Accounting Question Reward High Score Detail the process and reasons for solving the problem

1. Borrow: bank deposit 7 488

Credit: income from main business 6 400

Tax Payable - VAT Payable (Output) 1 088

Borrow: Cost of main business 2 800

Credit: 2 800 goods in stock

2. Borrow: 3 000 sales expenses

Credit: Bank deposit 3 000

3. Borrow: 1 000 for administrative expenses

Credit: cash on hand 1 000

4. Debit: accounts receivable 10 296

Credit: income from main business 8 800

Tax Payable - VAT Payable (Output) 1 496

Borrow: Cost of main business 3 850

Credit: Inventory of goods 3 850

5. Borrow: financial expenses 3 600

Credit: Interest payable 3 600

6. Borrow: 180 taxes and fees payable

Credit: Bank Deposit 180

Borrow: main business income 15 200

Credit: Profit for the year 15 200

Borrow: profit for the year 10650

Credit: Cost of Sales 6650

Management fee 1000

Selling fee 3000

Bank deposits, goods in hand, cash in hand, and accounts receivable belong to the asset class, and the change is:

Taxes payable and interest payable are liabilities, and the amount of change is:

This year's profit is owner's equity, and the change is: 15200-10650=45502The total profit in the income statement of the current month is: 15200-10650=4550 The balance at the end of the month is: 207308

Asset carry-forward cost of sales -6650

The total impact on assets is 6954

Liability. The total impact of liabilities is 6184

Owner's Equity.

Carry forward the cost of sales -6650

The owner's equity impact totals 770

Answer A is correct.

Total profit = change in owner's equity = 770

Balance at the end of the month = 203000 + 7488-3000-180 = 207308 yuan.

Based on the data given in the question, we can calculate and determine the annual net cash flow and net present value of the project by following the following steps:

1.Calculate the depreciation expense of the equipment.

If the total value of the equipment is 1 million yuan, the service life is 5 years, and the residual value at the end of the period is 100,000 yuan, the annual depreciation expense is (100 - 10) 5 = 180,000 yuan.

2.Calculate profit before tax.

The annual pre-tax profit is 120,000 yuan.

3.Calculate increased sales revenue and cash-out costs.

The annual sales revenue increased by 800,000 yuan, and the cash cost increased by 500,000 yuan.

4.Calculate the time value of liquidity.

The advance liquidity is 100,000 yuan, which is fully recovered at the end of the period, so there is no need to consider the discount of working capital.

5.Calculate annual net cash flows.

Annual Net cash flow = profit before tax + depreciation expense + increased sales revenue - increased cash cost = 12 + 18 + 80 - 50 = $600,000.

6.Calculate the net present value.

Net present value = net cash flow per annum 1 + cost of funds ratio) n) - initial investment.

Among them, n means the nth year, and the initial investment is 1 million yuan.

Year 1: Net present value = 60 1 + 100 = $460,000.

Year 2: Net present value = 60 1 + 100 = 10,000 yuan.

Year 3: Net present value = 60 1 + 100 = 10,000 yuan.

Year 4: Net present value = 60 1 + 100 = 10,000 yuan.

Year 5: Net present value = 60 1 + 100 + final value coefficient 10) = 10,000 yuan.

Therefore, the net present value of the project is -46 - = 10,000 yuan.

7.Judge whether the project should be accepted or not.

Since the net present value of the project is negative, indicating that its income from Can Song is lower than the expected cost, it cannot fully cover the capital required for the investment, and the total cash flow of the project is negative. Therefore, it is not advisable to accept the project.

Total assets = 420 + 220 = 640

Total liabilities = 110 + 340 = 450

Shareholders' equity = 640-450 = 190

Tangible net worth = 420

Asset-liability ratio = 450 640 * 100% =

Equity ratio = 190 450 * 100%.

Equity Multiplier = 1 (

Equity ratio = tangible net debt ratio = 450 420 * 100% = long-term capital liability ratio = 450 (190 + 340) * 100% = interest protection ratio = (150 + 340 * 10%) 340 * 10% = evaluation: the asset-liability ratio is high, the long-term debt ratio is high, but the interest protection ratio is high, and the long-term solvency is high.

1. Borrow: accounts receivable 110000 Credit: Main business income 91300 VAT payable (output tax) 18700 The above payment was received within 10 days, and its accounting entries were:

Borrow: Bank deposits 107800 (110000*98%) Financial expenses 2200 (110000*2%) Credit: accounts receivable 110000 2, Borrow:

Accounts receivable 21060 Credit: Main business income 18000 VAT payable (output tax) 3060 If the above payment is received within 10 days, its accounting entries are: debit:

Bank Deposit Financial Expenses Credit: Accounts Receivable 21060 Other similarities, I haven't done the question for a long time, I'm about to forget, I don't know if it's right, haha.

