Which old accountant points out and asks the accountant to point out

Hello! The following is for your reference.

Cash journal.

Income: Received a deposit of 20,000 yuan from a certain customer.

Received a certain customer payment of 10,000 yuan.

Expenditure: 20,000 yuan in cash.

Cash deposit bank 10,000 yuan.

Bank deposit journal.

Income: cash deposit of 20,000 yuan.

Received a payment of 70,000 yuan from a certain customer.

Cash deposit of 10,000 yuan.

Debit: Bank Deposit 20000 Summary: Deposit from customer A for the first time.

Debit: Bank Deposit 70000 Summary: Second Advance Receipt of Customer A's Accounts.

Debit: cash on hand 10000 Summary: Second advance receipt of customer account A

When the cash remittance of $10,000 is deposited in the bank together with the income:

Debit: Bank Deposit Summary: Cash.

Credit: Cash on hand Summary: Cash.

Banks: 20,000, 70,000

Cash journal: 100000 (remarks cash 10000, 20000 deposit, 70000 transfer).

I'm a college student, and I want to give my opinion, which is not quite the same as the first floor, and I don't understand why there are 70,000 in the cash journal on the first floor

I think you should be in the bank journal on the day you received the deposit should be 20,000 when you receive another 80,000 I am a little strange, although it is said that the transfer of 70,000 and the receipt of 10,000 cash, but according to accounting standards, your 10,000 cash is too much, and it cannot be placed in the cash vault as a reserve, right? I don't know what your company's approved reserve is, but you can see if it is exceeded, and if it is exceeded, it will be deposited in the bank, right? In this case, it should still be recorded in the bank journal 80000 on this day

If you misunderstand, please point it out, after all, I don't know much.

Hmm, if that's the case, you'll probably make a transfer voucher, right? It is to borrow bank deposits to lend cash, in which case it should be filled in both cash and bank deposit journals, but there will be increases and decreases in the cash journal, which is equivalent to passing for a while. What do you see?

1 All materials issued on June 20, 2019.

The difference in the cost to be borne by the issued material = the planned cost of the issued material The difference rate of the material cost is borrowed: 5,820,000 for the consigned processing material

Material cost variance 180000

Credit: Raw materials 6000000

The processing fee was paid on July 20, 2019.

Borrow: 130,000 for commissioned processing materials

Tax Payable - VAT Payable (Input Tax) 16900 Credit: Bank Deposit 146900

On August 5, 2019, the consignment processing products were withdrawn.

Borrow: 5,900,000 items in stock

Product (commodity) cost variance 50000

Credit: 5950000 for commissioned processing materials

Borrow: Long-term equity investment 52,500 000

Credit: share capital 15 000 000

Capital reserve 37 500 000

Borrow: Inventory 1,100,000

Long-term equity investment of 10000000

Fixed assets 15000000

Intangible assets 60000000

Paid-up capital 150000000

Capital reserve 90000000

Surplus reserve 30000000

Undistributed profit 6600000

Goodwill 6510000

Credit: Long-term equity investment 525000000

Minority interests 19710000

Merger goodwill = business combination cost - fair value of net assets of company B attributable to company A in the merger.

1) Borrow: long-term equity investment 5350

Credit: share capital 1500

Capital reserve with a share capital premium of 3750

There are many things in accounting that need to be understood by yourself, in case it is taught to you, and you go to do an audit at that time, then this master will definitely not be able to deal with himself, so it is better to listen and think more by himself.

As the old saying goes: The Tao should not be passed on lightly, and it is not the Tao lightly. There are still sincere"Golden Stone".for on

A truth that is not easy to come by: Church apprentice, starve to death master.

1. I'm not a business accountant.

2. In commercial accounting, the cost of the main business is derived from the cost of the seller (inventory goods, etc.).

3. Business not only pays value-added tax, but also urban construction tax, education surcharge, enterprise income tax, stamp duty, withholding and payment of individual income tax, etc.

Calculation: VAT: 17% if you are a general taxpayer; If it is a small-scale taxpayer, the tax rate is 3%, and the tax basis is the sales amount excluding tax.

urban construction tax; The tax rate is divided into three levels: 7% in urban areas; 5% in counties and towns; 1% not in the urban area, county or town, the basis of tax calculation is the actual payment of the taxpayer (value-added tax + consumption tax + business tax).

Education surcharge: The previous tax rate was 3%, but now there is a local education surcharge, that is, the tax rate is for, and the tax basis is actually paid by the taxpayer (value-added tax + consumption tax + business tax).

Enterprise income tax: (1) Audit and collection method: the tax rate is 25%, and the tax basis is (annual) taxable income;

2) Verification and collection method: It depends on how the tax administrator will verify it.

Stamp duty: The account book of the funds recorded in the business account book shall be calculated according to 5/50,000 of the total paid-in capital and capital reserve (tax; Other account books, rights and licenses are taxed at 5 yuan per piece; The purchase and sale contract is taxed according to the amount of the purchase and sale of the contract. Wait a minute.

The cost of main business refers to the direct cost that the company must invest in the production and sale of products or services related to the main business, mainly including raw materials, labor costs (wages) and depreciation of fixed assets. "Cost of Principal Business" is used to calculate the actual costs incurred by an enterprise in its daily activities such as selling goods, providing services, or transferring the right to use assets. Under the "Cost of Main Business" account, a sub-account should be set up according to the type of main business for detailed accounting.

At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, after which there should be no balance in this account. About 1% for business.

Your question is too broad, you can say what you do.

1. Loans.

Borrow: Bank deposit.

Credit: Short-term borrowingsLong-term borrowing.

2. Lending to other companies for use The amount is the principal of the bank plus the negotiated interest expense loan: other receivables.

Credit: Bank deposits.

3. Interest is a one-time repayment of principal and interest at maturity, and the bank interest rate is calculated to calculate the interest and repay the bank.

Borrow: Finance Expenses.

Credit: Withholding expenses.

4. Repayment and interest payment at maturity Repayment of bank loans: short-term loansLong-term borrowing.

Finance Expenses. Withholding Expenses.

Credit: Bank deposits.

5. The borrowing company repays the second amount of borrowing: bank deposit.

Credit: Other receivables.

6. The difference between the fourth and fifth bank deposits shall be offset by financial expenses.

Credit: Bank deposits.

Recovery of other receivables.

Borrow: Bank deposit.

Credit: Other receivables.

Borrow: Bank deposit.

Credit: Other payables.

Other payables are reversed after the transfer is out.

"The company borrowed 30 million yuan from the bank, and this loan was actually handled by someone else in the name of our company."

If your company has opened an account with the lending bank and borrowed money, even if it is resold to others, it should be recorded as a loan, and when it is transferred to others, it should be treated as a receivable

Therefore, your company's accounting should treat this as a previous error and adjust the opening data of the statement.

As long as you take out a loan in the name of your company, it will definitely be credited to your company's account, and you are doing other receivables, and it is illegal for you to do so.

The total profit is 1800-1250=550

Taxable income: 550-200 + (90-9) + (45-175 * 14%)+

The deduction limit for employee education expenses is 175*, and the employee education expenses of 30,000 yuan can be deducted in full.

The deduction limit of trade union funds: 175 * 2% = , the deduction limit of business entertainment expenses allowed to be deducted from trade union funds: 90 * 60% = 54,1800 * 05% = 9, and the allowable deduction of business entertainment expenses is 90,000 yuan.