On the 6th, the workshop equipment was renovated, and the payment fee of 12,000 yuan was made

The accounting entries are as follows:

Borrow: manufacturing costs.

Repair cost 12000

Cargo: Bank deposit 12000

The refurbishment of equipment is a repair cost, while the production plant should be charged to the manufacturing expense account.

Production costs. It refers to the production expenses incurred by the production unit for the production of products or the provision of labor services, including various direct expenditures and manufacturing costs. Direct expenses include direct materials (raw materials, auxiliary materials, spare parts, fuel and power, etc.), direct wages (wages and subsidies for production personnel), and other direct expenses (such as welfare expenses).

Manufacturing expenses refer to the expenses incurred by the branches and workshops in the enterprise for the organization and management of production, including the wages and depreciation expenses of the management personnel of the branches and workshops.

Repair costs, repair costs, and other manufacturing costs (office expenses, travel expenses, labor insurance premiums, etc.).

Production costs refer to the production expenses incurred by the production unit for the production of products or the provision of services, including various direct expenditures and manufacturing expenses. Direct expenses include direct materials (raw materials, auxiliary materials, spare parts, fuel and power, etc.), direct wages (wages and subsidies for production personnel), and other direct expenses (such as welfare expenses). Manufacturing expenses refer to the expenses incurred by the branches and workshops in the enterprise for organizing and managing production, including the salaries, depreciation costs, maintenance costs, repair costs and other manufacturing expenses (office expenses, travel expenses, labor insurance premiums, etc.) of the branch and workshop management personnel.

The expenses incurred on the shop floor are included in the manufacturing expenses in addition to direct materials, direct wages, and manufacturing expenses (after carry-forward).

Received the leased equipment and delivered to the production workshop for use entries.

Hello [Xian Ze Scattered Flowers], the entries received and delivered to the production workshop should be as follows: Debit: Production Equipment Account Credit: Payable Lease Account <>

This entry reflects the fact that the company acquired the production equipment on a lease basis and put it into use on the production floor. In accounting, leased equipment should be included in long-term assets, so production equipment accounts need to be debited to record the increase in this asset. At the same time, since the company has not paid the full amount of rent, Sun's should roll over the lease account and also need to be credited accordingly.

This provides an accurate picture of the economic benefits of the company's leased equipment, as well as the associated financial risks. <>

Summary. Dear dear, it's a pleasure to answer your <>

Provision for Impairment Loss: Loan: Provision for Loss $5,000 Credit:

Asset impairment loss of 5,000 yuan recorded scrapping, disposal costs, residual value income: borrowed: accumulated depreciation 100,000 yuan borrowed:

Liquidation expenses 2,000 yuan loan: bank deposit 4,500 yuan loan: fixed assets original price 300,000 yuan loan:

Asset impairment provision 5,000 yuanCredit: Fixed asset impairment loss 97,500 yuanCredit: bank deposits 2,000 yuan.

The production equipment in the production workshop was scrapped, the original price was 300,000 yuan, the depreciation had been 100,000 yuan, the clean-up costs were 2,000 yuan, and the residual value income was 4,500 yuan. The fixed asset has been liquidated; Write a laughing score.

Dear dear, it's a pleasure to answer your <>

Provision for impairment loss: borrow: loss quasi-draft with 5,000 yuan loan:

Asset impairment loss of 5,000 yuan Record scrapping, disposal key expenses, residual value income: borrow: accumulated depreciation 100,000 yuan borrowed:

Liquidation expenses 2,000 yuan loan: bank deposit 4,500 yuan loan: fixed assets original price 300,000 yuan loan:

Asset impairment provision 5,000 yuanCredit: Fixed asset impairment loss 97,500 yuanCredit: bank deposits 2,000 yuan.

Kiss <>

Analysis: The first entry is to accrue asset impairment losses, because the scrapped equipment can no longer be used, and it is necessary to accrue impairment losses. The second entry is to record equipment scrapping, disposal costs and salvage income.

The debit ledger balance of the original price of fixed assets decreased by RMB300,000, the debit ledger balance of accumulated depreciation decreased by RMB100,000, the liquidation expenses were recorded in profit or loss as an expense for retirement, the debit ledger balance of bank deposits increased by RMB2,500, the credit ledger balance of asset impairment provision increased by RMB5,000, the credit ledger balance of fixed assets increased by RMB97,500, and the credit ledger balance of bank deposits increased by RMB2,000. <>

Is there a total accounting entry, not using this step-by-step.

There is no total.

