Financial processing problems, problems encountered in financial processing?

Entrust the accounting processing of the consignment business and collect the handling fee.

Company A: Dispatch of goods.

Borrow: 12000 for consignment goods

Credit: 12000 goods in stock

Receive the list of consignments.

Debit: Accounts receivable 11700

Credit: main business income 10,000

Tax payable - VAT payable (output tax) 1700 borrowed: cost of main business 6000

Credit: 6000 consignment goods

Debit: Selling fee 1000

Credit: Accounts receivable 1000

Payment is received. Borrow: Bank deposit 10700

Credit: Accounts receivable 10700

Company C. Receipt of the item.

Borrow: 20,000 consignment goods

Credit: 20,000 for consignment goods

External sales. Borrow: Bank deposit 11700

Credit: Accounts payable 10000

Tax Payable - VAT Payable (Output Tax) 1700 Receipt of VAT Special Invoice.

Debit: Tax Payable - VAT Payable (Input Tax) 1700 Credit: Accounts Payable 1700

Borrow: 10,000 for consignment goods

Credit: 10,000 for consignment goods

Pay the price of the goods and calculate the handling fee.

Debit: Accounts payable 11700

Credit: Bank deposit 10700

The main business income is 1000

Company A: When the product is shipped:

Borrow: Issue 12000 goods

Credit: 12000 goods in stock

When you receive a list of consignments:

Debit: Accounts receivable 11700

Credit: main business income 10,000

Tax Payable - VAT Payable (Output) 1700

Carry forward the cost of sold products:

Borrow: The cost of main business is 6000

Credit: Issue 6000 for goods

Determine the cost of consignment:

Debit: Selling fee 1000

Credit: Accounts receivable 1000

When receiving money: Debit: Bank deposit 10700

Credit: Accounts receivable 10700

Company C. When you receive your item:

Borrow: 20,000 consignment goods

Credit: 20,000 for consignment goods

External Sales: Borrow: Bank Deposit 11700

Credit: Accounts payable 10000

Tax Payable - VAT Payable (Output) 1700

When you receive a VAT invoice:

Debit: Tax Payable - VAT Payable (Input) 1700 Credit: Accounts Payable 1700

Carry forward the cost of goods sold:

Borrow: 10,000 for consignment goods

Credit: 10,000 for consignment goods

Payment for goods, recognition of revenue:

Debit: Accounts payable 11700

Credit: Bank deposit 10700

The main business income is 1000

If: 1. Do not increase equipment investment;

2, also do not raise 3;

3. Deposit interest is not considered;

4. At the beginning of the first year, the equipment has not been fully depreciated in the next 10 years.

Then your calculations are correct. Otherwise, it is incorrect.

This is true if other factors are not taken into account.

Because although the assets have not increased, one has decreased the fixed assets and one has increased the cash, and after ten years, your fixed assets withdraw 200w cash and increase the total number of assets by 200w. OK.

Down payment = 80 * 20% = 160,000.

Need for a loan = 80-16 = 640,000.

Annual repayment of x yuan, x * (p a, 6%, 20) = 640,000 yuan to get x = 640,000 yuan, equivalent to monthly repayment amount =

The monthly repayment amount is less than 10,000 * 50% = 5,000 yuan for the house that can be paid, so Xiao Wang's family has the ability to buy this house.

In general, it is a question of annuities.

Assuming a monthly repayment of x yuan, 20 years, an interest rate of 6%, check the present value coefficient of the annuity, the present value of 640,000 yuan (80-16), and establish the equation.

x*12*x=yuanTherefore, as long as the money that Xiao Wang's family can use to repay the mortgage is greater than 4,650 yuan per month.

1、d2、b

3、a4、c

5、d6、b

k = after-tax interest amount received.

After-tax interest rate (1-Funding rate).

7. Short-term funds are generally raised through current liabilities, including commercial credit, short-term bank loans, and the issuance of short-term financing bonds.

8. BP=9, D credit conditions refer to the conditions under which the enterprise requires customers to pay on credit, including credit terms, discount terms and cash discounts.

10. C ex-dividend date, refers to the date when the right to receive dividends is separated from **, before the ex-dividend date, the dividend right is subordinate to **, and the holder of ** enjoys the right to receive dividends, and the ex-dividend date begins, the dividend right is separated from **, and the new purchaser cannot share the dividend.

1. The merchant will give the purchase invoice.

2. The invoice is the basis for the company to do the accounting, you purchase things, do not give the accounting invoice, the accountant can not do the accounting, and the company does not know how much money you bought with how much.

3. Invoices include ordinary invoices and value-added tax invoices.

4. Ordinary invoices are small-scale taxpayers, which are levied on a fixed amount, with a tax rate of 3%;

VAT invoices are for general taxpayers, generally 17%.

5. If you don't take the VAT invoice, the company will have one less VAT-input tax, which cannot be deducted.

VAT - Input VAT can be used to deduct VAT at the end of the period.

Invoices are divided into ordinary invoices, special VAT invoices and professional invoices. Free text invoices. It is mainly used by business tax taxpayers and small-scale VAT taxpayers, and general VAT taxpayers can also make ordinary invoices if they cannot issue special invoices.

