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Anonymous users2024-02-11If the loan is borrowed on January 1 of the first year and all of it is used for construction costs, production will be put into operation on January 1 of the second year. Failure to repay principal and interest in a lump sum in the second year. When borrowing is incurred.
Borrow: Bank deposit 2.4 million.
Credit: Long-term loan of 2.4 million.
Payment at the time of construction.
Borrow: 2.4 million projects under construction.
Credit: Bank deposits of 2.4 million.
During the construction in progress, interest is calculated monthly for capitalization and should be recorded in the cost of construction.
Borrow: Construction in progress - loan interest of 20,000 yuan.
Credit: Interest payable 20,000.
Interest paid in the first year Borrow: Interest payable 240,000.
Credit: Bank deposits of 240,000.
Completed and delivered.
Borrow: fixed assets 2.64 million (240+24).
Credit: 2.64 million yuan of construction in progress The interest incurred every month after the delivery of the second year shall be expensed and shall be included in the "financial expenses" Loan: financial expenses 20,000 Credit:
Interest payable 20,000 yuan at the end of the second year when the principal and interest are due to be repaid: 2.4 million long-term loans 240,000 interest payable Credit: 2.64 million bank deposits.
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Anonymous users2024-02-10When borrowing. Borrow: Bank deposit 2.4 million.
Credit: Long-term loan of 2.4 million.
Payment at the time of construction.
Borrow: 2.4 million projects under construction.
Credit: Bank deposits of 2.4 million.
Interest is calculated and carried forward monthly.
Borrow: Construction in progress - loan interest of 20,000 yuan.
Credit: Interest payable 20,000.
Interest is paid annually.
Borrow: Interest payable 240,000.
Credit: Bank deposits of 240,000.
Completed and delivered.
Borrow: Fixed assets.
Credit: Construction in progress.
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Anonymous users2024-02-09When borrowing. Borrow: Bank deposit 2.4 million.
Credit: Long-term loan of 2.4 million.
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Anonymous users2024-02-08Borrow: fixed assets 150,000
Borrow: bank deposit 26000
Debit: Tax payable - VAT payable (input tax) 24,000 Credit: paid-in capital - D shareholder 200,000
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Anonymous users2024-02-07The entry for this business can be written like this:
Borrow: fixed assets 150,000
Tax payable VAT payable (input tax) 24000 Bank deposit 26000
Credit: Paid-up capital 200,000
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Anonymous users2024-02-061. Borrow: production cost - B 30000
a 28000
Credit: Raw materials - A 30000
B 28000
2. Borrow: 40,000 materials in transit
Tax payable - VAT payable (input) 6800 Credit: Bank deposit 46800
3. Borrow: cash 140
Administrative expenses – travel expenses 1860
Credit: Other Receivables - Liu Ming 2000
4. Borrow: sales expenses - advertising 4500
Credit: Bank deposit 4500
5. Borrow: 40,000 raw materials
Credit: 40,000 for goods in transit
6. Borrow: management expenses - office expenses 150
Credit: Cash 1507, Loan: Accounts Receivable - Daming Company 97110 Credit: Main Business Income - A 45000
b 38000
Tax payable - VAT payable (output) 141108. Borrow: expenses to be amortized - rent 7200
Credit: Bank deposit 7200
9. Borrow: manufacturing cost - repair cost 400
Credit: Cash 400
10. Borrow: manufacturing expenses - travel expenses 200
Credit: Cash 200
11. Borrow: bank deposit 14040
Credit: Other business income 12000
Tax Payable - VAT Payable (Output Tax) 2040 Balance** Debit: Other operating costs.
Credit: Raw Materials - B.
12. Borrow: Withholding fee 1200
Finance Fee 600
Credit: Bank deposit 1800
13. Borrow: manufacturing cost 1800
Management fee 600
Credit: Accumulated depreciation 2400
14. Borrow: production cost - a 12000
b 18000
Manufacturing cost 3600
Management fee 8000
Credit: Employee Compensation Payable - Salary 41600
15. Borrow: production costs.
Credit: Manufacturing expenses.
