Urgent! Solving Accounting Problems 50

The purchase of raw materials, an increase in one asset (raw materials) and a decrease in one asset (bank deposits) does not affect the change in the total amount of assets.

The recovery of the payment for the goods, an increase in an asset (bank deposits) and a decrease in an asset (accounts receivable) does not affect the change in the total amount of assets.

Withdrawals, an increase in an asset (cash in hand) and a decrease in an asset (bank deposits) do not affect the change in total assets.

Employee borrowing, an increase in one asset (other receivables) and a decrease in an asset (cash on hand) do not affect the change in total assets.

The collection of deposits, an increase in assets (bank deposits), an increase in liabilities (other payables), and a change in total assets, resulting in an increase of $1,000 in total assets.

The state invested in the production line, an increase in an asset (fixed assets), an increase in equity (paid-in capital), and a change in total assets, resulting in an increase of 6,000,000 yuan in total assets.

Short-term borrowings were obtained, an increase in assets (bank deposits) and an increase in liabilities (short-term borrowings) increased, resulting in a change in total assets resulting in an increase in total assets of $100,000.

The purchase of rubber, an increase in an asset (inventory), a decrease in an asset (bank deposits), an increase in a liability (accounts payable), and a change in total assets, resulting in an increase in total assets of $200,000.

The cheque was partially paid and partially reserved, an increase in an asset (cash on hand), a decrease in a liability (accounts payable) increased, a decrease in an asset (bank deposits), and a change in total assets, resulting in a decrease of $200,000 in total assets.

2.The above business resulted in a total increase of $6,101,000 in total assets, and the total assets after the occurrence of business amounted to $14,101,000.

1. Buy raw materials.

Borrow: Raw materials 10000

Credit: Bank deposit 10000

It does not affect the change in the total amount of assets.

2. Recover accounts receivable.

Borrow: Bank deposit 300000

Credit: Accounts receivable 300,000

It does not affect the change in the total amount of assets.

3. Withdrawal. Borrow: Cash on hand 1000

Credit: Bank deposit 1000

It does not affect the change in the total amount of assets.

4. Borrow reserves.

Debit: Other receivables - reserve 1000

Credit: cash on hand.

It does not affect the change in the total amount of assets.

5. Collect a deposit.

Borrow: Bank deposit 1000

Credit: Other payables - deposit 1000

Increase assets by 1,000 yuan.

6. Receive ** subsidy.

Debit: Fixed assets 6000000

Credit: Deferred income 6,000,000

Increase assets by 6,000,000 yuan.

7. Obtain loans.

Borrow: Bank deposit 100000

Credit: Short-term borrowing 100,000

Reduce assets by 100,000 yuan.

8. Buy rubber on credit.

Borrow: raw materials 600000

Credit: Bank deposit 400000

Accounts payable 200000

Increase assets by 200,000 yuan.

9. Repay the payment and withdraw cash.

Debit: Accounts payable 200,000

Cash 400

Credit: Bank Deposits 200400

If the total assets before the business occurs are 8 000 000 yuan, the total assets after the business occurs = 80000000 + 1000 + 6000000 + 100000 + 200000-200000

14,101,000 yuan.

Pure hand hitting, looking.

26.Sold 40 pieces of product B to Shenghua Company, each priced at 2,500 yuan, and the output VAT payable was 17,000 yuan. The opening bank has been entrusted to collect money from the purchaser.

Debit: Accounts receivable - Shenghua Company 117000

Credit: main business income 2500*40=100000

Credit: Tax Payable - Tax Payable (Output Tax) 17000

27.30 pieces of product A were sold to Tengda Company, each priced at 3,000 yuan, and the output VAT payable was 15,300 yuan. The commodities have been dispatched and a commercial draft in the amount of $105,300 has been received from and accepted by the purchasing unit.

Payment has not yet been received.

Debit: Notes receivable 105300

Credit: main business income 3000*30=90000

Credit: Tax Payable - Tax Payable (Output Tax) 15300

28.The tax of 877,500 yuan for the purchase of 300 pieces of product B by Xinghai Company was collected in advance, which was deposited in the bank.

Debit: Bank deposit 877500

Credit: Accounts Received in Advance - Xinghai Company 877500

29.Issued 150 pieces of product B to Xinghai Company, priced at $2,500 each. The output VAT payable was $63,750. The total tax amount is $438,750.

Debit: Accounts receivable in advance - Xinghai Company 438750

Credit: main business income 2500*150=375000

Credit: Tax Payable - VAT Payable (Output Tax) 63750

30.Upon receipt of the bank's notice, the receivables of $117,000 collected from Shenghua Company had been duly recorded.

Debit: Bank deposit 117000

Credit: accounts receivable - Shenghua Company 117000

31.The cost of selling product A was $490,000 and the cost of selling product B was $385,000 this month. Carry forward the cost of products sold.

Borrow: Cost of main business 875000

Credit: Inventory Commodities - Product A 490000

Credit: Cash in hand - B product 385000

32.**A batch of materials, the price is 10 000 yuan, and the output VAT is 1 700 yuan. A total of $11,700 in taxes was received and deposited in the bank.

