Intermediate Financial Accounting Accounting Entries, Income Class, Solver!!

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Borrow: Bank Deposit 150,000 Loan: Short-term Borrowing: 150,000

2.Borrow: cash in hand 1000 Credit: bank deposit 1000

3.Borrow: Other receivables - Zhang Li 1200 Credit: cash in hand 1200

4 Loan: Raw materials 25,000 Credit: Bank deposits 20,000 Credit: Accounts payable 5,000

5. Borrow: fixed assets 180,000 Credit: bank deposits 180,000

6 Borrow: Accounts Payable 32000 Credit: Bank Deposit 32000

7. Borrow: bank deposit 120,000 Credit: accounts receivable 120,000

8. Borrow: short-term loan 200,000 Loan: bank deposit 200,000

9. Borrow: paid-in capital 80,000 Loan: bank deposit 80,000

10 Borrow: Administrative expenses 1000 Credit: cash in hand 200 Credit: Other receivables - Zhang Li 1200

Borrow: cash in hand 6,000 Bank deposits 500,000 Fixed assets 800,000 Credit: paid-in capital.

Borrow: Bank deposit 200,000 Loan: Long-term loan 200,000

Borrow: 50,000 for raw materials Credit: 50,000 for bank deposits

Borrow: Raw Materials 20,000 Credit: Accounts Payable 20,000

Borrow: cash in hand 1000 Credit: bank deposit 1000

6 Other receivables - Wang Ping 5000 Credit: cash in hand 5000

Debit: Accounts receivable 117,000

Credit: main business income 100,000

Tax payable - VAT (output) 17000

Borrow: The cost of main business is 50,000

Credit: 50,000 goods in stock

At the end of the month, it was confirmed that an estimated 1,000 pieces would be returned.

Borrow: main business income (5000*20*20%) 20000 loan: main business cost 10000

Projected Liabilities - Projected Returns 10000

Payment received Loan: Silver 117,000 Loan: 117,000 Actual return of 800 pieces.

Borrow: Inventory goods (800*10) 8000

Tax payable - increase (sales) (800*20*.)

Cost of main business (200*10) 2000

Projected Liabilities - Projected Returns 10000

Credit: Bank Deposit (800*20*18720

Main business income (200*20) 4000

Step 1: Make accounts according to normal sales at the time of sales, and reverse revenue and costs according to the estimated return ratio at the end of the month Step 2: recover the payment.

Step 3: The actual return is based on the actual return of the goods into the warehouse, the VAT reversal of the actual return, the return is less than the estimated difference to make up the cost, the actual return of the payment + tax to the bank deposit or payable, and the return is confirmed to be less than the estimated income.

That's about the process.

Borrow: asset impairment loss of 5000

Credit: Provision for bad debts 5000

Debit: Bad debt provision 5000

Borrow: asset impairment loss 1000

Credit: Accounts receivable - A unit 5000

Credit: Accounts Receivable - Unit B 1000

Borrow: asset impairment loss 7000

Credit: Bad debt provision 7000

Borrow: asset impairment loss 1000

Credit: Bank deposit 1000

Borrow: asset impairment loss of 3000

Credit: Bad debt provision 3000

Debit: Bad debt provision 1000

Credit: asset impairment loss 1000

1. Borrow: asset impairment loss of 5,000 yuan.

Credit: Provision for bad debts of 5,000 yuan.

2. Borrow: 6,000 yuan for bad debts.

Credit: accounts receivable - 5,000 yuan for unit A.

Credit: accounts receivable - unit B 1000 yuan.

3. Borrow: asset impairment loss of 8,000 yuan.

Credit: Bad debt provision of 8,000 yuan.

4. Borrow: bank deposit of 1,000 yuan.

Credit: accounts receivable - unit B 1000 yuan.

Debit: accounts receivable - unit B 1000 yuan.

Credit: Bad debt provision of 1,000 yuan.

5. Borrow: asset impairment loss of 2,000 yuan.

Credit: Bad debt provision of 2,000 yuan.

6. Borrow: 1,000 yuan for bad debts.

Credit: asset impairment loss of 1,000 yuan.

First of all; When issuing a recognition of income, (1) in the case of a general taxpayer. The main business is paid VAT debit: accounts receivable bank deposit credit:

Main business income Tax payable - VAT (output tax) (2) If the main business is not VAT, the tax should be accrued first1, when accruing: borrow: business tax and additional loan:

Taxes payable - business tax payable Credit: Taxes payable - Urban construction tax payable Credit: Taxes payable - Education surcharge When revenue is recognized:

Borrow: Accounts Receivable Bank Deposit Credit: Main Business Income 2, When Paid:

Borrow: Taxes payable - Business tax payable Borrow: Taxes payable - Urban construction tax payable Borrow:

Taxes payable – Education surcharge: bank deposits.

