I m having another accounting problem, please point 10

As a matter of common sense, any transaction is recorded in terms of the actual transaction amount. The contract is only an auxiliary proof of the existence of the transaction. Imagine, if, you can enter the account with the contract, and the contract is signed every day, for example, if you sell 5 million this month and sign a contract of 5.01 million, you don't have to pay taxes, don't you say?

Of course, your boss may have some purpose in accounting for the contract. However, you have to understand it this way, not by entering the accounts on the basis of the contract, but by showing that the rent equivalent to the contract amount was actually paid at the time of the accounting.

But I warn you, that it is not good for you at all to pay less rent! It is not necessary to reduce the cost and make the monetary funds not matched.

If you just want to match the contract and the transaction amount, you can sign a new contract.

In addition, wake up your company and ask for a formal invoice when paying rent; The signed contract may be subject to stamp duty by the tax bureau.

At the same time as you pay the rent, I think you got a receipt. In this way, it doesn't matter how the contract is written, everything is accounted for according to the amount on the invoice. If you actually pay more than the contract, you can negotiate with the landlord to return the overcharged, but you still have to do the relevant formalities so that it can be credited.

Don't you usually have a provision or amortization?

You should not be accountable according to the contract, but should be billed according to the receipt or invoice issued by the other party when the rent was actually paid, so that you will not make a mistake. But it doesn't matter, wait until next month to make a red letter voucher with a red pen to flush out this wrong voucher, and then open a correct correction.

Borrow: Production cost: 1 million.

Manufacturing cost: 300,000.

Administrative expenses: 200,000 (total of medical staff and administrative staff) Credit: Remuneration payable to employees - salary: 1.5 million.

The burden of the enterprise is partial.

Employee remuneration payable - employee welfare expenses: 180,000 yuan.

Employee remuneration payable - basic pension insurance: 330,000 yuan.

Employee compensation payable - medical insurance: 180,000 yuan.

Employee compensation payable - unemployment insurance: 30,000 yuan.

Employee remuneration payable - maternity**: 10,000.

Employee remuneration payable - housing provident fund: 10,000 yuan.

Employee remuneration payable - trade union funds: 30,000 yuan.

Employee compensation payable - education expenses: 10,000 thousand.

One-child allowance and car stickers.

Borrow: Employee compensation payable - employee welfare: 20,000.

Credit: cash in hand: 20,000.

Personal burden.

Borrow: Employee Remuneration Payable - Salary: 10,000.

Credit: Other Accounts Payable - Basic Pension Insurance: 120,000.

Other accounts payable - medical insurance: 30,000.

Other Accounts Payable - Unemployment Insurance: 10,000.

Other accounts payable - housing provident fund: 10,000.

Other accounts payable - union funds: 10,000.

Unit (10,000 yuan).

Operating income = 15700-200 = 15500

Total profit = 3398-156 = 3242

Income tax: current period = (3242 + 20 + 400 + 100-200-60 + 56) * deferred tax assets = 150-25 = 125

Deferred tax liabilities = 60-10 = 50

Income tax expense=

Net Profit =

You're helping foreigners keep accounts, and Chinese foreign-funded enterprises also require Chinese to keep accounts???

Hehe 1, you misunderstood.

2. The main business cost corresponds to the cost of the products you sell this month (that is, if you sell 100 products this month, then the corresponding cost of your main business can only be carried forward to 100 pieces, that is, the cost of the shipment you said).

3. Those that are not sold are still stored in the warehouse, which can be simply understood as your raw materials (inventory goods), no need to carry forward, and only carry forward when they are sold, 4. When receiving raw materials, only the materials are transferred to the production cost, temporarily placed in the production cost account, they are still in inventory (inventory), and then carried forward when they are sold; (This is just a simple understanding).

5. Good luck, if you don't understand, then hi me.

Hehe, take the entries in the cost of production in the cost of finished products and in the product;

The product cost entries of the main business, including the current period in the product transfer and the previous period in the product transfer.

Good luck!

For example, the production of 100 teacups. Requires 100 mud. I send out 100 receipt materials. 50 units are sold this month. The corresponding carryover is only 50 cups of cost.

To be honest, I didn't understand it?

Production CostsWhen materials are collected: debit: production costs Credit: raw materialsAt this time, all materials used are recorded in production costs.

When the finished product is put into storage, borrow: finished product Loan: production costAt this time, all the materials used have been made into finished products, so the cost is in the finished product.

When the finished product is sold out of the warehouse: borrow: the cost of the main business Credit: The finished product in the warehouse is divided into two parts, one part is as mentioned above, and the cost of the finished product sold is recorded.

Cost of Principal Operations.

The other part of the cost is in the finished product, that is, in the warehouse.

To put it simply, the production cost includes the cost of the materials you consume in the production of the month, but the main business cost only includes the cost of the finished products you sell in the month. The difference in the middle is in the finished product in stock.

It's normal to have differences.

Do you still have any questions about what you said above?

