Accounting calculation questions. I have just studied accounting, and I hope that the details will b

First of all, I'm sorry, I have to criticize you, your "loan" should be the word "goods", in accounting, goods and loans are the difference between assets and liabilities, two completely opposite things! One word difference, and the boss will be miserable. If you are an accountant, you must not make a typo.

In addition, I have to remind you that the date, amount and other numbers in the accounting should be written consistently, June 1, 585,000 yuan, 700,000 yuan, 2,000 yuan, etc. are not in accordance with the norms, should be written as June 1, 10,000 yuan, 10,000 yuan or 585,000 yuan, 702,000 yuan, etc. It seems that you still have to work your way to learn accounting.

As for the balance of accounts receivable, it is calculated as follows: accounts receivable at the end of the period = accounts receivable at the beginning of the period + outstanding payment for the current period - the current period recovers the payment for the previous period.

Therefore, the balance of accounts receivable you ask should be: the balance of 10,000 yuan on June 1 + 10,000 yuan of uncollected sales of D products this month - 500,000 yuan of receivables in the previous period of recovery this month = 10,000 yuan.

As for the sales amount of product A this month, because it has been recovered this month, no accounts receivable will be generated.

I don't know if you understand?

The balance of accounts receivable was $585,000.

The balance of bank deposits was 2.34 million yuan.

This month, the loan for the sale of product A was 702,000 yuan deposited in the bank.

then bank deposit = 234+

The loan for the sale of product D is 406,000 yuan, and the payment has not yet been received.

Included in accounts receivable.

Accounts Receivable Balance =

This month, the loan repayment of the previous period is 500,000.

That is, bank deposits increase and accounts receivable decrease.

Accounts Receivable Balance =

If you have any questions, you can add me.

It's not clear. The loan for the sale of product D is 406,000 yuan, and the loan has not yet been received, and the loan for the current period of this month is 500,000 yuan, is this 500,000 yuan just received or sold again? I want to be clear.

Summary. 7. Borrow: surplus reserve 12,000, loan: paid-in capital 12,000.

You see that the ** I sent is the problem.

Knowing the pro. Could you please answer the question of **.

1. Borrow: bank deposit 1,000,000, credit: paid-in capital 1,000,000.

Please prepare accounting entries based on economic transactions and fill in the trial balance.

2. Borrow: bank deposit 100,000, loan: short-term loan 100,000.

Dear, this is an accounting entry.

3. Borrow: paid-in capital 500,000, loan: bank deposit 500,000.

4. Borrow: short-term loan 100,000, loan: bank deposit 100,000.

5. Borrow: 20,000 cash in hand, 20,000 bank deposits.

6. Debit: accounts payable 50,000, credit: bank deposit 50,000.

7. Borrow: surplus reserve 12,000, loan: paid-in capital 12,000.

8. Borrow: short-term loan of 50,000, loan: paid-in capital of 50,000.

9. Borrow: paid-in capital 30,000, loan: bank deposit 30,000.

Dear, the above is the trial balance.

First of all, taxable consumer goods refer to goods that are subject to consumption tax, such as cigarettes, liquor, and cosmetics in your title.

36000 excludes customs duties and excise taxes.

Secondly, VAT = (Duty Paid** + Customs Duty + Consumption Tax) * VAT Rate, but only if you calculate the consumption tax payable. With the knowledge of the duty paid** and the customs duty and consumption tax rate, the combined tax is calculated**: the composition of the dutiable value (dutiable value + customs duty) (1 consumption rate).

In addition, sales excluding tax refer to sales excluding VAT, which is used to calculate other taxes such as sales tax, consumption tax, etc. It is not that VAT is not included in the calculation of VAT. The 60,000 itself is the calculation of value-added tax**, and there is no such thing as excluding tax.

Second, look at the GST regulations.

Article 9 Imported taxable consumer goods shall be taxed according to their composition.

Implement the ad valorem rate method to calculate the composition of the tax calculation ** calculation formula:

Component tax calculation** = (customs duty paid** + customs duty) 1 - consumption tax proportional tax rate).

The calculation formula for the composition of the tax calculation method is implemented

Composition tax calculation** = (tariff paid** + tariff + import quantity consumption tax fixed rate) 1 - consumption tax proportional tax rate).

It is imported** and excludes customs duties and GST.

2.Judging from the regulations, the consumption tax is taxed** including customs duties, so customs duties must be calculated first.

