After the brokerage business occurs, what kinds of accounting entries can generally be prepared?

1. After the occurrence of economic business, there are generally four types of accounting entries that can be prepared. They are a receipt voucher, a payment voucher, a transfer voucher and a kind of other voucher (called accounting voucher).

2. The entries of the receipt voucher are:

Borrow: Bank deposit.

Credit: Accounts receivable.

3. The entries of the payment voucher are:

Debit: Accounts payable.

Credit: Bank deposits.

4. The entries of the transfer voucher are:

Borrow: Administrative Expenses - Depreciation Expenses.

Credit: Accumulated depreciation.

5. If you do not divide the receipt voucher, payment voucher and transfer voucher, you can use the accounting voucher instead.

Key takeaway: borrow more and borrow more.

Compound accounting entries refer to accounting entries in which one loan is borrowed for multiple loans, one loan is borrowed for multiple loans, or multiple loans are borrowed for multiple loans. Compound entries can also be broken down into multiple simple entries (i.e., one debit and one loan), but they will increase the bookkeeping effort and reduce the efficiency of bookkeeping. Because the correspondence between the accounting accounts of the compound accounting entries of multiple loans and loans is not clear enough, the use of compound accounting entries of multiple loans and loans should be avoided as much as possible.

Therefore, it is okay to borrow more and borrow more, but try to avoid using it if there are drawbacks.

Simple accounting entries refer to accounting entries that only involve the debit side of one account and the credit side of another account, i.e., the accounting entries of one debit and one credit; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts (excluding two), i.e., accounting entries for one loan for multiple loans, one loan for multiple loans, or multiple loans for multiple loans. Hope it helps.

Answer: a

In order to clearly reflect the correspondence between accounts, it is generally not necessary to prepare accounting entries for multi-borrowing bureaus and over-lending of potatoes.

1) Borrow: notes receivable.

Company B 70200, Credit: Operating Income.

60000, credit: tax payable.

VAT payable (pin) 10200

2) Borrow: bank deposit 70200, credit: notes receivable - Company B 70200

2) 1. Borrow: accounts receivable.

Customer B: 23400x(1-10%)=21060

Credit: Operating income 20,000 x (1-10%) = 18,000

Credit: Tax payable - VAT payable (sales) 3400x (1-10%) 3060

2. Sales: Loan: Accounts Receivable - 46800 for M Company, Credit: Operating Income 40000, Credit: Tax Payable - VAT Payable (Pin) 6800

Receipts: Debit: Bank deposits 46800x (1-1%) = 46332, Debit: financial expenses.

46800x1%=468, credit: accounts receivable - M company 46800

Year-end: borrow: asset impairment loss.

4000, credit: bad debt provision.

In 2014, it occurred: debit: bad debt provision 5000, credit: accounts receivable 5000

At the end of 2014: borrow: asset impairment loss 130,000 x 4% + 1,000 = 6,200, credit: bad debt provision 6,200

In 2015, it occurred: borrow: bad debt provision 2000, credit: accounts receivable 2000

In 2015, it was recovered: borrowed: bank deposits 1600, credit: accounts receivable 1600

At the same time: debit: accounts receivable 1600, credit: bad debt provision 1600

At the end of 2015: borrow: bad debt provision 4800-(90000x4%) = 1200, credit: asset impairment loss 1200

At the end of 2016: asset impairment loss 120,000x4%-3,600=1,200, credit: bad debt provision 1,200

1. Borrow: 50,000 fixed assets

Credit: Paid-up capital 50,000

2. Borrow: 45,000 fixed assets disposal

Accumulated depreciation 55000

Credit: fixed assets 100,000

3. Borrow: fixed assets 63,000

Credit: bank deposit 63000

4. Borrow: 55,000 fixed assets are disposed of

Accumulated depreciation 20,000

Provision for impairment of fixed assets is 5000

Credit: Fixed assets 80,000

Debit: Other receivables 20,000

Credit: Fixed assets disposal 20,000