Who s going to help me do an accounting problem?

a.Borrowing: Borrowing: Bank Deposit 250

Credit: Long-term borrowing 250

b.Pay for the cost of plant construction.

Borrow: 1000 for construction in progress

Credit: Bank deposit 1000

c.Pay other expenses (according to the meaning of the title should be the amortized expenses incurred in the construction in progress) borrow: construction in progress 50

Credit: Bank deposit 50

d.Completion and consolidation.

Interest that should be capitalized (the interest borrowed for the construction in progress during the construction period shall be capitalized, and shall be included in the profit or loss for the current period after the completion of construction).

Borrow: Construction in progress 250*

Credit: Interest payable 20

On December 31, 2001, it was converted into fixed assets.

Borrow: fixed assets 1000 + 50 + 20 = 1070 Credit: construction in progress 1070

On December 31, the principal and interest were repaid.

Borrow: Long-term borrowing 250

Debit: Interest payable 20

Credit: Bank Deposit 270

f.Depreciation should be calculated according to the average life method, generally 20 years. It should be accrued on a monthly basis, and the accounts at the end of each month in 2002 should be treated

Borrow: Manufacturing cost 1070 20 12=

Credit: Accumulated depreciation.

4. Accounting vouchers can be divided into entry vouchers, summary vouchers and joint vouchers according to their different purposes.

5. The loan accounting method is a double-entry accounting method based on the accounting rules of "there must be a loan, and the loan must be equal".

7. Account books can be divided into three types: journals, ledgers and memorandum books according to their uses.

8. Account certificate verification, account verification, and account verification.

9. There seem to be four main points: the basis is the same, the direction is the same, the period is the same, and the amount is equal.

10. Balance sheet, income statement, cash flow statement.

1. A: All the capital movements that can be expressed in money by a specific subject are the content of accounting and accounting supervision, that is, the object of accounting. Economic activity expressed in money is often referred to as value movement or capital movement.

2. B: The meaning of the accounting subject: to carry out accounting, we must first clarify the spatial scope of its accounting, that is, who keeps the accounts.

3. C: The process of measuring economic operations and their results in monetary or other units of measurement. It is characterized by the determination of the intrinsic relationship between items or events by the relationship between quantities (mainly the amount of value expressed in monetary units), or the allocation of amounts to specific events.

4. D, borrow: fixed assets.

Credit: paid-up capital.

5. C: Income and achievement accounts: the increase is on the credit side, the decrease is on the debit side, and there is generally no balance after the end of the period. Such as: main business income, other business income, non-operating income, etc.

6. C: Accounts receivable is an asset account, and the closing balance is generally on the debit side. Reflects the accounts receivable that have not yet been collected. This question should be 5000 + 6000-4000 = 7000

7. A: The debit side is also called the recipient. On the left side of the bookkeeping account, the increase in assets, the decrease in liabilities and the decrease in net worth are recorded. As opposed to "credit".

8. The borrower and credit side in the A: B, C, and D options will increase or decrease at the same time, and the error cannot be found through the trial balance, only A can.

9. Prepare payment vouchers.

10. D: The three-column sub-ledger is suitable for accounting accounts that need to reflect the amount of accounting, such as accounts receivable, accounts payable, other receivables, other payables, non-operating income, non-operating expenses, main business income, other business income, other business expenses, non-operating income, non-operating expenses, wages payable, welfare expenses payable, construction in progress, short-term loans, long-term loans, investment accounts, investment income, accounts receivable, prepaid accounts, taxes and surcharges on the main business, paid-in capital, A detailed ledger of the details of the accounts such as capital reserve, current year's profit, profit distribution, income tax, etc.

Brother, it's not easy for me! Remember to give me extra points

4.Original Voucher Accounting voucher.

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

7.Chronological books, ledger books, and memorandum books.

8.The accounts are consistent, the accounts are consistent, and the accounts are consistent.

9.The general ledger is also recorded in the subledger to which it belongs.

The bookkeeping direction is the same.

The registered amount is equal.

10.Balance sheet, income statement, cash flow statement.

Dare I ask you which school you are from? ——Mining University?!!

Borrow: 1000 commissioned processing materials

Borrow; Raw material 1000

Borrow: commissioned processing materials.

