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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.

1 borrow; Raw material 20000

Tax Payable - VAT Payable (Input Tax) 3400

Borrow; Bank deposit 15000

Accounts payable 8400

2.Borrow; Production cost 35000

Borrow; Raw material 35000

3.Borrow; Fixed assets 29000

Borrow; Bank deposit 29000

4.Borrow; Bank deposit 80000

Borrow; Paid-up capital 80000

Borrow; Bank deposit 6000

Borrow; Accounts receivable 6000

5.Borrow; Production cost 23800

5800 for administrative expenses

Borrow; Wages payable 29600

6.Borrow; Cash 30600

Borrow; Bank deposit 30600

7.Borrow; Wages payable 29600

Borrow; Cash 29600

8.Borrow; Administrative fee 500

Borrow; Cash 500

9.Borrow; Accounts payable 4500

Tax payable - VAT 3000 not paid

Borrow; Bank deposit 7500

10.Borrow; Item 59800 in stock

Borrow; Production cost 59800

11.Borrow; Administrative Fee 2300

Borrow; Accumulated depreciation 2300

12.Borrow bank deposit 60000

Accounts receivable 16050

Borrow; The main business income is 65000

Tax Payable - VAT Payable (Output Tax) 1105013Borrow; The cost of main business is 33500

Borrow; 33500 items in stock

14.Borrow; Principal business tax and surcharge 4800

Borrow; Taxes payable - urban construction and maintenance tax payable 480015Borrow; Administrative Fee 5180

Operating expenses 6220

Finance Fee 1200

Borrow; Bank deposit 12600

16.Borrow; Cash 900

Borrow; Non-operating income 900

Borrow; Non-operating expenses 800

Borrow; Cash 800

17.Borrow; Income tax 1400

Borrow; Tax Payable – Income Tax Payable 1400

18.Borrow; Short-term borrowing 30000

Long-term borrowing 20000

Borrow; Bank deposit 50000

19.Borrow; Profit for the year 61700

Borrow; No cost of main business 33500

Principal business tax and surcharge 4800

Non-operating expenses 800

Operating expenses 6220

Finance Fee 1200

Administrative expenses 13780

Income tax 1400

Borrow; Non-operating income 900

The main business income is 65000

Borrow; Profit for the year 65900

(1) On April 2, the first machine tool factory of the account opening unit applied for a short-term loan of 200,000 yuan, which was approved by the credit department and issued on this day to transfer the deposit account of the factory.

Borrow: short-term loan - 200,000 for the first machine tool factory

Credit: demand deposit - 200,000 for the first machine tool factory

2) On April 6, the short-term loan of 150,000 yuan of the textile factory of the city where the account was opened expired, and the funds in the account of the unit were paid without money, and the bank transferred it to the overdue loan account of the unit according to the regulations.

Borrow: Overdue loan - City Textile Mill 150,000

Credit: Short-term loan - 150,000 for the city textile mill

3) On April 7, a garment factory of the account opening unit returned a short-term loan of 100,000 yuan borrowed on February 7, with a monthly interest rate of 6, which was paid from its deposit account together with the loan interest.

Borrow: demand loan - a garment factory 101200

Credit: Interest income - short-term loan interest income 100,000 * 6 * 2 = 1,200

Short-term loan - 100,000 for a garment factory

4) On April 10, the first department store of the account opening unit applied for discounting with the acceptance draft of the same city bank, the amount of the draft was 200,000 yuan, and the maturity date of the bill of exchange was July 4, which was accepted after examination and approval by the credit department. (The monthly discount rate is 5).

days, 200000*84*5 30=2800

Debit: Discount --- bank acceptance bill account 200000

Demand deposit--- First Department Store 197200

Credit: Interest Income--- Discount Interest Income 2800

5) On April 15, the acceptance bank recovered the discounted amount of 35,000 yuan of bank acceptance bills transferred back by the same city construction bank.

