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Anonymous users2024-02-11The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:
Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.
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Anonymous users2024-02-10Borrow: cash bank deposit 500 000
Credit: paid-up capital Share capital 500 000
Debit: bank deposit 400 000
Credit: 400 000 short-term borrowings
Borrow: raw materials 150 000
Credit: Accounts Payable - Enterprise A 150 000
Debit: bank deposit 150 000
Credit: Short-term borrowings 150 000
Debit: Accounts Payable - A Enterprise 150 000
Credit: bank deposit 150 000
Borrow: Production cost - a product 30 000
Credit: Raw materials 30 000
Borrow: cash on hand 10 000
Credit: bank deposit 10 000
Borrow: Fixed assets - equipment 35 000
Credit: bank deposits 35 000
Judging from the questions you provided, it should only be a professional exam, or a more basic content of accounting, so there is no mention of various taxes in the mentions, so I also follow the caliber of not considering various taxes.
Hope mine is helpful to you.
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Anonymous users2024-02-09Borrow: Bank deposit 500000
Credit: Paid-up capital - A 500000
Debit: bank deposit 400 000
Credit: 400 000 short-term borrowings
Borrow: raw materials 150 000
Credit: Accounts payable 150,000
Debit: Accounts payable 150,000
Credit: Short-term borrowings 150 000
Borrow: production cost - a 30000
Credit: Raw materials 30 000
Borrow: 10000 in cash
Credit: bank deposit 10 000
Debit: Fixed assets 35000
Credit: bank deposits 35 000
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Anonymous users2024-02-08Borrow, bank deposits.
Fixed asset. loans, paid-up capital.
Borrow, bank deposits.
loans, short-term borrowings.
Borrow, supplies in transit.
loans, bank deposits.
borrowed, raw materials.
loans, materials in transit.
In order to motivate dealers, many companies will formulate rebate incentive policies, with the aim of mobilizing their enthusiasm through rebates. Rebate refers to the manufacturer according to a certain evaluation criteria, in the form of cash or physical rewards to dealers, it has the characteristics of lagging cash.
By taking the following approach: discounted sales, including commercial discounts, cash discounts, and sales discounts; Commercial rebates, which are sold at a parity price lower than the purchase price, include cash rebates and in-kind rebates.
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Anonymous users2024-02-071. Borrow: material procurement - A material 50000
Tax Payable - VAT Payable (Input Tax) 8500 Credit: Bank Deposit 58500
Borrow: raw material - A material 52000
Credit: 50,000 for material purchases
Material cost difference 2000
Borrow: raw material - A material.
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Anonymous users2024-02-061 (1) Loan: accounts receivable 50,000 + 8,500 + 400 Loan: main business income 50,000
Tax Payable - VAT Payable (Output Tax) 8500 Bank Deposit 400 (2) Debit: Notes Receivable 65000
Credit: Accounts receivable 65000
3) Borrow: accounts receivable 100,000 + 17,000 loan: main business income 100,000
Tax payable - VAT payable (output tax) 17000 (4) Debit: bank deposit 58900
Credit: Accounts receivable 58900
5) Borrow: bank deposit 114660
Finance costs 2340
Credit: Accounts receivable 117,000
2 (1) Provision for bad debts in '98.
Borrow: Asset impairment loss 2615
Credit: Bad debt provision 2615
Provision for bad debts in 99 years.
Debit: Bad debt provision 4940
Credit: Asset impairment loss 4940
2) Recognize bad debt losses.
Borrow: Bad debt provision 36000
Credit: Accounts receivable 36000
3) Write-off of bad debts and recovery.
Debit: Accounts receivable 18,000
Credit: Bad debt provision 18,000
Borrow: bank deposit 18000
Credit: Accounts receivable 18,000
4) End of 2000:
Debit: Asset impairment loss 16210
Credit: Bad debt provision 16210
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Anonymous users2024-02-051. (1) Borrow: notes receivable 58900
Credit: main business income 50,000
Tax Payable - VAT Payable Output 8500
Cash 400
2) Borrow: notes receivable 65000
Credit: Accounts Receivable - Unit B 65000
3) Debit: accounts receivable 117000
Credit: main business income 100,000
Tax Payable - VAT Payable Output 17000
4) Borrow: Bank deposit 58900
Credit: Notes receivable 58900
5) Borrow: notes receivable 114660
Finance costs 2340
Credit: Accounts receivable 117,000
2. Is there no problem with the second question of the landlord? But that's probably how it should be.
Start with the second sub-question.
1998 Supplement: Borrow: Asset Impairment Loss 2615 Credit: Provision for Bad Debts 2615
In 1999, it was reversed to make more withdrawals: borrowing: bad debt provision 4940 credit: asset impairment loss 4940
3) Confirmation: Debit: Bad debt provision 36000
Credit: Accounts receivable 36000
Replenishment first, in recognition of Loan: asset impairment loss 29875 Credit: bad debt provision 29875
4) Debit: Accounts receivable 18000
Credit: Bad debt provision 18,000
Borrow: bank deposit 18000
Credit: Accounts receivable 18,000
5) Late 2000.
