Ask an accounting question,,, please tell me if you know, thank you

I was stunned to see the landlord's ornate commas and extremely cute tone words.

To get to the point, there must be risks in doing finance, but it is necessary to distinguish whether this risk should be borne by you, and how to avoid the risks that should not be taken. You can consider making a document for the handover of materials (the simplest is a triplicate warehousing list), buy the materials after inventory, let the manager and the warehouse manager sign on it, and the cashier can sign the unpaid amount (note that you must write the date!). The accountant can also add a signature, so there is no need to open another note.

In this way, the material risk from the material is transferred to the handling and warehouse management, and the rest is only the financial payment risk, and the courage to bear it is nothing.

In the unlikely event that a very unfortunate situation arises, for example, the roles mentioned above are played by two people, the accountant and the cashier. Then it is recommended that the two of you put forward opinions to the boss together, it should not be difficult to solve, and it is OK to communicate well.

Write directly, received a company A materials, the payment has not been paid, total, 120,000 yuan, and it should be okay to sign your name.

Can you have something to say, or add something to the end. I often do this kind of thing, which is nothing more than smuggling accounts for future payments, and making white slips. But it's better to find someone who can be responsible and sign it.

It's not just the accountant and cashier who sign it. The boss of my company is not there, and someone is in charge.

Agree with Lou's statement, there is a risk, but there is no way.

Received a material from a company, the payment was not paid, total, 120,000 yuan, the name of your company, and then you signed, so you also know what is going on

1) First of all, assets = liabilities + owners' equity Shareholders' investment remains unchanged Description Paid-in capital and capital reserve surplus reserve remain unchanged, profit = 800,000-100,000 = 700,000. If only one dry sock is given, then the operating income - sales expenses = 700,000. So the operating income is 840,000

2) and (3) I don't know if your investment is only investment income or long-term equity investment.

If the shareholder increases the investment, then the increase is subtracted from the net profit.

2) Profit of the year = 840000-70000 = 7700003) Profit of the year = 840000 + 20000-30000 = 830000

Inventory cost 30,000 + 20,000-6,000 = 44,000 The actual cost of inventory goods is 30,000-6,000 = 24,000 The consignment goods are not our inventory goods The consignment goods are liabilities and have nothing to do with inventory.

The actual cost of goods in stock is 30,000-6,000 = 24,000

The cost of inventory is 30,000 + 20,000-6,000 = 44,000 The actual cost of inventory goods is 30,000-6,000 = 24,000 The consignment goods are not our inventory goods The payment for the consignment goods is a liability and has nothing to do with inventory.

The actual cost of goods in stock = 30,000-6,000 = 24,000

(1) There is a problem with the archiving period of audit working papers.

Reason: The filing period of the audit working papers should be within 60 days after the date of the audit report, and ABC accounting firm should file the audit working papers before April 15, 209.

2) There are problems with the changes in the audit working papers after the consolidation period.

Rationale: If it is necessary to modify or add working papers after the audit file is organized, the time and personnel for revising or adding working papers should be recorded, as well as the time and personnel for review; Document the reasons for the changes or additions to the manuscript.

3) There was a problem with ABC's accounting firm in destroying Company A's audit working papers.

Reason: The accounting firm shall keep the audit working papers for at least 10 years from the date of the audit report, and the certified public accountant shall not delete or discard the audit working papers before the expiration of the prescribed retention period.

The control procedures that ABC should implement for audit working papers include: Keeping business working papers safe and confidential; Ensure the integrity of business working papers; Design and implement controls to facilitate the use and retrieval of business working papers; Keep the business working papers for the specified period.

Operating profit = main business profit + other business profit - operating expenses = 2778000 + (350000-315000) - 126000 = 2687000

Total profit = operating profit + non-operating income - non-operating expenses - administrative expenses - financial expenses = 2687000 + 8000-12000-158000-62000 = 2463000

Net Profit = Gross Profit - Income Tax.

In fact, this is an income statement, you can refer to it.

(1) Profit from main business = main business income of RMB 12,864,000 - main business cost of RMB 9,442,800 - main business tax and surcharge of RMB 643,200 = RMB 2,778,000.

2) Operating profit = main business profit of 2,778,000 yuan - management expenses 158,000 - financial expenses 62,000 - operating expenses 126,000 + other business profit (3,500,00-315,000) = 2,467,000 yuan.

3) Profit from other businesses = 3,500,00-315,000 = 35,000 yuan.

4) Total profit = operating profit of 2,467,000 yuan + non-operating income of 8,000 yuan - non-operating expenses of 12,000 yuan = 2,463,000 yuan.

Income tax = total profit of 2,463,000 yuan * yuan.

5) Net profit = total profit 2,463,000 yuan - income tax 812,790 = 1650210 yuan.

1. Wage accrual (number of wages payable).

Borrow: Manufacturing Expenses - Wages (Production Personnel), Administrative Expenses - Wages (Managers), Sales Expenses - Wages (Sales Personnel).

Credit: Employee Remuneration Payable – Wages.

2. When paying wages.

Borrow: Employee Remuneration Payable – Wages (Number of Wages Payable).

Credit: Cash in Stock, Bank Deposits (Actual Salary).

The auditors believe that:

The cash in hand on the book on the inventory date is consistent with the actual cash in hand on the inventory date; The cash on the statement date is consistent with the cash on the statement date, indicating that NL's cash management is in good condition. However, NL did not go through the cash reimbursement procedures in accordance with the cash management system for cash payment, and there were two payment vouchers with incomplete expenditure procedures for reimbursement, and there was a situation of white slip cash.