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1) Borrow: 4000 for engineering construction - machinery use
Credit: Employee Compensation Payable - Salary 3500
Employee Compensation Payable - Employee Benefit Fee 500
2) Borrow: engineering construction - machinery use fee.
Credit: Employee Compensation Payable - Union Funds 70
Employee Compensation Payable - Employee Education Expenses.
3) Borrow: 4000 for engineering construction - machinery use
Credit: Raw Materials - Oilseeds 3200
Raw materials - other 800
4) Borrow: engineering construction - machinery use fee 2300
Credit: Accumulated depreciation 2300
5) Borrow: engineering construction - machinery use fee 1230
Credit: Low-value consumables - spare parts 1230
6) Borrow: engineering construction - machinery use fee 1800
Credit: Bank deposit 1800
Engineering Construction - Machinery Usage Fee Account Balance = 4000+
A: B: C: 7) Borrow: Project Construction - Contract Cost (A).
Construction - Contract Cost (B).
Construction - Contract cost (c).
Credit: Construction - Machinery Usage Fee.
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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.
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Debit: accounts receivable 60,000
Credit: main business income 60,000
Tax payable – VAT payable 10200
And is that return a return to return all the goods?
Then do it the other way around.
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Upstairs, you don't have a balance of loans...
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1. Borrow: 3000 cash in hand
Credit: Bank deposit 3000
2. Borrow: management fee 320
Credit: cash on hand 320
3. Debit: 1000 other receivables
Credit: cash in hand 1000
4. Borrow: cash in hand 46,000
Credit: bank deposit 46000
5. Borrow: management fee 600
Credit: Bank Deposit Cash on hand 600
6. Borrow: bank deposit cash in hand 585
Credit: main business income 500
Tax Payable - VAT Payable (Output Tax) 85
7. Borrow: Employee remuneration payable - salary 45200
Credit: cash on hand 45200
8. Borrow: management fee 5000
Credit: Bank deposit 5000
9. Borrow: bank deposit 30,000
Credit: accounts receivable 30000
10. Borrow: management expenses 1060
Credit: Other receivables 1000
Cash on hand 60
11. Debit: Accounts payable 6200
Credit: Bank deposit 6200
12. Borrow: 98 for administrative expenses
Credit: cash on hand 98
13, borrowed: raw materials 6000
Tax Payable – VAT Payable (Input Tax) 1020
Credit: Accounts Payable 7020
14. Borrow: tax payable - unpaid VAT 41200 credit: bank deposit 41200
15. Borrow: bank deposit 23400
Credit: main business income 20,000
Tax Payable – VAT (output tax) 3400 is due
16. Borrow: 5000 for management expenses
Credit: Bank deposit 5000
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1. Borrow: cash 3000 Credit: bank deposit 30002, borrow:
Administrative expenses 320 Credit: Cash 3203, Loan: Other receivables 1000 Credit:
Cash 10004, Borrow: Cash 46000 Credit: Bank Deposit 460005, Borrow:
Employee compensation payable 600 Credit: Cash 6006, Loan: Cash 585 Credit:
Main business income 500 Tax receivable - VAT payable (output tax) 857, Borrow: Employee remuneration payable 45200 Credit: bank deposits 452008, Borrow:
Other receivables - Provision 5000
Credit: Cash 50009, Borrow: Bank Deposit 30000 Credit:
Accounts receivable 3000010, debit: administrative expenses 1060 credit: other receivables 1000 cash 6011, debit:
Accounts Payable 6200 Credit: Bank Deposits 620012, Debit: Administrative Expenses - Stamp Duty 98 Credit:
Cash 9813, Borrow: Raw Materials 6000 Tax Payable - VAT Payable (Input Tax) 1020 Credit: Bank Deposit Accounts Payable 7020 (see if payment is made) 14, Debit:
Tax payable - unpaid VAT 41200 Credit: bank deposit - pre-deposit account 4120015, debit: bank deposit 23400 Credit:
Main business income 20000 Tax payable - VAT payable (output tax) 340016, debit: other receivables - reserve 5000
Credit: Cash 5000
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Examples: 1Involving an increase in assets (withdrawal of cash from the bank for standby) borrowing: cash.
Credit: Bank deposits.
2.Involves a reduction in assets (the purchase of raw materials with bank deposits).
Borrow: raw materials.
Tax Payable – VAT (input tax) payable
Credit: Bank deposits.
3.Involving the owner's equity (received from the investor to invest in the equipment) borrowed: fixed assets.
Credit: paid-up capital.
4.Involving liabilities (purchase of raw materials, not yet paid).
Borrow: raw materials.
Tax Payable – VAT (input tax) payable
Credit: Accounts payable.
When compiling entries, it is necessary to distinguish the accounts that should be borrowed and to be treated, and then register them according to the accounting rule of "there must be loans, and loans must be equal".
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(1) Borrow: production cost - 101 products 201000-102 products 203000
Manufacturing cost 7000
Management fee 3000
Credit: Raw materials 214000
2) Borrow: production cost -101 product 17000-102 product 13000
Manufacturing cost 10000
Management fee 8000
Credit: Employee Compensation Payable - Salary 48000
3) Borrow: cost of production - 101 2380
Manufacturing cost 1400
Administrative Fee 1120
Credit: Employee Compensation Payable - Benefits 6720
4) Borrow: manufacturing cost 6640
Administrative Fee 3360
Credit: Accumulated depreciation of 10,000
5) Borrow: manufacturing costs 3000 Management expenses 1000 Credit: bank deposits 4000
6) Borrow: 3400 for administrative expenses
Credit: Bank deposit 3400
7) Borrow: Other payables 260
Credit: Cash on hand 260
9) Borrow: Inventory goods - 101 products 337460-102 products 231990
Credit: Production Costs - 101 Products 337460
102 products 231990
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Accounting entries are also known as "bookkeeping formulas". Abbreviated as "entries". According to the requirements of the double-entry bookkeeping principle, it lists the corresponding accounts of both parties and their amounts for each economic transaction.
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
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 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.