Questions about accountants! Accounting questions for the master to answer

What is said upstairs is very standardized, but there is one most critical problem point missing, he is a junior Chinese certificate, and the condition for registration of the qualification certificate is a high Chinese certificate or a secondary school, so this point is a fatal injury, first of all, let your friend go to a vocational high school to get a secondary school diploma, and then do it according to what the people upstairs say.

(1) Income tax expense for the current period.

Taxable income = 390 + 10 = 400

Income tax payable = 400*25%=100

Debit: Income tax expense 100

Credit: Tax Payable - Income Tax Payable 100

2) Provision of statutory surplus provident fund.

Borrow: Profit distribution - Accrual of statutory surplus reserve fund 29 (390-100)*10%=29

Credit: Surplus Reserve - Statutory Surplus Reserve 29 (3) Accrual of Discretionary Provident Fund.

Borrow: Profit Distribution - Accrual of Discretionary Surplus Reserve 10 Credit: Surplus Reserve - Discretionary Surplus Reserve 10 (4) Declaration of dividends.

Borrow: Profit Distribution - Distribution of Dividends 40 Credit: Dividends Payable 40

5) Undistributed profit at the end of the year = 100 + (390-100) - 29-10-40 = 311

When calculating income tax, why add 100,000 yuan of business entertainment expenses. Shouldn't it be subtracted? Solving.

1. To fully meet the recognition conditions of assets, accounting can be pre-accounting.

2. This question itself is wrong, if the commercial acceptance bill cannot be paid on time and no new check is issued, it should be transferred to "accounts payable".

However, if it is a bank acceptance bill, the enterprise fails to pay when due, it should be transferred to the "short-term loan" because the acceptor of the bank acceptance bill is the bank, and when the bill expires, if the enterprise has no money to pay, the bank will pay on behalf of the enterprise, which naturally forms the enterprise's liability to the bank, so it is recorded as a "short-term loan".

Because the acceptor of the commercial acceptance bill and the bank acceptance bill are different, the treatment is different. Acceptance means that the promise is fulfilled, and the acceptor of the commercial acceptance bill is the enterprise, so the enterprise has no money to pay, and the bank is not obliged to pay for the enterprise.

3. The unreached accounts are the balance differences caused by the different bookkeeping time of the enterprise and the bank, and it is not a bookkeeping error. If the difference is confirmed to be an unreached account, neither the bank nor the enterprise needs to adjust the book balance of bank deposits, and only need to fill in the "Bank Deposit Balance Reconciliation Form", but this table is only for illustrative purposes, and the account balances of both parties cannot be adjusted.

1. Take a good look at the definition of fixed assets. For example, fixed assets leased from operating leases also meet the above conditions, but cannot be accounted for as fixed assets.

2. The "notes payable" should be transferred to the "accounts payable" if they cannot be paid when they expire.

3. The bank deposit balance reconciliation table should be adjusted by both parties. For all projects that the bank has done that the bank has not reached, adjust the bank balance; Where the bank has reached the amount but the bank has not done, the balance of the enterprise's bank deposit account shall be adjusted.

According to the topic and personal understanding:

1. Borrow: materials in transit.

Tax Payable – VAT payable (input tax).

Credit: Notes payable.

Note: a. If it is agreed in the procurement contract that payment should be made in advance at the time of purchase, the "advance payment" shall be debited;

b If it is not the case described in A, the banker's acceptance shall be credited if the price is not paid in full"Accounts Payable".

2. Borrow: turnover materials - packaging.

Credit: Supplies in transit.

If this box is not included with the Machinery Plant product**, it should be accounted for under the "Fixed Assets" or "Turnover Materials – Low Value Consumables" account, as the case may be.

3. Borrow: turnover material - waterproof shoes.

Credit: cash on hand.

Borrow: 100,000 for material procurement

Tax payable - VAT payable (input tax) 100,000 Credit: bank deposit 100,000.

Borrow: 100,000 raw materials

Credit: 100,000 for material procurement

Borrow: Turnover material 146

Credit: cash on hand 146

Borrow: 100,000 for material procurement

Tax payable - VAT payable (input tax) x million.

Credit: Bank deposit 10+ -x million.

Borrow: 100,000 for packaging.

Credit: 100,000 for material procurement

Borrow: Turnover material 146

Credit: cash on hand 146

1. Borrow: material procurement (materials in transit).

Credit: Bank deposits.

2. Borrow: inventory goods (low-value consumables or packaging materials).

Credit: Material Procurement (Materials in Transit).

3. Borrow: turnover materials.

Credit: cash on hand.

a.Manufacturing cost increase = 29,700 * (1 + 35%) = 40,095 yuan

b.Management cost increase = 63,400 * (1 + 35%) = 85,590 yuan.

c.Increase in sales expenses = 741,000 * (1 + 35%) = 100,035 yuan

aAccounts Payable Balance = Credit of Loan Payable Detail + Credit of Prepaid Accounts Detail.

Balance of prepaid accounts = debit balance of prepaid accounts + debit balance of accounts payable.