A enterprise buys a banquet and bends into a piece of equipment that needs to be installed, pays the purchase price of 100,000 yuan, value-added tax of 17,000 yuan, transportation fee of 500 yuan, and pays the wages of Li Limb installation workers of 1,500 yuan, and the above relevant payments have been paid through the bank.

When the equipment is purchased: fixed assets account - borrow 100,000 yuan VAT input account - borrow 17,000 yuan bank deposit account - loan 117,500 yuan When paying the transportation expenses and installation workers' wages: shipping cost account - borrow 500 yuan installation cost account - borrow 1,500 yuan bank deposit account - loan 2,000 yuan.

(1) Let the monthly growth rate be x

From the meaning of the title, it can be seen that the square of 100 + 100 (1 + x) + 100 (1 + x) = 364 is solved x = 20%.

So the monthly growth rate of production income in February and March was 20 percent.

2) After using the new equipment for x months, the profit obtained is not less than the cumulative profit of the old equipment: the old cumulative profit is (90-5) x = 85x the new cumulative profit is 100 + 100 * (1 + square * (x-2) - 640 = 144x-708

To make the new profit not less than the old profit, then 144x-708 is greater than or equal to 85x, and the solution is greater than or equal to 12

Therefore, after 12 months, i.e. one year, the profit obtained is not less than the accumulated profit from the use of old equipment.

(1) Let the monthly growth rate be x, which is derived from the title:

100 + 100 (1 + x) + 100 (1 + x) 2 = 364, the solution is x=, or x= is not suitable for the topic).

A: The monthly growth rate is 20%.

2) After the use of new equipment Y months, the cumulative profit of the plant is not lower than the cumulative profit of using the old equipment, according to the meaning of the topic there are 364 + 100 (1 + 20%) 2 (y-3) - 640 (90-5) y, and the solution is y 12

1 Quadratic equation 100x 2+300x-64=0 is solved to the negative root rounding.

2 90x-5x< 100x-640x> the forty-third month.

The accounting entries for paying the workshop equipment maintenance fee of 800 yuan in cash are:

Borrow: Overhead - Maintenance 800

Credit: Cash on hand 800

Because equipment maintenance expenses are daily expenses, they are included in the management expense account.

1.The state invests in a new machine for the enterprise, worth 32,000 yuan.

Debit: Fixed assets 32000

Credit: Paid-up capital 32,000

2.Enterprises use bank deposits to repay the loans of 20,000 yuan that have matured and have a loan term of half a year.

Borrow: 20,000 short-term borrowing

Credit: Bank Deposit 20000

3.The enterprise purchased a batch of materials, the price was 19,000 yuan, the freight was 800 yuan, the loading and unloading fee was 200 yuan, and the input VAT was 3,230 yuan, all of which were paid by bank deposits.

Borrow: Materials in transit - 20,000 for material A

Tax payable – VAT 3230 is due

Credit: Bank Deposit 23230

4.The above-mentioned A materials arrive at the enterprise, check the receipts, and transfer them according to the actual procurement cost.

Borrow: Raw material - A material 20000

Credit: Materials in transit - Material A 20000

5.According to the material summary table issued to allocate the material cost, of which: the production of product A consumes 24,120 yuan, the workshop generally consumes 4,000 yuan, and the factory management department consumes 2,000 yuan.

Borrow: Production cost - product A 24120

Manufacturing cost 4000

Management fee 2000

Borrow; Raw Material 30120

Are you talking about a year's worth of depreciation or a month's worth of depreciation?

If it's a month.

Borrow: Manufacturing Expense - Depreciation Expense 30000

Credit: Accumulated depreciation of 30,000

If it is for one year, the amount is also divided by 12

Borrow: Manufacturing Expense - Depreciation Expense 30000

Credit: Accumulated depreciation of 30,000

Borrow: Manufacturing cost 30000

Credit: Accumulated depreciation of 30,000

Borrow: Manufacturing cost 1500

Credit: Turnover Materials – Part 1000

Tool 500

A scrapped equipment in the production workshop is 8000, depreciation of 6000 yuan has been provided, and the book value of the asset is transferred to be processed, and the accounting entries are as follows:

Borrow: 2000 property loss and surplus to be disposed of

Accumulated depreciation 6000

Credit: Fixed assets 8000

After the approval of the leader, the net loss of waste equipment is included in the non-operating expenses, and the accounting entries are:

Borrow: Non-operating expenses 2000

Credit: 2000 property loss and surplus to be disposed of