Business Question 1 Information The following related business occurred in January 2009

1.Borrow: Bank deposit 55000

Credit: Paid-up capital - Shunfeng Company 55000

2.Debit: Fixed assets 80000

Raw material 10000

Credit: Paid-up capital - Xia Xin Company 90000

3.Borrow: Bank deposit 100000

Credit: Short-term borrowing 100,000

4.Debit: Finance fee 500

Credit: Interest payable 500

5.Debit: Fixed assets 50000

Tax Payable - VAT Payable (Input Tax) 8500

Credit: Bank deposit or accounts payable 58500

6.Borrow: 40,000 for short-term borrowing

Credit: Bank deposit 40000

1.Borrow: Bank deposit 55000

Credit: Paid-up capital 55000

2.Borrow: Raw materials 10000

Fixed assets 80000

Credit: Paid-up capital 90,000

3.Borrow: Bank deposit 100000

Credit: Short-term borrowing 100,000

4.Borrow: Financial expenses 100,000*6% 12Credit: Interest payable 100,000*6% 12

5.Debit: Fixed assets 50000

Tax Payable - VAT Payable (Input Tax) 8500

Credit: Accounts Payable Bank Deposits.

6.Borrow: 40,000 for short-term borrowing

Credit: Bank deposit 40000

Summary. On May 28, Zhang Lan borrowed 900 yuan in advance for a business trip and paid it in cash.

Debit: Other receivables - Zhang Lan 900

Credit: Cash 900

On May 29, the cash surplus was 236 yuan.

Borrow: Cash on hand 236

Credit: Property Losses and Losses to be Processed Losses and Losses of Current Assets to be Processed 236 Note: To be done after the approval of the excess treatment:

Borrow: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Handled 236 Credit: Non-operating Income 236

In May, Company A had the following business:

On May 6, 90,000 yuan of cash was withdrawn from the bank for the payment of this month's salary loan: cash 90,000 loan: bank deposit On 900005 May 7, 3,400 yuan of business entertainment expenses were paid with the deposit of the silver limb letter bank.

Borrow: Management Expenses - Entertainment Expenses 3400 Credit: Bank Deposits On May 9, 90,000 yuan was paid in cash.

Borrow: Employee Compensation Payable 90,000 Credit: Cash 90,000

On May 28, Zhang Lan borrowed 900 yuan in advance for travel expenses on a business trip and paid it in cash. Borrow: Other receivables - Zhang Lan 900 Credit:

Cash 9005 On May 29, the balance of cash was 236 yuan. Borrow: Cash on hand 236 Credit:

Property loss and surplus to be disposed of Loss and surplus of current assets to be disposed of 236 Note: To be approved after the excess treatment is done again: borrow:

Property losses and losses to be disposed of Current assets to be disposed of 236 Credit: Non-operating income 236

Hello dear, on May 6, I withdrew 90,000 yuan in cash from the bank in preparation for the payment of this month's salary loan: cash 90,000 loan: bank deposit On 900005 7, I paid 3,400 yuan for business entertainment expenses with bank deposits.

Borrow: Management Expenses - Entertainment Expenses 3400 Credit: Bank Deposit 34000 On May 9, 90,000 yuan was paid in cash.

Borrow: Employee Remuneration Payable 90,000 Loan: PinXun Cash On 900005 28, Zhang Lan borrowed 900 yuan in advance for travel expenses on a business trip and paid it in cash.

Borrow: Other receivables - Zhang Lan 900 Credit: Cash Bucket Gold 9005 On May 29, the cash surplus was 236 yuan.

Borrow: Cash in hand 236 Credit: Excess of property to be disposed of Excess of current assets to be disposed of 236Note:

After the approval of the excess treatment, it will be done: borrow: implicit letter to be disposed of property loss and surplus to be disposed of current assets loss and surplus 236 credit:

Non-operating income 236

Summary. Hello, fourth, business questions (5 points per question, a total of 25 points) A company in August 2018 occurred the following economic business, according to the information to prepare accounting entries on the 1st of the bank acceptance bill of 800,000 yuan, but unable to repay on the 10th received 900 yuan of the payment deposited in the bank on the 19th of the month of the sale of goods of 8,000 yuan, tax of 13,600 yuan, has been recovered and deposited in the bank on the 25th of the month to withdraw 5,000 yuan of reserve on the 28th of the month to repay the arrears of 7,800 yuan of materials.

On the 28th of the month, the arrears of 7,800 yuan for the purchase of materials were repaid.

On the 28th of the month, the arrears of 7,800 yuan for the purchase of materials were repaid.

On the 25th of the month, the reserve fund was withdrawn 5,000 yuan;

On the 19th of the month, 8,000 yuan of goods were sold, and the tax was 13,600 yuan, and the payment for the goods was recovered and deposited in the bank.

On the 10th of the month, 900 yuan was received and deposited in the bank;

On the first day of the month, the bank acceptance bill of 800,000 yuan expired, but it was unable to repay;

In August 2018, a company had the following economic operations, and prepared accounting entries based on the information.

4. Business questions (5 points per question, 25 points in total).

Trouble is a little quicker.

On the 28th of the month, the arrears of 7,800 yuan for the purchase of materials were repaid.

On the 25th of the month, the reserve fund was withdrawn 5,000 yuan;

On the 19th of the month, 8,000 yuan of goods were sold, and the tax was 13,600 yuan, and the payment for the goods was recovered and deposited in the bank.

On the 10th of the month, 900 yuan was received and deposited in the bank;

On the first day of the month, the bank acceptance bill of 800,000 yuan expired, but it was unable to repay;

In August 2018, a company had the following economic operations, and prepared accounting entries based on the information.

