Trouble master help! Accounting issues

Write down the amount you have given them in installments, and it is their money. You are escrow, but in terms of accounts, it is on your account, although it is not your money.

However, the demolition and relocation office does not belong to an enterprise, and the accounting of the appropriation is subject to the cash system, and it is only recorded when he gets the money. Therefore, you should pay them the money in installments.

It seems that your unit is the higher-level unit of the Demolition and Relocation Office, and it should be an administrative unit. If so, it will be dealt with in the following ways, for example, the finance department has allocated 300,000 yuan to you, and you have allocated it to the demolition and relocation office in three equal installments, and you keep the following accounts, debiting: bank deposit 300,000

Credit: Appropriation of funds - basic expenditure (or project expenditure) - (300,000 depends on whether the appropriation is earmarked.)

Borrow: Appropriation of funds - basic expenditure (or project expenditure) 100,000 Credit: Bank deposit 100,000 Because it is an equal allocation, three times the same.

The demolition and relocation office should be a public institution, and when it receives the grant, it borrows: bank deposits 100,000 loans: financial subsidy income - basic expenditure (or project expenditure) - (100,000 three times the same.

Whether it is you or the demolition and relocation office, when receiving the payment, you should set up detailed accounts in accordance with the "item" level account of the "expenditure function classification account" of the "**Income and Expenditure Classification Account" in the above ( ) for detailed accounting. The book "Classification of Accounts of Income and Expenditure" can be obtained from the Ministry of Finance, and there is a lot of information in this regard.

Receive all the time.

The installment portion is recorded at the time of allocation.

The phrase "the discount conditions agreed in the contract are 20, n 30" means: 2% cash discount for repayment within 10 days, 1% cash discount for repayment within 20 days, and no discount for repayment between 20 and 30 days, but the outstanding amount must be paid off within 30 days. (VAT is not included in the discount).

The entry at the time of purchase is:

Debit: Raw materials 450 Tax payable - VAT payable (input tax).

Credit: Accounts payable.

Payment: Within 10 days, enjoy a cash discount of 2% of the purchase price VAT is not included in the discount, and the discount should be included in the financial expense.

Debit: Accounts payable.

Credit: Bank deposit 450 * (1-2%)+

Finance fee 450*2%.

Do you feel that you can understand this, and if you do, accept it.

Borrow Raw Material 450

Tax Payable VAT input tax payable.

Credit: Accounts payable.

Borrow bank deposit 441

Credit: Accounts payable.

Finance Expenses.

Purchased: Borrowed: Raw Materials 450

Tax Payable - VAT Payable (Input Tax).

Credit: Accounts payable.

Payment: Within 10 days, enjoy a discount of 2% of the purchase price (cash discount) Loan: Accounts payable.

Credit: Bank deposit 450 * (1-2%)+

Finance fee 450*2%.

1、a：100*170=17000

b、5*150=750

Loan: Accounts Receivable 17750 Credit: Main Business Income a

Main business income b

Taxes payable. Debit: Accounts receivable 500

Credit: Bank deposit 500

If you look at the link below, you can find all the answers to the above questions. Clearly.

Earnings per share in the first year after the capital increase of option 1 = [540 * 10% + 600 * 12% * (1-40%)] 200 + 600 5=

Earnings per share in the first year after the capital increase in option 2 = [540*10%+(600*12%-600*7%)*1-40%)] 200=

There is a problem with the bookkeeping of the firm, even if it is compiled, it can't be made up like this, and the local education fee surcharge is based on the amount of value-added tax, consumption tax, and business tax actually paid by units and individuals. It is calculated and levied at the same time as value-added tax, consumption tax and business tax.

I will pay the business tax you give + urban construction =, that business tax =

It's not right to calculate the education fee surcharge in this way= This is wrong, you can see it at a glance of the audit, if the collusion between the income statement and the balance sheet is correct, it is recommended that he hang it in other receivables, which is completely messed up.

I used to be a bad guy. If I check, there must be a problem, or there is a problem with the data you gave.

It's intermediate, right? It's not that difficult to take the beginner exam, is it? Even, God.

Analysis: According to the provisions of the tax law, the balance of the whole journey fee minus the travel expenses paid to the overseas group pick-up enterprise is the turnover of the group overseas tour; Meals, lodging, transportation, tickets and other expenses paid by travel agencies on behalf of tourists to their units may be deducted from the gross income. Tax rates apply to the tourism industry.

Solution: Tuansen should pay business tax (10,000 yuan) type spring.

1.Business tax payable = turnover tax rate, 2If a tourism enterprise organizes a tour group to travel outside the territory of the People's Republic of China, and the group is picked up by another tourism enterprise outside the country, Zhaoyun shall take the balance of the whole tour fee minus the travel fee paid to the group enterprise as the turnover.

3.Service industry, including the organization of Zheng Chai Xing tourism, the provision of venues, etc., the tax rate is 5%. According to the above provisions, the travel agency should pay business tax = 14 5% + (16-10) 5% = 10,000 yuan.

Solution: Business tax payable (14-6) 16-10) million yuan.

1.Borrow: Bank deposit 32000

Credit: Accounts receivable 32000

2.Borrow: bank deposit 117 000

Credit: main business income 100 000 tax payable - VAT payable (output tax) 17 0003Borrow:

Inventory goods 50,000 Tax payable - VAT payable (input tax) 8,500 Credit: Accounts payable 585004Borrow:

Selling expenses 2000

Credit: Bank Deposit 2000

5.Borrow: 50 000 for short-term borrowing

Finance Fee 350

Credit: Bank deposit 50350

6.Debit: Accounts Payable 38500 Credit: Bank Deposits 38500