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Anonymous users2024-02-08The conditions set in this question are not complete, so I will assume that Company A holds the bond for long-term holding purposes, and that there is an active external market for the bond, and the fair value can be reliably measured. In other words, we believe that Company A recognises the bonds as a long-term held-to-maturity investment.
On January 3, when the bond was purchased:
Borrow: Long-term equity investment – cost 800,000
Interest adjustment 44000
Credit: Bank deposit 844000
On December 31, the accrual of interest:
In this question, since the actual acquisition cost is not equal to the face value, it is purchased at a premium, so the effective interest rate of holding the bond is less than its coupon rate.
Let the real interest rate be r, and the interpolation method is used to calculate the process as follows:
r 844000
10% 1000*800*12%*(p/a,10% ,5) +1000*800*(p/s,10%,5)=
r=10%+（
Actual interest recognized at the end of 2013 = amortized cost at the beginning of the period * effective interest rate = 844,000*
Debit: Interest receivable 96000
Credit: Investment income 89042
Held-to-maturity investments – interest adjustment 6958
When interest is received:
Borrow: Bank deposit 96000
Credit: Interest receivable 96000
So far, the amortized cost at the end of 2013 = the amortized cost at the beginning of the period + the actual interest - the interest receivable = 837042, when the actual interest is calculated at the end of 2014, it is equal to the amortized cost at the end of 2013, that is, at the beginning of 2014, multiplied by the effective interest rate, and so on.
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Anonymous users2024-02-07Please refer to the Held-to-Maturity Investment section of the Financial Assets section of the Intermediate Financial Accounting Textbook.
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Anonymous users2024-02-061.Borrow: Bank deposit 24000
Credit: Non-operating income 24000
2.Borrow: Non-operating expenses 31400
Credit: Bank deposit 31400
3.Borrow: Bank deposit 702000
Credit: main business income - product A 600,000
Tax payable – VAT payable (output tax) 1020004Debit: Accounts receivable 480,000
Credit: main business income - product B 480,000 (why is VAT not written) 5Borrow: Employee Compensation Payable - Salary 3080
Credit: Cash on hand 3080
6.Debit: Finance fee 1000
Credit: Interest payable 1000
7.Debit: Selling fee 2400
Credit: Bank deposit 2400
8: Borrow: main business income - product A 600,000 - product B 480,000
Non-operating income 24000
Credit: Profit for the year 1,104,000
9.Borrow: main business cost - product A 400,000 - product B 330,000
Credit: Goods in stock - product A 400000
Product B 330000
10.Borrow: Business tax and surcharge - main business tax 2700 Credit: tax payable - VAT payable 2700
11.Debit: Income tax expense 111045
Credit: Tax Payable – Income Tax Payable 111045
12.Borrow: Profit for the year 878545
Credit: Cost of main business 730,000
Non-operating expenses 31400
Finance Fee 1000
Selling fee 2400
Sales tax and surcharge 2700
Income tax expense 111045
13.Borrow: Profit distribution - withdrawal of statutory surplus reserve.
Credit: Surplus Reserve.
14.Borrow: Profit distribution - profit payable 300000 Credit: Profit payable 300000
15.Borrow: Profit for the year 975455
Credit: Profit Distribution – Undistributed Profit 975455
16.Debit: Profit Distribution - Undistributed Profit 1299455 Credit: Profit Distribution - Profit Payable 1299455
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Anonymous users2024-02-051. A batch of materials purchased, a loan of 20,000 yuan, transportation and miscellaneous expenses of 700 yuan, the materials have been inspected into the warehouse, and the payment has not been paid.
Borrow: Raw material 20700
Credit: Accounts payable 20700 (excluding VAT).
2. Received a piece of equipment invested by the investor, with an original value of 50,000 yuan, depreciation of 20,000 yuan, and an appraisal price of 25,000 yuan, which has been delivered.
Debit: Fixed assets 25000
Credit: Capital Reserve 25,000
3. Purchase a car, invoice ** 200,000 yuan, transportation and miscellaneous expenses of 10,000 yuan, has been delivered, and the loan has been paid through bank deposits.
Debit: Fixed assets 210,000
Credit: Bank deposit 210000
4. Received a purchase loan of 15,000 yuan prepaid by the purchasing unit according to the provisions of the contract, which has been deposited in the bank.
Debit: Bank deposit 15000
Credit: Accounts receivable 15000
5. The factory department will reimburse 1,000 yuan for travel expenses after returning from a business trip, and pay 200 yuan in cash (originally borrowed 800 yuan).
