Help with the following accounting entry questions

1.Borrow: Raw material - A material 3000000

Tax payable - VAT payable (input tax) 510000 Credit: Bank deposit 3510000

2.Borrow: Raw material 783000

Tax payable - VAT payable (input tax) 117000 (900000*13%)

Credit: Bank deposit 900000

3.The equity method should be used for accounting, but the fair value of Rainbow's net assets at the date of investment is not given, and it is assumed that the investment expenditure is greater than or equal to the fair value of the investee's identifiable net assets.

Borrow: Long-term equity investment – cost 2,408,000

Credit: Raw materials - B material 2000000

Tax Payable – VAT Payable (Output Tax) 4080004Borrow: construction in progress 1053000 (900000+153000) Credit: bank deposit 1053000

5.Borrow: Raw materials 18000

Tax Payable - VAT Payable (Input Tax) 3060 Credit: Bank Deposit 21060

6.Borrow: Construction in progress 1,755,000

Credit: Raw materials 1500000

Tax Payable – VAT Payable (Input Tax Transfer) 2550007Borrow: Non-operating expenses 23400

Credit: Raw materials 20000

Tax Payable - VAT Payable (Input Tax Transfer) 34008Debit: Bank deposit 7020000

Credit: main business income 6000000

Tax Payable – VAT Payable (Output Tax) 10200009Debit: Tax payable - unpaid VAT 1,000,000 Credit: Bank deposit 1,000,000

10.Debit: Tax Payable - VAT Payable ** VAT Unpaid) 1056340 Credit: Tax Payable - VAT Unpaid 1056340

1: Borrow: 3000000 raw materials

Tax payable VAT payable (input tax) 510,000 Credit: Bank deposit 3,510,000

2: Borrow: raw materials 900,000

Credit: Bank deposit 900000

3: Borrow: long-term equity investment 2,808,000

Credit: Raw materials 24000000

Tax Payable VAT (output tax) payable 4080004: Debit: Construction in progress 1,053,000

Credit: Bank deposit 1053000

5: Borrow: 18000 entrusted processing materials

Tax Payable VAT payable (input tax) 3060

Credit: Bank Deposit 21060

6: Borrow: construction in progress 1755000

Credit: Raw materials 1500000

Tax Payable VAT Payable (Input Tax Transferred Out) 2550007: Debit: Non-Operating Expenses 20000

Credit: Raw materials 20000

8: Borrow: Bank deposit 7020000

Credit: main business income 6000000

Tax Payable VAT Payable (Output Tax) 10200009: Debit: Tax Payable VAT Payable (Tax Paid) 1,000,000 Credit: Bank Deposit 1,000,000

1: Borrow: 3000000 raw materials

Tax Payable VAT Payable (Input) 510000

Credit: Bank deposit 3,510,000

2: Borrow: raw material 783000

Tax Payable VAT Payable (Input) 117,000

Credit: Bank deposit 900000

3: Borrow: long-term equity investment 2,408,000

Credit: Raw materials 20000000

Tax Payable VAT Payable (Output) 408000

4: Borrow: construction in progress 1053000

Credit: Bank deposit 1053000

5: Borrow: 18000 entrusted processing materials

Tax Payable VAT Payable (Input) 3060

Credit: Bank Deposit 21060

6: Borrow: construction in progress 1755000

Credit: Raw materials 1500000

Tax Payable VAT Payable (Input Tax Transferred Out) 2550007: Debit: Non-Operating Expenses 23400

Credit: Raw materials 20000

Tax Payable VAT Payable (Input Tax Transferred Out) 34008: Debit: Bank Deposit 7020000

Credit: main business income 6000000

Tax payable VAT payable (output tax) 10200009: Debit: Tax payable VAT payable (tax paid) 1,000,000 Credit: Bank deposit 1,000,000

Debit: Tax Payable VAT Payable ** VAT Unpaid VAT) 161640 Credit: Tax Payable Unpaid VAT 161640

Accounting Entries:Borrow 6,000 yuan from the bank with a term of 6 months and an annual interest rate and deposit it in the bank.