Sift. Flushed.

There is a neurology department in Xinjiang.

1) Purchase a piece of equipment that does not need to be installed, the invoice indicates that the equipment price is 50,000 yuan, VAT 8500, transportation fee 2300, the payment and freight are paid by bank deposit, and the purchased equipment is put into use on the day of purchase.

Debit: Fixed assets 50000 + 2300 * (1-7%) = 52139

Tax payable - VAT payable (input tax) 8500 + 2300 * 7% = 8661

Credit: Bank Deposit 60800

2) Purchase a piece of equipment that needs to be installed, and the invoice indicates that the equipment price is 70,000 yuan and the value-added tax is 11,900 yuan. When purchasing the equipment, a bank draft with an amount of 90,000 yuan was handed over to the seller; A cheque was also issued to pay the transport fee of 3,000 to the transport department. The purchased equipment was installed as soon as it was received.

During the installation process, the cost of raw materials is 1000, and the wage cost should be borne 2280Installed and delivered.

Borrowed at the time of purchase: 70,000 + 3,000 * (1-7%) = 72,790 for construction in progress

Tax payable - VAT payable 11900 + 3000 * 7% = 12110

Accounts receivable 11100

Credit: Funds in Other Currencies - Bank Draft 90000

Bank deposit 3000

When receiving raw materials.

Borrow: 1000 for construction in progress

Credit: Raw materials 1000

When you bear the cost of wages.

Borrow: Construction in progress 2280

Credit: Employee compensation payable 2280

When the installation is completed and delivered.

Debit: Fixed assets 76070

Credit: Construction in progress 72790 + 1000 + 2280 = 76070

3) Company A needs to reach an investment agreement with Company B due to business development, and the agreement stipulates that Company B invests a real estate in Company A as an investment, and the contract stipulates that the value of the property is 5,800,000 yuan, which can be converted into equity with a par value of 1 yuan per share and a number of 5 million shares** according to the agreement. A total of 6,000 transfer fees and other fees are paid in the process of handling the transfer of real estate, which are paid by bank deposit.

Debit: Fixed assets 5800000 + 6000 = 5806000

Credit: Long-term equity investment 1*500*1000=50000000

Bank deposit 6000

Investment income 800000

1。When sold.

Debit accounts receivable 2,340,000

Credit: Main business income 2000000

Tax payable – VAT payable 340000

Borrowing the cost of main business 1,600,000

Credit Inventory 1600000

At the end of the month, an estimated liability of 80,000 is recognized

Borrowing main business income 400,000

The cost of the main business is 320,000

Projected liabilities of 80,000

When it is actually returned.

Borrow 320000 items in stock

Projected liabilities of 80,000

Tax Payable – VAT payable.

Credit bank deposits.

Two. 1。Debit notes receivable 292500

Credit: Main business income 250,000

Tax payable – VAT 42500 is due

Borrowing the cost of main business 150,000

Credit 150,000 items in stock

2。Borrow production cost 1,345,000

Manufacturing cost 269000

Administrative expenses 484200

Credit Employee Compensation Payable - Salary 1,560,000

Medicare 156000

Pension Insurance 187200

Unemployment Insurance 31200

Housing Provident Fund 163800

3。Borrow 10000 for sales fees

Credit bank deposit 10000

4。Borrow capital reserve 1000000

Credit share capital 1,000,000

5。Credit business tax and surcharge 1700

Credit Tax Payable - Urban Construction Tax Payable 1190

Additional 510 is due for education fees

6。Borrow 10000 for administrative fees

Credit Accumulated amortization of 10,000

7. Accounts receivable 60,000

Credit Notes receivable 60,000

8 borrow management fee 8000

Credit Bank Deposit 8000

9. Taxes payable - VAT payable 17,000

Urban construction tax 1190 is due

Additional 510 is due for education fees

Credit bank deposit 18700

10。Borrowing main business income 1850000

Profit for the year 93900

Credit: Cost of main business 1,430,000

Administrative expenses 502200

Selling fee 10000

Sales tax and surcharge 1700

If there is experience in sales with return conditions to confirm the return rate, you can do sales at that time, if not, then wait until the return period to recognize the revenue, and the practice of these questions is.