Borrow: Management Fees? 1000
Credit: Other receivables 800
200 in cash
6. The total salary payable to employees this month is 36,000 yuan, including:
The wages of production workers are 28,000 yuan.
The salary of workshop management personnel is 4000 yuan.
The salary of the personnel of the administrative department is 4,000 yuan.
Borrow: Production cost 28000
Manufacturing cost 4000
Management fee 4000
Credit: Employee compensation payable 36,000
7. A total of 40,000 yuan of materials were issued this month, including:
The production of products consumes 38,000 yuan.
The workshop generally consumes 1200 yuan.
The administrative department spent 800 yuan.
Borrow: Production cost 38000
Manufacturing cost 1200
Administrative fee 800
Credit: Raw materials 40000
8. At the end of the month, the cost of the completed product is 80,000 yuan.
Borrow: 80000 items in stock
Credit: Production cost 80000
9. 80 products were sold, each piece was 1,500 yuan, and the loan was 120,000 yuan, but the loan has not yet been received.
Debit: Accounts receivable 120,000
Credit: main business income 120,000 (excluding VAT).
10. Carry forward the cost of 80 products sold (unit cost of 800 yuan).
Borrow: Cost of main business 64000
Credit: 64000 goods in stock
11. Pay 1,000 yuan for advertising with bank deposit.
Borrow: 1000 for administrative fees
Credit: Bank deposit 1000
That's a lot. Bonus points!
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Anonymous users2024-02-041 borrowed raw material - A material 20558
Tax Payable - VAT Payable (Input Tax) 3442
Credit bank deposit 24000
2. The cost of borrowing the main business is 20558
Credit raw materials 20558
3. Borrow 20,000 in advance
Credit bank deposit 20000
4. Borrow management fee 1000
credit raw materials 1000
5. Borrow the manufacturing cost of 9000
Management fee 1000
Accumulated depreciation of 10,000
6. Borrow 17,000 in advance
Credit bank deposit 17000
8. Borrow financial expenses 2000
Credit interest payable 2000
9. Borrow the production cost of 12000
Manufacturing cost 2000
Management fee 9000
Employee remuneration payable - salary 23,000
At the time of payment. Borrowing and payable employee compensation - salary 23000
Credit bank deposit 23000
10. The cost of borrowing production is 1680
Manufacturing cost 28
Management fee 1260
Employee Compensation Payable - Employee Benefits 2968
11. Borrow production costs.
credit manufacturing expenses.
12 Ibid. 13. Borrowed bank deposit 117,000
The main business income of the loan is 100,000
Tax Payable - VAT Payable (Input Tax) 1700014 debited from the cost of principal business.
Credit sales expenses.
15. Borrow sales fee 3000
Credit bank deposit 3000
16. Borrowing accounts payable 4000
Loan non-operating income 4000
17 borrowed other accounts payable 2000
Credit bank deposit 2000
18. Borrowing main business income.
Credit for the current year's profits.
19 borrowed the profit of the year.
Credit: The cost of the main business.
Expense class. 20 borrowed income tax expense.
Credit Tax Payable - Income Tax Payable.
Debit tax payable - income tax payable.
Credit for the current year's profits.
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Anonymous users2024-02-031 All 1Borrow: Bank deposit of 10 million.
Credit: Paid-in capital of 10 million.
2.Debit: Prepaid Accounts - Company A 2.34 million.
Credit: notes payable 2.34 million.
3.Borrow: 2,000,000 goods in stock.
Tax payable - VAT payable - input tax 340,000.
Credit: prepaid accounts - Company A 2.34 million.
4. Debit: Other receivables 5000
Credit: Cash on hand 5000
Borrow: Selling expenses - travel expenses 4500
Cash on hand 500
Credit: Other receivables 5000
5.Borrow: material procurement 10,000.
Credit: Accounts Payable - Company B million.
6.Deposit is collected.
Borrow: 10,000 cash in hand.
Credit: Other payables - deposit of 10,000.
Pick up the car and borrow: bank deposit of 1 million.
Cash in hand 10,000.
Other payables - deposit of 10,000.
Credit: main business income of 900,000 yuan.
Tax payable - VAT payable - output tax million.
Conversion cost borrowing: The cost of main business is 750,000 yuan.
Credit: 750,000 goods in stock.
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Anonymous users2024-02-021. Borrow: Bank deposit.
Credit: paid-up capital.
2. Borrow: fixed assets.
Credit: paid-up capital.
3. Borrow: Bank deposit.
Credit: Short-term borrowing.
Borrow: Finance Expenses.
