Seeking to explain accounting entries, there are example questions, accounting entry questions, urge

The total cost of purchasing a material here is 200,000 + 34,000 + 1,000 = 235,000 yuan.

Included in the cost are:

Payments and shipping costs.

You receive the shipping invoice, which can be deducted by 7% of the face value according to the tax law.

Therefore, the freight is divided into two parts, 70 yuan is credited to the VAT input, and 930 yuan is included in the purchase cost.

Therefore, the actual recorded cost of materials is 200930

The input VAT is 34,070 yuan.

Raw materials = payment of 200,000 + freight of 930 yuan (1,000 yuan deducting 70 yuan of freight value-added tax) = 200,930 yuan.

Tax payable - VAT payable (input tax) = VAT input tax of 34,000 yuan for the purchase of materials + input VAT on freight 70 yuan = 34,070 yuan.

Agree upstairs. The value-added tax payable for the purchase price of 200,000 yuan is 200,000 * yuan.

The deductible tax of 1000 yuan for freight is 1000*yuan.

Total input tax: 34,000 + 70 34,070 yuan.

Material cost 200000 + 930 200930 yuan.

Borrow: raw materials - A material 200930 (A material cost 200000 + freight 930 after deducting deductible input tax).

Tax payable - VAT payable (input tax) 34070 (input tax part of the purchase price 34000 + input tax 70 of the freight part).

Credit: Accounts payable - 235,000 for Dahe Company (payment for goods 200,000 + VAT 34,000 + advance freight 1,000).

The value-added tax payable for the purchase price of 200,000 yuan is 200,000 * yuan.

The deductible tax of 1000 yuan for freight is 1000*yuan.

Total input tax: 34,000 + 70 34,070 yuan.

Material cost 200000 + 930 200930 yuan.

1. Debit: accounts payable 5800

Credit: non-operating income 5800

The explanation is as follows: when purchasing materials.

Borrow: raw materials.

Credit: Accounts payable.

At this time, it is the credit balance of accounts payable, and now the enterprise is unable to pay, that is, it is resold, so it is transferred from the debit side, so it is a loan of accounts payable. In addition, the amount payable by the enterprise does not have to be paid now, and the enterprise is equivalent to an extra amount of money out of thin air, which is recorded as non-operating income in the new standard and incorporated into the calculation of income tax (the old standard is recorded in capital reserve).

So, debit: accounts payable, credit: non-operating income.

2. The answer is 2.9 million yuan, which is explained as follows:

100,000 materials on credit.

Borrow: raw material 10

Credit: Accounts payable 10

At this time, the assets and liabilities increased by 100,000 at the same time.

Repay short-term loans of 200,000 yuan with bank deposits.

Borrow: Short-term borrowing20

Credit: Bank Deposit 20

At this time, the assets and liabilities were reduced by 200,000 at the same time.

Received the arrears of 150,000 yuan repaid by the purchasing unit and deposited it in the bank.

Borrow: Bank deposit 15

Credit: Accounts receivable 15

At this time, it is the internal change of the asset, which increases and decreases, and the total amount of assets remains unchanged.

Therefore, the total assets at the end of the period = 300 + 10-20 = 290 (10,000 yuan).

June 1.

Borrow: Pending property gains and losses 236

Credit: Non-operating expenses 236

June 8th. Borrow: Administrative fee 750

Cash on hand. Credit: Other receivables - Zhang Lan (I don't know how much money I borrowed).

June 12th.

Borrow: 3800 sales expenses

Credit: Bank deposit 3800

June 19th.

Borrow: other monetary funds--- deposit investment funds 420,000 loans: bank deposits 420,000

June 21.

Debit: Bank deposit 46000

Cash on hand 800

Credit: main business income 40,000

Tax Payable - VAT Payable (Output Tax) 68006/25.

Debit: Bank deposit 470000

Credit: Bills Receivable - Commercial Bills Receivable 470000

Borrow: Finance cost 470,000*

Credit: Bank Deposit 235

June 25th.

Borrow: 400,000 trading financial assets

Credit: Other monetary funds--- 400,000 investment funds deposited

(1) Borrow: Profit or loss on assets to be disposed of 236

Credit: Non-operating income 236

2) Borrow: Administrative expenses - travel expenses 750

Cash on hand (how much is the balance?) ）

Credit: Other receivables - Zhang Lan (750+ balance).