3.VAT composition tax calculation** = (36000 + 18000) (1-10%) = 60,000 yuan.

Here, the calculation of VAT** is actually the calculation of consumption tax**, and 10% of (1-10%) is actually the consumption tax rate.

4.VAT is an off-price tax, consumption tax is an in-price tax, and this 60,000 is actually excluding VAT**.

You don't learn systematically, so you confuse several taxes. First of all, VAT is an off-price tax, and consumption tax is an in-price tax.

The import invoice came over, it was landed, and the customs duties were confiscated, so it had to be collected, so 50% of the tariffs were collected.

After the customs duty is calculated**, the consumption tax and VAT are calculated.

Consumption tax is the price tax, you calculate the import price plus tariff 54000, is not calculated consumption tax, so to add consumption tax to go, get 60,000 yuan of **, 10% of the consumption tax is 6,000 yuan, note that it is the price tax, the tax is included in the **, calculate the consumption tax is to use the consumption tax plus ** multiply the tax rate to get the consumption tax how much... Finally, we calculate the VAT that is not included in the price.

You have to understand the difference between off-price tax and in-the-money tax.

In fact, everyone has made it very clear, you can see it by looking at the formula. The main thing is that the consumption tax is the in-price tax, while the value-added tax is the off-price tax, so it is necessary to divide it by one minus the consumption tax rate to find the taxable value.

"A batch of taxable consumer goods" in this question refers to the items subject to VAT, which is an off-price tax and excise tax is an in-price tax, divided by 1-10% to calculate the amount excluding excise tax. Imported goods are subject to customs duties when calculating VAT.

(1) Debit: accounts receivable 468 000

Credit: main business income 400 000

Tax Payable - VAT Payable - Input Tax 68 000

2) Borrow: bank deposit 234 000

Credit: main business income 200 000

Tax Payable - VAT Payable - Input Tax 34 000

3) Borrow: 50 000 for selling expenses

Credit: Bank deposit 50 000

4) Borrow: bank deposit 25 000

Credit: Advance receivables 25 000

5) Borrow: 2 000 for sales expenses

Credit: bank deposit 2 000

6) Borrow: 400 000 for the cost of main business

Credit: Inventory Commodities - A Products 250 000

Goods in stock - product B 150 000

7) Borrow: bank deposit 468 000

Credit: Accounts receivable 468 000

8) Borrow: bank deposit 2 340

Credit: Other business income 2 000

Tax Payable - VAT Payable - Input Tax Transferred Out 340

9) Borrow: Other operating costs 1 600

Credit: Raw materials 1 600

10) Borrow: sales tax and surcharge 2 000

Credit: Taxes payable - sales tax and surcharge 2 000

There are also no rewards for 10 entries.

Is this to make entries or calculate taxes?

1. Salary accrual.

Borrow: Production cost 30000

Credit: Employee compensation payable 30,000

Borrow: Manufacturing cost 9000

Credit: Employee compensation payable 9000

Debit: Management fee 40000

Credit: Employee compensation payable 40,000

Borrow: 6000 selling fee

2. Pay wages.

Borrow: 85000 cash on hand

Credit: Bank deposit wild code 85000

Borrow: Employee compensation payable 85000

Credit: Cash on hand 85000

3. Carry forward the cost of the product.

Borrowing short: 60000 items in stock

Credit: Production cost 60000

4. Carry forward the cost of sales.

The cost of the main business is 800,000

Credit: 800,000 items in stock

Borrow: Production cost 30000

Manufacturing cost 9000

The cost of Guan Hubu is 40,000

Selling fee 6000

Credit: 85,000 payable to employees

Borrow: 85,000 payable to employees

Credit: Cash on hand 85000

Borrow: 60000 items in stock

Credit: Production cost 60000

Borrow: The cost of main business is 800,000

Credit: 800,000 items in stock

Hope mine is helpful to you ...

Distribution of wages: borrow: production cost 30000 borrow: cash 85000 borrow: manufacturing expenses 9000 credit: bank deposits 85000 borrow: management expenses 40000

Borrow: Operating expenses 6000

Credit: Cash 85000

Carry-over finished product: borrow: wheel source production cost 60,000

Credit: 60,000 for raw materials

Carry-over sales products: borrow: main wax vertical business cost 800,000 loan: inventory goods 800,000

Correct Unit Price Cost = Total Cost Quantity Sold.

Cost of sales ratio = unit price cost Unit price of sales.