Debit: 35000 deposited with the interbank bank

Credit: Discount 35000

3. A commercial bank prepares accounting entries for the following operations.

1) Deposit 100,000 yuan in cash to ** bank.

Debit: Deposit** bank money 100,000

Credit: Cash 100000

2) Borrow 1 million yuan from ** bank.

Debit: Deposit** bank funds of 1,000,000

Credit: Borrow 100,000 from **bank

3) Return the funds borrowed from ** bank of 1 million yuan and the loan interest of 20,000 yuan.

Borrow: Borrow 1000000 from **bank

Current expenditures of financial enterprises 20,000

Credit: Deposit** bank money 1,020,000

4) Loan 600,000 yuan to Bank D in the same city.

Debit: Deposit** bank funds 600,000

Credit: Peer Lending --D Bank 600,000

5) Borrowed 900,000 yuan from Bank B in the same city.

Debit: Deposit** bank money 900,000

Credit: Peer Lending - Bank B 900000

1) Borrow: 200 management fees

Credit: Cash on hand 200

2) Borrow: cash in hand 10,000

Credit: Bank deposit 10000

3) Borrow: bank deposit 685000

Credit: Paid-in capital 685,000

4) Borrow: raw materials.

Tax Payable - VAT Payable.

Credit: Bank Deposit 500005), Loan: Bank Deposit 99600

Credit: Accounts receivable--- Dafa 99600

6) Borrow: inventory goods - CD-ROMs.

The tax payable --- VAT (input tax).

Credit: Accounts Payable - Schmidt 8000

7) Borrow: Management Expenses - Business Entertainment 12000 Credit: Bank Deposits 120008), Borrow:

Selling expenses 1800 cash in hand 200 credit: other receivables 20009), debit: production costs --A4 paper 50000 credit:

1 Borrow: sales expenses - advertising expenses 5000, credit: bank deposits 5000

2 Borrow: materials in transit - 30 000 for material A, 34 000 for material B

Debit: Tax Payable - VAT Payable (Input Tax) 10880

Credit: Accounts payable 74880

3 (1) Allocation of freight:

aMaterial = 2800 (30+40)x30=1200

b material = 2800 (30 + 40) x 40 = 1600

Borrow: materials in transit - material A 1200, material B 1600

2) At the end of the month, the materials arrive and are inspected in the warehouse.

Borrow: raw material - a material 31200, - b material 35600

4 Borrow: other receivables - Luo Limin 1 000, credit: cash in hand 1000

5 Credit: Accounts receivable 46,800, Credit: operating income 40,000, Credit: tax payable - VAT payable (output tax) 6,800

6 Borrow: production cost - 18 000 yuan for product A, 16 000 yuan for product B, borrow: 7 000 yuan for manufacturing expenses, 5 000 yuan for management expenses, and 46 000 yuan for employee remuneration payable

7 Loan: Bank deposit 58,500, Credit: operating income 50,000, Credit: tax payable - VAT payable (output tax) 8,500

9 Borrow: 600 for management expenses, 600 for bank deposits

10 Borrow: manufacturing expenses 5,200, credit: accumulated depreciation 5,200

11 Borrow: Inventory goods - 35,000 for product A, 45,000 for product B

Credit: Production cost - 35 000 for product A, 45 000 for product B

12 Borrow: operating costs 44,000, credit: inventory goods - product A 24,000, - product B 20,000

13 (1) Credit: Profit and loss of property to be disposed of: Raw materials 1120, Credit: Tax Payable - VAT Payable (Input Tax Transfer) Note: It is incorrect that the input tax is not mentioned in the question).

2) Borrow: Non-operating expenses - extraordinary losses Credit: Profit or loss of property to be disposed of.

14 (1) Borrow: operating income 90,000, credit: profit of the year 90,000

2) Borrow: profit for the year 59,720, credit: sales expenses 5,000, management expenses 5,600, operating costs 48,000, non-operating expenses 1,120

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