Business questions related to accounting, accounting business questions

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

Option 3, self-employment (if the meaning of the question is that Wang Hua chooses to earn the most money) 1, annual income = 12,000 yuan.

2. Annual income = 12000*

3. Annual income = (8000-6000*2 3-3000 6-1500-500)*12=18000

I think we should choose the third option, according to Wang Hua's sales in January, the income is 8,000 yuan, the cost of the drink purchased is 4,000 yuan that month, and the rent is 500 yuan per month, excluding wages, water and electricity bills, etc. This is 8000-4000-500-1500-500=1500 yuan. It's better to be your own boss than to work for others, and you can earn that little dead salary when you work for someone else for a month, and you can't waste your youth, only by working hard can you have a big harvest.

(1) J borrow: management fee 15000

Credit: Bank deposit 15000

2) Borrow: long-term equity investment 351,000 Borrow: main business cost 160,000

Credit: main business income 300,000 Credit: inventory goods 160,000

Tax payable 51000

3) Borrow: accounts receivable 234,000 If you want to carry forward costs: borrow: main business cost 100,000

Credit: main business income 200,000 Credit: inventory goods 100,000 taxes payable 34,000

4) Borrow: business tax and surcharge 200,000

Credit: Tax payable - business tax payable 200000 (5) Borrow; Production cost 60000

Manufacturing cost 28000

Management fee 30000

Selling expenses 32000

Credit: Employee compensation payable 150,000

6) Borrow: financial expenses 180,000

Credit: Interest payable 180,000

7) Borrow; Asset impairment loss of 15,000

Credit: Accumulated depreciation of 15,000

8) Borrow; Accounts receivable 800000

Credit: Notes receivable 800,000

9) Borrow; Profit distribution 500000

Credit: Profit for the year 500,000

10) Borrow: surplus reserve 300,000

Credit: Profit distribution 300000

Haha Nanshan College exam questions accidentally found you here.

(1) B and C material transportation and miscellaneous expenses distribution rate = 1500 (30000 + 20000) = yuan kg.

b. The transportation and miscellaneous expenses that should be borne by the material = 30,000 * yuan.

c. The transportation and miscellaneous expenses that should be borne by the material = 20,000 * yuan.

b material procurement cost = 30,000 * yuan.

c material procurement cost = 20,000 * yuan.

2) Manufacturing cost allocation table.

Year Month. Product Name Allocation Standard (Production Hours) Allocation Rate (Yuan Labor Hours) Allocation Amount (RMB).

A product 2040 2 4080

Product B 3200 2 6400

C product 2860 2 5720

Total 8100 16200

1. Borrow: production cost 2000

Credit: Turnover Materials - Packaging 2000

2. Borrow: sales expenses 2000

Credit: Turnover Materials - Packaging 2000

3. Borrow: other business costs 2000

Credit: Turnover Materials - Packaging 2000

Fifth, when receiving the packaging.

Debit: Selling fee 25000

Turnover material—packaging—25000 in use

Credit: Turnover materials - packaging - in the library 50000 when the deposit is collected.

Borrow: Bank deposit 60000

Credit: Other payables - packaging deposit 60,000 monthly deduction of rent.

Debit: Other payables - packaging rent 8000

Credit: Other business income 8000

Four. (1) Production of packaging materials.

Borrow: Production cost 2000

Credit: Turnover Materials - Packaging 2000 (2) Packaging materials that accompany the product** but are not separately priced.

Borrow: 2000 selling expenses

Credit: Turnover Materials - Packaging 2000

3) Packaging that accompanies the product ** and is priced separately.

Borrow: Other Operating Costs 2000

Credit: Turnover Materials - Packaging 2000V. Packaging:

Borrow: Turnover Materials - Packaging - Rental 50,000 Credit: Turnover Materials - Packaging - 50,000 in the Library

Amortization: Borrow: Other Operating Costs (Rental Packaging) 25000 Credit:

Turnover materials - packaging - amortization 25,000 Deposit loan: cash in hand (or bank deposit) 60,000 Credit: other payables 6,000

Carry-forward rent. Debit: Other payables 8000

Credit: Other business income 8000

On May 31, 2008, the debit balance of "Bank Deposit-US Dollar Account" of Company N was 1389440 yuan, (US$200,000), and the related economic operations occurred in June as follows:

1) On June 3, I borrowed 80,000 US dollars from the bank with a term of 6 months and an annual interest rate of 6%, and the exchange rate on the day was 1:.

