There is no senior accountant, thank you for helping!

The accounting industry is already very rigorous, for example, the accounting industry is also very mature in the formulation of various laws and regulations. Moreover, accounting work is directly related to money, and it is very sensitive, and it is best to minimize the friction between laws and regulations, but in our daily accounting practice, it is very rare to meet this kind of norms and requirements. If the tax bureau really checks on you, it can find out the problem no matter what, and there is basically no accounting work without loopholes.

If I don't check you carefully, the matter will be over. It is recommended that you carefully read things like the responsibilities of the cashier's position, first have a concept in the outline, and then consult some old accountants, just learn slowly, I want to remind you that this thing can be said to be dead, but it can also be said to be alive, what you said please have an experienced accountant to teach you, he may teach you how to do it, but the invisible teaches you why to do it, he may teach you how to do this type, but the invisible teaches you how to do it, so it is best to feel it yourself, learn slowly, just sort out the clues, I hope it will help you!!

This is a big problem and it is difficult to explain it in a few words, so it is recommended to hire an experienced accountant.

Alternatively, you can find an accounting intermediary to keep accounts, and then learn and observe in the process yourself.

1 Borrow: materials in transit - A materials 600,000 Tax payable - VAT payable (input tax) 102,000 Credit: Bank deposit 702,000

2 Borrow: Materials in transit - A material 22000

Credit: Bank deposit 22000

Borrow: Raw material - material A 622000

Credit: Materials in transit - A material 622000

3 Borrow: Raw material - B material 50000

Credit: Bank deposit 50000

4. Borrow: Bank deposit 1,170,000

Credit: main business income 1,000,000

Tax Payable - VAT Payable (Output Tax) 1700005 Loan: Tax Payable - VAT Payable (Unpaid Tax) 10,000 Credit: Bank Deposit 100006 Borrow: Bank Deposit 80,000

Credit: Other business income 80,000

7 Borrow: Tax Payable - VAT Payable (Output Tax) 170000 Credit: Tax Payable - VAT Payable (Unpaid Tax) 68000 Tax Payable - VAT Payable (Input Tax) 1020008:

Borrow: The cost of main business is 100,000

Credit: Tax Payable - Excise Tax Payable 1000009: Borrow: Other Business Costs 4000

Credit: Taxable - 4000 business tax payable

10 Loan: Business tax and surcharge - urban construction tax 280 Loan: tax payable - urban construction tax payable 280

11 Borrow: Business Tax and Surcharge - Education Surcharge Tax 120 Loan: Other Payables - Education Surcharge 120

iv) 1. Borrow: Bank deposit 300000

Credit: Paid-up capital - Company A 250,000

B Corporation 50000

2。Debit: Fixed assets 80000

Credit: Paid-in capital - Hualian Company 80,000

3。Borrow: Intangible Assets - Land Use Rights 53,000 Loan: Paid-in Capital - Company B 53,000

4。Borrow: Bank deposit 100000

Credit: Paid-up capital 50,000

Capital reserve 50,000

5。Borrow: Capital reserve 100,000

Surplus reserve 160,000

Credit: Paid-up capital 260,000

6。Borrow: Surplus Reserve - Statutory Surplus Reserve 80,000 Credit: Undistributed Profit - Compensation for Losses in Previous Years 800007. Borrow: 2,000,000 profit for the year

Credit: Profit distribution 2000000

Debit: Profit distribution 300000

Credit: surplus reserve - statutory surplus reserve 200,000 - arbitrary surplus reserve 100,000

Debit: Profit distribution 1,700,000

Credit: Undistributed profit 1,700,000

Let's take a look.

1. Borrow: production cost - A 5700 - B 4500

Manufacturing expenses 2300 Administrative expenses 3420 Credit: Employee compensation payable - wages 14000 - welfare expenses 1920

I'm off work, I'm home, I'll reply to the rest of the questions when I get home.

Hehe, what year is your question, and now you don't have to calculate welfare expenses.

I suggest you find some new materials to learn, it's too backward.

In addition to the management department, the others can be put in the middle of the production cost, but they have to be divided into varieties.

Hello: You should be a general VAT taxpayer, pay 17% tax.

According to what you mean, he gave you an invoice of 4800, is it a VAT invoice?

You help him issue a VAT invoice of 8700, and the difference is 3900 in the middle, and you want him to help you pay taxes. There are 2 scenarios:

1.The 4800 he gives you is a VAT invoice, then you just need to ask him to collect the difference in VAT of 3900. The VAT of 3900 is 3900 In addition to the VAT, the company also has to pay other taxes such as corporate income tax, so you have to ask him more to collect some taxes, which is generally 20 points, which is 20% of the sales revenue excluding tax 3900, that is.

This is almost capital preservation.

2.The 4800 he gave you is not a VAT invoice that cannot be deducted, so you have to pay all 17%, which is 8700, then you ask him to collect yuan. You don't have to pay your own taxes.

3.If the invoice he gives you is equal to the one you issued, he generally collects it without asking the other party, or collects 3 tax points compensatorily.

Good luck with your work.

【Answer Analysis】The provisions on the accounting method of land use rights under the new accounting standards for 18 years through the "wireless assets" account. (The asset is apportioned on a monthly basis) The accounting entries are as follows: Debit Intangible Assets Credit Bank deposits (cash on hand, etc.) 8 All of the following items are allowed to be paid.

The first one is calculated as an expense and included in the management fee.

Borrow: Administrative expenses.

Credit: Bank Deposits (Inventory Goods) It depends on what to send to the guests, if the ** is higher, it will be included in the salary payable to employees, and the management expenses are too high to be good for the enterprise. Items that do not belong to the main equipment of production and operation, with a unit value of more than 2,000 yuan and a service life of more than 2 years, shall also be regarded as fixed assets.

Water cups are low-value consumables, but if you are a manufacturer or merchant who produces water cups, you should credit them as inventory items.

1.It's better to have an invoice for something that your dad gives to someone.

It is a gift.

Borrow: Look at what you're sending, see for yourself.

Credit: Non-operating expenses.

2.This cup can only be counted, and low-value consumables ......

1. If the thing is purchased.

When buying, borrowing: Inventory goods.

Credit: Bank deposits.

Delivery: Operating expenses.

Credit: Inventory of goods.

2. It doesn't count.

Does the boss have an invoice for sending something to a guest? If it is useless, it cannot be recorded.

The life of the beverage cup is very short, and it cannot be included in the fixed assets, and is generally set as office supplies (office expenses) or low-value consumables.

The first should be the cost of purchase or business expenditure, and the second value is too low, which is a low-value consumable and is not considered a fixed asset.

The profit of a material is 1,600 tons, and the accounting system stipulates that the inventory loss and profit are offset by the current management expenses.

Borrow: Raw Materials 6400 (1600*4) Credit: Profit or Loss on Property to be Processed - Profit or Loss on Current Assets to be Processed 6400 After approval.

Borrow: Profit or loss on property to be disposed of - Gain or loss on current assets to be disposed of 6400 Borrow: Administrative expenses (6400).

A loss of machinery and equipment, borrowed: fixed assets disposal 80,000

Accumulated depreciation 200,000

Credit: Fixed assets 280,000

After approval, borrow: non-operating expenses - loss of fixed assets inventory 80,000 credit: fixed assets disposal 80,000