When Company A invests, the book value of Company B's net assets = 8350-2000-100 = 62.5 million yuan.

When investing, borrow: long-term equity investment - Company B (investment cost) 50 million yuan (6250*80%)

Credit: Bank deposit of 50 million yuan.

Investment income is recognized at the end of the year, borrowed: long-term equity investment - Company B (profit and loss adjustment) 16.8 million yuan = (2000 + 100) * 80%.

Credit: investment income of 16.72 million yuan.

Long-term equity investment - Company B (premium) 80,000 yuan.

Company A sells product A and product B to Company B.

Borrow: bank deposits of 620.1 million yuan.

Credit: main business income of 530 million yuan.

Tax payable - VAT payable (output tax) 90.1 million yuan.

Borrow: The cost of main business is 374 million yuan.

Credit: Inventory of goods - a 350000000 yuan.

Inventory of goods - B 24 million yuan.

Accounting treatment of Company B.

Purchase of products A and B.

Borrow: 530 million yuan of goods in stock.

Tax payable - VAT payable (input tax) 90.1 million yuan.

Credit: Bank deposits of 620.1 million yuan.

Purchase of A and B commodity sales B product sales = 3000 * (1 + 20%) * 80% = 28.8 million yuan.

Borrow: bank deposit of 10,000 yuan.

Credit: main business income of 628.8 million yuan.

Tax payable - VAT payable (output tax) 10,000 yuan.

Borrow: The cost of main business is 524 million yuan.

Credit: Inventory of goods - a 50000000 yuan.

Commodities in stock – b 24 million.

The adjustment items of Company A's consolidated statements are as follows:

Adjust the impairment of the intangible assets of Company B, borrowing: long-term equity investment - Company B (premium) 800,000 yuan.

Credit: Provision for impairment of intangible assets of 800,000 yuan.

Adjust internal sales, borrowing: main business income of 530 million yuan.

Credit: The cost of main business is 524 million yuan.

Inventory 6 million yuan (3000*20%)

Adjusting the internal profit for the current period, borrowing: the profit for the year was 524 million yuan.

Credit: The cost of main business is 524 million yuan.

Borrow: main business income of 530 million yuan.

Credit: This year's profit is 53000000 yuan.

Borrow: Profit distribution - undistributed profit of 6 million yuan.

Credit: This year's profit is 6 million yuan.

Adjust the minority stake and borrow: paid-in capital of 10 million yuan.

The capital reserve is 2.7 million yuan.

The surplus reserve is 400,000 yuan.

Undistributed profit was $3.6 million.

Credit: Minority shareholders' interests 16.7 million yuan.

When investing, borrow: long-term equity investment - Company B (investment cost) 50 million yuan (6250*80%)

Credit: Bank deposit of 50 million yuan.

Investment income is recognized at the end of the year, borrowed: long-term equity investment - Company B (profit and loss adjustment) 16.8 million yuan = (2000 + 100) * 80%.

Credit: investment income of 16.72 million yuan.

Long-term equity investment - Company B (premium) 80,000 yuan.

Company A sells product A and product B to Company B.

Borrow: bank deposits of 620.1 million yuan.

Credit: main business income 530 million yuan tax payable - VAT payable (output tax) 90.1 million yuan loan: main business cost 374 million yuan.

Credit: Inventory goods - a 350 million yuan inventory goods - b 24 million yuan.

Accounting treatment of Company B.

Purchase of products A and B.

Borrow: 530 million yuan of goods in stock.

Tax payable - VAT payable (input tax) 90.1 million yuan Credit: bank deposits 620.1 million yuan.

Purchase of A and B commodity sales B product sales = 3000 * (1 + 20%) * 80% = 28.8 million yuan.

Borrow: bank deposit of 10,000 yuan.

Credit: main business income 628.8 million yuan tax payable - VAT payable (output tax) 10,000 yuan.

Borrow: The cost of main business is 524 million yuan.

Credit: Inventory goods - A 50000000 yuan Inventory goods - B 24 million.

The adjustment items of Company A's consolidated statements are as follows:

Adjust the impairment of the intangible assets of Company B, borrow: long-term equity investment - Company B (premium) 800,000 yuan: 800,000 yuan of impairment provision for intangible assets.

Adjust internal sales, borrow: main business income 530 million yuan, loan: main business cost 524 million yuan.

Inventory goods 6 million yuan (3000 * 20%) adjusted the internal profit of the current period, borrowing: profit of 524 million yuan for the current year, credit: main business cost 524 million yuan.

Borrow: main business income of 530 million yuan.

Credit: This year's profit is 53000000 yuan.

Borrow: Profit distribution - undistributed profit of 6 million yuan.

Credit: This year's profit is 6 million yuan.

Adjust the minority stake and borrow: paid-in capital of 10 million yuan and capital reserve of 2.7 million yuan.

The surplus reserve is 400,000 yuan.

Undistributed profit was $3.6 million.

Credit: Minority shareholders' interests 16.7 million yuan.