Please ask you some questions about accounting!! 5

1. To fully meet the recognition conditions of assets, accounting can be pre-accounting.

2. This question itself is wrong, if the commercial acceptance bill cannot be paid on time and no new check is issued, it should be transferred to "accounts payable".

However, if it is a bank acceptance bill, the enterprise fails to pay when due, it should be transferred to the "short-term loan" because the acceptor of the bank acceptance bill is the bank, and when the bill expires, if the enterprise has no money to pay, the bank will pay on behalf of the enterprise, which naturally forms the enterprise's liability to the bank, so it is recorded as a "short-term loan".

Because the acceptor of the commercial acceptance bill and the bank acceptance bill are different, the treatment is different. Acceptance means that the promise is fulfilled, and the acceptor of the commercial acceptance bill is the enterprise, so the enterprise has no money to pay, and the bank is not obliged to pay for the enterprise.

3. The unreached accounts are the balance differences caused by the different bookkeeping time of the enterprise and the bank, and it is not a bookkeeping error. If the difference is confirmed to be an unreached account, neither the bank nor the enterprise needs to adjust the book balance of bank deposits, and only need to fill in the "Bank Deposit Balance Reconciliation Form", but this table is only for illustrative purposes, and the account balances of both parties cannot be adjusted.

1. Take a good look at the definition of fixed assets. For example, fixed assets leased from operating leases also meet the above conditions, but cannot be accounted for as fixed assets.

2. The "notes payable" should be transferred to the "accounts payable" if they cannot be paid when they expire.

3. The bank deposit balance reconciliation table should be adjusted by both parties. For all projects that the bank has done that the bank has not reached, adjust the bank balance; Where the bank has reached the amount but the bank has not done, the balance of the enterprise's bank deposit account shall be adjusted.

The balance of the "intangible assets" account at the beginning of the year is 1 million yuan, the balance of the "accumulated amortization" account at the end of the year is 200,000 yuan, and the balance of the "intangible assets impairment provision" account is 200,000 yuan.

1) Sales of a batch of goods, issued a special VAT invoice indicating the price of 250,000 yuan, the VAT tax amount of 42,500 yuan, the actual cost of the batch of goods 180,000 yuan, the goods have been issued, has completed the collection procedures.

Borrow: Issue 180000 items

Credit: 180,000 goods in stock

Debit: Accounts receivable 42500

Credit: Tax Payable - VAT Payable (Output Tax) 42500 (2) Received the rent of 98,000 yuan from the investment real estate and deposited it in the bank.

Debit: bank deposit 98000

Credit: Other business income 98,000

3) The net income of scrapped equipment is 48,000 yuan.

Borrow: 48,000 fixed assets disposal

Credit: Non-operating income 48000

4) Pay 50,000 yuan for flood relief donations with bank deposits.

Borrow: Non-operating expenses - Donation expenses 50,000 Credit: Bank deposits 50,000

1. Borrow: bank deposit 278400

Credit: Operating income 238,000

Tax payable -- VAT payable 404602. Debit: Accounts payable 7000

Credit: Non-operating income 7000

3. Borrow: Accrual of wages and management expenses of 25,000 and sales expenses of 15,000

Credit: Wages payable 40000

When payroll is paid: Borrow: Salary payable 40000 Credit: Bank deposit 40000

5. Borrow: main business cost: 140,000

Credit: 140,000 items in stock

4: Borrow: 1200 for administrative expenses

Credit: Accumulated depreciation 1200