Borrow: Bank deposit 11700

Credit: Other business income 10000

Credit: Tax Payable - VAT Payable (Output Tax) 1700

33.Confirm and carry forward the cost of **A material 9 000 yuan.

Borrow: Other operating costs 9000

Credit: Raw materials 9000

The answer is b, bank deposits to repay short-term borrowings, assets decrease, bank deposits to buy equipment, assets remain unchanged.

The purchase of equipment with a bank deposit of 5,000 yuan will not cause a change in the total amount of assets, but will only cause a change in the details of assets; Repaying short-term borrowings with bank deposits of 200000 will cause a simultaneous reduction in assets and liabilities, so the total assets after the occurrence of these two businesses is 60000-20000=40000

The total assets are 60,000 yuan, and the bank deposit is 20,000 yuan to repay the loan (the money is less than 2,000 yuan, the assets are less, and the loan is a liability); Bank deposit 5000 to buy equipment (5000 less money, money for assets + 5000 more equipment, equipment for assets = asset change 0).

Therefore, the asset balance is 60,000-20,000 = 40,000 yuan.

Total assets: 60000-20000=40000Pick B

The deposit of 20,000 is used to pay off debts, and 5,000 is used to buy equipment, and the equipment is still an asset, so it remains unchanged.

20,000 to be subtracted, because the debt is repaid, and there is none. After repayment, the assets and liabilities are reduced together.

5000 to buy equipment, equipment is also an asset, so the assets increase and decrease, and the total assets remain unchanged.

Therefore, this question is 600000-200000=400000, choose b

It turned out to be assets (60,000 yuan) = 30,000 yuan liabilities + 30,000 yuan of owner's equity.

The accounting entries for the repayment of the 20,000 yuan debt are.

Borrow short-term liabilities of 20,000 yuan.

Credit Bank deposit (assets) 20,000 yuan.

At this time, it is 40,000 yuan (assets) = 10,000 yuan of liabilities + 30,000 yuan of owner's equity.

The accounting entries for the purchase of equipment are:

Borrow equipment (assets) 5,000 yuan.

Credit Bank deposit (assets) 5000 yuan.

There will be no change in the total assets, so it is still a total asset of 40,000 yuan.

b。repay short-term loans of 20,000 yuan with bank deposits to reduce assets; The purchase of equipment of 5,000 yuan reduced bank deposits and increased fixed assets, but the total assets remained unchanged. Specific calculation process:

After the bank deposit of 20,000 yuan and the short-term loan, the deposit and the loan are reduced by 20,000 yuan at the same time, and the deposit is an asset, so the total assets are reduced by 20,000 yuan, 60,000-20,000 = 40,000 yuan.

The 5,000 yuan to buy equipment is a decrease in deposits and an increase in equipment, equipment belongs to the fixed assets account, and it also belongs to the asset class, and the same amount is increased and decreased between assets, and the total assets remain unchanged.

Therefore, only deposits and short-term borrowings affect the total amount of assets. So the final total assets are 40,000 yuan.

Answer A, the profit of the year is a cumulative account, so it should be accumulated from January to March, which is the net profit, because the profit of the current year is an equity account, and the credit balance represents the profit.

The next question is, is there a problem with your company's accounts? I can only give you an answer reluctantly, 82,360 yuan.

Because you have reconciled with the bank, the adjusted balance should be the same, and the result is still different, but it is very clear that it is actually available in the bank, and it should be 82,360 yuan shown on the bank statement.

(1) On January 10, a piece of equipment was sold in the form of advance payment sales, and the sales price was 2 million yuan, according to the contract. The buyer pays 20% of the price (excluding VAT) and the rest is to be paid after shipment. On January 15, Company A received an advance payment from the other party; On January 20, the equipment has been sent out, and the buyer has passed the acceptance; On January 30, the balance of the payment was received from the other party.

The actual cost of the equipment is 1.6 million yuan.

Debit: Bank deposit 40

Credit: Accounts receivable 40

Debit: Accounts receivable 234

Credit: Main business income 200

Tax Payable - VAT Payable (Output)34

Debit: Accounts receivable 40

Credit Accounts receivable 40

Borrow: Cost of sales 160

Credit: Inventory goods 160

The % of the net profit of 400w is withdrawn from the surplus reserve and the community chest is *5%=20, the undistributed profit this year is 400-40-20=340, and the total undistributed profit is 200+340=540w

The legal surplus reserve and the arbitrary surplus reserve are calculated first

200 + 400) * 10% = 600,000 yuan.

200 + 400) * 5% = 300,000 yuan.

Profit available for distribution to shareholders = (200 + 400) - (60 + 30) = 5.1 million yuan.

1.This year's net profit was 4 million, with a percentage increase in statutory and arbitrary provident funds. Total 400 * 10% + 400 * 5% = 60

2.The undistributed profit of the current year's balance is 400-60 = 3403Plus the opening balance of 200 is: 340 + 200 = 5404So the profit that can be distributed to investors is 540 baht.

I think it should be easy to calculate as long as you are sure that "the reserve is withdrawn from the after-tax profit of the current year".