An accounting exercise in a book, a question in an accounting book

Material cost variances are savings margins when credited.

The material cost difference rate of the current period = (the cost difference of the materials in the beginning of the period + the cost difference of the materials in the current period) (the planned cost of the materials in the opening balance + the planned cost of the materials in the current period) * 100%.

Difference rate = (-17000-10000) (1000000+1700000) = -1%.

The actual cost of raw materials on May 31 = (1000000 + 1700000-1200000) + 1% * (1000000 + 1700000-1200000) = 1 485 000

The planned cost of raw materials on May 31 is 1000000 + 1700000-1200000 1500000

In May, the difference in the apportionment of materials issued was 17000+(1700000-1690000) 1000000+17000000) 1200000 12000

On May 31, the material cost difference was 17000+(1700000-1690000) 12000 15000

The actual cost of raw materials on May 31 is 1500000-15000 1485000

The remuneration payable to employees is a liability account, which is debited when it is written off; Accumulated depreciation is a provision account for the asset class, and the opposite is the opposite of the asset class account, and the increase should be on the credit side.

In fact, the two entries above are merged together, that is:

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

It is equivalent to the depreciation of the car used for management, but because the car is for the personal use of the manager, it must be transitioned by paying the remuneration of employees.

The front is the accrued ent, the back is the used entries, and the accumulated depreciation is a deduction account, which is in the opposite direction to the main account.

Accounting basic identity: assets = liabilities + owners' equity.

Accumulated depreciation is an asset class account, but the asset class allowance account, credit increases, depreciation loss is not exactly the decrease in assets.

Employee compensation payable is a liability account with a decrease in debits.

The company provides a car for the deputy general manager free of charge, which should be a kind of welfare and included in the remuneration of employees.

Provision for depreciation entries:

Borrow: Employee remuneration payable.

Credit: Accumulated depreciation.

Borrow: Administrative expenses.

Credit: Employee Compensation Payable.

You write the entry yourself, and the answer comes out, the entry is too long, and the specific answer is as follows:

1. D 1000 + 5000 = 6000 yuan;

2. The amount of inventory goods in B is 3,000 yuan;

3. c management expenses 700 + 1000 + 1400 = 3100 yuan;

4. The amount of inventory goods in B is 3,000 yuan;

5. D 500 + (55000-16000) = 39500 yuan;