What does an entry question refer to?

The VAT rate of general goods is 17%, while the VAT rate of freight is 7%, and there is no need to calculate the tax law reduction, so the input tax on freight is 400*7%.

Purchase and borrow: material procurement 9500 (1615 17%) + 400 * (1-7%) = 9872

Tax payable - VAT payable (input tax) 1615 + 400 * 7% = 1643 credit: accounts payable - xx** business 11515

2. Pay for the goods.

Debit: Accounts Payable - xx** quotient 5000

Credit: Bank deposit 5000

3. Check the receipts.

Borrow: raw materials 1000*10=10000

Credit: Material Procurement 9872

Material Cost Variance 128

1. Purchase. Borrow: material procurement 9500 (1615 17%) + 400 * (1-7%) = 9872

Tax payable - VAT payable (input tax) 1615 + 400 * 7% = 1643 credit: accounts payable - xx** business 11515

2. Pay for the goods.

Debit: Accounts Payable - xx** quotient 500

Credit: Bank deposit 500

3. Check the receipts.

Borrow: raw materials 1000*10=10000

Credit: Material Procurement 9872

Material Cost Variance 128

Hope the above can help you!

1.Purchase of materials.

Borrow: Material Procurement 9872

Tax Payable - VAT Payable (Input Tax) 1643

Credit: Bank deposit 500

Accounts Payable - 11015 for a company

2.Material inspection is stored in the warehouse.

Borrow: Raw materials 10000

Credit: Material Procurement 9872

Material Cost Variance 128

The entry question refers to the economic transaction that should be recordedThe accounting account feast is bright。It is an accounting record that includes first-level accounts and detailed section accounts, and the direction and amount of debit, credit and credit. It includes simple accounting entries.

and compound accounting entries. Accounting entries are filled in in the accounting vouchers in actual work.

Above. The entry problem is that for the economic transactions that take place, it is only necessary to prepare accounting entries.

Explanation of how to write entry questionsAccounting entries are also known as bookkeeping formulas. It is based on double-entry accounting.

The principle requires that each economic transaction be listed in a record of the corresponding accounts of both parties and their amounts. Before registering accounts, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating post-event inspection. Withdraw 80,000 yuan in cash from the bank for the payment of this month's salary.

Borrowed 80,000 cash in hand and 80,000 in bank deposits. Wide.

1. Purchase:

Passed: 67800 under construction

Tax Payable - VAT Payable (Input Tax) 11526 Credit: Bank Deposits 79326

Installation: Post: 2200

2200 projects under construction

Credit: Bank Deposits:

Borrow: fixed assets 70,000

Credit: 70,000 for projects under construction

2,: During the transportation of the goods - A material 45000- B material 30000

Tax Payable - VAT Payable (Input Tax) 12750 credit: Bank deposit 87,750

3. Method: Accounts payable 7000

Credit: 7000

Bank Deposits, Borrow: - Propionic Acid Material Transportation Goods 75000 Credit: Receivables and Payables 87750: 3000

Accounts Payable Loan: Cash 3000

In: Borrow: Inventory of goods during transportation - material 750 - B material 1000

Propionic Acid Major Credit: Cash 3250

6, commodity 163250

Credit: Goods in transit 163250

An entry refers to a procedure in accounting. It is the first step in the usual accounting process in the work process.

Question 1: Borrow: 250,000 impairment loss of assets and assets

Credit: Inventory price reserve 250,000

Question 2: Borrow: Available for ** financial assets - cost 10,020,000 dividends receivable 140,000

Credit: Bank Deposit 10160000

Question 3: Borrow: asset impairment loss 2800

Credit: Bad debt provision 2800

Question 4: Borrow: Trading financial assets - fair value change 1,200,000 Loan: Fair value change profit or loss 1,200,000

Question 5: 1) When the sale is realized.

Debit: Accounts receivable 45864

Credit: main business income 39200

Tax payable – VAT payable (output tax) 66642) if the goods are received within 10 days.

Debit: Bank deposit 45080

Finance Costs 784

Credit: Accounts receivable 45864

3) If the goods are received within 11-20 days.

