Financial accounting entries, answer must be taken, thank you

200 20 (1+16%) 16%=yuan 1, the sale of goods for the old shall not be deducted from the purchase amount of the old goods From May 1, the sales of goods shall be subject to a VAT rate of 16%; 3. The retail price is 200 yuan, which usually includes VAT, not the sales amount, so when calculating, (1+16%).

When accounting entries (accounting treatment of financial assets measured at amortized cost) are obtained: borrow: debt investment - cost 100 * 1000 = 100000 credit: bank deposit 97 * 1000 = 97000

Debt Investment - Interest Adjustment 3000

Actual interest income is recognized in the first year.

Borrow: Debt investment - accrued interest 100,000 * 5% = 5,000 Debt investment - interest adjustment 7,760-5,000 = 2,760 Loan: investment income 97,000 * 8% = 7,760

Actual interest income is recognized in the second year.

Borrow: Debt investment - accrued interest 100,000 * 5% = 5,000 debt investment - interest adjustment.

Credit: Investment income 104760*8%=

In the third year, the actual interest income and the principal and coupon interest of the bonds are recovered.

Borrow: debt investment - accrued interest 100,000 * 5% = 5,000 credit: investment income squeezed out).

Debt Investments - Interest Adjustments.

Debit: Bank deposit 115000

Credit: Debt Investment - Cost 100,000

Debt Investment - Accrued Interest 15000

The answer is d

Bonds issued in 2015 already include interest = 4,000 yuan.

Therefore, the actual money spent on buying bonds = 85200-4000 = 85200-4000 = 81200 yuan.

Excess ticket face is divided into premium purchases, included in interest adjustment=81200-80000=1200

The accounting entries are as follows:

Borrow: Debt investment – cost 80000

Debt Investments – Interest Adjustment 1200

Interest receivable 4000 (80000 5%)

Credit: Bank Deposit 85200

(1) On January 10, the materials were purchased, and the materials were inspected in the warehouse

Borrow: Material Procurement 9900 (9500 400).

Tax payable – VAT payable (input tax) 1615

Credit: Accounts Payable 11515

Borrow: raw materials 10000 (1000 10).

Credit: Material Purchases 9900

Material cost variance 100 [savings].

On January 15, the materials were received:

Borrow: Manufacturing cost 1000 (100 10).

Credit: Raw materials 1000

On January 20, the materials were purchased, and the materials have not yet been put into storage:

Borrow: Material procurement 23000 (22000 1000).

Tax Payable – VAT Payable (Input Tax) 3740

Credit: Bank Deposits 25740 (22000 3740).

Cash on hand 1000

On January 25, the materials were received:

Borrow: Production cost 25000 (2500 10).

Credit: Raw materials 25000

2) The material cost variance rate for this month is 4000 ( 100) 40000 10000) 100%.

Planned cost of issued materials (100 2500) 10 26000 (RMB).

The difference between the materials to be borne by the issuance is 26,000 yuan).

Carryover Variance: Debit: Manufacturing Expenses 78(1000

Production cost 1950 (25000

Credit: Material Cost Variance 2028

Borrow: Fixed assets 152000 (150000+2200-200).

Tax Payable - VAT Payable (Input Tax) 25700 (25500+200).

Credit: Bank Deposit 177700

300 * million yuan.

Borrowing financial fees for the end of the year.

Loan other due to the payment of the foot or bank deposit.

Every sedan car sleeps in the moon.

Borrow: 4329 selling expenses

Credit: 3700 goods in stock

Credit: Tax payable - VAT payable 629

1. Borrow: asset impairment loss (bad debt provision) 50,000

Credit: Bad debt provision 50,000

2. The cumulative provision for bad debts should be 1,500,000 * 5% = 75,000, the remaining 50,000 at the end of the previous year, and 25,000 this year

Borrow: asset impairment loss - 25000

Credit: Provision for bad debts 25,000

3. The cumulative amount should be 1300000 * 5% = 65000, and it should be rushed back to 10000

Debit: Bad debt provision 10000

Credit: asset impairment loss 10,000

4. Debit: 4000 bad debt provisions

Credit: Accounts receivable 4000

5. After confirming 4000 bad debts, the balance of bad debt provision is 65000-4000=61000

The cumulative balance that should be withdrawn at the end of 2012 is 1,200,000 * 5% = 60,000, and 1,000 should be washed off

Debit: Bad debt provision 1000

Credit: asset impairment loss 1000

You check the calculation process yourself, I didn't check it.

Compensation should be another issue.,If it's combined with the above, you don't have time to list it.。。

Supplement. Company A has the following economic operations: selling a batch of goods to Company B, the price is 200,000 yuan, and the value-added tax is 34,000 yuan, and the payment has not yet been received;

Debit: Accounts receivable - Company B 234000

Credit: operating income 200,000

Tax Payable - VAT Payable (Output) 34000

received an interest-free commercial acceptance bill with a face amount of 234,000 yuan from Company B to offset the previous arrears;

Debit: Notes receivable - Company B 234000

Credit: Accounts Receivable - Company B 234000

Company A discounted the commercial acceptance bill to the bank, and the net discount was 230,000 yuan, and the cash interest was 4,000 yuan;

Debit: bank deposit 230,000

Finance costs 4000

Credit: short-term borrowing 234,000

According to your later question, this bill should be attached by the bank with recourse, which means that the other party can't pay, and the bank wants to find you to collect money, which is equivalent to a short-term loan from the bank to you. The non-recourse should be the loan receivable notes 234,000

When the commercial acceptance bill expires, Company B is unable to pay the face value, and Company A terminates the confirmation of the bill;

Debit: Accounts receivable - Company B 234000

Credit: Notes receivable - Company B 234,000 Company A repaid the bank debt of 234,000 yuan.

Borrowing: short-term borrowing 234,000

Credit: Bank deposit 234000

**: Debit: Long-term receivables 1000

Credit: Unrealized financing gains.

Main business income.

Borrow: Cost of main business 600

Credit: 600 items in stock

Late 2006.

Debit: Bank deposit 468

Credit: Tax Payable - VAT Payable (Output Tax) 68 Long-term receivables 400

Borrow: Unrealized financing proceeds (

Credit: Finance Expense.

Late 2007.

Borrow: Bank deposit 351

Credit: Tax Payable - VAT Payable (Output Tax) 51 Long-term receivables 300

Borrow: Unrealized financing proceeds (

Credit: Finance Expense.

Late 2008.

Borrow: Bank deposit 351

Credit: Tax Payable - VAT Payable (Output Tax) 51 Long-term receivables 300

Borrow: Unrealized financing proceeds (

Credit: Finance Expense.