Accounting questions please, accounting questions, please

1.Operating profit = 4800 + 250 + 40-2500-700-150-120-30 = 1590

2.Total profit = 1590 + 60 = 1650

3.Net profit = 1650-300 = 1350

1.Operating profit = operating income (main income and other income) - operating costs - taxes and surcharges - management expenses - financial expenses - sales expenses - impairment loss + investment income, that is, 4800 + 250 + 40-2500-700-150-120-30 = 16.1 million yuan;

2.Total profit = operating profit + non-operating income - non-operating expenditure = 1610 + 60 = 16.7 million yuan;

3.Net profit = total profit - income tax = 1670 * (10,000 yuan (assuming the income tax rate is 25%)

2007 New Accounting System for Business Enterprises.

1.Formula: Operating profit = product sales revenue + other business income + investment income - product sales cost - product sales expenses - product sales tax and surcharge - management expenses - financial expenses.

Operating profit = 48 million yuan + 2.5 million yuan + 400,000 yuan - 25 million yuan - 7 million yuan - 1.5 million yuan - 1.2 million yuan - 300,000 yuan = 15.9 million yuan.

2.Formula: Total Profit = Operating Profit + Non-Operating Income - Non-Operating Expenses.

Total profit = 15.9 million yuan + 600,000 yuan = 16.5 million yuan.

3.Formula: Net Profit = Gross Profit - Income Tax.

Net profit = 16.5 million yuan - 3 million yuan = 13.5 million yuan.

(1) Borrow: intangible assets 800w

Credit: Bank deposit 800w

Depreciation accrued in 2011:

800w/8=100w

Borrow: Management fee 100w

Credit: Accumulated amortization of 100w

2) Provision for impairment of intangible assets = 800w-100w-490w=210w

Borrow: asset impairment loss - provision for impairment of intangible assets 210w Credit: Provision for impairment of intangible assets 210w

Depreciation accrued in 2012:

490w/7=70w

Borrow: Management fee 70w

Credit: Accumulated amortization of 70w

3) Provision for impairment of intangible assets = 490w-70w-300w=120w loan: asset impairment loss - provision for impairment of intangible assets 120w credit: provision for impairment of intangible assets 120w

4) Borrow: bank deposit 300w

Accumulated amortization of 170w

Provision for impairment of intangible assets 330w

Non-operating expenses 15w

Credit: Intangible assets 800w

Tax payable - Sales tax payable 15w

1. Borrow: 800 intangible assets

Credit: Bank deposit 800

Borrow: 100 for administrative fees

Credit: Accumulated amortization of 100

2. Borrow: asset impairment loss 210

Credit: Provision for impairment of intangible assets 210

3. Borrow: management fee 70

Credit: Accumulated amortization 70

Debit: asset impairment loss 120

Credit: Provision for impairment of intangible assets 120

4. Borrow: 300 bank deposits

Accumulated amortization of 170

Provision for impairment of intangible assets 330

Non-operating expenses 15

Credit: Intangible assets 800

Tax Payable - Sales Tax Payable15

a. Other state-of-the-art payables.

a. Production cost.

d. The principle of proportioning.

b. Refers to the hostage of the servant account.

b. Continuing operations.

d. Requirements of the principle of proportioning.

I'm not happy to watch too much.

4. Income obtained by students living in the school from participating in work-study activities.

Income from remuneration for labor services refers to the income obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, journalism, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other labor services.

Income from board fees earned by an individual who does not hold a position in the company.

This question is said to be raw materials, indicating that the materials have been put into storage, that is, the assets have been increased by 5000, 2000 paid with bank deposits, that is, the assets have decreased by 2000, and the accounts payable are 3000, that is, the liabilities are 3000 (not paid, that is, the 3000 is still your assets).

Assets 5000-2000 = 3000 Assets increase liabilities are also 3000

Borrow: Raw material 5000

Credit: Bank Deposit 2000

This batch of materials is worth 5,000 yuan, and the company paid 2,000 yuan and took the materials back, so the company's assets increased by 5,000-2,000 = 3,000 yuan, and because there were still 3,000 yuan of unpaid materials, the debt increased by 3,000 yuan.

25.Borrow, main business income.

goods, the profit of the year.

24.Borrow, this profit.

goods, the cost of main business.

26.Borrow, profit for the year.

credit, administrative fees.

Finance Expenses. Selling expenses.

27.Borrow, income tax expense.

goods, taxes payable.

28.Borrow, profit for the year.

credit, income tax expense.

29.Borrow, profit distribution - withdrawal of surplus reserve.

1. Profit payable.

loans, surplus reserves.

Profit payable. 30.Borrow, profit for the year.

Credit, profit distribution - undistributed profits.