I am anxious to use the accounting problem of the newly built factory, and all the experts will hel

That is to say, your unit is an account that incurred expenses in October of the previous year and was built at the beginning of this year.

If it is invested by the investor, borrow: bank deposit Loan: paid-in capital.

If it is borrowed, borrow: bank deposit loan: long-term loan and other accounts.

Then aggregate the expenditure:

Acquisition and construction of fixed assets and expenditures incurred for the formation of fixed assets, borrowed: construction in progress Credit: cash and bank deposits.

Other expenses incurred, borrow: long-term amortized expenses - start-up expenses Credit: cash and bank deposits.

If the fixed assets have been completed and delivered, borrow: fixed assets Credit: construction in progress.

Questions 2-3 you ask can be included in the long-term amortized cost - start-up cost, and the entries are the same as above.

Cash and bank deposit journals are registered according to the sequence of original documents, general ledgers are registered according to the account summary table of vouchers, and subledgers are registered according to original vouchers or accounting vouchers.

You first have to record the money of the registered capital in the account, so that there is money in the account.

All subsequent costs are then collated and recorded in the long-term amortized costs - start-up costs".

Since 2007, when the new accounts have been established, the general ledger accounts and sub-ledger accounts have been set up in the order of the balance sheet and the income statement according to the company's business.

Bonus points!!

I don't know too much. You should record the expenses except for the purchase of fixed assets and intangible assets in the long-term amortized expenses during the start-up period, and then record them in the current profit or loss in a lump sum to the next month after the start of normal production and operation, but amortize them in five years when the income tax is settled.

Borrow: Long-term amortized expenses - start-up costs.

Credit: cash or bank deposit.

Subsequent instalments are credited to administrative expenses and long-term amortized expenses are credited.

Where there is borrowing, there must be a loan, and borrowing must be equal.

97650/(135000+97500)=97650/232500=135000=

Borrowed production cost - A 569700

B 40950

Credit manufacturing costs 97,650

Debit: Bank deposit 800280

Credit: main business income 684000

Tax payable--- VAT payable --- output tax 116280 debit: inventory goods 360000

Taxes payable--- Value-added --- input tax payable 61200 Credit: Bank deposits 421200

Borrow: Raw materials 20000

Taxes payable--- Value-added --- input tax payable 3400 Credit: Bank deposits 23400

The total repayment is: 120,000 + 120,000*

The monthly repayment is: 213600 10 12 = 1780 yuan.

The total repayment is: 120,000+120,000*

The monthly repayment is: 213600 10 12=1780

(1) Find out the reasons why the money has not been recorded, whether the payment has been received at the end of the year, and adjust the accounting;

2) According to the above situation, it should be a post-period adjustment item, and the income, cost and inventory in 2008 should be adjusted;

3) Check whether the address is different from the invoice issued to C or the address indicated in the contract signed by both parties, find out the reason and resend the letter, and at the same time implement alternative procedures such as post-period collection inspection and inspection, contract, delivery record, shipping record, customer sign, acceptance report, etc.

If the "loss caused by nature" is understood to mean the loss of natural disasters, the VAT does not need to be transferred. If it is the result of mismanagement, you will need to transfer the VAT.

Here, I understand it as poor management of the draft cherry blossoms, mildew and deterioration.

Borrow: Administrative expenses.

Credit: Raw Materials - B Materials 3000

Material cost differential percolation 150

Tax Payable – VAT Payable (Input Tax Transfer-Out).

Borrow: Non-operating expenses 1350

Other receivables – 1000 for insurance companies

The cash on hand key is not 100 (if the material is not sold, it can also be included in the "Raw materials" account).

Credit: Inventory of goods — A 2450