Intermediate Financial Accounting Business Questions, Intermediate Financial Accounting Multiple Cho

The purchase of 20% of the shares of Company B with cash of 1 million yuan has no significant impact on Company B.

Therefore, it is accounted for by the cost method.

Borrow: 100 long-term equity investment

Credit: Bank deposit 100

Because the topic is that dividend liquidation will be carried out in 2006, and it will not be used after 2010.

Company B announced a profit of 400,000 yuan in 2005 without entries.

Distribute cash dividends of 500,000 yuan to shareholders.

Borrow: Dividends receivable 10 = 50*20%.

Credit: Long-term equity investment 2

Investment income 8 = 40*20%.

Company A received the cash dividend mentioned above.

Debit: Bank deposit 10

Credit: Dividends receivable 10

Transfer the above shares to another person.

Debit: Bank deposit 110

Credit: Long-term equity investment 98

Investment income12

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: Long-term equity investment of 1,000,000

CR: Bank deposit 1,000,000

Long-term equity investment 80000 DR: Dividends receivable 100000CR: investment income 80000 CR: long-term equity investment 100000: bank deposits 100000

CR: Dividends receivable 100000

Bank deposit 1,100,000

CR: Long-term equity investment 1,000,000

Investment income 100000

The cost and net realizable value are lower, so the cost of inventory at the end of the period is 46,000, and the provision for price decline is 50,000-46,000 = 4,000, and the provision for price decline is 1,000

Accrued provision for price decline 4000-1000=3000

The provision for bad debts payable by the company at the end of the year is (c).

Provision for bad debts withdrawn = (2,500,000 + 46,000) x 5% + 44,000 = RMB 171,300 (credit).

It is only stated that the payment that has not been received in the discount part is also subject to tax, so that it will not affect the reduction of accounts receivable.

The exchange of non-monetary assets without commercial substance

1.Determination of the cost of the swapped-in asset.

In the case of non-monetary asset exchange without commercial substance:

Cost of the asset to be exchanged = carrying amount of the asset to be surrendered + relevant taxes (all relevant taxes incurred by the transferor) + boot paid (boot received) Input tax on the asset to be exchanged (when the asset is in inventory) Output tax on the asset to be surrendered (when the asset is in inventory).

When the assets to be exchanged are inventory, the transferor shall directly carry forward the cost according to the book value of the inventory, and no revenue shall be recognized, but at this time, the VAT shall be calculated according to the taxability of the inventory**.

2.For the relevant taxes and fees incurred in the exchange of non-monetary assets that do not have commercial substance, they should be used as the cost of the assets exchanged, such as the business tax paid for the exchange of fixed assets, and the value-added tax and consumption tax on the exchange of taxable consumer goods, which should be included in the cost of the assets exchanged.

3.The cost of the exchanged assets is measured at the carrying amount of the assets surrendered, and no gains or losses are recognized regardless of whether boot is received.

This question does not take into account the case of taxes:

Accounting entries of Company A:

1. Replace fixed assets and transfer them to fixed assets disposal.

Borrow: Disposal of fixed assets 1515

Accumulated depreciation of 300

Credit: Fixed assets 1800

Bank Deposit 15

2. Swap in assets.

Debit: Fixed assets 1545

Credit: Fixed Assets Disposal 1515

Bank Deposit 30

Accounting entries of Company B:

1. Replace fixed assets and transfer them to fixed assets disposal.

Borrow: Fixed assets disposal 1550

Accumulated depreciation 550

Credit: Fixed assets 2100

2. Swap in assets.

Debit: Fixed assets 1580

Bank Deposit 30

Credit: Fixed assets disposal 1550

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