Accounting and accounting processing questions, accounting business processing questions

1.Borrow: Raw materials 720000

Tax Payable - VAT Payable (Input Tax) 122400 Credit: Accounts Payable - Company A 842400

2.Borrow: Raw materials 50000 (1+.)

Tax Payable - VAT Payable (Input Tax) 50,000 (1 + Credit: Accounts Payable Company A 50,000

Sent to Company B for processing

Borrow: Commissioned processing materials Grey cloth 50000

Credit: Raw material grey cloth 50000

When taking back, a processing fee is paid.

Borrow: Commissioned processing materials Processing fee 500 * (4000 1000) = 2000 tax payable Tax payable (input tax) 340

Credit: Accounts payable 2340

Sent to Company C for processing:

Borrow: Commissioned processing materials Grey fabric 50000 +2340 = 52340 Credit: Raw materials Grey cloth 50000 + 2340 = 52340 When recovered, pay the processing fee.

Borrow: Commissioned processing materials Processing fee 10000

Tax Payable Tax Payable (Input Tax) 1700

Credit: Cash on hand 11700

Sent to Ding company for processing:

Borrow: Commissioned processing materials grey cloth 50000 + 2340 + 11700 = 64040

Credit: Raw material grey cloth 50000 + 2340 + 11700 = 64040 When recovered, the processing fee is paid.

After processing in Company B, the weight of raw materials is 4000*(1-1%)=3960 kg.

Borrow: Consignment processing materials Processing fee 3960*

Tax Payable Tax Payable (Input Tax) 1683

Credit: Accounts payable 11583

Warehousing.

Borrow: Raw material grey cloth 50000 + 2340 + 11700 + 11583 = 75623

Credit: Commissioned processing materials Grey cloth 50000 + 2340 + 11700 + 11583 = 75623

If the loss is as you provided, 4000-4000*, then the unit value of the raw material is accounted for: 75623 396 = yuan kg.

The recorded quantity was 396 kg.

1.Borrow: Raw materials 720000

Tax Payable - VAT Payable (Input Tax) 122400 Credit: Accounts Payable - Company A 842400

2.(1) Borrow: 50,000 entrusted processing materials

Credit: Raw materials 50000

2) Borrow: commissioned processing materials 29750 (50000 * (1-1%) * 500 1000)).

Tax Payable - VAT Payable (Input Tax) (29750*17%) Credit: Bank Deposits, etc.

3) Borrow: raw material - grey cloth 79750

Credit: Commissioned processing materials 79750

4) Borrow: commissioned processing materials 79750

Credit: Raw Materials - Grey Cloth 79750

5) Borrow: 10,000 entrusted processing materials

Tax Payable - VAT Payable (Input Tax) 1700 Credit: Cash 11700

6) Its loss is 90%, how can it be so much? It's really fake!!

1. Borrow: 10,000 raw materials

Tax Payable – VAT Payable (Input Tax) 1700

Credit: Bank deposit 11700

2. A borrow: 10,000 materials in transit

Tax Payable – VAT Payable (Input Tax) 1700

Credit: Bank deposit 11700

b Borrow: 10,000 for raw materials

Credit: 10,000 for materials in transit

3. A is not treated.

b Borrow: 10,000 for raw materials

Credit: Accounts payable--- provisional estimate 10000

c Borrow: Raw materials -10,000

Credit: Accounts payable--- provisional estimate 10000

d: Borrow: 10000 raw materials

Tax Payable – VAT Payable (Input Tax) 1700

Credit: Bank deposit 11700

1. The first 500 pieces must have been processed because the invoice has been issued, so this is handled (omitted).

2. After negotiation between the supply and demand parties, the company gave 100 pieces to the other party free of charge, which shall be regarded as sales in accordance with the provisions of the tax law, and its accounting treatment is as follows:

Borrow: Operating Expenses, Selling Expenses.

Credit: main business income.

Credit: Tax Payable VAT Payable (Output Tax).

yzhl-Director Level 8 "The question asked is correct, thank you for your correction, I have corrected it, and please criticize it a lot, thank you very much!"