On January 1, debit: accounts receivable 2.34 million.

Credit: main business income of 2 million.

Tax payable - VAT payable (output tax) 340,000 borrowing: main business cost 1.6 million.

Credit: 1.6 million goods in stock.

On January 31, it was confirmed that the estimated sales returned 800 pieces and debited at 20%: main business income 800 * 500 = 400,000 loan: main business cost 800 * 400 = 320,000 estimated liabilities 80,000 (squeezed).

The second major question: 1 Borrow: notes receivable 292500

Credit: Income from Main Business - AU Kkyid

January 1st.

Debit accounts receivable 2,340,000

Credit: Main business income 2000000

Tax payable - VAT payable (output tax) 340,000 debit: main business cost 160,000

Credit: 160,000 goods in stock

Payment will be received by February 1.

Borrow: Bank deposit 2,340,000

Credit: Accounts receivable 2,340,000

In the event of a return on June 30.

Borrowing main business income 400,000

Tax payable - VAT payable (output tax) 68000 Credit: Bank deposit 468000

2. (1) Borrow: notes receivable 292500

Credit: Main business income 250,000

Tax payable - VAT payable (output tax) 42,500 borrowed: cost of main business 150,000

Credit 150,000 items in stock

2) Borrow: production cost 1,345,000 (1,000,000 yuan * (10% + 2% + 12% + 10,000 yuan)

Manufacturing cost 269000

Administrative expenses 484200

Credit: Employee remuneration payable - salary 1,560,000 Social insurance premiums 374,400 (1.56 million yuan * (10% + 2% + 12%)) Housing provident fund 163,800 (1.56 million yuan * (3) Borrow: sales expenses 10,000

Credit bank deposit 10000

4) Borrow: capital reserve 1,000,000

Credit share capital 1,000,000

5) Borrow: business tax and surcharge 1700

Credit: Taxes payable - urban construction fee payable 1190 - education surcharge payable 510

6) Borrow: 10,000 for management expenses

Credit Accumulated amortization of 10,000

7. Accounts receivable 60,000

Credit Notes receivable 60,000

8 borrow management fee 8000

Borrow; Bank deposit 8000

9) Borrow: tax payable - VAT payable 17000 - urban construction fee payable 1190

An education surcharge of 510 is due

Credit bank deposit 18700

The percentage of completion method is a bit troublesome, so let's occupy the building first and then code it.

Unit: 10,000 yuan.

December 31, 20 7.

Borrowed construction - contract cost 45 000

Credit bank deposit 45 000 (should actually write raw materials, salaries payable to employees, mechanical work, etc.).

Register the contract price that has already been settled.

Debit Accounts receivable 40000

Credit Project Settlement 40000

Record the contract price actually received.

Borrow bank deposit 36000

Credit Accounts receivable 36,000

Confirm the contract income and expenses for the current year and register them.

Completion progress in 2007.

45,000 (45,000+45,000) 100 = 50% revenue to be recognized in 2007.

80,000 + 2,000) 50% = 41,000 borrowing the cost of main business 45,000

Credit: Main business income of 41,000

Construction - Contract gross profit of 4000

At the same time, since it is expected that a total of 45,000 + 45,000 = 90,000 will occur, which is greater than the contract price of 82,000, to recognize the impairment, the amount that should be recognized in the current period is (90,000-82,000) 50% = 40002007 part has been reflected in the contract gross profit credit, and the remaining part borrows asset impairment loss of 4,000

Credit Provision for decline in value of inventories 4000

September 6, 20 8.

Borrowed Engineering Construction - Contract Cost 44000

Credit Bank deposit 44000 (should actually write raw materials, payable employee salaries, mechanical work, etc.).

The project price settled in the current period.

Debit Accounts receivable 42000

Credit Project Settlement 42000

Contract payments actually received during the period.

Borrow 40000 bank deposits

Credit accounts receivable 40,000

The cost of borrowing the main business is 44,000

Credit: Main business income of 41,000

Engineering Construction - Contract Gross Profit 3000

Borrow 4000 for decline in value of inventories

The cost of the main business is 3000

Asset impairment loss of 1000

Borrowing project settlement 82000

Construction - Contract gross profit 7000

Credit Project Construction - Contract Cost 89000

November 12, 20 8.

Borrow bank deposit 400

Credit Accounts receivable 400

Borrow bank deposit 250

Credit Non-operating income 250

OK Exhausted.