Accounting depends on exam master 10, and accounting depends on exam master

5;Material Cost Variance Rate (-1000+2500) (80000+70000)*100% 1% (Overrun).

All entries are as follows: Materials issued: Borrow: Production cost A product 40,000 manufacturing cost 5,000

Management fee 10000

Selling expenses 50000

Credit: 60,000 for raw materials

Closing the entries of material cost differences: borrowing: production cost A product 400 manufacturing cost 50

Management fee 100

Selling expenses 50

Credit: Material cost variance 600

5. (1) Calculate the depreciation accrued for the fixed asset in September (3000000-1837500+469000-68500) 20 12

All entries are as follows: Borrow: Construction in progress 1,162,500

Accumulated depreciation 1,837,500

Credit: fixed assets 3,000,000

Payment for the project: Borrow: 469,000 for construction in progress

Credit: Bank deposit 469000

Completion of Reconstruction and Expansion: Borrow: Fixed Assets 1,631,500

Credit: 1,631,500 projects under construction

If the plant is used for production, the depreciation entries for each subsequent month are: borrow: manufacturing expenses credit: accumulated depreciation.

5. (2) The amount of bad debt provision accrued in 2007 is 8 million * yuan.

The amount of bad debt provision accrued in 2008 was 14 million * yuan.

The amount of bad debt provision that should be reversed in 2009 is 1-7-2-80,000 yuan.

All entries are as follows: 2007 Provision for Bad Debts: Debit: Asset Impairment Loss 4 Credit: Provision for Bad Debts 4

2008: Bad Debts Incurred: Debit: Bad Debt Provisions6

Credit: Accounts receivable 6

Provision for bad debts in 2008: borrow: asset impairment loss 9 credit: bad debt provision 9

In 2009, the recognized bad debts were recovered: debit: accounts receivable 2 credit: bad debt provision 2

Borrow: Bank Deposit 2

Credit: Accounts receivable 2

2009 Reversal of Bad Debt Provision: Debit: Bad Debt Provision 8

Credit: Asset impairment loss8

The test results for this lesson are as follows: Multiple choice questions.

There is only one correct answer for each of the following alternative answers. )1.The following are not business combination types ( ).

a Merge by absorption b Merged under common control c Merged not under common control d None The correct answer is: a. Your answer is:

a2.In a business combination, enterprise A obtains all the equity of enterprise B, and the merger method belongs to ( ) A must be a merger by absorption B It may be a holding merger C It may be a new merger d d None The correct answer is: B. Your answer is: B

True/False (A is what you think is correct and B is wrong.) ）1.A holding merger is when the merging party and the merged party form a new company ()A True B False The correct answer is:B. Your answer is: B

2.A business combination is a transaction or event that combines two or more businesses to form a single reporting entity ()a True B False The correct answer is: a. Your answer is: a

Multiple-choice questions (There is only one correct answer for each of the following alternative answers.) )1.The correct statement about the measurement model of investment real estate is (b):

A The fair value model can be converted into a cost model, b The cost model can be converted into a fair value model, c The two measurement models cannot be converted, d None.

2.The following are not investment real estate (d): A Reserve value-added land use right B Office building leased by the enterprise C Real estate developed by the enterprise D None.

True/False (A is what you think is correct and B is wrong.) ）

1.Investment real estate is real estate that is held for the purpose of earning rent or capital appreciation, or both.

2.The business of leasing fixed assets of an enterprise should be accounted for as investment real estate (b): A True B False.

Multiple choice question: Accounting Standard for Business Enterprises No. 3.

Investment Real Estate (2006).

Article 12 Once the measurement mode of investment real estate is determined, it shall not be changed at will. If the cost model is changed to the fair value model, it should be treated as a change in accounting policy in accordance with Accounting Standard for Business Enterprises No. 28 - Accounting Policies, Changes in Accounting Estimates and Correction of Errors.

Investment real estate that has been measured using the fair value model shall not be converted from the fair value model to the cost model.

Article 4 The following items are not investment real estate:

b) Real estate as inventory. The development of real estate should be used as an inventory judgment issue of the enterprise.

Article 2 Investment real estate refers to real estate held for the purpose of earning rent or capital appreciation, or both.

Only leased land use rights and buildings are accounted for as investment real estate.

The life of an accountant is a life of examination, and every day is either on the way to examination or on the way to prepare for the exam. Why do primary, intermediate, and senior accounting titles, tax accountants, and CPA accountants work hard to obtain certification?

1.The accounting profession is highly competitive.

From the beginning of the accountant's entry into the industry, from the cashier to the accountant, from the accountant to the supervisor, the financial manager, to the financial director and even the CFO, there is a big gap in the salary level of each position. For every promotion and salary increase, in addition to work experience, certificates are also indispensable. If there is no certificate with high gold content in hand, the accountant will not only not "get older, the more popular", but even face elimination.

For current accounting students, almost everyone has a junior accounting title certificate, and if they don't even have a junior accounting certificate, it is very difficult to engage in accounting work.

If the junior accounting title certificate is the threshold of the industry, the intermediate, and code senior accounting title, certified public accountant certificate is the "stepping stone" for promotion and salary increase, even if you have many years of experience, ability and loyalty are recognized by the company's leaders, if you can't get a certificate with gold content, it is difficult to "unlock" a more senior position.