I don't understand the information you provided as follows:

Raw materials are purchased on credit, with a discount rate of 6%. So is the 6% price not included in the total price?

If you need to pay an additional 6% fee, will the other party give you another formal invoice to enter the account?

Suppose you pay 6% of the fee to the other party, and the other party does not issue an invoice, it is not in accordance with the financial treatment. Moreover, the receipt of non-invoiced income by the other party will have certain risks in tax treatment.

It is recommended that the best way to finance this situation is to incorporate the 6% fee payable into the materials**, which is compliant and reasonable.

Borrow: Raw materials 360,000

Debit: Tax Payable - VAT Payable - Input Tax 61200 Credit: Accounts Payable - 421200

(1) Calculate the procurement cost and financing cost of materials.

The amount paid at the end of each year = 360,000 3 = 120,000 yuan.

Procurement cost = 120,000 * (p a, 6%, 3) = 320,760 yuan.

Financing cost = 360,000-320,760 = 39,240 yuan.

2) Prepare accounting entries for purchased raw materials.

Borrow: Raw material 320760

Unrecognized financing charge 39240

Credit: Long-term payables 360,000

3) Prepare accounting entries for the payment of contract payments and the allocation of financing costs.

Year 1: Payment of the contract:

Debit: 120,000 long-term payables

Tax Payable – Input Tax 20400

Credit: Bank deposit 140400

Split the financing costs:

Borrow: Finance Expenses.

Credit: Financing charges are not recognized.

Year 2: Payment of the contract fee

Debit: 120,000 long-term payables

Tax Payable – Input Tax 20400

Credit: Bank deposit 140400

Split the financing costs:

Borrow: Finance Expenses.

Credit: Financing charges are not recognized.

Year 3: Payment of the contract:

Debit: 120,000 long-term payables

Tax Payable – Input Tax 20400

Credit: Bank deposit 140400

Split the financing costs:

Borrow: Finance Expenses.

Credit: Financing charges are not recognized.

Additional note: Suppose that the payment is made annually and the other party invoices at the same time.

1.Debit: bank deposit 1000000

Credit: Short-term borrowing 1,000,000

3.Debit: Fixed assets 455,000

Tax payableVAT input tax payable 450,000*17%Credit: bank deposits.

3. Borrow: 60,000 materials in transit

Tax payableVAT input tax payable 60,000 * 17% credit: bank deposits.

4. Accounts receivable 2,340,000

Credit: main business income 2000000

Tax payableVAT output tax payable 340,000

5.The cost of borrowing the main business is 1,200,000

Credit: 1,200,000 items in stock

6. Borrow business tax and surcharge 20,000

Credit: tax payable urban maintenance and construction tax 200007, loan: sales expenses 20,000 bank deposit 200008,Borrow: Production cost 300000

Manufacturing cost 100,000

Management fee 80000

Credit: Employee Compensation Payable.

9. Borrow 3000 manufacturing costs

Management fee 2000

Credit: Accumulated depreciation.

10.Transfer all the revenues realized during the month to the "Profit for the Year" account. Among them, the main business income is 2,000,000 yuan, the other business income is 600,000 yuan, and the non-operating income is 50,000 yuan.

Borrow: main business income 2000000

Other business income 600,000

Non-operating income of 50,000

Credit: Profit for the year.

11.Transfer the expenses incurred during the month to the "Profit for the Year" account. Where:

The main business cost is 1,200,000 yuan, the sales expenses are 20,000 yuan, the business tax and surcharge is 20,000 yuan, the management expenses are 150,000 yuan, the financial expenses are 10,000 yuan, and the other business costs are 250,000 yuan.

Borrow: Profit for the current year.

Credit: Cost of main business 1 200 000

20,000 yuan for sales expenses, 20,000 yuan for business taxes and surcharges, 150,000 yuan for administrative expenses, 10,000 yuan for financial expenses, 10,000 yuan

When choosing software, general enterprises can realize the basic functions of accounting by considering the selection of general ledger, receivables management, accounts payable management, payable management, fixed asset management, and report modules. If you meet your management needs, you can choose modules such as budget and analysis.

