Urgent accounting entries and income statements, if the answers are correct, immediately

1. The accounting entries of Company A are as follows:

1) Borrow: Bank deposit 17

Notes receivable 100

Credit: main business income 100

Tax Payable – VAT Payable (Output Tax)17

Borrow: Cost of main business 60

Credit: Inventory goods 60

2) Borrow: Bank Deposit 702

Credit: main business income 600

Tax Payable - VAT Payable (Output Tax) 102

Borrow: Cost of main business 300

Credit: 300 of goods in stock

3) Borrow: Production cost 300

Manufacturing costs 60

Administrative Expenses 20

Credit: Inventory Goods 380

4) Borrow: bank deposit.

Credit: Other business income 20

Tax Payable – VAT Payable (Output Tax).

5) Borrow: production cost 100

Manufacturing cost 40

Administrative Fee 40

Construction in progress 20

Credit: Employee compensation payable 200

6) Borrow: asset impairment loss 13

Credit: Provision for bad debts 13

7) Borrow: Manufacturing cost 70

Administrative Fee 30

Credit: Accumulated depreciation of 100

8) Borrow: 20 selling expenses

Credit: Bank Deposit 20

Debit: Finance Charge 4

Credit: Bank Deposit 4

9) Taxable income = 100 + 600 + 20-60-300-20-40-30-20-4-13 = 233 (10,000 yuan).

Income tax payable for the current period = 233 * 25% = (10,000 yuan) 10) carry-over profits, and all profits and losses can be corresponded to the profits of the current year.

It's so tiring to watch, I can't see clearly.

My mom will give you an answer when she comes back.

Haha, don't take a picture of the whole book? Faint.

Among the following financial positions, it can be understood by analyzing the income statement.

Chapter 5 Income Statement Analysis Review Reflection Questions 1Briefly describe the role of profit analysis. First, profit analysis can correctly evaluate the business performance of all aspects of the enterprise.

Second, profit analysis can timely and accurately discover the problems existing in the operation and management of enterprises. Third, the analysis of hidden profits can provide correct information for the investment and credit decisions of investors and creditors. 2.

Briefly describe the contents of profit analysis. (1) Analysis of the main statement of the income statementThrough the analysis of the main statement of the income statement, it mainly analyzes the increase and decrease of various profits, the increase and decrease of structure, and the income and costs that affect profits. First, the analysis of the increase or decrease of profits.

Through the level analysis of the income statement, from the perspective of profit formation, it reflects the changes in the amount of profits, and reveals the management performance and existing problems of enterprises in the process of profit formation. Second, analysis of changes in profit structure. The analysis of profit structure changes is mainly based on the vertical analysis of the income statement, revealing the relationship between various profits, costs and expenses and income, so as to reflect the profit composition, profit and cost level of each link of the enterprise.

Third, the analysis of corporate revenue. Revenue is an important factor that affects profits. The contents of the business revenue analysis include:

revenue recognition and measurement analysis; Analysis of the factors affecting revenue and sales volume; Analysis of the composition of corporate revenue, etc. Fourth, cost analysis. The cost analysis includes two parts: product cost of sales analysis and period expense analysis.

Product cost of sales analysis includes total cost of sales analysis and unit cost of sales analysis; Period expense analysis includes selling expense analysis and administrative expense analysis.

Answer]: B, C

Option A, the net income from the disposal of scrapped fixed assets is included in non-operating income and does not affect operating profit; Option B, **Revenue from raw materials is included in other business income, affecting operating profit; The option to increase the cost of packaging with the noisy early product** but not separately priced is included in the sales expense, affecting the operating profit; Option D, unpaid accounts payable are included in non-operating income, and operating profit is not affected by difficulties; Option E, the net loss from inventory loss of fixed assets is included in non-operating expenses and does not affect operating profit.

Answer]: b, d

The item of "operating cost" counterresponds to the total cost incurred by Chan Jianying Enterprise in operating its main business and its other businesses, which should be filled in according to the analysis of the amount of "main business cost" and "other business cost" accounts. The operating cost of the business includes the cost of main business and other business costs.

1) Sales of a batch of product A, the cost of the batch of products is 160,000 yuan, sales of **400,000 yuan, the special invoice indicates that the value-added tax is 10,000 yuan, the product has been issued, and the bill of lading has been handed over to the buyer. Payment for goods and VAT has not yet been received.

Borrow: accounts receivable 10,000 yuan Loan: 400,000 yuan of income from the main shantytown business Credit: tax payable - output tax 10,000 yuan.

Borrow: main business cost 160,000 yuan Loan: finished products 160,000 yuan.

2) Distribute and pay 400,000 yuan of wages to employees in the current year, including 240,000 yuan for production workers, 80,000 yuan for workshop management personnel, 80,000 yuan for enterprise management personnel, 240,000 yuan for production costs, 80,000 yuan for manufacturing costs

Management expenses of 80,000 yuan Loan: 400,000 yuan of employee remuneration payable.

3) Lease a piece of equipment this year and obtain a rental income of 80,000 yuan.

Borrow: cash Bank 80,000 yuan Loan: other business income 80,000 yuan.

4) The depreciation of fixed assets is 80,000 yuan this year, of which the depreciation of fixed assets included in manufacturing expenses is 50,000 yuan, the depreciation of management expenses is 20,000 yuan, and the depreciation of leased equipment is 10,000 yuan.

Borrow: manufacturing expenses 50,000 yuan Borrow: 20,000 yuan of management expenses Borrow: other business expenses 10,000 yuan Loan: 80,000 yuan of accumulated depreciation.

5) Pay the sales fee of 10,000 yuan with bank deposit.

Borrow: sales expenses 10,000 yuan Loan: bank deposit 10,000 yuan.

6) At the end of this year, an off-the-books equipment was found in the property inventory, and its market was 20,000 yuan, which was approved to be transferred to non-operating income.

Borrow: fixed assets 20,000 yuan Loan: non-operating income 20,000 yuan.

As a result, add it up yourself, and the results will come out.

Operating income 40 + 8 = 480,000 operating costs 16 + 1 = 170,000 operating profit 48-17-10-1 = 200,000 total profit 20 + 2 = 220,000 income tax expense 22 * 25% = 10,000 net profit chaotic chain 10,000.

Hello, a little bit clear.

Online school you stupid question.

Operating profit. Gross profit.

And the net profit formula if remembered, the topic is not difficult to get a good game. The basic examination method is to test the profits, net profits and total profits of the socks grinding industry, and the calculation of income tax involves the increase and decrease of the more difficult, and the other content is not difficult.

D should be chosen. Because: A income tax payable is the secondary account of tax payable, and tax payable is a balance sheet item, so this is excluded first.

B profit distribution should be Qinyou is the secondary subject of undistributed profits, and the distributed profits of enterprises are distributed by after-tax profits, and this "after-tax" refers to the enterprise income tax. c. Income statement calculation: operating profit = business income - business costs - business taxes (turnover tax) - period expenses (sales expenses or management expenses, financial expenses) - asset impairment loss + fair value change net income + net investment income, and total profit = operating profit - non-operating income and expenses, and net profit = total profit - income tax expense.

So you should choose D