A calculation and accounting treatment problem, solve an accounting calculation problem

1. Borrow: Long-term equity investment --- cost 9000 Credit: bank deposits 9000 January 1, 2007 :

36000*30%=10800 Borrow: --- cost of long-term equity investment 1800 Credit: non-operating income Company B achieved a net profit of 24 million yuan 24 million * 10,000 yuan Borrow:

Profit and loss adjustment --- long-term equity investment 720 Loan Investment income In February 7202008, Company B announced the distribution of cash dividends of 10 million yuan Borrow: Dividends receivable 300 Credit: Profit and loss adjustment of long-term equity investment --- 1000 * Company B incurred a loss of 90 million yuan in the current year Borrow:

Investment income 9000* Credit: Profit and loss adjustment for long-term equity investment --- 270 I don't know if it's right Take a look for yourself Hehe.

Borrow: Long-term equity investment 9000 Loan: Bank deposit 9000 Borrow:

Fair Value Change Gains and Losses 720 Credit: Investment Income 720 Credit: Cash Dividends 300 Credit:

Bank Deposit 300 Loan: Investment Income 2700 Credit: Fair Value Change Gain or Loss 2700 (I haven't been in contact with accounting for a while, I don't know if it's right).

1) When purchasing Company B**, the recorded value of long-term equity investment is determined due to the use of equity method to compare 9000<36000*30%=10800, so the recorded value is 108 million yuan, and the difference is included in non-operating income. The accounting entries are Borrow: Long-term equity investment - cost 10800 Credit:

Bank deposits 9000 Non-operating income 1800 (2) Investment income determined when company B realizes net profit at the end of 07 2400 * 30% = 7.2 million yuan Borrow: long-term equity investment - profit and loss adjustment 720 Credit: investment income 720 (3) When the company declares the distribution of dividends Borrow:

Dividends receivable 300 Credit: Long-term equity investment - profit and loss adjustment 300 (4) At the end of 08, when Company B incurred a loss, the book value of long-term equity investment was written off 9000*30%=27 million yuan Among them, the book balance of long-term equity investment (profit and loss adjustment) was 4.2 million yuan, which should be written off to 0 Borrow: investment income 2700 Credit:

Long-term equity investment - profit and loss adjustment 420 - cost 2280 Hope it helps!

1.Average turnover days of accounts receivable = ((opening accounts receivable + ending accounts receivable) 2) * 365 sales volume of the year = ((400 + 200) 2) * 365 2000 = days.

2.Inventory turnover days = 360 Inventory turnover times = 360 (cost of sales Average inventory balance) = (360 * average inventory balance) Cost of sales = Cost of sales = 90 days.

3.Year-end liquid assets Year-end current liabilities = , year-end liquid assets - 400) Year-end current liabilities =

Resolved year-end current liabilities = 8 million yuan, quick-frozen assets balance = 9.6 million yuan year-end current ratio = year-end current assets year-end current liabilities = (quick-frozen assets balance 960 + inventory balance 600) 800=

Borrow: Long-term equity investment 468

Credit: main business income 400

Tax Payable - VAT Payable (Output Tax)68

Borrow: Cost of sales 360

Credit: Inventory Goods 360

Borrow: Long-term equity investment - profit and loss adjustment 240

Credit: Investment income 240

Borrow: Investment income 880

Credit: Long-term equity investment - profit and loss adjustment 468 + 240 = 708 Long-term receivables 160

Projected liabilities 12 (if the investment contract or agreement stipulates that the investment enterprise needs to assume additional debts, if there is no agreement, 12 should be registered for reference).

Debit: Projected liability 12

Long-term receivables 160

Long-term equity investments – profit and loss adjustments228

Credit: Investment income 400