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1. Borrow: bank deposit 600,000

Credit: Short-term borrowing 600,000

2.Debit: Fixed assets 800,000

Credit: Paid-up capital 800,000

3.Debit: Bank deposit 20000

Credit: Paid-up capital 20000

4.Debit: Bank Deposit 342225

Credit: main business income - product A 292500

Tax Payable - VAT Payable 49725

5.Borrow: Raw materials 50000

Tax Payable - VAT 8500 is payable

Goods: Bank deposit 20000

Accounts payable 38500

6.Borrow: Raw Materials - Freight & Miscellaneous 1000

Credit: Bank deposit 1000

It's all very simple accounting questions, and you can refer to the books.

1. Borrow: bank deposits 600,000 loans: short-term loans 6000002. Borrow:

Fixed Assets 800,000 Loan: Paid-in Capital - Investor 8000003. Borrow: Bank Deposit 20,000 Loan:

Paid-in capital - other units 200004. Borrow: bank deposits 292,500

Credit: main business income 250,000

Tax Payable – VAT Payable (Output) 42500

5. Borrow: 50,000 raw materials

Tax Payable – VAT Payable (Input) 8500

Credit: Bank Deposit 20000

Accounts payable 38500

Borrow: 1,000,000 engineering materials

Tax Payable – VAT Payable (Input Tax) 130,000

Credit: notes payable 1,130,000

Article 67 of the Accounting Standards for Small Enterprises stipulates that profit refers to the operating results of a small enterprise in a certain accounting period, excluding (d).

a Operating profit.

b Total profits.

c Net profit.

d Non-operating income.

The "non-operating income" account for small businesses does not include (a).

a Rental of leased fixed assets.

b Receipt of proceeds from donations.

c Exchange gains.

d Earnings on fixed assets.

Small enterprises shall calculate the current tax payable in accordance with the provisions of the Enterprise Income Tax Law, and debit account (c) when the income tax expense is recognized.

a Deferred tax assets.

b Deferred tax liability.

c Income tax expense.

d Taxes payable.

Non-operating expenses of small businesses do not include (d).

a Net loss on disposal of fixed assets.

b Donation expenditures.

c Tax late fees.

d Cash discounts incurred.

For small business grants, the correct accounting treatment is (ABCD).

a Subsidies received by small enterprises related to assets shall be recognized as deferred income and distributed equally over the useful life of the relevant assets and included in non-operating income.

b ** If the subsidy is a monetary asset, it shall be measured according to the amount received.

c**If the subsidy is a non-monetary asset, if the relevant vouchers are provided, it shall be measured according to the amount indicated on the vouchers.

d If a small enterprise implements enterprise income tax, value-added tax, consumption tax, business tax, etc., in accordance with the regulations, it shall be included in the non-operating income when it is actually received.

Bank balance 84000-600-2500 + 12600 = 93500

Account balance 70000-2000 + 26000-500 = 93500

So the actual balance is 93,500 yuan.

1、 （40-28）*2000= （38-28）*x；Profit indifference point x=2400 pieces > 3000 pieces, the total profit increases, feasible.

2. Current value items: 3.6 million equipment; The present value of the 6-year annuity with an annual income of 390,000 yuan; The present value of the residual value of 180,000.

Net present value = 3.6 million - (390,000 * 10,000 * 2001399 yuan.

1. The tax law stipulates that the purchase of goods for non-value-added tax taxable items shall not be deducted from the input tax, and if it is originally recorded in the account, it shall be transferred out as input tax, because the original entry is debit: the tax payable input tax, so the transfer out is credit: the tax payable and the input tax is transferred out.

In addition, if the self-produced (note that it is self-produced, the above is purchased) goods are used for non-VAT taxable items, it should be treated as sales, and the VAT entries should be treated as sales products, and D should be selected at this time

2. The adjusted balance is 2,596,000, which is the part of the enterprise that has been included in the bank + the part that the enterprise has not entered, and the income that the bank has entered and the enterprise has not entered is 60,000 yuan, so the book balance of the enterprise is 2596000-60000 2536000;The bank's account has been included in the income of 60,000 yuan, but the expenditure of 25,000 yuan has not been included, so the bank balance will be 25,000 yuan more, and the bank statement balance is 2596000 + 25000 2621000

3. For sales including commercial discounts, the discounted amount should be recorded as income and value-added tax should be accrued, (income 30,000 + output tax 5,100) * (1-10%) 31,590

1、b.Credit the account of "tax payable --- VAT payable (input tax transferred out)" 3 570 yuan The output tax of products exempt from VAT does not need to be paid, so the natural input tax does not need to be deducted.