Please advise on accounting questions, please ask for accounting 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.

The accounting problem is not only to make the accounts flat, but also to reflect the real expenses;

So I recommend you.

1. First of all, make a voucher for account adjustment, and transfer the 2,000 yuan electricity bill advanced last month;

Summary: Adjustment, voucher number 4-2011, advance payment of electricity bills of XX Engineering Company.

Debit: Other Receivables: XX Engineering Company 2000;

Borrow: Management Fee - Utility - 2000;

2. Summary: Cash check to pay for the project, cash xx (because you didn't get the cash back), deduct the electricity bill advanced last month.

Debit: Accounts payable (construction in progress, fixed assets) 30,000, credit: bank deposits 28,000

Credit: Other Receivables: XX Engineering Company 2000;

Note: The reason why the negative management expenses are debited is to indicate that the expenses should not be incurred, and after being offset in red, the total amount of expenses does not include the amount of the transaction. In other words: there is no amount of the transaction in the total, because it did not happen.

Some people may use blue words to directly credit the credit, so that both the borrower and the lender have an additional transaction that has not occurred. This is untrue.

1. Choose 1

Under the new standard, at the commencement date of the lease term, the lessee shall record the lesser of the fair value of the leased asset and the present value of the minimum lease payment as the leased asset at the lease commencement date. The initial direct expenses incurred by the lessee in the process of lease negotiation and signing of the lease contract that can be attributed to the lease project such as handling fees, attorney fees, travel expenses, amortization expenses, stamp duty, etc., shall be included in the value of the leased assets. Because the lease contract stipulates that the ownership of the equipment belongs to Company A at the end of the lease period, depreciation should be calculated on a 10-year basis.

The annual depreciation of fixed assets (680 20 20 4) 100,000 yuan) 2, choose 2

The capitalized amount of borrowing interest expense is 2000*6%-500*2%-3=1.07 million yuan (10,000 yuan).

You can take a look at the Zhengbao platform, it may be helpful.

Choice 72 for the first question. 4 Question 2 120 True or false.

Facts: Company A is a general VAT taxpayer and had the following economic operations in September 2013.

1) On the 3rd, 1,000 kilograms of A material was purchased, the purchase price was 60,000 yuan, the value-added tax was 10,200 yuan, and the freight was 1,000 yuan.

The amount has been deposited in a bank.

Pay. Borrow: 60000+1000 materials in transit

Tax Payable - VAT Payable.

input tax) 10200

Credit: Bank deposits 71200

2) On the 8th, the buyer of 1,000 kilograms of material B, the purchase price was 80,000 yuan, the value-added tax was 13,600 yuan, and the transportation and miscellaneous expenses were 1,800 yuan.

Among them, the freight is 1400 yuan), the loading and unloading handling fee is 100 yuan, and the selection and finishing fee is 300 yuan, and the payment has been paid by bank deposit.

3) On the 20th, we purchased 500 kg of material A from Samsung, with a purchase price of 300 yuan per kilogram and a value-added tax of 25,500 yuan;

400 kg of B material, the purchase price per kilogram is 400 yuan, and the value-added tax is 27,200 yuan; The common freight is 1,800 yuan, and the freight is allocated by weight, and the payment is not paid.

4) On the 30th, the above-mentioned purchased materials have been inspected and recorded in the warehouse according to the actual purchase cost.

3.Request. 1) Prepare accounting entries according to the above procurement operations.

2) Calculate the unit purchase cost of each batch of purchased materials.

1. According to the above procurement business, the accounting entries are prepared as follows:

1) When purchasing material A on the 3rd, because the goods were not put into storage:

Borrow: Material in transit - Material A 61000

VAT payable - input VAT 10200

Credit: Bank deposits 71200

2) When purchasing material B on the 8th:

Borrow: In-transit materials - B material 81800

VAT payable - input VAT 13600

Credit: Bank Deposit 95400

3) When purchasing materials from Samsung on the 20th:

Borrow: Material in transit - Material A 151000

Goods in transit - B material 160800

VAT payable - input VAT 52700

Credit: Accounts Payable - Samsung 364500

4) 30 days when all the purchased materials are inspected into the warehouse:

Borrow: Inventory Commodity - A Material 212000

B material 242600

Credit: Materials in transit-A materials 212000

B material 242600

2.Calculate the unit price of purchased materials for each batch:

3. The unit price of a material = 61,000 yuan 1,000 kg = 61 yuan kg.

8th B material unit price: 81800 yuan 1000 kg = yuan kg.

20th A material unit price: 300 + (1800 * 5 9) 500 = 302 yuan kg.

20th B material unit price: 400 + (1800 * 5 9) 400 = 402 yuan kg.

Why is it said that the current amount of the account is dynamic data, while the closing balance and opening balance are static data?

Statistically, the amount incurred in the current period is called the period indicator; The closing balance and the opening balance are called point-in-time indicators.

Dynamic data, that is, the period indicator is the accumulation of changes that occur in a certain period, and changes with the extension of time in a period, so it is called dynamic data; Static data is also a point-in-time indicator, which is the situation at a certain point in time of a certain phenomenon, and without a certain point in time, the concept of this indicator loses its meaning. That's why it's called static data.

For example, the monthly sales revenue is the result of October 1 31 accumulation; The closing balance of monetary funds in October is the actual number of monetary funds at the end of work on October 31 (theoretically), and it is not the closing balance when it leaves this point.

So? Do you understand?

1.To 2.False 3To 4False 5False 6To 7False 8To 9 against 10Wrong.

11.False 12False 13To 14False 15Wrong 16 to 17Wrong 18 Wrong 19False 20Right.

1 to 2 False.

3 True 4 False. 5 wrong, 6 wrong.

7 False and 8 True. 9 to 10 false.

11 wrong 12

Half of this 12 is related to the month.

The way in which depreciation and amortization of fixed assets and intangible assets is carried out is different, especially in the calculation of time.

To put it simply: fixed assets are increased in the current month, depreciation is not mentioned in the current month, and depreciation is still mentioned in the current month if it decreases in the current month.

Intangible assets are increased in the current month, depreciation is provided in the current month, and depreciation is stopped in the current month if it decreases in the current month.

Therefore, the depreciation month of the year is different for the fixed assets and intangible assets that are used at the same time, and the intangible assets will have an extra month.

Then he started in March, so one is 10 months and one is 9 months.

The time for depreciation of fixed assets in Company D is 9 months (accrued in the next month of investment), so multiply 9 12;

The time for amortization of intangible assets in Company D is 10 months (amortization begins in the month of investment), so multiply by 10 12.

Looking at when it starts to depreciate or amortize, fixed assets are increased in the current month and accrued in the next month. Intangible assets are amortized at the beginning of the month when they are increased in the current month.

I'll just tell you what you might not be doing right.

1.You're doing it right. It may be that the question is wrong.

Because there is only undistributed profit in the profit distribution. The net profit is extrapolated, and the uncovered losses are not included.

If you understand a certain subject he said as just one subject, and you think that one subject has more than one record, and the debit and credit correspond to each other, and the corresponding account is not over-recorded, so it must be uneven.

One: Because the bookkeeping is based on the recovery of the prophet, it is based on the receipt and payment.

Two: You can just look at the structure of this year's profit account and the structure of the profit distribution account!

Third, although the account is wrong, the direction is correct, and the left and right sides of the account are still equal1