Accounting basics, thank you, accounting, thank you

The occurrence of various economic operations will inevitably lead to changes in the specific content of accounting elements, although this change is complex, but from the perspective of quantitative changes, it is nothing more than an increase and a decrease in two situations, so the basic structure of the account is also divided into two directions, one side of the registration increases, and the other side registers decreases.

15 5% of face value + 2% of cheque amount

26 Not clear.

28 First A and B each invested 1 million yuan Now C has 1.2 million yuan Due to the different time of capital contribution, the degree of impact on the enterprise is different, and the rights brought to investors are also different, so the capital contribution of the new investor should be greater than the capital contribution of the original investor, and the part greater than it will be included in the "capital reserve".

5 Income is formed in ordinary activities that lead to an increase in the owner's equity The total inflow of economic benefits that are not related to the capital invested by the owner Therefore, other assets are included.

10 Unclear.

7. Corresponding to cash and bank deposits, there are also asset classes, responsible classes, and owner's equity classes.

12 Both parties and the supervisor shall sign and seal the handover list.

13 The red pen cannot keep accounts.

The original certificate summary table is folded consistently, arranged neatly, and with the front and back covers, bound into a book, and stamped on the binding line.

18 There is no fixed categorization for accounts.

20 If there is an error in the amount of the original voucher, it must be reopened if there is an error in cash and bank deposit vouchers.

13. You can use red notes, such as reversal, and correction of wrong accounts.

Res judicata means that the outcome is known, but not predicted.

It has to do with taxes, and with your own income, you must be concerned.

The net assets of the enterprise are: 600-200 = 4 million yuan.

Enterprise retained earnings: 400-300 = 1 million yuan.

1) When receiving the advance receivables:

Borrow: bank deposit 86 950

Credit: Accounts receivable in advance 86 950

2) When selling products:

Debit: Advance receivables 898 560

Credit: main business income 768 000

Tax Payable - VAT Payable (Output Tax) 130 5603)

Borrow: Bank deposit 811 610

Credit: Accounts receivable 811 610

Hope it helps!!

1. Borrow: bank deposit 86950

Credit: Accounts Received in Advance - Company F 86950

2. Debit: accounts receivable - F company 898560

Credit: main business income 768 000

Tax payable - VAT (output tax) payable 1305603, debit: bank deposit 811610

Advance Accounts Receivable - F Company 86950

Credit: Accounts receivable - F company 898560

1 Loan: Bank Deposit 86950 Credit: Accounts Received in Advance - Company F 86950

2 Debit: Accounts Received in Advance - Company F 898560 Credit Tax Payable - VAT - Output Tax 130560 Credit: Inventory Goods 768000

3. If you receive a check at the time of settlement: debit: bank deposit 811610 credit: advance receivable: 811610.

A1. Borrow: bank deposit 50,000 loan: short-term loan 50,000

2. Borrow: long-term loan 100,000 loan: bank deposit 100,000

3. Borrow: fixed assets - automobile 58000 Loan: bank deposit 58000

4. Borrow: 30,000 for raw materials Credit: 30,000 for accounts payable

5. Borrow: cash 1000 Credit: bank deposit 1000

6. Borrow: bank deposit 1,200,000

Borrow: Fixed Assets - XX Equipment 800,000 Credit: Paid-in Capital - Company P 2,000,000

7. Borrow: raw materials - 50,000 for material B Credit: bank loan 30,000 for loans: accounts payable 20,000

9. Borrow: management expenses - 1000 for water and electricity

Borrow: manufacturing expenses - water and electricity costs 9000 Credit: bank deposits 10000

10. Borrow: 186 welfare expenses payable Credit: cash 186

11: Borrow: administrative expenses - depreciation 5000

Borrow: Manufacturing Expenses - Depreciation 7000 Credit: Accumulated Depreciation 12000

12. Borrow: bank deposit 80,000 Credit: main business income: tax payable - general VAT taxpayer).

Borrow: bank deposit 80,000 credit main business income: tax payable - VAT small-scale taxpayers).

13. Borrow: 50,000 cost of goods sold Credit: inventory goods - 30,000 for product A

Credit: Inventory Commodities - Product B 20000

14. Borrow: management expenses - advertising expenses 100,000 loans: bank deposits 100,000

15. Loan: accounts receivable - xx3000 Credit: non-operating income 3000

2. A: (1) Operating profit = 580-360 + 50-30-32-85-65-40 = 180,000.

2) Total profit = 18 + 35 + 5-4 = 540,000.

