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1.Borrow: Cash on hand 1000
Credit: Bank deposit 1000
2.Borrow: Raw material 5000
Tax Payable--- VAT Payable (Input Tax) 850 Credit: Accounts Payable 5850
3.Loan: Accounts receivable--- Xiangyang Factory 11700 Credit: main business income - product A 10000
Tax payable--- VAT payable (output tax) 17004Debit: Other receivables--- 500 from Wangling
credit, cash in hand 500
5.Borrow: Production cost--- 3000 for product A
Manufacturing cost 500
Credit: Raw material --- A material 3500
6. Loan: accounts receivable--- Huayuan Company 23400
Credit: Main Business Income--- A Product 20000
Tax payable--- VAT payable (output tax) 34007 Borrow: materials in transit---B materials 8000
Tax payable--- VAT payable (input tax) 1360 credit: accounts payable 9360
8 Borrow: Bank deposit 23400
Credit: accounts receivable--- Huayuan Company 23400
9 Borrow: 2560 items in stock
Credit: Production cost 2560
10.Borrow: Employee Remuneration Payable - Salary 48000 Credit: Bank Deposit 48000
11 Borrow: Bank deposit 20000
Credit: Paid-up capital--- A factory 20000
12 Borrow: Bank deposit 30000
Credit: Short-term borrowing 30,000
13 borrow: manufacturing cost 3000
Management fee 2000
Credit: Accumulated depreciation of 5000
14.Borrow: Production cost 25000
Manufacturing cost 16000
Management fee 8000
Credit: Employee compensation payable--- wages 49,000
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Interestingly, I'll do the second course first, the second course is simple, a=c= 4507
b = add, it's a tragedy, the first question was written too much and was sent to the system for review, and it is estimated that it is gone, so I have to write the result briefly.
Cash basis.
Income = 81000
Fee = 102200
Profit = -21200
Accrual accounting.
Revenue = 81000-2000 20000 = 99000 Expenses = 13000 6000 700 100 17000 = 36800 Profit = 99000-36800 = 62200 Recommended accrual.
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Jingda Company's October entries.
1 Debit: Accounts receivable 562550
Credit: main business income 480,000
Tax payable – VAT payable (output tax) 81600 bank deposits 950
2. Borrow: Bank deposit 35100
Credit: main business income 30000
Tax Payable - VAT Payable (Output Tax) 51003 Debit: Selling Expenses 1600
Credit: Bank deposit 1600
4 Borrow: notes receivable 52650
Credit: main business income 45000
Tax payable - VAT payable (output tax) 76505 Debit: Bank deposit 280000
Credit: Accounts receivable 280,000
6. Debit: 280,000 accounts received in advance
Credit: main business income 200,000
Tax payable – VAT payable (output tax) 34,000 bank deposits 46,000
7. Borrow: sales expenses - advertising expenses 5000
Credit: Bank deposit 5000
8. Borrow: The cost of main business is 630,500
Credit: Inventory goods - product C 578000 ((600+250)*680).
D product 52500 (210*(150+100)) is too much, you leave QQ, I add you Send it to you with QQ You can help you answer one by one with QQ.
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1. Borrow bank deposit - account name: 360000
Paid-in capital - Company A: 3600002. Borrowed fixed assets - equipment name 180,000
Paid-up capital - Company B: 180,000
Borrowing intangible assets - land use rights: 60,000
Paid-up capital - Company C: 600003. Borrowed bank deposit - account name: 200000
Loan short-term borrowing - bank name: 200000
4. Borrowing financial expenses - interest: 2000 loan interest payable - bank name 2000
5. Loan and interest payable - bank name 6000
Credit bank deposit - account name 6000
6. Borrowing short-term loans - bank name: 200000
Interest payable – Bank name 4000
Credit bank deposit - account name 204000
7. Borrow bank deposit - account name: 800000
Loan long-term borrowing - name of bank: 800000
1.Increase in assets and increase in owners' equity.
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b a b d c
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