16. Borrow: inventory goods.
Credit: Production costs.
17. Borrow: the cost of main business is 49,000
Credit: Goods in stock – A 31800
b 17200
18. Borrow: main business income.
Other business income.
Non-operating income.
Credit: Profit for the year.
19. Borrow: the profit of the current year.
Credit: Cost of Principal Operations.
Other business costs.
Sales tax and surcharges.
Non-operating expenses.
Management fees. Finance Expenses.
Selling expenses. 20. Borrow: the profit of the year * 25%.
Credit: Taxes Payable – Income Tax.
21. Borrow: profit for the current year (net profit after tax).
Credit: Profit Distribution – Undistributed Profits.
It's finally over, I'm tired of it Enter the distribution!!
22. Borrow: Profit distribution - withdrawal of statutory surplus reserve.
Credit: Surplus Reserve – Statutory Surplus Reserve.
23. Borrow: Profit distribution - dividends payable 2000 Credit: Dividends payable 2000
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Anonymous users2024-02-05The entries are as follows:
Borrow: bank deposit 6000
Long-term amortized expenses 2000
Credit: main business income 8000
Borrow: Cost of main business 4200
Credit: Development Product 4200
Borrow: 200 for administrative expenses
Credit: 200 employee compensation payable
Borrow: 200 employee compensation payable
Credit: Long-term amortized expenses 200
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Anonymous users2024-02-04Borrow: raw materials 150000+1500
Tax payable - VAT (input) 25500
Credit: 100,000 in advance
Bank deposit 77000
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Anonymous users2024-02-03Generally, two entries are written:
1.Debit: Raw materials 151,500 (of which 150,000 + 1,500) Tax payable - VAT payable (input tax) 25,500 Credit: Accounts received in advance 177,000
2.Debit: Advance receivables 77000
Credit: Bank deposit 77000
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Anonymous users2024-02-02Last month's prepayment:
Debit: Prepaid Accounts - Company B 100,000
Credit: Bank deposit 100,000 purchase of B material:
Borrow: Raw material - B material 151500 (150000 1500).
Tax payable - VAT payable (input tax) 25500 Credit: prepaid accounts - Company B 177000
Payment: Borrow: Prepayment - Company B 77000 (177000 100000) Credit: Bank Deposit 77000
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Anonymous users2024-02-01Borrow: raw materials 163000
Credit: Accounts Payable - Company A 163000
Debit: Bank deposit 222300
Credit: main business income 190,000
Tax payable - VAT payable (output tax) 32300 Borrow: tax payable - urban construction tax payable 4550
A surcharge of 1950 is payable for education
VAT 65000 is due
Credit: Bank deposit 71500
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Anonymous users2024-01-31borrow raw materials.
Tax Payable - VAT Payable (Input Tax).
Credit Accounts payable.
Borrow bank deposits.
Credit: Main business income.
Tax Payable - VAT Payable - Output Tax.
Taxes and fees due.
Credit bank deposits.
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Anonymous users2024-01-30borrow raw materials.
Tax Payable - VAT Payable.
Credit accounts payable 163,000
Debit: Bank deposit 222300
Credit: main business income 190,000
Tax payable - VAT payable 32300
Debit tax payable - VAT payable 65000
4550 urban construction tax should be paid
A surcharge of 1950 is payable for education
Credit: Bank deposit 71500
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Anonymous users2024-01-29Borrow: Fixed Assets: 50000 Credit: Capital Reserve: 50000 Borrow: Bank Accounts: 184500 Credit: Paid-in Capital: 184500
Borrow: Prepaid: 30000 Credit: Bank Deposit: 30000 Borrow: Financial Expenses: 50 Credit: Bank Deposit: 50
Borrow: Raw Materials: 37000 Credit: Other Payables: 7000 Credit: Prepaid: 30000 Borrow: Production Costs:
Credit: Raw Materials: Borrow:
Payroll Payable: 10000 Credit: Cash:
10,000 borrow: production cost: 7,800 borrow:
Manufacturing Expenses: 2200 Credit: Wages Payable:
10000 borrowed:
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
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.
The 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: >>>More