3) Net profit = 54-15 = 390,000-

Operating profit = 580-360 + 50-30-32 + 35-85-65-40 = 53

Total profit = 53 + 5-4 = 54

Net profit = 54-15 = 39

The entries on the 1st floor are correct, and the operating profit is wrong.

The second floor is right.

The accounting basis refers to the accounting basis of accounting transactions, which is a certain standard method of accounting recognition, and is the standard for the recognition of unit income, expenditure and expenses. The different choices of the accounting basis determine the ratio of income and expenditure in the accounting period, and directly affect the performance and financial results of the unit.

"Amount for the current period" includes the cumulative number from the beginning of the year to the end of the month, the number of the current month, and the number of the current quarter; "Amount of the previous period" includes the number of months that have not been accumulated from the beginning of the previous year to the same period of the previous year, the number of the previous month of the current year, the number of the previous quarter of the current year, and the number of the same month of the previous year. The income statements filled in by enterprises according to their own understanding of the period are accepted by the tax authorities at all levels, and the majority of accountants are confused. The current confusion is also evidenced by the numerous questions and different responses of accountants on the Internet.

The understanding and reporting of the periods to which the "current amount" and "previous amount" columns of the income statement belong are not uniform, which seriously affects the quality of statistics of the macro statistical department, distorts macroeconomic indicators, and interferes with macroeconomic decision-making.

Interim accounting measures should be based on the beginning of the year to the end of the current interim period, and the frequency of financial reporting should not affect the measurement of annual results". In the 2008 CPA National Unified Examination Tutorial Textbook "Accounting", Chapter 13 Financial Report, Section 3 of the Income Statement (1), it is pointed out that "the figures in the 'previous amount' column of the income statement should be filled in according to the figures listed in the 'current amount' column of the income statement of the previous year.

If the names and contents of the items specified in the income statement of the current period of the previous year are inconsistent with those of the current period, the names and figures of the items of the income statement of the current period of the previous year shall be adjusted according to the provisions of the current period and entered in the column of 'amount of the previous period' in the income statement." The 2008 National Accounting Professional and Technical Qualification Examination Tutorial Textbook "Intermediate Accounting Practice" Chapter 19 Financial Report Section 3 Income Statement Filling Method L points out ,...If the name and content of the items in the income statement of the previous year are inconsistent with the income statement of the current year, the names and numbers of the items in the income statement of the previous year shall be adjusted according to the provisions of the current year and filled in the column of the 'amount of the previous period' in the statement".

Reflections and suggestions. Article 12 of Chapter 3 of the Accounting Standards for Business Enterprises No. 32 - Interim Financial Report stipulates that for the income statement, that is, the interim income statement shall be filled in with the cumulative number of corresponding items from January 1 to the end of the interim period, and the annual income statement shall be filled in with the cumulative number of corresponding items from January 1 to December 31 of this year. This should also be the period to which the "Current Amount" column of the income statement belongs.

After the occurrence of an economic transaction, it is necessary to carry out a continuous, systematic registration in the relevant accounts in order to reflect and supervise the economic activity of a particular unit by means of b

a.Debit Accounting BDouble-entry accounting cSingle-entry accounting dAccounting method of the Department of Receipt and Payment.

Why not a?

Double-entry accounting includes: debit accounting, increase and decrease accounting, and receipt and payment accounting!

30. The summary accounting voucher is the accounting voucher (wrong) filled in according to the summary original voucher

Please explain, thank you.

The summary accounting voucher is based on the original voucher or the summary of the original voucher to prepare the accounting voucher, and then according to the accounting voucher to prepare the summary accounting voucher!

12. No matter what format the general ledger uses, it must use a bound account book to ensure the safety and integrity of the general ledger records ( This question is wrong?

The general ledger must be a three-column staple!

17. When bookkeeping, if the entire accounting voucher is omitted or re-recorded, it cannot be found by even law, but can only be searched by the method of forward investigation or reverse investigation (what is the method of even legality?). I don't quite understand.

The even method is a trial balance method! Search for the hidden.

18. If it is found that the accounting subjects and amounts in the accounting vouchers of the previous year are wrong and have caused errors in the account books, the red letter correction method can also be used to correct them (why is it wrong?). **Isn't that right? That's right.

19.RMB yuan, the amount capitalized in Chinese characters should be written as "RMB 贰仟捌佰元捌角陆分" (wrong).

Why is it wrong? I think so.

RMB 2,000,000 yuan,000,000,000,000,000,000,000,000,000,000,000,000,000,000,00