Debit: Asset impairment loss 16210
Credit: Bad debt provision 16210
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Anonymous users2024-02-045) Borrow: raw materials - material A 20800 - material B 10800 tax payable - value-added tax (input tax) 5100 credit: bank deposit 36700
7) Borrow: Accounts Payable - Changhong Factory 70400 Loan: Bank Deposit 70400
8) Borrow: material procurement - B material 6200 tax payable - VAT 1020 credit: notes payable 7220
9) Borrow: 300 for manufacturing costs: 300 for cash in hand
10) Borrow: 190,000 employee compensation payable: 190,000 cash in hand
11) Borrow: Raw Materials - B Materials 33800 Tax Payable - VAT (Input Tax) 3910 Credit: Prepaid Accounts - Zhongyuan Factory 37710
12) Borrow: Bank Deposit Loan: Prepaid Accounts - Zhongyuan Factory.
14) Borrow: accounts receivable 42120 Credit: main business income - B product 36000 tax payable - value-added tax (output tax) 6120
15) Borrow: 3000 for sales expenses Credit: 3000 for bank deposits
16) Borrow: manufacturing costs 1200 Credit: bank deposits 1200
17) Borrow: 4500 for management expenses Loan: 4500 for bank deposits
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Anonymous users2024-02-03Let's say you have business data:
5) On the 5th, 100 kg of material A was purchased from Xingfeng factory, with a unit price of 200 yuan and a value-added tax of 3 400 yuan; 100 kg of B material, the unit price is 100 yuan, the value-added tax is 1 700 yuan, and the total freight of the purchased material is 1 600 yuan (distributed according to the proportion of the weight of the material). All the above payments are paid by deposit, and the materials are inspected and stored in the treasury.
7) On the 6th, a deposit of 70 400 yuan was used to repay the payment owed to the Changhong factory.
8) On the 7th, 50 kg of B material was purchased from Diheng factory, with a unit price of 120 yuan, a freight of 200 yuan, and a value-added tax of 1 020 yuan.
9) On the 8th, 300 yuan in cash was used to purchase office supplies in the workshop.
10) On the 9th, 190,000 yuan in cash was withdrawn from the bank to pay the wages of employees.
11) On the 14th, 200 kg of material B that had been prepaid by Zhongyuan Factory, with a unit price of 115 yuan, 800 yuan of freight and 3 910 yuan of value-added tax from the other party, and the materials had been inspected and stored in the warehouse.
12) On the 15th, we received the payment from Zhongyuan Factory.
14) On the 19th, 2 000 pieces of product B were sold, each priced at 18 yuan, and the value-added tax rate was 17%, and the goods had been sent out and the payment was not received.
15) On the 20th, the bank deposit of 3 000 yuan was used to pay for product advertising.
16) On the 21st, 1 200 yuan of office supplies and labor protection supplies were purchased with deposits.
17) On the 21st, he rented a factory building for a period of 3 months, and paid 4 500 yuan in advance with a deposit.
Preparation of accounting entries based on the above-mentioned economic transactions.
5) Borrow: raw materials - material A 20800 - material B 10800 tax payable - value-added tax (input tax) 5100 credit: bank deposit 36700
7) Borrow: Accounts Payable - Changhong Factory 70400 Loan: Bank Deposit 70400
8) Borrow: material procurement - B material 6200 tax payable - VAT 1020 credit: notes payable 7220
9) Borrow: 300 for manufacturing costs: 300 for cash in hand
10) Borrow: 190,000 employee compensation payable: 190,000 cash in hand
11) Borrow: Raw Materials - B Materials 33800 Tax Payable - VAT (Input Tax) 3910 Credit: Prepaid Accounts - Zhongyuan Factory 37710
12) Borrow: Bank Deposit Loan: Prepaid Accounts - Zhongyuan Factory.
14) Borrow: accounts receivable 42120 Credit: main business income - B product 36000 tax payable - value-added tax (output tax) 6120
15) Borrow: 3000 for sales expenses Credit: 3000 for bank deposits
16) Borrow: manufacturing costs 1200 Credit: bank deposits 1200
17) Borrow: 4500 for management expenses Loan: 4500 for bank deposits
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Anonymous users2024-02-021. Borrow: bank deposit 1,000,000
Credit: Short-term borrowing 1,000,000
2. Borrow: 17,000 materials in transit
Credit: Bank deposit 117000
3. Borrow: 100,000 raw materials
Tax payable - VAT payable (input tax) 17000 credit: goods in transit 17000
4. Borrow: production cost - 10000 for product A
bProduct 20000
Management fee 1000
Credit: Raw materials 3100
5. Borrow: production cost - product A 20000
bProduct 10000
Management fee 11000
Manufacturing cost 3000
Credit: Employee compensation payable 44,000
6. Borrow: 800 for management expenses
Manufacturing cost 1200
Credit: Accumulated depreciation 2000
7. Borrow: cash in hand 2000
Credit: Bank Deposit 2000
8. Borrow: management fee 1500
Credit: Bank deposit 1500
9. Borrow: management fee 2500
Credit: 2500 for expenses to be amortized
10. Borrow: financial expenses of 6000
Credit: Interest payable 6000
11. Borrow: Inventory Commodities - Product A 44800
Credit: Production cost 44800
12. Borrow: sales expenses 20,000
Credit: Bank Deposit 20000
13. Borrow: bank deposit 500,000
Credit: Paid-up capital 500,000
The 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. >>>More
For a topic like this, it's better to draw a T-shaped account so that it's easy to do. >>>More
The total cost of purchasing a material here is 200,000 + 34,000 + 1,000 = 235,000 yuan. >>>More
Divide all ledger accounts into assets and liabilities. Any increase in the asset class is counted on the debit side, and any decrease in the asset class is counted on the credit side; Any increase in the liability category is credited, and any decrease in the liability category is debited.