This month s profit of 47,800 yuan belongs to which of the six elements of accounting

Hello, Accountant Zheng Diantong Online School This question:

Revenue - Expenses = Profit.

Accounting Lao Zheng Yitong online school, accounting qualification certificate (accounting certificate, accounting certificate) 448 yuan counseling package passed, the requirements here are strict, words must be done, and actions must be fruitful. The specific method of the coaching package is passed:

First, the whole process of Q&A counseling: voice, a pair.

1. Tutoring, answering questions and answers.

Second, supervise the whole process. Discuss the study plan with the teacher and strictly implement it. It is planned that each chapter will start and end on the day of the month, allowing for fine-tuning according to the actual situation.

Students are required to report their learning and the accuracy of chapter practice every day. Reporting method: where the plan goes, where it actually goes, whether it is fast or slow compared to the plan.

The accuracy of the chapter needs to be reported in screenshots. If you don't report, you should criticize harshly and show no mercy.

Thirdly, it was broken and crumpled, and it was easy to understand the teaching. Because it is so easy to understand, the students call the teacher the accounting translator (the translation of accounting terminology into a language that everyone can understand). **You can send it to you to see and rate it yourself.

Fourth, take one step at a time, steadily and steadily. It is recommended to read ** first, read the book again, and then do chapter exercises. It is required that the accuracy rate of each chapter practice is not up to 80%, and it is not allowed to study the next chapter, one step at a time.

Fifth, three rounds of review, simulation software is provided. In the first round, a comprehensive and accurate understanding of the basic knowledge is provided, and the practice questions that are relatively basic and can especially test the accuracy of comprehension are provided, if it is stable at 80%, it is not a big problem to pass the test; In the second round, we will do questions like crazy, provide the same examination system as the examination mode, and adapt to and be familiar with the examination environment; In the third round, set aside a week to prepare for the exam.

Profit is owner's equity.

Answer]: The profit account of B for the current year belongs to the owner's equity account, so item B is correct, and ACD is wrong. Therefore, the correct answer to this question is B.

Answer]: a, c, d

ACD [Analysis] At the end of the accounting period, the enterprise should transfer the balance of the cost or expense account recorded in the current profit or loss to the debit side of the "current year's profit" account. The "Profit for the Year" account is debited and each related expense or expense account is credited. At the end of the year, the enterprise should also transfer the accumulated balance of the "Profit of the Year" account to the account of "Profit Distribution - Undistributed Profit of Milling", and there is no balance in the "Profit of the Year" account after the carryover.

Option B: The general allocation is included in the relevant costing, which is as simple as it gets.

Profit refers to the operating results of an enterprise in a certain accounting period. It is a period indicator. Jujube stool.

It reflects the operating performance of the enterprise and is an important indicator for the assessment of performance surplus.

Lipanyan rolling includes the net amount of income minus expenses, gains and losses directly included in the current profit, etc.

Manufacturing expenses are not period expenses, they are converted into costs, and they are included in the cost of the main business.

25% of the total profit is income tax Net profit = gross profit - income tax.

The period expenses include management expenses, financial expenses, and sales expenses 42000+29400-1050=70350

Hello, Accounting Network has the answer for you.

Net profit = 10000000 - (10000000 + 1000000) * 25% = 7250000 yuan.

d. Welcome to ask questions to the accounting network.

1. Calculate the income tax of the current year = (10,000,000 + 1,000,000) * 25% = 2750000

2. Net profit = total profit - income tax = 10000000-2750000 = 7250000

(1) Receiving materials:

Borrow: Production cost - product A 16000

bProduct 24000

Manufacturing cost 2000

Management fee 1500

Credit: Raw materials 43500

2) Distribute wages:

Borrow: Production cost - product A 8000

bProduct 4000

Manufacturing cost 3000

5000 for administrative expenses

Credit: Employee Compensation Payable - Salary 20,000

3) Accrual of benefits:

Borrow: Production cost - product A 1120 (8000 14%)

bProduct 560 (4000 14%)

Manufacturing cost 420 (3000 14%)

Overhead 700 (5000 14%)

Credit: Employee Compensation Payable – Employee Benefits 2800

4) Payment of technology transfer fees and consulting fees:

Borrow: Management fee 3000 (1800 1200).

Credit: Bank deposit 3000

5) Provision for depreciation:

Borrow: Manufacturing cost 6000

Management fee 2000

Credit: Accumulated depreciation 8000

6) Carry forward manufacturing expenses:

The total manufacturing cost of this month is 2000 3000 420 6000 11420 (yuan).

The manufacturing cost allocation rate is 11420 (1200 800 yuan per hour).

a. The manufacturing cost that the product should bear is 1200 yuan).

b. The manufacturing cost of the product should be borne by 800 yuan).

Borrow: Production Costs – Product A 6852

bProduct 4568

Credit: Manufacturing expenses 11420

1.Pre-tax deductible employee welfare expenses = 200,000 * 14% = income tax to be increased = 20,000Pre-tax deductible trade union funds = 200,000 * 2% = 10,000 to increase income tax = 10,000 3

Pre-tax deductible education funds = 200,000 * 10,000; To increase income tax = 10,000 4Interest income of 100,000 yuan Tax exemption Tax deduction - 100,000 yuan.

Therefore: the taxable income of the enterprise = (2000-10 + 10,000.