Accounting Basics Excuse me to help my brothers and sisters Thank you

It is known that the total assets of Yongxin company at the end of 2008 are 100,000 yuan more than the total assets at the beginning of the year, and the current assets at the end of the year are 4 times that of the current liabilities at the end of the year, and 30,000 yuan more than the current assets at the beginning of the year, and the balance sheet at the end of 2008 is as follows

Account Name Beginning of Year End of Year Account Name Beginning of Year End of Year.

Current Assets: Current Liabilities:

Monetary funds 62,500 57,200 Short-term borrowings 20,000 23,600

Accounts receivable 73500 (1) 30900 Accounts payable 22500 (9) 22600

Other receivables 26000 29500 Taxes payable (10)45500 16500

Inventories (2) 58,800 133,200 Total current liabilities (11) 88,000 62,700

Total current assets: (3) 220,800 (4)250,800 Non-current liabilities.

Non-current assets: long-term borrowings 180,000 350,000

Fixed Assets (5)389200 (6)459200 Owners' Equity:

Disposal of fixed assets Paid-in capital 270,000 270,000

Intangible assets surplus reserve 72000 (12)27300

Total owners' equity (13)342000 (14)297300

Total assets (7) 610000 (8) 710000 Total liabilities and owners' equity 610000 (15) 710000

Accounts receivable = (1) = (4) 250800-133200-29500-57200 = 30900

Inventory = (2) = (3) 220800-26000-73500-62500 = 58800

Total current assets = (3) = 250,800-30,000 = 220,800

4)=62700x4=250800

Fixed assets = (5) = (7) 610000-(3) 220800 = 389200

Total assets = (7) = 610,000

Accounts payable = (9) = 62700-16500-23600 = 22600

Tax payable = (10) = (11) 88000-20000-22500 = 45500

Total current liabilities = (11) = 610,000 - (13) 342,000 - 180,000 = 88,000

Surplus reserve = (12) = (14) 297300-270000 = 27300

Total owner's equity = (13) = 72,000 + 270,000 = 342,000

Total liabilities and owners' equity = (15) = (8) = 710,000

1) When the cashier recovers the cash, he should not return the loan slip to Wang Gang, but should write a receipt of 20,000 yuan and give one to Wang Gang, otherwise the original evidence of the loan slip will disappear.

2) Zhao Hong as a voucher: borrow: cash 20,000 credit: other receivables - Wang Gang. Borrow: Administrative Expenses 19800 Credit: Cash on hand 19800.

3) The accountant should review the authenticity of the voucher, and the reimbursement should be signed by the relevant leaders.

The loan slip should not be returned to Wang Gang, but a receipt should be issued.

(1) There is a problem with the original loan form being returned to Wang Gang, and the document should be an invoice and has not been reviewed

Debit: Fixed asset disposal 40000

Accumulated depreciation of 60,000

Credit: Fixed assets 100,000

Borrow: Bank deposit 50000

Credit: Fixed assets disposal 50,000

Borrow: Fixed Asset Disposal 2000

Credit: Bank Deposit 2000

Borrow: Disposal of fixed assets: 8000

Credit: Non-operating income 8000

You can contact me if you have financial questions.

Depreciation of 60,000 yuan, borrowed: fixed assets disposal 40,000 accumulated depreciation 60,000

Credit: Fixed assets 100,000

Borrow: Fixed Asset Disposal 2000

Credit: Bank Deposit 2000

Borrow: Bank deposit 50000

Credit: Fixed assets disposal 41500

Tax Payable - VAT 8500 is payable

Debit: Non-operating expenses 500

Credit: Fixed asset disposal 500

Equipment loss.

Assuming that the equipment is the average life depreciation method and there is no residual value, the cumulative depreciation = 10 5 * 3 = 60,000 yuan ** entries are obtained

Borrow: Fixed asset disposal 42000

Accumulated depreciation of 60,000

Credit: Fixed assets 100,000

Bank Deposit 2000

Borrow: Bank deposit 50000

Non-operating income 8000

Credit: Fixed assets disposal 42000

Profit of 8,000 yuan.

Debit: Fixed asset disposal 40000

Accumulated depreciation of 60,000

Credit: Fixed assets 100,000

Borrow: Bank deposit 50000

Credit: Fixed assets disposal 40,000

Bank Deposit 2000

Non-operating income 8000

Assumptions: the equipment has no residual value, straight-line depreciation (you did not give these conditions).