3) Borrow: sales expenses - exhibition fee 3800

Credit: Bank deposit 3800

4) Borrowing: other monetary funds - 420,000 investment funds deposited

Credit: Bank deposit 420000

5) Borrow: Bank deposit 46000

Cash on hand 800

Credit: main business income 40,000

Tax payable – VAT 6800 is due

6) Borrow: Bank deposit 469765

Finance Costs 235

Credit: Notes receivable 470,000

7) Borrow: Tradable financial assets - cost 400,000

Credit: Other monetary funds--- 400,000 investment funds deposited

1. Borrow bank deposits and short-term loans; 2. Borrow paid-in capital and borrow intangible assets; 3. Borrow fixed assets, input tax, and bank deposits. Too much, impatient.

1. Borrow: fixed assets 806000

Credit: Bank deposit 806000

2. Debit: Accounts payable 11700

Credit: Raw materials 10000

Tax payable 1700

3. Borrow: production cost 5000

Credit: Raw materials 5000

4. Borrow: 1000 for management expenses

Credit: Cash on hand 1000

5. Borrow: management fee 3000

Manufacturing cost 12000

Credit: Accumulated depreciation of 15,000

6. Borrow: bank deposit 30,000

Credit: Accounts receivable 30000

7. Borrow: main business income of 40,000

Tax payable 6800

Credit: Accounts receivable 46800

8. Borrow: short-term loan of 150,000

Credit: Bank deposit 1500000

9. Borrow: sales expenses of 30,000

Credit: Bank deposit 30000

10. Borrow: 34,000 taxes and fees payable

Credit: Bank deposit 34000

1. Borrow: bank deposit 300,000

Credit: Paid-up capital 300,000

2. Borrow: 25,600 materials in transit

Credit: Bank deposit 25600

3. Borrow: raw materials 25600

Credit: 25600 for goods in transit

4. Borrow: sales expenses - advertising expenses 6000

Credit: Bank deposit 6000

5. Borrow: production cost 12000

Management fee 6000

Credit: Employee Compensation Payable - Salary 18000

6. Borrow: production cost - product A 17000

Credit: Raw materials 17000

7. Debit: accounts receivable 36000

Credit: main business income 36000

8. Borrow: financial expenses 800

Credit: Interest payable 800

9. Borrow: other receivables - 1000 for travel expenses: 1000 for cash in hand

10. Borrow: 800 for management expenses

Cash on hand 200

Credit: Other receivables --- 1000 for travel expenses

1. Borrow: bank deposit 600,000

Credit: Paid-up capital 600,000

2. Borrow: 30600 tax payable for material procurement - VAT payable (input tax) 5100

Credit: bank deposits 357003, loans: raw materials 30600

Credit: Material Procurement 30600

4. Borrow: management fee - lease fee 6000

Credit: Bank deposit 6000

5. Borrow: production cost 12000

Management fee 6000

Credit: Cash on hand 18000

6. Borrow: production cost 17000

Credit: Raw materials 17000

7. Borrow: bank deposit 40,000

Credit: Accounts Receivable - Company A 40000

8. Borrow: 28000 items in stock

Credit: Production cost 28000

9. Borrow: accounts receivable 42120 Credit: main business income 36000 tax payable - VAT payable (output tax) 6120

10. Borrow: financial expenses 800

Credit: Interest payable 800

1. Borrow: bank deposit 600,000

Credit: Paid-up capital 600,000

2. Borrow: 30 600 materials in transit

Credit: bank deposits 30 600

3. Borrow: raw materials 30 600

Borrow; Supplies in transit 30 600

4. Borrow: 6 000 for administrative expenses

Credit: Bank deposit 6000

5. Borrow: production cost 12000

Manufacturing costs (administrative costs) 6,000

Credit: Employee Compensation Payable - Salary 18000

6. Borrow: production cost - product A 17000

Credit: Raw materials 17000

7. Borrow: bank deposit 40,000

Accounts receivable - Company A 40,000

8. Borrow: Inventory goods - product A 28 000

Credit: Production costs - product A 28 000

9. Debit: Accounts receivable 36 000

Credit: main business income 36000

10. Borrow: financial expenses 800

Credit: Interest payable 800

Note: 1. According to the topic, this solution does not consider VAT;

2. In the fifth question, the question is not clearly explained whether it is the salary of the workshop management personnel or the factory management personnel, so it is called "manufacturing expenses (management expenses)".

1 All 1. Borrow: bank deposits 787 000

Credit: paid-up capital A 787,000

2.Borrow: raw materials 900 000

Tax payable - VAT payable (input tax) 153 000

Credit: paid-up capital b 1 053 000

3.Borrow: bank deposit 880 000

Credit: paid-up capital c 650 000

Capital reserve 230 000