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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%).
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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
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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
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(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
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Borrow: Fixed assets 152000 (150000+2200-200).
Tax Payable - VAT Payable (Input Tax) 25700 (25500+200).
Credit: Bank Deposit 177700
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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.
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Borrow: 4329 selling expenses
Credit: 3700 goods in stock
Credit: Tax payable - VAT payable 629
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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
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**: 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.
The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step: >>>More
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