Accounting Basics: Solve two problems, one accounting problem, seek teaching

1。(1) Borrow: production cost - 18 000 for product A and 17 000 for product B

Credit: Raw Materials - Product A 18 000

Product B 17 000

2) Borrow: production cost - product A 9 000

B product 6 000

Credit: Employee remuneration payable - salary 15 000

3) Borrow: production cost - product A 1 260

B Product 840

Credit: Employee Compensation Payable - Welfare Expenses 2 100

4) Borrow: Production cost - product A 4 800

B product 3 200

Credit: Manufacturing costs 8 000

5) Borrow: Inventory goods - product A 33 060

Credit: Production Costs - Product A 33 060

6) Debit: accounts receivable 44 226

Credit: Income from Main Business - Product A 37 800

Tax Payable - VAT Payable (Output Tax) 6 4267) Borrow: Cost of Main Business - Product A 29 754 Credit: Production Cost - Product A 29 754

8) Borrow: cash in hand 5 000

Credit: Non-operating income 5 000

9) Borrow: Non-operating expenses 3 000

Credit: Bank deposit 3 000

10) Borrow: business tax and surcharge 1 200

Credit: Tax payable 1 200

11) Before Approval:

Borrow: 1,000 property loss and surplus pending disposal

Credit: Raw materials 1 000

After approval: Borrow: 600 administrative fee

Non-operating expenses 400

Credit: Pending property loss and surplus 1,000

Or. Borrow: 600 for administrative fees

Non-operating expenses 400

Credit: Raw materials 1 000

12) Taxable income = (main business income A 37 800 + non-operating income 5 000 - main business cost A 29 754 - non-operating expenses 3 000 - business tax and surcharge 1 200 - non-operating expenses 400 - management expenses 600) = 7 846 yuan.

Assuming that the taxable income of 7 846 yuan is the accounting profit, no tax adjustment is required. Make the accounting entries as follows:

Debit: Income tax expense 7 846

Credit: Tax Payable - Income Tax Payable 7 846

13) Borrow: main business income - product A 37 800 non-operating income 5 000

Credit: Profit for the year 42 800

14) Borrow: profit for the year 42 800

Credit: Cost of Sales - Product A 29 754

Non-operating expenses 3 400

Sales tax and surcharge 1 200

Management fee 600

Income tax expense 7 846

15) Since the above-mentioned profit balance for the current year is 0, all this entry does not need to be written.

The second question is not very clear to the question and cannot give an answer for the time being. Haven't used it.

The reconciled balance represents the balance of bank deposits that can be used by the business.

This is not very difficult, and the second question is mandatory.

An enterprise (general VAT taxpayer) on May 8 to use the collection and acceptance method to sell a batch of products, the total price of 117,000 yuan, the goods were sent out on the same day, on May 9, the financial personnel of the enterprise went to the bank to handle the collection procedures, and received the payment on May 10. The enterprise shall issue a special VAT invoice in ( ).

b 9 May.

The tax law stipulates that: (1) the sale of goods by direct payment, regardless of whether the goods are issued or not, is the day on which the sales money is received or the voucher for the sales payment is obtained;

2) Selling goods by means of collection and acceptance and entrusting a bank to collect money, for the day on which the goods are issued and the collection formalities are completed;

3) The sale of goods by way of credit sales and installment payment shall be the day of the date of receipt as agreed in the written contract, and the day on which the goods are dispatched if there is no written contract or the date of receipt is not specified in the written contract;

4) The sale of goods by way of advance receipt is the day on which the goods are issued, but the production and sale of large machinery and equipment, ships, aircraft and other goods with a production period of more than 12 months shall be the day of receipt of advance payment or the date of receipt agreed in the written contract;

5) Entrusting other taxpayers to sell goods on behalf of the consignment unit on the day of receipt of the consignment list of the consignment unit or receipt of all or part of the payment. If the consignment list and payment are not received, it shall be the day on which the consignment goods have been issued for 180 days;

10,000 yuan.

Asset Class Account Closing Debit Balance = Opening Debit Balance + Current Debit Occurrence - Current Credit Occurrence Asset = Responsible + Owner's Equity.

So get the bank at the end of the period is 40000

40,000 = 50,000 + debit amount in the current period - 24,100

100 + 60-30 = 130 (ten thousand).

Assets = Liabilities + Owners' Equity, and the assets in the formula refer to total assets.

Total assets include the company's own assets (which can be said to be net assets or owners' equity or assets invested by shareholders) and borrowed assets (liabilities), so the total assets of the enterprise will only change when shareholders invest (or divest) and borrow or repay.

For (1), it is only a change in the form of the existence of the company's assets (from bank deposits to inventories), and the total assets remain unchanged.

For (2), it increases the total assets of the enterprise (and also increases the liabilities, which just verifies the correctness of the accounting identity).

For (3), it returns the arrears, which leads to a reduction in the company's assets (reduced bank deposits), similar to (2).

For (4), it is also only a change in the form of assets (from the form of accounts receivable to the form of bank deposits, but they are all corporate assets), and the total amount of assets remains unchanged.

Such a concise and incisive answer was not adopted... Heaven is intolerable, adopt it, hehe. If you don't understand, you can ask, just remember to give me extra points.

(1) It is an increase or decrease within the assets. Bank deposits decreased, raw materials increased. Assets were unchanged overall.

2) Bank deposits increased and short-term borrowings increased. It is the change between assets and liabilities. Assets increased by 600,000.

3) Bank deposits are declining and accounts payable are decreasing. Changes between assets and liabilities. Assets decreased by 300,000.

4) Accounts receivable, like bank deposits, are asset-class accounts, which belong to changes within assets. Assets as a whole were unchanged.

Therefore, the company's total assets at the end of the month = 100 + 60-30 = 1.3 million.

(1) Borrow: raw material 10w

Credit: Bank deposit 10w

2) Borrow: bank deposit 60w

Credit: Short-term borrowing 60w

3) Debit: Accounts payable 30w

Credit: Bank deposit 30w

4) Borrow: bank deposit 20w

Credit: Accounts receivable 20w

Accounts receivable that are not recovered are also considered asset accounts, so the 20w recovered does not need to be increased, so the total assets are 100 + 60-30 = 130w

Resource tax payable in the month: (4500+50)*RMB.

Output tax: 1000 * (4500 + 50) * 17% = 773500 yuan.

2. Credit limit: 100*25%=250,000 yuan, because 25 is less than 32, so the credit limit is 250,000 yuan.

In China's tax rate, the enterprise income tax payable is calculated: (400 + 100) * 25% = 1.25 million yuan.

After deducting the income tax paid in the United States, the actual income tax payable: 125-25 = 1 million yuan.

312w Assets = Equity or Assets = Owners' Equity + Liabilities.

There is no owner's equity in the title, only assets and liabilities.

Assets 300w borrowing from the bank 20w liabilities and assets increased at the same time 20w = 320w receivables receivable 25w accounts receivable belong to assets This belongs to the internal changes of assets and is not treated.

Repayment of payables Assets and liabilities decreased by 8w at the same time, so it is 300 + 20-8 = 312