Credit: Interest payable.
Borrow: Short-term borrowing.
Interest payable. Finance Expenses.
Credit: Bank deposits.
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Anonymous users2024-02-01The purchaser and the returnee are not the same unit of sales is a sale, a return is a refund, and the entries should be made separately When selling, according to the sales revenue realized and the value-added tax collected according to the regulations, the "accounts receivable", "notes receivable", and "bank deposits" are debited
The amount of VAT collected in accordance with the regulations shall be credited to the account of "Tax Payable - VAT Payable", and the accounts of "Product Sales Revenue", "Commodity Sales Revenue" and "Other Business Income" shall be credited according to the realized sales revenue.
If a return occurs after the sale has been realized, the corresponding tax shall be adjusted when the return procedure is handled.
Reverse or reverse entries with red letters
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Anonymous users2024-01-31Answer: 1. Borrow: fixed assets 180,000 Loan: paid-in capital 180,000
2. Borrow: 60,000 intangible assets Loan: 60,000 paid-in capital
3. Borrow: 5000 cash in hand Credit: 5000 bank deposits
4. Borrow: Employee remuneration payable - salary 5000 Credit: cash in hand 5000
5. Borrow: bank deposit 20,000 loan: short-term loan 20,000
6. Borrow: bank deposit 12,000 Loan: long-term loan 12,000
7. Borrow: bank deposit 20,000 Loan: paid-in capital 20,000
8. Borrow: other receivables 1000 Credit: cash in hand 1000
9. Borrow: 5000 sales expenses Credit: 5000 bank deposits
10. Borrow: 500 for management expenses Credit: 500 for cash in hand
11. Borrow: manufacturing costs 2000 Credit: bank deposits 2000
12. Borrow: production cost - A7000 Production cost - B6000 Manufacturing cost 1500 Management cost 1000 Credit: raw materials 15500
13. Borrow: 4000 bank deposits Credit: 4000 accounts receivable
14. Borrow: accounts payable 1200 Credit: bank deposit 1200
15. Loan: accounts receivable 116,000 Credit: main business income 100,000 Tax payable - VAT payable (output tax) 16,000
16. Borrow: 4000 taxes payable for materials in transit - VAT payable (input tax) 640 Credit: accounts payable 4640
17. Borrow: main business cost 87900 Credit: inventory goods 87900
18. Borrow: main business income 9000 Credit: profit of 9000 this year
19. Borrow: taxes and surcharges 11561 Credit: taxes payable - consumption tax payable 9800 Taxes payable - urban maintenance and construction tax payable 1233 Taxes payable - education surcharge payable 528
20. Borrow: income tax expense 8000 Credit: tax payable - income tax payable 8000
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Anonymous users2024-01-30Answer: 1. Borrow: fixed assets 180,000 Loan: paid-in capital 180,000
2. Borrow: 60,000 intangible assets Loan: 60,000 paid-in capital
3. Borrow: 5000 cash in hand Credit: 5000 bank deposits
4. Borrow: Employee remuneration payable - salary 5000 Credit: cash in hand 5000
5. Borrow: bank deposit 20,000 loan: short-term loan 20,000
6. Borrow: bank deposit 12,000 Loan: long-term loan 12,000
7. Borrow: bank deposit 20,000 Loan: paid-in capital 20,000
8. Borrow: other receivables 1000 Credit: cash in hand 1000
9. Borrow: 5000 sales expenses Credit: 5000 bank deposits
10. Borrow: 500 for management expenses Credit: 500 for cash in hand
11. Borrow: manufacturing costs 2000 Credit: bank deposits 2000
12. Borrow: production cost - A7000 Production cost - B6000 Manufacturing cost 1500 Management cost 1000 Credit: raw materials 15500
13. Borrow: 4000 bank deposits Credit: 4000 accounts receivable
14. Borrow: accounts payable 1200 Credit: bank deposit 1200
15. Loan: accounts receivable 116,000 Credit: main business income 100,000 Tax payable - VAT payable (output tax) 16,000
16. Borrow: 4000 taxes payable for materials in transit - VAT payable (input tax) 640 Credit: accounts payable 4640
17. Borrow: main business cost 87900 Credit: inventory goods 87900
18. Borrow: main business income 9000 Credit: profit of 9000 this year
19. Borrow: taxes and surcharges 11561 Credit: taxes payable - consumption tax payable 9800 Taxes payable - urban maintenance and construction tax payable 1233 Taxes payable - education surcharge payable 528
20. Borrow: income tax expense 8000 Credit: tax payable - income tax payable 8000
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