Explanation of accounting practice topics, solving accounting practice problems

Unaccounted for: refers to the amount due to the enterprise and the bankThe actual time when the voucher was obtainedDifferent, causedInconsistent billing times, and the other party has not obtained the settlement voucher and has not recorded the money.

Therefore, the time when the accounts that have not reached are processed is when the relevant settlement vouchers are received.

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Correct answer: D

Unreached accounts refer to the amounts that have been recorded by one party and not yet recorded by the other party due to the time difference in the delivery of settlement vouchers between the enterprise and the bank. Specifically, there are four situations: (1) the enterprise has received and the bank has not collected; (2) The enterprise has paid but the bank has not paid; (3) Received by the bank and not collected by the enterprise; (4) The bank has paid and the enterprise has not paid.

The first two cases belong to the funds that have been registered and recorded by the enterprise and have not yet been registered by the bank (hereinafter referred to as the first category); The latter two situations belong to the funds that have not yet been registered by the enterprise and have been recorded by the bank (hereinafter referred to as the second type of situation). The "Accounting System for Business Enterprises" stipulates that the bank deposit journal should be regularly checked with the bank statement, and at the end of the month, the reasons for the discrepancy must be ascertained one by one and the bank deposit balance reconciliation statement must be prepared to reconcile the balance. However, the bank deposit balance reconciliation statement is only used to check whether there are any errors in the bookkeeping of both parties, and cannot be used as the original voucher for bookkeeping.

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The outstanding accounts do not need to be accounted for before the actual settlement, but are only reflected in the bank deposit balance reconciliation statement, so the accounting treatment is only carried out when the settlement voucher is actually received.

Select d Capture when the settlement voucher is actually received.

Question 2: Local regulations, that is, normative legal documents formulated or approved by local legislatures, whose effect cannot extend to the whole country, but can only have legal effect in local areas.

1、e=220000+20000+700+4600+11000+25000=281300

f=300000+56300=356300

2. The owner's equity increased by 356,300-281,300=75,000 this month

3. Operating profit: 300000-220000-20000-700-4600=54700

Total profit: 54700 + 56300-11000 = 100000

Net profit: 100000-25000=75000

Accounts receivable = 40,000 + 6,800 = 46,800 is expected to recover 32,000, bad debt provision = 46,800-32,000 = 14,800 Entry: debit: asset impairment loss 14,800

Credit: Bad debt provision 14800

"The total price of the goods sold is 40,000 VAT 6,800 and the payment has not yet been received. Based on this, the amount of accounts receivable is calculated as 46,800

Loan: accounts receivable not 46800 Credit: main business income 40000

Tax payable - VAT payable - output tax 6800" is expected at the end of the month, and 32000 can be recovered later. "Without considering the balance of the bad debt provision account, the bad debt provision should be accrued 14800 (46800-32000).

Debit: Asset impairment loss 14800

Credit: Bad debt provision 14800

Borrow: Asset Impairment Loss Credit: Provision for Inventory Decline.

True/False: Accounting institutions and accounting personnel have the right to return the original vouchers that are untrue and incomplete, and require the handling personnel to correct and supplement them in accordance with the provisions of the national unified accounting system. is wrong.

According to the provisions of the relevant laws, accountants will not accept untrue and legal original vouchers: the original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented.

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Even the long-term equity investment is disturbed by the downstream and counter-current, and the consolidated financial statements are adjusted to offset which is the topic of the province so against the sky.

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