not been paid.

Accounting entries prepared: borrow: materials in transit 58500

Credit: Accounts payable 58500

Red-letter reversal method.

3）.With a bank deposit of 300,000 yuan, he repaid the money owed to Company A.

Accounting entries prepared: debit: accounts payable 30000

Credit: Bank deposit 30000

Supplementary Registration Act.

4）.The production of 200 kg of A material, the unit price is 50 yuan.

Accounting entries prepared: debit: production cost 100,000

Credit: Raw materials - A materials 100,000

Red-letter reversal method.

Requirements: Analyze the cause of the error according to the above situation and correct it according to the regulations.