I read you and want to ask you questions about the club

Accounting is the core subject of the six subjects of the note, and the other subjects are related to accounting to varying degrees, such as financial management is based on the financial statements in accounting, and auditing is also based on the audit of financial statements, tax law, economic law, etc. are also related to some knowledge in accounting, so its difficulty and foundation are self-evident. Compared with the primary and intermediate accounting title examinations, the accounting of the note will be very difficult, not only the content is more, but also the understanding is more difficult, which is why the annual accounting examination has the largest number of applicants and the lowest pass rate. Accounting certification training to find the accounting school, 15 days of free trial, 24 hours of real-time Q&A, efficient preparation.

This is the post you saw in the post bar.,It is recommended that you ask questions along with the post.。

Now the question is in the know. Let me help you answer.

The average salary of the Big Four firms in 2013 is as follows:

Year 1: 4850 months.

Second year: 5350 months.

Year 3: lowlevel7800

Year 4: lowlevel9800

Year 5: lowlevel12800

From the third year onwards, there is no overtime pay, but there is a bonus.

Both the toplevel and the lowlevel account for about 15% of the total population.

The basic salary of the toplevel is similar to that of the lowlevel of the next year, and you have a certain amount of experience after a few years, you can go to the enterprise, and if you have strong personal ability, the salary level will be higher.

Hello classmates, I'm glad to answer for you!

If you don't want to develop in the auditing industry, you can also go to the enterprise to be a financial manager or financial director, but you can't conduct a visa audit.

The salary of a certified public accountant is generally the basic salary of the firm + the relevant business commission. The basic salary of a general firm is the average salary level in the region (a very common level), and the CPA mainly relies on the relevant business commission, and now the commission ratio of each firm is also different, from 10+% to 20+%, and the total amount of business taken over by each CPA each year is different.

There are also different personalities of each certified public accountant, some people work hard to get commissions, and some people feel that the money is enough, so they would rather rest. There is also whether it can take over major business is also a consideration indicator, similar to the current IPO of enterprises, the restructuring of listed companies, etc., the amount involved in these businesses is quite large, and the corresponding commission amount is also huge.

Hope mine can help you solve the problem, if you are satisfied, for yo.

Gordon wishes you a happy life!

Summary. Dear, can I take a look at the original question.

As at December 31, Q20X3, the carrying cost of commodity A was 90,000 yuan, and the credit balance of the reserve for inventory decline before the provision was 6,000 yuan; At the end of the period, 50% of the A commodity has signed a sales verification and distribution agreement with Company B, agreeing that the sales price is 48,000 yuan, and the relevant taxes and fees are expected to be 1,000 yuan, and the other 50% of the A commodity has a fair market price of 41,500 yuan, and the sales-related taxes are expected to be 4,000 yuan; Regardless of the influence of other factors, according to the above information, it is determined whether the impairment of commodity A is impaired, and the relevant accounting entries are prepared.

Dear, can I take a look at the original question.

Pro, no impairment has occurred.

What about the calculation process.

Dear, I'm glad to answer the question for you: Dear, the answer process is as follows: Reasons for no impairment:

Net realizable value = 48,000-1,000 + 41,500-4,000 = 84,500 yuan, decline in accrued inventory = 90,000-84,500 = 5,500 yuan; The actual annihilation of Hu Ji should be reversed back to the price drop = 6000-5500 = 500 yuan entries: borrow: inventory price decline provision 500 loans:

The impairment loss of capital and property change is 500

Dear, I'm glad to answer the question for you: Dear, the answer process is as follows: Reasons for no impairment:

Net realizable value = 48,000-1,000 + 41,500-4,000 = 84,500 yuan, decline in accrued inventory = 90,000-84,500 = 5,500 yuan; The actual annihilation of Hu Ji should be reversed back to the price drop = 6000-5500 = 500 yuan entries: borrow: inventory price decline provision 500 loans:

The impairment loss of capital and property change is 500

And the ones who signed the contract, why didn't you count.

That one. I'll forget the third.

Net realizable value = 48,000-1,000 + 41,500-4,000 = 84,500 yuan, decline in accrued inventory = 90,000-84,500 = 5,500 yuan; The actual price should be reversed = 6000-5500 = 500 yuan

Asset impairment loss of 500

Okay, thanks, I get it.

Well, okay

Although you have asked a lot of questions about this question, and you have asked redundant questions, this question is still representative to a certain extent, so I will analyze it as much as possible according to your requirements!

