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Anonymous users2024-02-11Borrow: Tradable Financial Assets - Cost 100,000
Investment income 5000
Dividends receivable 2000
Credit: Bank deposits 107,000
Debit: Bank deposit 2000
Credit: Dividends receivable 2000
Loan: Trading Financial Assets - Change in Fair Value 20,000 Credit: Gain or loss on change in fair value 20,000
Borrow: Bank deposit 72,000
Credit: Trading Financial Assets - Cost 50000
Change in fair value 15,000
Investment income 7000
Debit: Fair value change gain or loss 10,000
Credit: Investment income 10000
Debit: Fair value change gain or loss 20,000
Credit: Trading Financial Assets - Change in Fair Value 20000 Loan: Bank Deposits 36000
Investment income 18000
Credit: Trading Financial Assets - Cost 50000
Change in fair value 4000
Borrow: Investment income 20000
Credit: Fair value change gain or loss 20,000
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Anonymous users2024-02-101. Borrow: 100,000 trading financial assets
Dividends receivable 2000
Investment income 5000
Credit: Bank deposits 107,000
2. Borrow: bank deposit 2000
Credit: Dividends receivable 2000
3. Borrow: trading financial assets - fair value change profit or loss 20,000 Loan: fair value change profit or loss 20,000
4. Borrow: trading financial assets - fair value change profit or loss 30,000 Loan: fair value change profit or loss 30,000
Borrow: Bank deposit 72,000
Investment income 3000
Credit: 50,000 in trading financial assets
Trading financial assets - fair value change gain and loss 250005, debit: fair value change gain or loss 35,000
Credit: Trading Financial Assets - Fair Value Change Gain and Loss 350006, Borrow: Bank Deposits 36000
Trading financial assets - fair value change gain or loss 10,000 investment income 4,000
Credit: 50,000 in trading financial assets
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Anonymous users2024-02-09Based on the above information, the accounting entries are prepared.
As follows: 1. Sold 4,000 pieces of product A to Donghua Company, with a unit price of 200 yuan, totaling 800,000 yuan, and the output VAT tax.
$136,000, $3,000 for freight paid in advance by bank deposit, and the payment and freight have not yet been received;
Debit: Accounts receivable.
Donghua Corporation 939000
Credit: main business income.
Credit: Taxes payable.
VAT payable (output tax) 136,000
Credit: Bank deposit 3000
2. Sell 2,000 pieces of product B to Mingda Company, with a unit price of 500 yuan, totaling 1,000,000 yuan, and a value-added tax of 170,000 yuan, which is deposited in the bank;
Debit: Bank deposit 1,170,000
Credit: main business income 1,000,000
Credit: Tax Payable - VAT Payable (Output Tax) 170,000
3. Received the order of Dongfeng Company in advance and deposited it in the bank;
Debit: Bank deposit 30000
Credit: Accounts received in advance.
Dongfeng Company 30000
4. Sold 600 kilograms of excess A material to Hongguang Company, with a unit price of 100 yuan, totaling 60,000 yuan, and a value-added tax output of 10,200 yuan, and the payment has not been recovered. The book cost of this batch of materials is 80 yuan per kilogram;
Debit: Accounts receivable - Hongguang Company 70200
Credit: Other business income.
Credit: Tax Payable - VAT Payable (Output Tax) 10200
Debit: Other business costs 600*80=48000
Credit: Raw Materials--A Materials 48000
At the end of May, calculate and carry forward the cost of sales of the above two products, A and B (the unit production cost of product A).
is 150 yuan, and the unit production cost of product B is 420 yuan).
Borrow: The cost of main business is 1,440,000
Credit: Inventory goods - product A 4000*150=600000
Credit: Inventory goods--- product B 2000*420=840000
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Anonymous users2024-02-08Hello: 1. Borrow: Bank Deposits 217,503 Credit: Main Business Income.
a product 117,000
bProduct 68,900
Tax Payable - VAT Payable (Output Tax) 31,6032, Debit: Selling Expenses 2,000
Credit: Bank deposit 2,000
3. Borrow: bank deposit of 25,000
Credit: Accounts received in advance.