Borrow; Material cost variances.

Borrow: material procurement 61000

Tax payable - VAT payable (input tax) 10370 credit; Bank deposit 71370

Borrow: raw materials 59800

Material cost variance 1200

Credit: Material procurement 61000

Material Cost Variance Rate =(

The difference in the material cost to be borne by the issued material = 50,000 yuan) borrow: the production cost is 50,000

Credit: 50,000 for raw materials

Borrow: production cost 855

Credit: Material cost variance 855

The actual cost of materials at the end of the month = (40000-1000 + 59800-50000) + (yuan).

If the account is wrong, the credit should be Accounts Payable. If the payment is made directly at that time, the credit should be bank deposit or cash, and there must be a withdrawal account before. The offset should borrow fixed assets and credit accounts receivable.

1.Failure to truthfully reflect the operating conditions of the factory on the basis of actual transactions violates the principle of objectivity, 2Incomplete bills and unclear reflections of economic affairs are contrary to the principles of clarity and prudence3. The red letter reverses the previous period records and makes the correct accounting entries.

4.Head of unit.

5.Reasonable tax avoidance within the scope of accounting principles and laws. And tell the person in charge of the unit about the pros and cons of doing so, so that he can strengthen his financial knowledge.

Oh personal opinion I hope to give valuable comments Thank you.

1. Borrow 70,000 entrusted processing materials

Credit Raw Materials - B Materials 70000

Borrowed commissioned processing materials 20000

Tax Payable - VAT Payable (Input Tax) 3400 Credit Bank Deposit 23400

Debit Tax Payable - Excise Tax Payable 10000

Credit bank deposit 10000

If it is used for the reprocessing of taxable consumer goods after recovery and then re-processing, the consumption tax collected and paid by the entrusted party on behalf of the contractor shall be included in the debit side of "tax payable - consumption tax payable", and shall not be included in the cost of entrusted processing materials. If it is directly recovered or used for the reprocessing of non-taxable consumer goods after recovery, the consumption tax collected and paid by the entrusted party shall be included in the cost).

Borrow Raw Materials --b 90000

Credit 90,000 for consignment processing materials

2. Borrow: bank deposit 20,000

Credit: Accounts Received in Advance - Everbright Manufacturing Plant 20,000

Debit: Bank deposit 8080

Debit: Accounts Received in Advance - Everbright Manufacturing Plant 20,000

Credit: main business income 24000

Tax Payable - VAT Payable (Output Tax) 4080

Are you asking us to make accounting entries?

Production cost - B product 4500

Manufacturing expenses 1200 (all expenses incurred in the workshop are included in manufacturing expenses) Management expenses 800 (salaries of administrative personnel are included in management expenses) Credit: Employee remuneration payable 12000

The second: on the 31st, the manufacturing cost of the workshop is distributed, and it is transferred to the relevant cost, then the 6000 yuan should be distributed according to the size of the two costs of A and B in the production cost, which is the distribution ratio = 6000 (5500 + 4500) =, then the manufacturing cost of product A distribution =, the manufacturing cost of product B distribution =, the accounting entries are as follows:

Borrow: Production cost - product A 3300

Production cost - B product 2700

Credit: Manufacturing cost 6000

Third: the product is completed and put into storage, then the accounting account of "inventory goods" will definitely increase, and the asset account will be increased on the debit side, so relatively, the product storage is to carry forward the corresponding cost, borrowing: inventory goods - product A 9800

Inventory item - B product 9200

Credit: Cost of Production - Product A 9800

Production cost - B product 9200

I hope I can make you understand and wish you all the best

1.Payroll Entries:

Borrow: Production Cost - A Product 5500

Production cost - B product 4500

Manufacturing cost 1200

Administrative fee 800

Credit: Employee compensation payable 12000

2.Spread the cost of manufacturing.

A product = 6000 (5500 + 4500) * 5500 = 3300 B product = 6000 (5500 + 4500) * 4500 = 2700 carry-over manufacturing cost entries:

Borrow: Production cost - product A 3300

Production cost - B product 2700

Credit: Manufacturing cost 6000

3.As finished entry entry.

Borrow: Inventory Goods - A Product 9800

Inventory item - B product 9200

Credit: Cost of Production - Product A 9800

Production cost - B product 9200