Ordinary invoices consist of industry invoices and special invoices. The former is applicable to a certain industry and business, such as commercial retail uniform invoice, commercial wholesale uniform invoice, industrial enterprise product sales uniform invoice, etc.; The latter is only applicable to a certain business project, such as advertising expense settlement invoices, commercial housing sales invoices, etc. The basic number of ordinary invoices is triple:

The first copy is the stub copy, which is retained by the issuing party for future reference; The second copy is the invoice copy, and the consignee serves as the original voucher for payment or collection; The third copy is the accounting copy, and the billing party is used as the original accounting voucher. The special VAT invoice is the product of the implementation of the new tax system in China, and is a kind of invoice set by the state taxation department according to the needs of VAT collection and management, and is specially used for taxpayers to sell or provide VAT taxable items. Special invoices not only have the connotation of ordinary invoices, but also have a more special role than ordinary invoices.

It is not only a financial income and expenditure voucher that records the sales amount of goods and the amount of value-added tax, but also a legal proof of the tax liability of the seller and the input tax of the buyer, and is a legal voucher for the purchaser to deduct the tax, which plays a key role in the calculation of value-added tax.

Invoices shall be issued to the payer when collecting payments for the sale of goods, provision of services and other business activities. In special cases, the payer will issue an invoice to the payee.

When purchasing, ask for invoices from the first business, and give the buyer an invoice when selling the goods, and the invoice is a voucher for recording the real business, and it is also a voucher for accounting. Invoices have VAT professional invoices and ordinary invoices, which are the basis for paying VAT to the tax bureau, the VAT rate is generally 17%, the tax rate of agricultural products is 13%, the tax rate of freight is 7%, VAT only pays tax on the value-added part, if the enterprise is a general taxpayer, the VAT invoice is the basis for deducting VAT, and the purpose of paying less tax can be achieved

It is true that these three types of entries are not common, and it cannot be said that they are wrong, see the following conjectures.

1. It shows that the ** merchant has not yet returned the current money, or the money has not been repaid in the form of materials.

2. If the purchased raw materials are used for construction in progress, the input cannot be deducted. However, if it is suspected that the purchased production equipment needs to be installed, in this case, the input tax on the production equipment is allowed to be deducted.

3. The possibility of this entry is that this is both a business and a customer. The contract with an advance payment of 450,000 yuan was terminated, and the other party paid us an advance payment of 550,000 yuan to purchase the product.

The above should illustrate the information for this entry. However, it is important to see whether the attachments to the voucher are sufficient to explain the correctness of the entries.

Problems with notes receivable. The paper acceptance period is not more than 6 months (the maximum term of electronic draft can be up to 1 year). This is problematic, unless there is a problem when applying for acceptance to the bank, the other bank will not accept it, and it is going through the process of litigation.

1. Borrow: 100,000 raw materials

Tax Payable - VAT Payable - Input Tax 17000

Credit: Other receivables (should be accounts payable) 117000

2. Borrow: 100,000 projects under construction

Tax payable - VAT payable - input tax 17000 (VAT general taxpayer units, installation of production and operation equipment, can deduct input tax).

Credit: Bank deposit 117000

3. Borrow: notes receivable 1000000

Credit: Accounts receivable 550,000

Advance account 450000 (prepaid and prepaid, one for sales and one for purchases, appear in one entry at the same time, a bit confusing).

The notes receivable were received in November 2011 and were still on the books at the end of 2012 and were not written off. What kind of problem is this? - Nope. The realization of the acceptance bill is generally half a year. It won't be paid after a year.

The question should look like this:

1. The remaining 54 tons of lead ingots can not be returned, which depends on how to do it in the original account, such as the original account has been written off the inventory to increase the cost, increase the inventory to reduce the cost. If the 54 tons on the original account are not accounted for, forget it.

2. According to your argument, Company A has disappeared. Company A could not be contacted at all. In this case, the accounts receivable should be fully provided for bad debts.

First of all, profit is a general concept, in different stages of accounting, it can be divided into main business profits, operating profits and total profits, which are the manifestations of profits, and secondly, for an enterprise, there are two main categories of taxes paid, one is the turnover tax, such as business tax, value-added tax and various local taxes generated by it, and the other is income tax, such as income tax.

After figuring out these two questions, the question you raised above is better, for the turnover tax, regardless of whether the enterprise has a surplus, it must be paid, such as business tax, only Huai Bo to change to Yinxiang has operating income must be paid in accordance with a certain proportion.

For income tax, it is the balance of income after deducting the costs and expenses allowed by the tax law, that is, the total profit is paid according to a certain proportion, so whether it is turnover tax or income tax, it has nothing to do with debt repayment, which is said from the accounting point of view.

For example, if you only need 100,000 yuan, you have to pay 80,000 yuan in taxes, and you have to pay 80,000 yuan in debt, you can only pay taxes first, because if you don't pay taxes, the tax bureau will take punitive measures against you.

If he transfers money, there should be a bank's sales list Then he can keep an account Is you a unit If so, open a certificate of receipt He has a transfer and then stamp.

Answer, select B Accounts Payable is a liability account, the closing balance is on the credit side, and if it is a debit, it is a prepaid account.

Prepaid accounts are asset-class accounts with closing balances on the debit side and accounts payable if they are credited. Therefore, choose B

b The debit 5,000 payable is actually an advance payment, plus the prepaid debit 20,000

In option B, the debit payable is equal to the prepaid debit.