CP 25,000
4. Debit: 25,000 accounts receivable in advance
Accounts receivable 85,420,000
Credit: main business income.
bProduct 106,000
Tax Payable - VAT Payable (Output Tax) 4,420
5. Borrow: financial expenses 500
Credit: Bank deposit 500
6. Debit: accounts receivable.
Great Wall Corporation 30,420
Credit: 26,000 main business income
Tax Payable - VAT Payable (Output Tax) 4,420
7. Borrow: bank deposit 30,420
Credit: Accounts receivable.
Great Wall Corporation 30,420
8. Borrow: bank deposit.
Credit: Other business income.
Taxes and fees due. Borrow: Cost of main business.
Credit: raw materials.
9. Borrow: sales expenses.
Credit: Bank deposits.
10. Borrow: the cost of main business.
Credit: Inventory of goods.
11. Borrow: non-operating expenses.
Credit: Bank deposits.
12. Borrow: business tax and surcharge.
Credit: Taxes payable.
13. Borrow: bank deposits.
Credit: Non-operating income.
14. Borrow: bank deposits.
Credit: Dividends receivable.
15. Borrow: main business income.
Other business income.
Investment income. Credit: Profit for the year.
16. Borrow: the profit of the current year.
Credit: Cost of Principal Operations.
Sales tax and surcharges.
Selling expenses. Management fees.
Finance Expenses. Other business costs.
Non-operating expenses.
17. Borrow: income tax expense.
Credit: Taxes Payable - Income Tax.
18. Borrow: the profit of the year.
Credit: Income tax expense.
19. Borrow: profit distribution.
Credit: Surplus Reserve.
20. Borrow: profit distribution.
Credit: Dividends payable.
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Anonymous users2024-02-071. Borrow: bank deposit 400,000
Credit: Paid-up capital 400,000
2. Debit: accounts payable 50,000
Credit: Bank deposit 50000
3. Borrow: fixed assets 100,000
Credit: Bank deposit 100000
4. Borrow: surplus reserve 80,000
Credit: Paid-up capital 80,000
5. Debit: accounts payable 20,000
Credit: Notes payable 20000
6. Borrow: 15,000 raw materials
Credit: Bank deposit 10000
Accounts payable 5000
7. Borrow: short-term loan 20,000
Accounts payable 10000
Credit: Bank deposit 30000
Closing balance: bank deposit = 300000 + 400000-50000-100000-10000-30000 = 510000
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Anonymous users2024-02-06(1) Transfer the book value of fixed assets to liquidation.
Borrow: 1,350,000 fixed assets
Accumulated depreciation of 150,000
Credit: Fixed assets 1,500,000 (2) Disposal costs are paid.
Borrow: Fixed asset disposal 10000
Credit: Bank Deposit 10000 (3) Obtain ** income.
Borrow: Bank Deposit 1,450,000 Credit: Fixed Assets Disposal 1,450,000
4) Accrue and payable business tax.
Debit: Fixed asset disposal 72500
Credit: Tax Payable Business Tax Payable 72500
5) Net income from the disposal of fixed assets carried forward.
Borrow: 17,500 for disposal of fixed assets
Credit: Non-operating income 17,500
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Anonymous users2024-02-051.Debit: Bank deposit 468000
Credit: main business income 400,000
Tax Payable - VAT Payable - Output Tax 68000
Borrow: Bank deposit 41067
Credit: main business income 35 100
Tax Payable - VAT Payable - Output Tax 5967
2.Borrow: Long-term equity investment 9360
Credit: Goods in stock - Product B 8000
Tax payable - VAT payable - output tax 1360
3.Borrow: raw materials 300 000
Tax payable - VAT payable - input tax 51 000 Credit: Bank deposits 351 000
Debit: Accounts receivable 936 000
Credit: Income from main business 800 000
Tax payable - VAT payable - output tax 136 000 Debit: Accounts receivable 200 000
Credit: main business income 200 000
4.Tax calculation** = (30000 + 13000) (1-30%) = 61429 consumption tax payable = 61429*
Borrow: Business tax and surcharge.
Credit: Tax Payable - Excise Tax Payable.
5.Business tax: 800*3%=240,000.
