Accounting Fundamentals? Basic accounting issues

Monetary funds and inventories are items in the balance sheet.

c. Funds expressed in the form of money. It is a current asset item on the balance sheet.

BCD (1) Principles for setting up accounting subjects. 1. The principle of legality: It means that the accounting subjects set up should comply with the provisions of the national unified accounting system.

It means that the accounting subjects set up should conform to the characteristics of the unit itself and meet the actual needs of the unit. 4.Principle of Uniformity:

ABC long-term amortized expenses, profit payable, production costs and other operating expenses are all accounting accounts that reflect the financial position of an enterprise on a certain date; If we say which accounts reflect the financial status of the enterprise at a certain point in time, it is: 1 long-term amortized expenses 2 profit payable.

Materials purchased this month:

Borrow: Raw materials 1 700 000 Credit: Material procurement 1 690 000 Material cost variance 10 000 Variance rate (savings difference) = -(17000 + 10000) (1000000 + 1700000) = -1%.

The planned cost of surplus materials is 1000000 + 1700000-1200000 = 1500000

1.Debit: Accounts payable 1000,000

Credit: Short-term borrowing 1000,000

All of them are "liabilities" accounting accounts, that is, "one increase and one decrease within liabilities, and the total assets remain unchanged", so choose C.

Note: There are many topics in this area, as long as you master the 9 sub-categories, in the case of familiarity with the basic equation of accounting, there will be no mistakes, in fact, it is very simple, don't be afraid.

2.Wrong. "The legal subject must be the accounting subject, and the accounting subject is not necessarily the legal subject."

Note: This is common to the "Basic Accounting" and the "Financial Regulations", remember the above sentence, in the future, it is no problem to encounter multiple choices, and there is no problem with indefinite selection, because there will be topics such as whether the subsidiary is the accounting entity to examine.

The meaning of both topics is the same ...

That is, as the saying goes, tear down the east wall and make up the west wall) 2Wrong, wrong.

1. The entries are: borrow: bank deposit of 1 million, credit: short-term loan of 1 million.

Debit: Accounts payable 1 million, Credit: Bank deposit 1 million.

So choose C

1 Option C Use liabilities to repay liabilities The total liabilities remain unchanged.

2 Correct There is this provision.

False The accounting entity can be an unincorporated organization.

1. Accounting subjects are the rules and basis that must be followed for setting up accounts and handling accounts, and are an important condition for the correct organization of accounting. 2. The theoretical basis of double-entry accounting is the identity relationship between assets and equity that objectively exists between accounting elements. 3. Accrual basis refers to a financial treatment method in which the income and expenses of the current period are determined based on the attributable period in accounting.

4. Adhering to the principle of proportioning in accounting work has two meanings:

1. Causal ratio, matching revenue with its corresponding costs, for example, matching main business income with main business costs, and matching other business income with other business costs.

2. Time ratio, the income of a certain period is matched with the expenses of the same period, for example, the income of the current period is matched with the management expenses, financial expenses and other period expenses. 5. According to the provisions of the state, in large and medium-sized enterprises, public institutions to implement the enterprise accounting system, the establishment of enterprise standards, the chief accountant is under the main administrative leaders of the unit, in charge of financial and accounting work.

Why don't you have an a?

Analysis of economic business content:

1.The amount of the products sold is 20,000 yuan, the money has been deposited in the bank, and the cost of these products is 15,000 yuan.

Debit: Bank deposit 20000 (increase in assets).

Credit: Main income 20,000 (increase in equity).

Carry-forward costs. Borrow: Main cost 15000 (equity reduction).

Credit: 15,000 (decrease in assets) for goods in stock

This question is actually:

Assets increased by 5,000 and owner's equity increased by 5,000

2.Use bank deposits to pay the interest expense for the month, the amount is 3,000 yuan.

Debit: Finance Expense 3000 (Equity Reduction).

Credit: Bank deposits 3000 (decrease in assets).

3.Received an additional investment of 200,000 yuan from investors and deposited it in the bank.