Borrow: Bank deposit.

Credit: Short-term borrowing.

Withhold the interest on the loan in the previous paragraph that should be borne in the current month.

Borrow: Finance Expenses.

Credit: Interest payable.

Borrowed Money: Borrowed: Bank Deposits.

Credit: Short-term borrowing.

Withholding Interest: Borrow: Finance Charge.

Credit: Interest payable.

Equipment Purchased: Borrowed: Construction in Construction.

Credit: Bank deposits.

Install the device. Borrow: Construction in progress.

Credit: Bank deposits.

Borrow: Fixed assets.

Credit: Construction in progress.

Cost accounting. Enterprises should account for the occurrence and carry-over of administrative expenses through the "management expenses" account. The management expenses incurred by the debit registration enterprise of this account and the management expenses transferred to the "current year's profit" account at the end of the credit registration period should have no balance after the account is carried forward. This account is calculated in detail according to the cost items of management expenses.

End of period"Management fees"The balance of the account is carried forward"Profit for the year"There is no balance after the account.

It is recommended that you divide these 20 questions into 5 questions, many people don't have much time to do so many questions, 4-5 questions are relatively easy to solve, which can improve your response speed, you split into fewer questions, I have time to help you answer a few, in fact, not necessarily every question has to be rewarded points, many friends who are willing to help others will answer without giving points.

It's not good, you can only do it casually, I don't know if it's right?

Borrowed money:

Debit: Bank deposit 6000

Credit: Short-term borrowing 6000

Withholding Interest: Borrow: Finance Charge 36

Credit: Interest payable 36

Equipment Purchased: Borrow: Construction in Progress 40600

Credit: Bank deposit 40600

Install the device. Borrow: Construction in progress 1600

Credit: Bank deposit 1600

Debit: Fixed assets 42200

Credit: Construction in progress 42200

Zhang borrowed. Borrow: Other receivables - Zhang 1000

Credit: Cash on hand 1000

Zhang reimbursed. Borrow: 800 for administrative fees

Cash on hand 200

Credit: Other receivables - Zhang 1000

Purchase of materials. Borrow: Raw materials - a 5400

Raw material – B 600

Tax Payable – VAT Payable (Input Tax) 1020 Credit: Accounts Payable 7020

d: cash on hand 2000 c: bank deposits 2000d:

Bank deposit 500,000 c; Paid-up capital 500000d: taxes payable 5000 c: bank deposit 5000d:

Raw materials 5000 C: Accounts payable 5000d Accounts payable 62000 C: Bank deposits 62000d:

Bank Deposits 150,000 C: Accounts Receivable 150,000 Loans: Bank Deposits 200,000 Credit:

Short-term borrowings 200,000 Borrowing: Fixed Assets 150,000 Credit: Bank Deposits 150,000 Borrowing:

Bank Deposit 1000 Credit: Cash in hand 1000 Loan: Bank Deposit 60000 Credit:

Main business income 60,000 Borrow: paid-in capital 12,000,000 Credit: bank deposits 200,000 Fixed assets 800,000 Raw materials 200,000

Borrow: Accumulated depreciation 20,000 Credit: Production cost 16,000 Management expense 4,000

Borrow: Travel expenses 1400 Cash in hand 600 Credit: Administrative expenses 2000 Borrow:

Production cost 700,000 Management expenses 20,000 Credit: raw materials 720,000 Loan: Production costs 20,000 Manufacturing expenses 3,000 Management expenses 7,000 Credit:

Employee remuneration payable is 30,000

Borrow: 30,000 employee compensation payable Credit: 30,000 bank deposits

Bank Deposits 200,000 Credit: Equity Investment 200,000 Loan: Sales Expenses 3,000 Credit:

Bank Deposit 3000 Borrow: Bank Deposit 100000 Loan: Short-term Loan 100000 Borrow:

Selling expenses 1300 Credit: cash in hand 1300 Credit: Long-term amortized expenses 50 Credit:

Administrative costs 50

Borrow: Capital Reserve 20,000 Credit: Statutory Surplus Reserve 20,000 Borrow: Sales Expenses - A Product Freight (not written) 500 Loan: Bank Deposit 500 Borrow: Travel Expenses 4,000 Credit: Cash in hand 4,000

It would be added here that in question 8 of (8), the entry for the advance travel expenses should be:

Debit: Other receivables 4000

Credit: Cash on hand 600

When an invoice is received:

Borrow: 4000 for administrative fees

Credit: Other receivables 4000

If there is a cash return:

Borrow: Administrative expenses.

Cash on hand. Credit: Other receivables.

If you also want to pay cash:

Borrow: Administrative expenses.

Credit: Other receivables.

Cash on hand. Sub-question (6) Convert the statutory surplus reserve into capital funds.

Borrow: surplus reserve 20,000

Credit: Paid-up capital 20000

These are more practical and will often be encountered in the future, so as a supplement.

VI 1Borrow: cash on hand 2 000

Credit: bank deposit 2 000

2.Debit: Bank deposit 500 000

Credit: Paid-up capital 500 000

3.Debit: Taxes payable 20 000 Credit: Bank deposits 20 000

4.Borrow: raw materials 5 000

Credit: Accounts payable 5 000

5.Debit: Accounts payable 62 000

Credit: bank deposits 62 000

6.Debit: Bank deposit 50 000

Credit: Accounts receivable 50,000

7.Debit: bank deposit 200 000

Credit: short-term borrowing 200 000

8.Borrow: fixed assets - equipment 120 000

Credit: bank deposits 120 000

9.Debit: Bank deposit 1 000

Credit: Cash on hand 1000

10.Borrow: bank deposit 60 000

Credit: Main business income 60 000

7. Borrow: 200 000 bank deposits

Fixed assets 800 000

Raw materials 200 000

Credit: Paid-up capital 1 200 000

2.Borrow: manufacturing cost 16 000

Administrative costs of 4 000

Credit: Accumulated depreciation 20 000

3 .Borrow: 600 cash on hand

Administrative costs - travel costs 1,400

Credit: Other receivables 2,000

4.Borrow: production cost 700 000

Administrative costs 20 000

Credit: raw materials 720 000

5.Borrow: production cost 20 000

Manufacturing cost 3 000

Administrative costs 7 000

Credit: Employee remuneration payable 30 000

8. Borrow: 200 000 in bank deposits

Credit: Paid-up capital 200 000

2.Borrow: Sales Expenses - Advertising Expenses 3 000 Credit:

Bank deposits 3 0003Borrow: Bank Deposit 100 000 Credit:

Short-term borrowing 100 000

4.Borrow: Non-operating expenses - penalty 1 300 Credit: cash on hand 1 300

5.Borrow: Administrative Expenses - Newspaper Fees 50

Credit: Accumulated amortization 506Borrow: surplus reserve - statutory surplus reserve 20 000 Loan: paid-in capital 20 000

7.Debit: Selling Expenses - Freight 500 Credit: Bank Deposit 500

8.Debit: Other receivables 4 000 Credit: Cash on hand 4 000

But the total should be 25 * 200 = 5000 yuan? Why 5093?

Because the freight is included, but the freight can be deducted by 7%, it is 93% included in the cost, so it will be added by 93 yuan.

What does it mean that the input VAT amount is 857,850+7?

850 is the input tax of raw materials, 5000 * 17% = 850 7 is the input tax of freight, and the freight can be deducted by 7%. （100*7%）

Why is the lender a bank deposit? Why not notes payable? Freight receipts for all payments, transfer cheque stubs and material inspection receipts, etc. - doesn't this sentence reflect the bill payable?

Because it is paid by transfer check, it involves a transfer check, which is a demand payment ticket, which directly reduces bank deposits and does not belong to notes payable.