1. Fixed assets are transferred to liquidation

Debit: Fixed asset disposal 40000

Accumulated depreciation of 60,000

Credit: Fixed assets 100,000

2. Clean-up costs are incurred.

Borrow: Fixed Asset Disposal 2000

Credit: Bank Deposit 2000

3. Income.

Borrow: Bank deposit 58,500

Credit: Fixed assets disposal 50,000

Tax payable – VAT payable (output tax) 8,500

4. Calculate the income.

Borrow: Disposal of fixed assets: 8000

Credit: Non-operating income 8000

So the profit is $8,000.

3000 cash on hand

3 borrow: cash in hand 5000

Credit: Bank deposit 3000

Loan 1 loan: 300 cash in hand

5 Debit: Accounts Payable - N Company 80000

Credit: Bank deposit 80000

7. Borrowing: short-term borrowing of 100,000

Credit: Bank deposit 100,000

8. Borrow: 5000 bank deposits

4 borrow: management fee 300

Credit: cash in hand 3000

11. Borrow: bank deposit 60,000

Credit: Accounts Receivable - M Company 60000

6. Borrow: long-term equity investment of 50,000

Credit: Bank deposit 500,000

9. Borrow: bank deposit 100,000

Credit: Management expenses 100,000

Credit: Bank deposit 100,000

10. Borrowing: 100,000 long-term borrowing

12. Borrow: Bank deposit 50,000

Credit: Short-term borrowing 50,000

2. Borrow: other receivables - Zhang Qiang's 3000 loan.

Bank balance 84000-600-2500 + 12600 = 93500

Account balance 70000-2000 + 26000-500 = 93500

So the actual balance is 93,500 yuan.

Hello, accountant Zheng Diantong online school your questions:

The exam can be accessed, it can be seen that the school is huing you, and you are also huing yourself, which is a bit sad.

If you take the accounting qualification to do amusement and apply for a class, it is strongly recommended to choose an online school to study, learn at any time, make full use of fragmented time to learn, one-to-one, the teacher can answer questions at any time, escort you, not only can listen to the class, but also can be one-on-one tutoring at any time, voice dialogue tutoring and Q&A, although there are many face-to-face classes, the teaching effect is uneven. If you are lucky, you don't spend the cost of registering for classes in vain, if it is not good, it will be wasted, and you will feel distressed. In addition, on-site classes, the pain of the car and horse, if you don't understand, it will pass, you can't keep up with the step by step, the teacher will leave after the class, and you want to ask the teacher when you encounter a problem, which is unlikely.

Online school learning is different. 448 yuan can ask an accounting tutor teacher, pointing to the voice of the finch to answer questions, you say, I say, the interactive learning effect is high, only until you understand. The whole process of Q&A counseling, the whole process of supervised learning, and the counseling package is passed.

Studying here is demanding, and the strict purpose is to ensure that the first test is passed: the right attitude, and you must be supervised. Methods of supervision:

Discuss the study plan, what to do on which day, once it is determined, strictly implement, reporting methods: where the plan should go, where it actually goes, if the progress is not completed, it should be severely criticized. The results of the chapter exercises should be reported in screenshots.

It is recommended that the accuracy of each chapter practice is less than 80%, and the next chapter is not learned, one step at a time. Report on your learning every day.

Review in three rounds.

In the first round, focus on three basic knowledge.

In the second round, crazy questions, mock exams.

In the third round, leave about a week to check and fill in the gaps.

The first round is mainly to master knowledge, and the head is loaded with more knowledge points. In the second round, the knowledge points were sorted out, and finally reached perfection, and the third round was prepared for the exam.

Specific learning methods: Be sure to read a chapter** do a chapter of exercises, and consolidate them, otherwise the effect will not be good. After reading each chapter, you must read the book again, because reading the book is conducive to the connection between the easy-to-understand colloquial concepts in ** and the concepts of the written language.

Plan a little more flexibly, and if you feel a chapter isn't good, take a little more time. The chapters are practiced in a compression program that I gave you.

Prepare a headset that can talk, ask questions when you encounter problems, voice Q&A, fast speed and good effect, be sure to ask more.

The specific study plan will be discussed later. It is required to report the learning progress every day, and the results of each chapter and chapter should be screenshotted and reported.

I have 61 g of study materials to come to me.

The annual depreciation amount is 10 10% = 1 (10,000 yuan).

The first year: 10,000 yuan.

The second year: 10,000 yuan.

Third year: 50,000 yuan.

Fourth year: Rock rent.

That is, the first period of the project is 4 years.

A company plans to invest 100,000 yuan to build a project, which will be completed and put into operation that year, and the camp period of the song ruler is 10 years, and it is expected to make a net profit of 10,000 yuan per branch of dust after the production of Mengying Zen, with an annual depreciation rate of 10%, and no residual value at the end of the period, so the static ** period of the project is ( ).

a 4 years, b 5 years, c 6 years, d 3 years.