Borrow: business tax and surcharge 240,000
Credit: Tax payable - Business tax payable 240,000
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Anonymous users2024-02-041. Borrow: other accounts payable 60,000
Credit: Bank deposit 60000
2. A: 4500 * (100 150) = 3000 (yuan), B: 4500 * (50 150) = 1500 (yuan).
Borrow: Raw Materials - A 203000
B 151500
Credit: Bank Deposit 454500
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Anonymous users2024-02-033. Borrow: production cost - 100,000 for product A
bProduct 150000
Credit: Raw materials - 10,000 for material A - 150,000 for material B
5.Debit: 200 cash on hand
Administrative fee 800
Credit: Other receivables 1000
6.Borrow: Bank deposit 72,000
Credit: Accounts receivable 72000
7.Borrow: manufacturing cost 6000
Management fee 1000
Credit: Accumulated depreciation 7000
8.Borrow: manufacturing cost 2000
Credit: Bank deposit 2,000
9.Borrow: Production cost - product A 35000
B product 25000
Manufacturing cost 3000
Management fee 7000
Credit: Employee remuneration payable - salary 70,000
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Anonymous users2024-02-02Borrow: Investment real estate - cost 1000
Credit: Bank Deposit Accounts Payable 1000
Debit: Bank Deposits Accounts Receivable 40
Credit: Other business income 40
Borrow: Investment Real Estate - Change in Fair Value 40
Credit: Fair Value Gain or Loss 40 Loan: Fair Value Gain or Loss 20
Credit: Investment Real Estate - Change in Fair Value 20
Debit: Bank deposit 1060
Credit: Other business income 1060
Borrow: Other operating costs 1000
Fair value change gain or loss 20
Credit: Investment Real Estate - Cost 1000 - Change in fair value 20
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Anonymous users2024-02-011. Borrow: 400,000 fixed assets
Tax payable - VAT payable - input tax 68000 credit: bank deposit 468000
2. Borrow: main business income of 30,000
Tax payable - VAT payable - output tax 5100 credit: bank deposit 35100
Borrow: Inventory of goods.
Credit: Cost of Principal Operations.
3. Borrow: 1700 projects under construction
Credit: Tax Payable - VAT Payable - Input Tax Transferred Out 1700 Borrow: Raw Materials - B 850
Credit: Tax Payable - VAT Payable - Input VAT 850
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Anonymous users2024-01-311 January 2009.
Borrow: 1000 for investment housing
Credit: Bank deposit 1000
Debit: Bank deposit 40
Credit: Investment income 40
31 December 2009.
Borrow: Investment Property - Change in Fair Value 40
Credit: Fair value change gain or loss 40
Debit: Fair value change gain or loss 40
Credit: Investment income 41-12-2010.
Borrow: Investment Property - Change in Fair Value 20
Credit: Fair Value Gain or Loss 20
Debit: Fair Value Gain or Loss 20
Credit: Investment income January 1, 202011.
Borrow: Bank Deposits 1060 Credit: Investment Real Estate - Cost 1000 - Change in Fair Value 60
Lin Qiao Cave stove trees are overgrown and become woods. >>>More
Note: The square of b below is expressed as b*b
In the same way, we get be*be=(a*a+c*c) 2-b*b 4 2 formula cf*cf=(a*a+b*b) 2-c*c 4 3 formula. >>>More
The heat emitted by sand is the same as the heat absorbed by water, and the mixing temperature is less than 30 The same heat absorption and heat is the same, and the specific heat of water is larger, that is to say, the heat absorbed by one degree of elevation is more than the heat emitted by sand. If the water is not mixed, the heat absorbed by the water from 20 degrees to 30 degrees is completely provided by the sand, and the sand must be reduced from 40 degrees to below 30 degrees, so the mixing temperature must be lower than 30 degrees. >>>More
1. better take
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Suppose A and B are starting points A and B, the first meeting is at C, and the second meeting is at D. Make the diameter EF so that the distance between d and f is 60 and the distance between b and f is 20. Because when A walked 60 during the first meeting, and A and B walked a semicircle together, it can be seen that before the second meeting, the semicircle EDF was the last part of the road A and B took, and the distance A walked was 60. >>>More