Borrow: Bank deposit 200,000 (increase in assets).

Credit: Paid-in capital 200,000 (increase in equity).

4.Use the bank deposit of 100,000 yuan to repay the loan when it is due.

Borrow: Short-term borrowing 100,000 (reduction in liabilities).

Credit: Bank deposit 100,000 (decrease in assets).

b.The total owner's equity at the end of the period was 702,000 yuan.

Owner's equity = beginning of the period + increase in the current period - decrease in the current period = (800000-300000) + 5000-3000 + 200000 = 702000 yuan.

That's right, cThe total liabilities at the end of the period were 200,000 yuan.

Liabilities = beginning of the period + increase in the current period - decrease in the current period = 300,000 + 0-100,000 = 200,000

That's right, dThe cost of this period is 15,000 yuan.

The current cost is the financial expense, which should be 3,000 yuan, so it is wrong, and the 1,500 yuan in the title is the gross profit.

e.The revenue for the period was 20,000 yuan.

The income of this period is 20,000 yuan, which is right.

b.The total owner's equity at the end of the period was 702,000 yuan --50+20+cThe total liabilities at the end of the period are 200,000 yuan --30-10dThe cost of this period is 15,000 yuan.

e.The revenue for the period was 20,000 yuan.

Depreciation expense in 2009 = (450,000-30,000) 6 = 70,000

The average life method means that the depreciation expense is the same in each depreciation year, and all the depreciation should be amortized equally during the depreciation period. Depreciation is equal to the original price of the fixed asset minus the estimated net residual value.

That is true. The essential reason for adjusting the income tax is that the calculation methods of accounting and tax law are different, and some things recognized in accounting are not recognized in tax law, so there is an increase or decrease. For example, tax late fees and penalties are included in non-operating expenses, and in accounting, we deduct them when calculating total profits, but when calculating corporate income tax under the tax law, the tax late fees in non-operating expenses are prohibited from deduction and cannot be deducted, and can only be added back.

Note: 20 million is actually the total profit in our accounting. ）

Owner's equity at the end of May = 60,000-25,000 = 35,000

Owner's equity at the end of June = 35,000 + 28,000-18,000 = 45,000 Answer D

1. The accounting profit calculated and determined in accordance with the accounting regulations and the taxable profit calculated and determined in accordance with the tax regulations are often inconsistent for the same accounting period of the same enterprise, and there are certain differences in the calculation caliber and recognition time, that is, the tax difference, which we generally call the difference as the tax adjustment item.

2 Enterprise income tax is usually calculated on an annual basis, prepaid in installments, and settled at the end of the year, and its calculation formula is as follows: 1. Taxable income = total profit + - items to be adjusted in profit before income tax The items to be adjusted in the profit before income tax include the increase in tax adjustment and the decrease in tax adjustment The increase in tax adjustment mainly includes the items allowed to be deducted under the tax law, and the amount that has been included in the current expenses of the enterprise but exceeds the deduction standard stipulated in the tax law, such as salary expenses that exceed the standard stipulated in the tax law, Business entertainment expenses, tax fines, late fees, non-public welfare donation expenses, etc. The items of tax adjustment reduction mainly include the losses that are allowed to be made up in accordance with the provisions of the tax law and the items that are granted tax exemption, such as the losses that are made up within five years, and the interest income of treasury bonds.

2.The interest on the treasury bonds here is tax-free and belongs to the tax reduction project, so it is necessary to subtract 300,000 yuan, the actual salary is 1.2 million yuan, the taxable salary is 1 million yuan, and the excess part belongs to the increase project, so 200,000 yuan should be added.

3.Income tax payable = (300-30+20)*25%.

(1) Income tax expense = (300-30 + 20) * 25% = 10,000 yuan.

2) Interest income from treasury bonds is tax-exempt income, which is included in the total profits, so it should be deducted from the total profits when calculating income tax.

The interest on treasury bonds is tax-free, and your total profit includes 300,000 treasury bond interest, which is minus 300,000 when paying taxes. selenus

Interest income from government bonds is tax-free.