Please help me do the accounting basic questions, can anyone help me solve an accounting basic quest

Multiple-choice questions (multiple answers per question).

1。The following options are liabilities: (a, c, d) a, payables, b, monetary funds, c, withholding expenses, d, short-term borrowings2. The following are the basic prerequisites of accounting stipulated in China's "Accounting Standards for Business Enterprises" (a, b, c d).

A Accounting Assumption B Accounting Entity C Continuing Operations D Accounting Periods 3. The following belong to the self-made original vouchers: (a, b, c, d) a. material warehousing form b payroll calculation form c. material warehousing form d. bank receipt 4. The main items in the income statement are (a, b, c d).

a. Sales profit b. Operating profit c. Total profit d. Net profit 5. Of the following accounts, the accounts for which there is no balance are (a, b, d) a, financial expenses, b, manufacturing expenses, c, production costs, and administrative expenses6. The difference between the account summary table and the summary accounting voucher is mainly in (a, c, d), a has a different role, and b has a different time of preparation.

c. The structure is different, and the method of compilation is different.

7。Quantity-based sub-ledgers are more suitable for (a, b, c) accounts.

a. Operating income b. Raw materials c. Finished products d. Sales expenses8. Register cash journal requirements (b c d).

aWith the approval of the Accounting Supervisor, the pages of accounts may be cancelled.

b must be registered in the order of page number, row order.

c. It must be registered in order of each case, and it must be cleared and settled on a daily basis.

dMust be registered consecutively.

9。When an enterprise allocates payroll expenses according to the purpose and the relevant provisions of the financial system, it should involve (a c) account.

a. Production costs b. Other payables c. Manufacturing expenses d. Welfare expenses payable10. Accounting is classified according to the unit of use, which can generally be divided into (a, b, c) a administrative unit accounting, and b public institution accounting.

c. Accounting of enterprises d. Accounting of grass-roots units.

1st Month Borrow: Deposit Margin 300000000 Loan: Bank Deposit 30000000

12 Loan: Trading Financial Assets - Cost 1,600,000 Loan: Deposit Margin 1,600,000 12 Loan: Investment Income 3,500

Credit: Deposit margin 3500

16 A Borrow: Bank Deposit 2,200,000

Credit: Tradable Financial Assets - Cost 1,600,000 Investment Income 600,000 B Borrow: Investment Income 5,200

Credit: Deposit margin 5200

c Debit: Bank deposit 283911300

Credit: Deposit margin 28391300

5.The investment income was 591,300 yuan.

It's just my personal approach and I can't make sure it's right yet.

Borrow: 30000000 funds in other currencies

Credit: Bank deposit 30000000

Borrow: Tradable financial assets – cost 1,600,000

Investment income 3500

Credit: Other Monetary Funds 1,603,500

Borrow: 2,200,000 funds in other currencies

Credit: Tradable Financial Assets – Cost 1,600,000

Investment income 600000

Borrow: investment income 5200

Credit: Funds in other currencies 5200

Let's look at the answer entry for the question.

1) Borrow: 30000000 funds in other currencies

Credit: Bank deposit 30000000

2) Borrow: trading financial assets - cost 1,600,000 Loan: other monetary funds 1,600,000

3) Borrow: Investment income 3500

Credit: Funds in other currencies 3500

4) Borrow: bank deposit 2194800

Investment income 5200

Credit: Tradable Financial Assets 2,200,000

Debit: Fair value change gain or loss 600,000

Credit: Investment income 600000

5) Investment income = 600000 - 5200 - 3500 = 591300

If you don't have a satisfactory answer, please go to the Q&A section of China Accounting Online School to ask questions, which will be more professional.

First of all, you need to understand the content of the accrual principle. The principle of accrual accounting is generally understood as that all payments that belong to the current period should be included in the current expenses if they are not paid in the current period, otherwise all the payments that are not paid in the current period should not be included in the current expenses. If it is a current income, it should be regarded as the current income if it is not received in the current period, otherwise it should not be regarded as the income of the current period even if it is not received in the current period.

A: The advance receipt is deposited in the bank, but the payment is received first, and no economic business occurs, which does not belong to the current income, even if the current payment is received, it should not be regarded as the income of the current period. Therefore, it cannot be used as current income. So I can't choose A.

B: The payment for the products is paid in advance, because the products have been shipped and there has been an advance payment before, and the amount that should be included in the main business income in the current period should be calculated according to the proportion of the products issued. Therefore, B can be selected

C: Amortization of fixed asset repair costs, amortization is of course the expenses that have been incurred, so they are included in the current expenses. Therefore, C can be selected

d: Interest on short-term borrowings is the expense of short-term borrowing interest that should be paid in the current period but has not yet been paid in advance. Any amount paid in the current period shall also be included in the current expenses if it is not paid in the current period. Therefore, D should be chosen.

I don't know if you can understand this kind of explanation?

The most important thing is to clarify the concept of accrual accounting, and everything is OK.

Borrow: Manufacturing cost 4000

Management fee 1000

Selling fee 500

Credit: Bank deposit 5500

No production costs are required.

Borrow: Production costs--- manufacturing expenses 4000--- administrative expenses 1000

Selling fee 500

Credit: Bank deposit 5500

The conversion of surplus reserve into capital is an internal carry-over of owners' equity, which has no impact on the total amount of owners' equity.

Realize profits and increase owners' equity.

The income tax payable is an income tax expense, which reduces the owner's equity (it should be the amount payable, not the actual amount paid).

The withdrawal of surplus reserve is carried forward within the owner's equity and has no impact on the total owner's equity.

The distribution of profits to investors reduces the owner's equity.

Therefore, the balance at the end of the year is: 1500000 + 3000000-1000000-100000 = 3400000 yuan.

The input VAT of general taxpayers can be deducted, and it does not need to be added to the cost of materials, but of course it must be added to the accounts payable to pay to the other party.

The entries look like this:

Borrow: Raw material 70500

Tax Payable - VAT Payable (Input Tax) 11900 Credit: Accounts Payable 82400

See whether the invoice for shipping and miscellaneous expenses is issued to the buyer, if not, the account is 81900

VAT is added. Accounts payable = 70,000 + 11,900 + 500

82,400 (RMB).

Borrow: 70,000 in transit

Tax Payable - VAT Payable (Input Tax) 11900 Cash on hand 500

Credit: Bank deposits.

Accounts payable are liabilities. Here is the payment. Wish.

For small regulations with guess big model taxpayers:

Taxable sales amount = tax-included sales (1 + levy rate) = 123,600 (trillion file 1 + 3%) = 120,000

Tax payable = sales excluding tax * tax rate = 120,000 * 3% = 3,600 yuan.

312w Assets = Equity or Assets = Owners' Equity + Liabilities.

There is no owner's equity in the title, only assets and liabilities.

Assets 300w borrowing from the bank 20w liabilities and assets increased at the same time 20w = 320w receivables receivable 25w accounts receivable belong to assets This belongs to the internal changes of assets and is not treated.

Repayment of payables Assets and liabilities decreased by 8w at the same time, so it is 300 + 20-8 = 312