1. Borrow: intangible assets - patent 960,000

Credit: Bank deposit 960000

2. Annual amortization = 960,000 15 = 64,000 yuan.

3. Borrow: 64,000 management expenses

Credit: Accumulated amortization of 64,000

4. Amortization amount in the first four years = 64,000 * 4 = 256,000 yuan.

960000-256000-495000=209000 yuan.

5. Borrow: asset impairment loss - intangible asset impairment provision 209000 Loan: intangible asset impairment provision 209000

6. Annual amortization = 495,000 10 = 49,500 yuan.

7. Borrow: 49,500 in the first management fee

Credit: Accumulated amortization type 49500

8. Net profit and loss = 280,000-(960,000-256,000-99,000)-280,000 * 5% = 280,000-605,000-14,000 = -339,000 yuan.

9. Borrow: Provision for impairment of intangible assets 209,000

Bank depositors rent 280,000 yuan

Accumulated amortization of 355,000

Non-operating expenses 130,000

Credit: Intangible assets 960,000

Tax Payable – Sales Tax Payable 14000

1 Borrowing Administrative expenses 1950 Cash lending 1950

2. Loan management expenses 3400 loan amortization expenses 3400

3 (1) Borrowing Accounts Receivable Credit Main business income 600 * 450 Tax payable - output tax payable 600 * 450* (2) Borrowing other monetary funds Credit accounts receivable.

4. Borrowing financial expenses 3400 Loan withholding expenses 3400

5. Borrowing Operating expenses - advertising expenses 7,000 Prepaid accounts - insurance premiums 21,000 Non-operating expenses - Donations 100,000 Bank deposits.

6. Cash borrowing 1300 Other receivables - Wang Feng 1700 Loan non-operating income.

7. Borrow 3000 in cash and 3000 in bank deposits

8 Borrowing raw materials -A 500*70 -B1000*50 Tax payable - Input (500*70+1000*50)* Credit accounts payable.

9. Borrow 23,000 short-term borrowings and 23,000 bank deposits

10. Borrow the main business cost 210*600 and borrow inventory goods 210*600

11. Total Profit Operating Profit Non-operating Income Non-operating Expenses Borrowed Income Tax Expense Credit Tax Payable - Income Tax Payable.

12. Borrowing main business income Other business income Non-operating income Loan profit for the year.

13. Borrowing the current year's profits, operating expenses, administrative expenses, income tax, and main business costs.

14 Borrow: Profit Distribution - Withdrawal of Statutory Surplus Reserve - Withdrawal of Statutory Surplus Reserve Loan: Surplus Reserve - Statutory Surplus Reserve.

15 Borrow: Profit for the Year Credit: Profit Distribution - Undistributed Profit.

I'd love to do it, but the guy in front of me is right.

(1) Withdraw 2,500 yuan in cash for standby.

Borrow cash 2500

Credit bank deposit 2500

2) Purchase a batch of goods, the price listed in the special VAT invoice is 10,000 yuan, the value-added tax is 1,700 yuan, the goods have been put into storage, and the payment has not been paid.

Borrow: Raw materials 10000

Tax payableVAT input tax payable 1700

Credit: Accounts payable 11700

3) 1000 pieces of goods are sold, the price of each piece is 100 yuan, the cost of each piece is 50 yuan, the VAT rate is 17, the money has been received and deposited in the bank.

Borrow bank deposit 1000*100*(

The main business income of the loan is 100,000

The output VAT payable is 17,000

4) Repay the short-term loan of 17,000 yuan and the interest of the current month's loan of 180 yuan from the bank deposit account.

Borrow finance costs 180

Short-term borrowing: 17,000

Credit bank deposits.

5) Received 30,000 yuan owed by other units and deposited in the bank.

Borrow a bank deposit of 3000

Credit accounts receivable 30,000