Debit: Bank deposit 45472

Finance Charges 392

Credit: Accounts receivable 45864

4) If the goods exceed the deadline for cash discounts.

Debit: Bank Deposit 45864

Credit: Accounts receivable 45864

Borrow: Bank deposit 850,000, Credit: paid-in capital - Southern Company 850,000

Borrow: sales expenses - booth fee 10,000, credit: bank deposit 10,000

Borrow: production cost - 53 500 for product A, 43 000 for product B, borrow: manufacturing cost - general consumption 3 400, borrow: management cost - department consumption 900, credit: raw materials 100800

Borrow: materials in transit - A material 20500, borrow: tax payable - VAT payable (incoming) 3400, credit: bank deposit 23900

Borrow: raw materials - A material 20500, credit: materials in transit - A material 20500

Borrow: cash in hand 80, borrow: administrative expenses - travel expenses 1420, credit: other receivables - Gaoming 1500

Borrow: fixed assets - equipment 100550, borrow: tax payable - VAT payable (in) 17000, credit: bank deposits 117550

Borrow: Loan: Accounts receivable - Xingyuan Company 142000, Credit: Operating income 120000, Credit: Tax payable - VAT payable (sales) 20400, Credit: Bank deposit 1600

Borrow: prepaid accounts - Limin Company 40,000, credit: bank deposits 40,000

Borrow: non-operating expenses - donation expenses 14,000, credit: bank deposits 14,000

Borrow: 2000 profit or loss on property to be disposed of, credit: cash in hand 2000

Borrow: Other receivables - Zhang Guan 2000, Credit: Profit or loss on property to be disposed of 2000

Borrow: bank deposit 600,000, credit: advance receivables - W company 600,000

Borrow: manufacturing expenses - depreciation expenses 24,700, borrow: management expenses - depreciation expenses 18,300, credit: accumulated depreciation 43,000

Borrow: production cost - product A salary 22 000, - product B salary 30 000, borrow: manufacturing expenses - salary 6000, borrow: management expenses - salary 8000, credit: employee remuneration payable - salary 66000

Borrow: Production cost - 33,000 for product A, 20,000 for product B, credit: 53,000 for manufacturing cost

Borrow: inventory goods - 200,000 for product A, 100,000 for product B, credit: production cost - 200,000 for product A, 100,000 for product B

Borrow: bank deposits 5850, credit: other business income - material sales 5000, credit: tax payable - VAT payable (sales) 850

Borrow: current year's profit 121,600, credit: operating costs 95,000, management expenses 19,700, financial expenses 4,300, sales expenses 2,600

Borrow: 80,000 for operating costs, Credit: 60,000 for product A and 20,000 for product B

Borrow: 100,000 profit for the year, Credit: profit distribution - 100,000 undistributed profit

Debit: Accounts Payable - Company A 135,000 (red), Credit: Bank Deposit 135,000 (red).

Borrow: tax and surcharge 30,000, credit: tax payable - urban construction tax payable 21,000, - education surcharge 9,000

1. Purchase.

Borrow: Tradable financial assets - cost 2,000,000

Borrow: Investment income 1000

Borrow: Dividends receivable 80,000

Credit: Bank Deposit 2081000

23 January: Borrow: Bank deposit 80,000

Credit: Dividends receivable 80,000

Month 30: Borrow: Trading Financial Assets - Fair Value Change 300,000 Credit: Fair Value Change Profit or Loss 300,000

15 Month: Borrow: bank deposit 3000000

Debit: Fair value change gain or loss 300,000

Credit: Transactional Financial Assets - Cost 2,000,000

Credit: Trading Financial Assets - Change in Fair Value 300,000 Credit: Investment Income 1,000,000

Allocate manufacturing expenses:

A product = 32700 (17000 + 13000) x 17000 = 18530

Product B = 32700 (17000 + 13000) x 13000 = 14170

Entry: Borrow: Production Cost - A Product 18530

bProduct 14170

Credit: Manufacturing expenses 32700