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Anonymous users2024-02-10You should have typed the wrong number, if it is 400,000 price, the VAT is 68,000In this case:
On the 3rd, the accounting entries of Hongguang Company were:
Debit: Accounts receivable 468000
Credit: main business income 400,000
Tax payable - VAT payable (output tax) 68000 This cash discount means that the cash discount is 400000 * 2% = 8000 if the purchasing company pays it back within 10 days, if it is more than 10 days and 30 days, it is still the original amount payable.
So if the purchasing company repays the loan within 10 days, the accounting entry of Hongguang Company is:
Debit: Bank deposit 460000
Finance Fee 8000
Credit: Accounts receivable 468000
If the purchasing company repays the loan within 30 days of more than 10 days, the accounting entry of Hongguang Company is:
Debit: Bank deposit 468000
Credit: accounts receivable 468000
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Anonymous users2024-02-09Debit: Accounts receivable 406800
Credit: main business income 400,000
Tax payable – VAT (output tax) 6800
Dear, you wrote it wrong, the tax is 0 less or the price is 0 more...If the discount conditions are met at the time of collection, that is, the other party will pay within 20 days, and the financial expense will be included at 2%.
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Anonymous users2024-02-081. The investor invests in a piece of equipment, the purchase price of the equipment is 10,000 yuan, and the value-added tax is 1,700 yuan.
Borrow: Fixed assets 1w
Tax Payable – VAT (input) 1700 (this is a new requirement after 2009).
Credit: Paid-up capital 11700
2. Received a batch of materials from Company B, with a price of 10,000 yuan and a value-added tax of 1,700 yuan. The company has prepaid 11,700 yuan to Company B last month. After the material arrives, it has been inspected and received into the warehouse.
Borrow: Raw material 1w
Tax Payable – VAT (Input) 1700
Credit: 11700 prepaid
3. Borrow 20,000 yuan from the bank for a period of 3 months, and receive a notice from the bank that the loan has been transferred to the account of the enterprise.
Debit: Bank deposit 2w
Credit: Short-term borrowing 2w
4. Pay the wages of the in-service employees this month in cash 8,500 yuan.
Borrow: 8500 for employee compensation payable
Credit: Cash on hand 8500
5. A batch of products sold on credit, the price is 20,000 yuan, the value-added tax is 3,400 yuan, and the cost of the batch of products is 15,000 yuan.
Debit: Accounts receivable 23400
Credit: main business income 2w
Tax payable – VAT (output) 3400
Borrow: The cost of main business is 15000
Credit: 15000 items in stock
6. The materials consumed this month are summarized as follows: 10,000 yuan for the production of product A, 1,000 yuan for the general consumption of the workshop, and 500 yuan for the general consumption of the factory, a total of 11,500 yuan.
Borrow: Production cost 1w
Manufacturing cost 1000
Administrative fee 500
Credit: Raw materials 11500
7. The salary distribution of this month is as follows: the salary of the production workers of product A is 6,000 yuan, the salary of the workshop management personnel is 1,000 yuan, and the salary of the factory management personnel is 1,500 yuan, a total of 8,500 yuan.
Borrow: Production cost 6000
Manufacturing cost 1000
Management fee 1500
Credit: Employee compensation payable 8500
8 14% of the total salary mentioned above shall be calculated for the current month's employee welfare expenses.
Borrow: Administrative Expenses - Welfare Expenses 1190
Credit: Employee Compensation Payable - Welfare Payable 1190
9. The depreciation of fixed assets should be accrued this month of 2,000 yuan, of which the depreciation of fixed assets in the workshop is 1,500 yuan, and the depreciation of the rest of the fixed assets is 500 yuan.
Borrow: Manufacturing cost 1500
Administrative fee 500
Credit: Accumulated depreciation 2000
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Anonymous users2024-02-071.Debit: Fixed assets 10000
Tax Payable - VAT Payable (Input Tax) 1700 Credit: Paid-in Capital 117002Borrow:
Raw material 10000
Tax Payable - VAT Payable (Input Tax) 1700 Credit: Prepaid Accounts 117003Borrow:
Bank Deposits 20,000 Loans: Short-term Loans 20,000
4.Borrow: 8500 for employee compensation payable
Credit: Cash on hand 8500
5.Debit: Accounts receivable 23400
Credit: main business income 20,000 tax payable - VAT payable (output tax) 3,400 loan: main business cost 15,000
Credit: 15000 items in stock
6.Borrow: Production cost 10000 manufacturing cost 1000
Administrative fee 500
Credit: Raw Materials 115007Borrow: Production cost 6000 manufacturing cost 1000
Management fee 1500
Credit: Employee compensation payable 8500
8.Borrow: Production cost 840 Manufacturing cost 140
Administrative Fee 210
Credit: Employee compensation payable 1190
9.Borrow: Manufacturing cost 1500
Administrative fee 500
Credit: Accumulated depreciation 2000
This is my own doing, if there is any mistake, please bear with me! Hehe...
