Basic Accounting Workbook 4th Edition Zhang Yusen After class Answer 5

Tell me what the answer is.

Chapter VII Answers to Property Inventory.

The numerical writing in the accounting vouchers shall be filled in according to the requirements of the basic accounting work specifications formulated by the Ministry of Finance, and the handwriting must be clear and neat, and meet the following requirements:

1) Arabic numerals should be written one by one, and the currency symbol (such as RMB symbol" or currency name abbreviation and type symbol should be written before the Arabic amount number. There must be no blank space between the currency symbol and the Arabic amount number. Where the currency symbol is written in front of the Arabic amount number, the currency unit (such as RMB "yuan") is no longer written after the number.

2) All Arabic numerals in yuan (other currencies are the basic unit of currency, the same below), except for the unit price, etc., shall be filled in to the arc minutes after the decimal point of the yuan, and if there are no arc minutes, the angles and quantiles can be written "00" or the symbol "- if there are angles and no points, the quantile should be written "0", and the symbol "" shall not be used instead.

3) Chinese characters capitalized amount figures, all written in block letters or line letters, such as one, two, three, four, wu, lu, seven, 捌, Jiu, pick, hundred, thousand, million, billion, yuan, angle, minute, zero, whole (positive) and other words that are easy to identify and not easy to alter, shall not be replaced by simplified words such as 0, one, two, three, four, five, six, seven, eight, nine, ten, another, Mao, etc., and shall not be arbitrarily made simplified words.

4) If the amount of capital is up to yuan or corner, the word "whole" or "positive" should be written after "yuan" or "corner"; If there are points in the uppercase amount, the word "whole" should not be written after the participat.

5) If the currency name is not printed before the capitalized amount figure, the currency name (such as the word "RMB") shall be added, and there shall be no blank space between the currency name and the amount number.

6) When there is a "0" in the middle of the Arabic amount number, the uppercase amount should be written with the word "zero", such as RMB yuan, and the capitalized amount of Chinese characters should be written as one hundred zero one yuan Wu Jiao. When there are several "0s" in the middle of the Arabic amount number, only one "zero" can be written in the Chinese character capitalized amount, such as , the Chinese character capitalized amount should be written as 壹仟000元武角地分. When the Arabic amount digit is "0", or there are several "0s" in the middle of the number, and the digit is also "0", but the corner digit is not "0", the Chinese character can only write a "zero" character for the uppercase amount, or it may not write the word "zero".

1.Debit: Bank deposit 750

Credit: Investment income 750

2.Debit: Accounts payable 12000

Credit: non-operating income 12,000

3.Borrow: 20,000 in non-operating expenses

Credit: 20,000 bank deposits

4.Borrow: 5000 non-operating expenses

Credit: Bank deposit 5000

5.Borrow: main business income 250,000

Investment income 30000

Non-operating income 12,000

Credit: Profit for the year 292,000

6.Borrow: 231,500 profit for the year

Credit: The cost of main business is 150,000

Sales tax and surcharge 8500

Selling expenses 16000

Management fee 24000

Finance costs 8000

Non-operating expenses of 25,000

7.Borrow: profit for the year 15125

Credit: Income tax expense 15125 Thank you for adopting!!

Thank you for the answer to Chapter 6 Practical Training 7.

I don't know, I don't know if I studied accounting, you asked your accounting teacher, wow.

1. Borrow: raw materials 4600

Credit: Bank deposit 3000

Accounts payable 1600

2. Borrow: bank deposit 20,000

Credit: Paid-up capital 20000

3. Debit: Accounts payable 3800

Credit: Bank Deposit 3800

4. Borrow: short-term borrowing 3800

Credit: Bank Deposit 3800

5. Borrow: bank deposit 5000

Credit: Short-term borrowing 5000

6. Borrow: bank deposit 600

Credit: Cash on hand 600

7. Borrow: short-term loan 12000

Credit: Bank deposit 12000

8. Borrow: bank deposit 2600

Credit: Accounts receivable 2600

Trial Balance.

Account Opening Balance Current Amount Closing Balance.

Debit Credit Debit Credit Debit Credit Debit Credit.

Cash on hand 1400 600 800

Bank Deposits 24000 28200 22600 29600 Accounts Receivable 5000 2600 2400

Raw materials 12000 4600 16600

Fixed assets 48600 48600

Accounts payable 10000 3800 1600 7800 Short-term borrowings 14000 15800 5000 3200 Paid-in capital 60000 20000 80000 Surplus reserve 7000 7000

Total 91000 91000 52400 52400 98000 98000

2012 Junior Accounting Current Affairs, I'm reading this, it's pretty good.

Exercise 2. Objective: Analyze the classification of accounting subjects according to economic content.

Classification by economic content by accounting account.

Unit: Yuan. Serial Number Item Ledger Account Assets Liabilities Owners' Equity.

1 Cash held at the cashier Cash on hand 500

2 Funds deposited in the bank Bank Deposits 1445003 3 months of temporary borrowing Short-term borrowing 6000004 Materials stored in the warehouse Raw materials 3800005 Finished products stored in the warehouse Finished products 600006 Products in process Products 750007 Borrowing for more than 1 year Long-term borrowing 14500008 Houses & Buildings Fixed assets 24000009 Capital invested by the owner Paid-up capital 200000010 Machinery and equipment Fixed assets 750000

11 Receivables from foreign units Receivables 14000012 Payments payable for materials from foreign units Payments payable Undistributed profits 12000013 years ago Undistributed profits 28000014 Foreign long-term investment Long-term investment 500000 Total 4450000 2170000 2280000Total 4450000 4450000