Ask you an accounting question, please teach you an accounting question

1.Borrow: Funds in Other Currencies - Bank Draft Deposits 140,000 Credit: Bank Deposits 140,000

2.Borrow: raw materials 115,000

Tax Payable - VAT Payable (Input Tax) 19550 Credit: Funds in Other Currency - Deposits in Bank Drafts 1345503Debit: Bank deposit 5450

Credit: Funds in Other Currencies - Bank Draft Deposits 5450

The accounting entries are as follows.

1.Borrow: Funds in other currencies - bank draft 140,000 Credit: Bank deposit 140,000

2.Borrow: raw materials 115,000

Tax Payable - Tax Increase Payable (Input) 19550

Credit: Funds in Other Currencies - Bank Draft 134550

3.Debit: Bank deposit 5450

Credit: Funds in Other Currencies - Bank Draft 5450

Is it asking about accounting entries?

1.Borrow: Funds in other currencies - bank draft 140,000 Credit: Bank deposit 140,000

2.Borrow: raw materials 115,000

Tax Payable-Increase-Input 19550

Credit: Notes payable 134550

3.Debit: Note payable 134550

Bank deposit 5450

Credit: Funds in Other Currencies - Bank Draft 140,000

The output is 100 * 13% = 130,000 yuan, the input is 50,000 yuan, and the payable is 13-5 = 80,000 yuan.

Set the discount rate at 10%, and the net present value of plan A = 1000 (1+10%) + 310 (1+10%) (1+10%) - 1000 = 10,000 yuan.

Scheme B Net Present Value = 200 (1+10%) + 1200 (1+10%) (1+10%) - 1000 = 10000 yuan.

The discount rate is 10%, and option B is better than plan A;

Set the discount rate to be 20%, and the net present value of plan A = 1000 (1+20%) + 310 (1+20%) (1+20%) - 1000 = 10000 yuan.

Scheme B net present value = 200 (1 + 20%) + 1200 (1 + 20%) (1 + 20%) - 1000 = 00,000 yuan.

The discount rate is 20%, and plan A is better than plan B;

(1) The sales expenses that can be deducted before the enterprise income tax.

The pre-tax deduction limit of advertising expenses = 3000 * 15% = 4.5 million yuan, and the actual occurrence is 1.1 million yuan, which does not need to be adjusted, so the sales expenses that can be deducted before tax are 3 million yuan.

2) The deductible management expenses before the enterprise income tax.

According to 60% of the amount of entertainment expenses, it is calculated as 120,000 yuan, and the pre-tax deduction limit = 3000 * 10,000 yuan, so 80,000 yuan of entertainment expenses cannot be deducted before tax.

The provision for inventory decline cannot be deducted before tax according to the regulations, the rent is only 4 months in the current year, and the rent of 360,000 yuan paid can be deducted before tax 60,000 yuan (4*36 24), and 300,000 yuan cannot be deducted before tax.

Therefore, the pre-tax management expenses = 500-8-2-30 = 4.6 million yuan.

3) The investment income of the enterprise is included in the tax theory.

Interest income from treasury bonds and dividend income from resident enterprises are not included in the taxable income, and investment losses accounted for by the equity method shall not be deducted before tax, so the investment income that can be included in the taxable income is 0

4) The taxable income of the enterprise.

The taxable income of the enterprise = 3000-1500-12-300-460-30 = 698

5) The amount of income tax payable by the enterprise.

6) The amount of income tax payable by the enterprise in 2008=

31. Select C

The cost of finished products = 7 + 12 + 4 + 2-6 = 19 (10,000 yuan), and management expenses and advertising expenses are not included in the production costs.

25. I can't choose.

Management expenses = salary 50,000 + property insurance premiums to be borne in January 2,400 6 = 50,400 (yuan).

The workshop equipment maintenance fee is the manufacturing cost.

31. The cost of the product = direct material + direct labor + manufacturing cost = 7 + (12 + 4 + 2) - 6 = 19

Therefore, answer C should be chosen

32. The wages payable to the management personnel of the factory department are included in the "management expenses", and the workshop equipment repair costs can also be included in the "management expenses" (note: in accounting practice, they can also be included in the "manufacturing expenses"), and the prepaid property insurance premiums of the factory in the first half of the year should be apportioned and included in the "management expenses", therefore: the answer C should be selected (Note: if the current standards are handled, the prepaid property insurance premiums can also be included in the monthly expenses, so the standard answer may also be D).

31 A business produces only one product. At the beginning of March 1, the product cost was 70,000 yuan; In March, the following expenses were incurred: 120,000 yuan for production materials, 40,000 yuan for production workers' wages, 20,000 yuan for manufacturing expenses, 30,000 yuan for management expenses, and 160,000 yuan for advertising; At the end of the month, the cost of the product was 60,000 yuan.

The production cost of the products completed by the enterprise in March was (c 19) million yuan.

7+(12+4+2)-6=19 (yuan).

25 Suppose that an enterprise has the following business in January: the salary payable to the management personnel of the factory department is 50,000 yuan, the workshop equipment maintenance fee is 6,000 yuan, and the property face protection fee of the factory department in the first half of the year is 2,400 yuan, then the amount that the enterprise should include in the management expenses of this month is (C56 400) yuan.

The new standard stipulates that subsequent expenses such as fixed asset repair costs incurred by the production workshop (department) and administrative management department of an enterprise shall be accounted for in the "management expenses" account. The property insurance premium for the first half of the year was 2,400 yuan, and the amount allocated to the month was 400 yuan. According to the title, the amount that should be included in the management expenses of the enterprise for this month = 50 000 + 60 00 + 400 = 56 400 (yuan).

Therefore, option C is correct.

Accrual accounting:

Income = 40,000 + 20,000 = 60,000 Expenses = 30,000

Cash system for collection and payment:

Subtract the income of Company B from the original purchase of Company B to obtain 600,000

Earnings per share multiplied by the number of shares (11-8)*200000=600000

Then the total income minus various fees is the investment income