4. Business questions (5 points per question, 25 points in total).

On the 28th of the month, the arrears of 7,800 yuan for the purchase of materials were repaid.

On the 25th of the month, the reserve fund was withdrawn 5,000 yuan;

On the 19th of the month, 8,000 yuan of goods were sold, and the tax was 13,600 yuan, and the payment for the goods was recovered and deposited in the bank.

On the 10th of the month, 900 yuan was received and deposited in the bank;

On the first day of the month, the bank acceptance bill of 800,000 yuan expired, but it was unable to repay;

In August 2018, a company had the following economic operations, and prepared accounting entries based on the information.

4. Business questions (5 points per question, 25 points in total).

On the 28th of the month, the arrears of 7,800 yuan for the purchase of materials were repaid.

On the 25th of the month, the reserve fund was withdrawn 5,000 yuan;

On the 19th of the month, 8,000 yuan of goods were sold, and the tax was 13,600 yuan, and the payment for the goods was recovered and deposited in the bank.

On the 10th of the month, 900 yuan was received and deposited in the bank;

On the first day of the month, the bank acceptance bill of 800,000 yuan expired, but it was unable to repay;

In August 2018, a company had the following economic operations, and prepared accounting entries based on the information.

4. Business questions (5 points per question, 25 points in total).

Accounting entries are also known as "bookkeeping formulas". Abbreviated as "entries". According to the requirements of the double-entry bookkeeping principle, it lists the corresponding accounts of both parties and their amounts for each economic transaction.

Before registering accounts, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating post-event inspection. Each accounting entry mainly consists of the accounting symbol, the relevant account name, summary and amount. There are two types of accounting entries: simple entries and compound entries.

Extended Materials. 1 The reflection function of accounting.

1) Accounting mainly reflects the economic activities of each unit from the quantitative aspect, and provides data for economic management through certain accounting methods.

2) The reflection function should include before, during, and after the event, that is, throughout the whole process of economic activities.

3) Accounting for the actual economic activities should be based on legal and true self-certificates, complete and continuous records, and provide systematic data according to the requirements of economic management, so as to fully grasp the economic activities and assess the economic effect.

2 The supervisory function of the accountant.

Accounting supervision is mainly to use accounting data and information feedback to control and guide the whole process of economic activities, including before, during and after the supervision.

In addition to monetary supervision, accounting supervision also includes physical supervision. The content of accounting supervision is to comprehensively supervise the rationality, legality, authenticity, correctness, and effectiveness of economic activities based on the economic efficiency of the unit.

The purpose of accounting supervision is to improve operational or budget management, safeguard the state's financial system and financial system, protect socialist public property, rationally use funds, promote production increase and economy, and improve economic efficiency.

3. Participate in business decision-making functions.

Decision-making is the process of selecting the best solution from a variety of options to achieve maximum economic benefits. Decision-making plays an important role in modern management, correct decision-making can enable enterprises to obtain the maximum benefits, and decision-making errors will cause heavy losses and waste. Decision-making must be based on science, and decision-making requires a large amount of financial information, which must rely on accounting to provide.

Therefore, the function of participating in decision-making, which lays the foundation for enterprises to achieve maximum economic benefits, is an important function of accounting.

Cash basis: income (9000 + 50000 + 80000) - expenditure (1000-8000-33000-2000-700) = profit.

Accrual basis: income (12000) - expenditure (1000-600-8000-33000-2000) = profit.

1. Borrow bank deposit 22464

Credit main business income 19200

Tax payable – VAT 3264

2. Accounts receivable 85340

Credit: Main business income 68000

Tax payable - VAT 17 340

3. Borrow 1000 for sales expenses --- advertising expenses

Credit bank deposit 1000

4. Borrowing financial expenses - interest expenses 1500

Credit Other payables 1500

5. The cost of borrowing the main business is 81476

Credit Inventory Goods -- Product A 12476

Goods in stock - product B 69000

6. Borrow business tax and surcharge 1600

Credit Tax payable - construction tax 1000

Tax payable – 600 for education

7. Borrow 8000 fixed assets

Accumulated depreciation 5200

Credit Non-operating income 2800

8. Non-operating expenses 260

Credit cash 260

9. Borrowing main business income 87200

Non-operating income 2800

Credit profit for the year 90,000

Borrowed profit for the year 93436

Credit: Cost of main business 81476

Sales tax and surcharge 1600

Administrative fee 7600

Finance Fee 1500

Selling fee 1000

Non-operating expenses 260

Won't do - - profits have become negative - -

Debit accounts payable 600

Credit bank deposit 600

2.Borrow bank deposit 65000

Credit accounts receivable 65000

3.18,000 in advance

Credit bank deposit 18000

4.Borrowing withholding fee 2200

Finance costs 1100

Credit bank deposit 3300

5.Borrowing management fees 21000

Loan to be amortized 21,000

6.Debit advance receivables 15,600

The main business income of the loan is 15,600

7.Borrow a bank deposit of 30,000

Credit advance receivables 30,000

8.Borrow bank deposit 40000

Accounts receivable 5000

The main business income of the loan is 45,000

Borrow: 90,000 cash on hand

Credit: Bank deposit 90000

Borrow: Administrative Expenses - Business Entertainment Expenses 3400 Credit: Bank Deposits 3499

Borrow: 90,000 employee compensation payable

Credit: Cash on hand 90,000

Debit: Other receivables - Zhang Lan 900

Credit: Cash on hand 900

Borrow: Cash on hand 236

Credit: Pending Property Gains and Losses 236