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Anonymous users2024-02-061 All 1Borrow: Bank deposit of 10 million.
Credit: Paid-in capital of 10 million.
2.Debit: Prepaid Accounts - Company A 2.34 million.
Credit: notes payable 2.34 million.
3.Borrow: 2,000,000 goods in stock.
Tax payable - VAT payable - input tax 340,000.
Credit: prepaid accounts - Company A 2.34 million.
4. Debit: Other receivables 5000
Credit: Cash on hand 5000
Borrow: Selling expenses - travel expenses 4500
Cash on hand 500
Credit: Other receivables 5000
5.Borrow: material procurement 10,000.
Credit: Accounts Payable - Company B million.
6.Deposit is collected.
Borrow: 10,000 cash in hand.
Credit: Other payables - deposit of 10,000.
Pick up the car and borrow: bank deposit of 1 million.
Cash in hand 10,000.
Other payables - deposit of 10,000.
Credit: main business income of 900,000 yuan.
Tax payable - VAT payable - output tax million.
Conversion cost borrowing: The cost of main business is 750,000 yuan.
Credit: 750,000 goods in stock.
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Anonymous users2024-02-051.Borrow a bank deposit of 300,000
Fixed assets 1,700,000
Paid-up capital of 2,000,000
2.Borrow bank deposit 200,000
Loan short-term loan 200,000
3.Borrow 500,000 short-term borrowings
Finance costs 3550
Credit bank deposit 503550
4.Borrow bank deposit 150000000
Loan long-term loan 15,000,000
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Anonymous users2024-02-04The accounting entries on the first floor are completely correct, so take his answer.
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Anonymous users2024-02-031. Borrow: production cost 50,000
Manufacturing cost 10000
Management fee 6000
Credit: Raw materials 66000
2. Borrow: raw materials 40500
Tax Payable - VAT Payable - Input Tax 6800
Credit: Bank Deposit 46800
Cash on hand 500
3. Borrow: management expenses - employee welfare expenses 30800 Credit: employee remuneration payable - employee welfare expenses 30800
4. Borrow: management expenses - amortization 20,000
Credit: Accumulated amortization of 20,000
5. Debit: 800 other receivables
Credit: Cash on hand 800
6. Borrow: bank deposit of 500,000
Fixed assets 200,000
Credit: Paid-up capital 500,000
Non-operating income 200,000
7|, borrow: manufacturing cost 50000
Management fee 25000
Credit: Accumulated depreciation 75000
8. Borrow: production cost 50,000
Credit: Manufacturing cost 50,000
Borrow: 60000 items in stock
Credit: Production cost 60000
9. Borrow: tax payable - additional tax payable 60,000 - consumption tax payable 50,000
Urban construction tax 18000
Credit: Bank deposit 128000
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Anonymous users2024-02-02.Borrow: 10,000 in transit
Tax Payable - VAT Payable (Input Tax) 1700
Credit: Bank deposit 11700
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Anonymous users2024-02-01This question is highly professional and needs to be paid.
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Anonymous users2024-01-31(1) Borrow: bank deposit 1,170,000, credit: operating income 1,000,000, credit: tax payable - VAT payable (sales) 170,000
2) Borrow: raw materials 200,000, borrow: tax payable - VAT payable (in) 34,000, credit: bank deposit 234,000
3) Borrow: bank deposit 100,000, loan: short-term loan 100,000
4) Borrow: bank deposit 80,000, credit: accounts receivable 80,000
5) Borrow: other receivables 5000, credit: cash in hand 5000
6) Borrow: management expenses 25,500, borrow: sales expenses 3,700, credit: bank deposits 29,200
7) Borrow: operating cost 859640, credit: inventory goods 859640
8) Borrow: business tax and surcharge 9000, credit: tax payable - consumption tax payable 9000
9) Carry-forward income: borrow: operating income 1,000,000, credit: profit of the year 1,000,000
Carry-over expenses: borrow: profit for the year 897840, credit: operating costs 859640, business taxes and surcharges 9000, administrative expenses 25500, sales expenses 3700
10）（1000000-897840）x25%=25540
Borrow: Income Tax Expense 25540, Credit: Tax Payable - Income Tax Payable 25540
11) Borrow: profit of the year 25,540, credit: income tax expense of 25,540
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