1. An enterprise sold a batch of products on January 15, with accounts receivable of 110,000 yuan, and stipulated that the payment terms of the other party were 2 10, 1 20, n 30, and the purchasing unit had paid on January 22 (VAT was taken into account when calculating cash discounts). The amount actually received by the enterprise is () 10,000 yuan. A:

This title is cash discount payment time has met the conditions of 2 10, discount actual amount received = 11 * (1-2%) = 10,000 yuan. Upstairs, Ai Wei's entry for this question is correct.

2 An enterprise sells a batch of products to Company A, according to the price list indicated on the ** calculation, the selling price amount is 20 000 yuan, because it is a bulk sale, the enterprise gives a commercial discount of 10, and the applicable VAT rate is 17. In order to encourage buyers to pay in advance, a certain cash discount is given, and the discount conditions are 20, N 30.

The amount of accounts receivable of the enterprise is (). Answer: The amount of accounts receivable = 20 000 * (1-10%) * 1 + 17%) = 21060 yuan.

In this question, Ai Wei's entry is correct, because in commercial discounts, taxes and income are finally recognized according to the actual selling price. The cash discount is to first make revenue recognition tax according to the selling price, and after the payment conditions are met, the discount part will be offset by the financial expenses.

1. The discount rate is 2%. Actual receipt: 11* (1-2%), recorded on the basis of the total price method. Credited amount: 20,000* (1-10%)*

Answer: (1) Borrow: production cost - product A 29420 - product B 16240

Credit: Raw Materials - Material A 30360 - Material B 15300

Borrow: Manufacturing cost 5060

Credit: Raw Materials-A Materials 5060 (2 entries can be written here).

2) Borrow: production cost - a product 5000

bProduct 3000

Manufacturing cost 1000

Management fee 1000

Credit: Employee Compensation Payable - Salary 10000

3) Borrow: Production cost - product A 700-product B 420

Manufacturing cost 140

Administrative Fee 140

Credit: Employee Compensation Payable - Benefits 1400

4) Borrow: manufacturing cost 600

Management fee 400

Credit: Bank deposit 1000

5) Borrow: 10,000 employee remuneration payable

Credit: Bank deposit 10000

6) Depreciation. Borrow: Manufacturing cost 800

Management fee 400

Credit: Accumulated depreciation 1200

7) Carry-over manufacturing costs: 5060 + 1000 + 140 + 600 + 800 = 7600 according to the proportion of employee wages (5:3) so.

Borrow: production cost - product A 4750 (5 * 7600 8) - product B 2850 (3 * 7600 8) credit: manufacturing cost 7600 (8) total cost of product = 29420 + 5000 + 700 + 4750 = 39870 B total cost of product = 16240 + 3000 + 420 + 2850 = 225102

Unit cost A: 39870 100 B: 22510 803

The finished production cost table is omitted (just list the above entries as **, it's very simple) 4Finished product production cost entries:

Borrow: Inventory Item - A Product 39870

bProduct 22510

Credit: Production Costs - A Product 29870

bProduct 22510

Landlord: 1I don't know if your production costs are still divided into: basic production costs and auxiliary production costs, so I didn't write Level 2Please refer to the calculations for the data, the above answers are personal calculations, and there may be calculation errors.

1. Borrow production cost-a 29420

b 16240

Manufacturing cost 5060

Credit Raw Materials - A 35420

b 15300

2. Borrow production cost - a 5000

b 3000

Manufacturing cost 1000

Management fee 1000

Credit Payable Employee Compensation 10,000

3. Borrow production cost - a 700

b 420 Manufacturing costs 140

Administrative Fee 140

Credit Employee Compensation Payable - Benefits 1400

4) Borrow: manufacturing cost 600

Management fee 400

Credit: Bank deposit 1000

5. Borrow and pay employee remuneration - salary 10,000

Credit: Bank deposit 10000

6. Borrow 800 manufacturing costs

Management fee 400

Credit: Accumulated depreciation 1200

7. Borrow production cost - A 4750 (5060 + 1000 + 140 + 600 + 800) * 5000 5000 + 3000

Production cost - b 2850 (5060 + 1000 + 140 + 600 + 800) * 3000 5000 + 3000

Credit: Manufacturing costs 7600 5060 + 1000 + 140 + 600 + 800

8. Borrow inventory goods-A 39870

b 22510

Production cost - A 39870 (29420 + 5000 + 700 + 4750).

b 22510 (16240+3000+420+2850)

A total cost 39870 unit cost 39870 100 = yuan.

b. Total cost 22510 Unit cost 22510 80 = yuan.

Please check with the teachers and correct any mistakes.

Please complete the homework independently.

If you don't understand, I believe there are many people who can help you.

Cumulative actual contract cost at the end of the year, 750 24 * 6 = completion progress at the end of 05, cumulative actual contract cost at the end of 06, 800 24 * 18 = 600 completion progress at the end of 06, 600 800 = 75%.

Annual income 25%*950= 06 income 75%* 07 income Gross profit is income minus costs.

At least you have to be an accountant or above to get out, I'm incompetent, hehe,