Debit: Bank Deposit - USD Account ($80,000 * 554,360.)

Credit: Short-term borrowings - USD ($80,000 * 554,360

2) On June 10, a batch of goods were sold to overseas H company, with a loan of 50,000 US dollars, which has not been received, and the exchange rate on the day was 1:.

Debit: Accounts Receivable - USD ($50,000* 345995

Credit: 345995 of main business income

3) On June 10, 50,000 US dollars were purchased from the bank, and the bank sold US dollars at an exchange rate of 1:, and the middle exchange rate of the day was 1:

Borrow: Bank Deposit - USD Account ($50,000* 345995

Debit: Finance Fee 690

Credit: Bank Deposits 346685

Borrow: Raw materials ($150,000* 1035270

Debit: Tax Payable - VAT Payable (Input Tax).

Credit: Bank Deposits - USD Accounts ($150,000* 1035270

Credit: Bank Deposits - RMB.

Borrow: Bank Deposit - USD ($50,000*

Credit: Accounts receivable - USD ($50,000 * 344,130.)

Borrow: Finance Fee ($4000*.)

Credit: Interest Payable - USD ($4000*.)

Debit: Finance costs - Exchange difference 21,062

Credit: Bank Deposits - US Dollar Account 21 062

Bank deposits - closing foreign currency balance of the USD account = 200 000 + 80 000 + 50 000 - 150 000 + 50 000 = 230 000

Bank Deposits - RMB Balance at the End of the Period = 200 000 2 + 80 000 5 + 50 000 9 - 150 000 8 + 50 000 6 = 1 598 655

Balance at the closing exchange rate = 230,000 1 = 1,577,593

Exchange difference = 1 598 655 - 1 577 593 = 21 062

Agree to the second floor.

Enterprise balance 324000 - (2) enterprise unpaid 98000 + (3) enterprise uncollected 32000 = 258000

Bank balance 316,000 + (1) bank outstanding collection 12,800 - (4) bank outstanding payment 70,800 = 258,000

Enterprise balance 324000 - (2) unrecorded 98000 + (3) unrecorded 32000 = 258000

Bank balance 316000 + (1) unrecorded 12800 - (4) unrecorded 70800 = 258000

That is to say, whether it is the enterprise that has not been recorded or the bank has not been recorded, it will be flattened, which is what we call unaccounted accounts.

1. Listed in the cashier of the enterprise has not been received.

2. Listed as unpaid by the bank payment enterprise.

3. Listed to the bank to receive the enterprise has not received.

4. If the bank is not paid, plus the balance of the bank journal, the reconciliation table will naturally be flat.

1.Output tax = 500,000 * 17% + 100,000 * 17% = 102,000

Input VAT = 34000 + 8000 * 7% = 34560 VAT payable = 102000-34560 = 674402Profit = 500000-325000 + 100000-65000 = 210000

Month-end balance = 1560000-936000 + 210000 = 834000

1. Pay the payment and tax, and the materials are still on the way.

Borrow: 150,000 in transit

Tax Payable - VAT Payable - Input VAT 25500

Credit: Bank Deposit 175500

2. The materials are transported to the enterprise, and the price is calculated and stored according to the quantity of the materials received.

Borrow: Raw material - A material 147000

Credit: Supplies in transit 147,000

3. Reasonable loss:

Borrow: Raw material - A material 3000

Credit: 3000 for materials in transit

Less supply to make up:

Borrow: Raw material - A material 3000

Credit: 3000 for materials in transit

Compensation for the transport unit:

Debit: Accounts Payable 3510

Credit: 3000 for materials in transit

Tax Payable – VAT Payable (Input VAT Transferred Out) 510

Stolen: Debit: Accounts Payable 2808

Non-operating expenses 702

Credit: 3000 for materials in transit

Tax Payable – VAT Payable (Input VAT Transferred Out) 510

Borrow first in case of shortage: Profit or loss of property to be disposed of.

1. Reasonable loss, transfer the profit and loss of the property to be disposed of into the raw materials, and increase the unit cost of procurement 2. The supplier will transfer the profit and loss of the property to be processed to accounts payable (receivables are also available, and many of them are also receivables in actual work).

3. The transport unit shall compensate in full and transfer to other receivables, and note that the value-added tax shall also be transferred to the corresponding part 4. The insurance company agrees to compensate for the part of other receivables first, and the loss shall be used as management expenses.