Nowadays, the competition in the workplace is becoming more and more fierce, and many people have broken through the bottleneck and obtained better career development through the examination, which also answers why accountants have to work hard to obtain certification.

Replace the accountant.

In this era of artificial intelligence, which is full of infinite possibilities, many junior jobs will be replaced by AI. In the past few years, the Big Four international accounting firms have launched financial intelligent robots, which are responsible for repetitive and low-skill tasks such as checking and collecting. This has also exacerbated the concern of accountants that more and more accounting work may not need manpower in the future.

If accountants do not have a certificate with high gold content to prove that their comprehensive ability is better than that of computer systems, it will be predictable that they will be replaced by AI.

1. Borrow: auxiliary production cost - machine repair workshop - manufacturing cost 10000 auxiliary production cost - machine repair workshop - raw materials 3000

Auxiliary production cost - power supply workshop - fuel and power 8000 auxiliary production cost - power supply workshop - raw materials 2000

Credit: Raw materials 23000

2. Borrow: auxiliary production cost - power supply workshop 5000

Auxiliary production cost - machine shop 6000

Manufacturing cost 2000

Management fee 2000

Credit: Employee Compensation Payable - Salary 15000

3. Borrow: auxiliary production cost - power supply workshop 700

Auxiliary production costs - machine shop 840

Manufacturing cost 280

Administrative Fee 280

Credit: Employee Compensation Payable - Employee Benefits 2100

4. Borrow: auxiliary production cost - power supply workshop 500

Auxiliary production cost - machine shop 800

Credit: Accumulated depreciation 1300

5. Borrow: auxiliary production cost - power supply workshop 3000

Auxiliary production cost - machine shop 4000

Credit: Bank deposit 7000

**Don't copy, it's not good to take a screenshot, otherwise the topic can't be done

When it comes to manufacturing cost carry-over and sales cost carry-over, there are special manufacturing cost accounting textbooks for reference, and the data is collected from the warehouse, workshop, and sales department, and the warehouse storage, workshop director, and sales staff are contacted to formulate an appropriate information transmission system. It doesn't matter what software you're using.

Hey, hey, hey, I'll talk to you about the accounting certificate.

1。It is good to study internationally, you have a certain accounting foundation, which is of great help to take the accounting certificate, compared to those who have no foundation, of course, you can be much easier.

2。Accounting exam: Accounting Fundamentals, Financial Regulations and Professional Ethics, Computerized Accounting. (Don't know which province you're from?) ）

3。We Hunan is to take the exam once a year in April, different regions, I don't know which region you are, some provinces have different exam times, and the number of times is different, the exam time can also refer to the local Finance Bureau**, you can also go to the Internet to check the province's accounting exam time, there will be answers.

4。If you want to buy textbooks, you should also buy them according to the textbooks in your province, that is, the three exams, which are available in many bookstores and schools.

5。Written by individuals, not pasted at random.

6。No thanks, hey, hey, hey, hey.

I took the exam this year, and if I didn't pass it, I took three exams. Fundamentals of Accounting, Financial Regulations and Professional Ethics, Computerized Accounting.

I am from Jiangxi and took the exam in November. There are designated teaching materials. They are sold in bookstores.

You didn't make it clear at all:

1. Do you pay customers? (That is, the company pays the customer to burn the bucket).

2. Or is the customer giving you the money? (Liquidate the money that our leader asked the customer to put on another company's account).

3. Whose company is "the other company"? (Actually, two companies managed by one person).

Do you want to say: the leader asks the customer to "help" and transfer a sum of money from one company managed by the "leader" to another?

If this is the case, do as follows:

1. Payment, the customer will issue a receipt of payment, and receive xx payment from the payment company (you).

Debit: Other receivables – Customers.

Credit: Bank deposits.

2. Another company under the management of the leader issues a receipt for collection and collects money from customers.

Borrow: Bank deposit.

Credit: Other Payables – Customers.

In the meantime, the customer receives the payment, and then the payment, if the customer does not want to issue a receipt, and he is not strict with the accounting requirements, you can directly issue a receipt for the collection of money to you, you deal with it as follows.

Debit: Other receivables - another company.

Credit: Bank deposits.

Another company's accountant makes entries.

Borrow: Bank deposit.

Credit: Other payables – your company.

What do you mean? If this is the case, in short, if you pay, it seems that you are not afraid that the bank will see that there is a grudge, but that your leader is tired, and he is clearly transferring funds! From your company's accounts, the name is given to the customer, but it is actually given to "his other company", and if so, cancel the last group of entries.

Debit: Bank deposit 84240

Credit: main business income 72000

Credit: Tax Payable - VAT Payable (Output Tax) 12240 Credit: Accounts Receivable 70200

Credit: main business income 60,000

Credit: Tax payable - VAT payable (output tax * 2% = 1200 yuan.)

Borrow: bank deposit 69000

Debit: Finance fee 1200

Credit: Accounts receivable 70200

1.Monetary funds: 66600

5.188600 (plus an additional 3000 expenses to be amortized within half a year)6 305000

11.101,700 (plus an additional short-term loan of 50,000 yuan due within one year) 12 68000 （118000-50000）13. 169700