Find the following accounting entries 20 and find the following accounting entries

Borrow: production cost - direct material - willow nail 81400

Production cost - direct material - willow nail 102564

Manufacturing expenses - 22792

Credit: Raw Materials - Dyes 206756

Borrow: production cost - direct material - willow nail 105820

Production cost - direct material - willow nail 69190

Administrative expenses 24420

Credit: Raw Materials - Stainless Steel 199430

Borrow: Production Cost - Direct Labor - Kraft Paper 350880 Production Cost - Direct Labor - Xuan Paper 263160

Manufacturing expenses - welfare expenses 65790

Administrative expenses - welfare expenses 51170

Credit: Employee compensation payable - welfare expenses 731,000

Borrow: Production cost - direct labor - scarf 279140

Production cost - direct labor - toothpaste 394080

Manufacturing expenses - salary 57470

Administrative expenses - salary 90310

Credit: Employee Compensation Payable - Salary 821000

Borrow: main business cost - shampoo 18 * 8010

The main business cost - rice paper 90*13350

Credit: Inventory goods 18 * 8010 + 90 * 13350 These are cost accounting courses, which need to be studied systematically, if you need to learn, please reply.

If you want to learn more concretely, you can come to me. Start with the basics. and learn in a few days.

Answer]:BAnswer】B. Analysis: Option B is to convert capital reserve into capital.

1.150 business tax payable in fixed assets**

Borrow: sales tax and surcharge 150

Credit: Tax Payable - Sales Tax Payable 150

2.The cash in hand is 500 yuan, and the freight is advanced for the other party.

Debit: 500 for other receivables

Credit: Cash 500

3.5,000 pieces of B products are sold, the unit price is 10 yuan, and the general taxpayer receives a commercial draft.

Debit: notes receivable 58500

Credit: The main business income from selling limbs is 50,000

Tax Payable - VAT Payable (Output) 8500

4.Transfer cheque 300 to pay forfeiture expenses.

Borrow: 300 non-operating expenses

Credit: Bank deposit 300

5.The capital reserve of 10,000 yuan was converted into paid-in capital.

Borrow: Capital reserve 10,000

Credit: Paid-in capital 10,000

6.Provision for inventory decline is 2,000 yuan.

Borrow: asset impairment loss 2000

Credit: Provision for decline in value of inventories 2000

7.Provision for bad debts is 1,000 yuan.

Borrow: asset impairment loss 1000

Credit: Bad debt provision 1000

8.The net loss of 3,000 yuan after the disposal of the fixed section assets was transferred to non-operating expenses.

Borrow: non-operating expenses 3000

Credit: Fixed assets disposal 3000

9.1,000 pieces of product A were sold, and the unit price was 100 yuan. The cash discount conditions given to the supplier are 2 10, 1 20, and the payment of 114,660 yuan received from the buyer today is deposited in the bank.

Debit: accounts receivable 117,000

Credit: main business income 100,000

Tax Payable - VAT Payable (Output) 17000

Debit: bank deposit 114660

Finance costs 2340

Credit: Accounts receivable 117,000

10.In the property inventory, an enterprise found that the payment payable to unit C was 500 yuan, which had been revoked and could not be paid, and was approved to be used exclusively for non-operating income.

Debit: Accounts payable 500

Credit: non-operating income 500

Thank you!!!

Preparation steps.

First, analyze whether the economic business involves assets, liabilities, owners' equity, income, expenses (costs), and profits;

second, confirm the accounting account, the direction of bookkeeping (debit or credit);

thirdly, to determine which account (or accounts) is debited and which account (or accounts) is credited;

Fourth, determine whether the accounts that should be borrowed and credited are correct and whether the amount of borrowers and borrowers is equal.

1) Borrow: bank deposit 46800

Credit: main business income - product A 40,000

Tax Payable - VAT Payable (Output Tax) 6800

2) Borrow: bank deposit 40,000

Credit: 40,000 accounts receivable in advance

3) Borrow: notes receivable - Nantong Company 9945

Credit: Main Business Income-B Product 8500

Tax Payable - VAT Payable (Output Tax) 1445

Borrow: The cost of main business is 6500

Credit: 6500 goods in stock

1) Borrow: bank deposit 46800

Credit: main business income 40,000

Tax payable - VAT payable (output tax) 68002, debit: bank deposit 40000

Credit: Accounts receivable in advance - Xiangyang Company 40000

3) Borrow: notes receivable - Nantong Company 9945

Credit: main business income 8500

Tax payable - VAT payable (output tax) 1445 debit: cost of main business 6500

Credit: Goods in stock – Product B 6500

1.Borrow: Bank deposit.

Credit: Accounts receivable.

Tax Payable - VAT Payable (P.S.).

I don't know if your unit price includes tax or not.

When carrying forward the cost of sales:

Borrow: main business income.

Credit: Inventory of goods.

2.Borrow: Bank deposit 40000

Credit: Accounts receivable in advance - Xiangyang Company 40000

3.Debit: Notes Receivable - Commercial Bills.

Credit: Accounts receivable.

Tax Payable - VAT Payable (P.S.).

Cost carried forward: borrowed: income from main business.

Credit: Inventory of goods.

1.Borrow: Bank deposit.

Credit: Sales revenue.

Tax payable - VAT payable (output tax) 5812 = 40000-341882Borrow: Bank deposit.

Credit: Accounts Received in Advance - Sunning.

3.Debit: Notes receivable 8500

Credit: Sales revenue 7055

Tax Payable - VAT Payable (Output Tax) 1445

Borrow: Cost of Principal Sales 650

Credit: 650 items in stock

1 Borrow: Cash 2000

Credit: Bank Deposit 2000

2 Borrow: Management Expenses - Office Expenses 440

Credit: Cash 440

3. Borrow: Bank deposit 50,000

Credit: Accounts Receivable - Shengda 50000

4. Borrow: Bank deposit 150,000

Credit: Accounts Receivable - Guangming Company 150000

5. Borrow: Bank deposit 120,000

Credit: Notes Receivable - Guangming Company 120000

6 Borrow: Bank deposit 2000

Credit: Accounts receivable 2000