Analysis: Question 1

January 1, 2010, when obtained:

Borrow: Available for **Financial Assets - Cost 1000

Interest Adjustment 20

Credit: Bank Deposit 1020

On December 31, 2010, debit: interest receivable 30 (1000 3%)

Credit: Investment income.

Available for **Financial Assets - Interest Adjustment.

At this time, the amortized cost = 10,000 yuan, because the market ** (book value) is 1,000 yuan, there are:

Borrow: Capital Reserve - Other Capital Reserve.

Credit: Available for ** Financial Assets Changes in fair value.

On December 31, 2011, borrow: interest receivable 30

Credit: Investment income.

Available for **Financial Assets - Interest Adjustment.

At this time, amortized cost = 10,000 yuan.

Since the fair value decreased to 9 million yuan at this time, it was determined to be impaired, then, the book value before impairment = 10,000 yuan, which is calculated according to the amount of the general ledger account.

So to sort out the above equation: in this formula, the part in parentheses is the amortized cost of the bond, and the amount included in the capital reserve due to the decrease in fair value. This is also the ** in your second question, why do you want to subtract it, I will answer it for you here by the way!

To summarize your second question: book value = amortized cost - the amount of capital reserve accumulated by falling, or the amount of capital reserve accumulated by rising).

Let's move on to the above process:

The book value we calculated is 10,000 yuan, then:

Impairment amount = 10,000 yuan, borrowed: asset impairment loss.

Credit: Capital Reserve - Other Capital Reserve.

Available for **Financial Assets - Changes in Fair Value.

There are no conditions in your questions in the future, so you can't do it, so stop here!

Question 2, in question 1, has been described in detail, no longer analyzed!

Question 3, because the financial assets available for the first time are financial assets with uncertain intentions, that is, they must not be held for the purpose of earning short-term price differences, so the holding time is relatively long, so in order to match the interest adjustment amount of the period income or bonds with the period, it is more fair and reasonable to calculate in each holding period, so the accounting standards have formulated this kind of provision, of course, this is a provision, we are not researchers and formulators, so what can be done, that is, only according to the provisions of the implementation, Of course, knowing why this is the case will help us understand and master this particular accounting method. Remember its accounting characteristics: fair value + amortized cost effective interest rate adjustment method.

Very unique approach.

If you still have questions, you can continue to ask me questions using "hi!!

1. I won't write the entries, and I can read the textbooks by myself.

2. If you say you don't understand the analysis, you can read the textbook, and there is it in the textbook. The part of the impairment of financial assets in this chapter: when the impairment of financial assets occurs, the accumulated losses due to the decline in fair value that were directly included in the owner's equity should be transferred out.

3. It is estimated that you will do less to use bonds as financial assets for **, there is such a question in the book, but the real interest rate and the coupon rate are the same. The use of amortized cost calculation involves some theories in financial management. The balance sheet is about the formation of the past, not the formation of an expectation of the future, so something that can be recognized in the future needs to be converted to the current value, and the amortized cost is a term for measuring the current value.

If you come into contact with financial leasing, your feelings will be stronger.

Read more books, they are all in the books.

The main thing in this question is to be clear about a few basic concepts:

Fair value (in the case of bonds, it is primarily the market price).

Book value (for this question, it mainly refers to the sum of the balances of the three sub-accounts of financial assets (cost, interest adjustment, fair value change)).

Amortized cost (cost interest adjustment).

==== It should be noted that the measurement of financial assets is divided into initial measurement and subsequent measurement.

The initial measurement of a financial asset is fair value, but subsequent measurement is measured at amortized cost if the fair value does not change.

Hello! There are two types of construction methods: self-built and outsourced. There are also two types of cases where there is VAT input tax.

Self-built procurement materials and outsourcing to accept services, ** merchants (including goods and services) are general taxpayers, and special VAT invoices are issued, and the face tax amount is the input tax of the purchaser;

**If the merchant is a small-scale taxpayer, please issue a special VAT invoice to the tax authority, and the face tax amount is the input tax amount of the purchaser.

Hope it helps!

LZ doesn't seem to understand, and he doesn't have the experience of buying bonds or other financial products in real life.

Suppose a corporate bond, the company declares the payment of last year's interest on May 1 each year, and actually pays the interest on May 31.

A holds the company's bonds, and B purchased the company's bonds from A on 20 May.

In this case, the purchase price paid by B may include the interest that has reached the interest payment period but has not yet been paid, because A sold the bond early, so that he could not receive the interest that belonged to him by May 31, and A** will generally take this into account and increase ****.

The accounting of LZ financial assets has not been learned well, I feel.

I can understand why the answer is 230 when I buy it. DR: Tradable Financial Assets – Cost 2000 Dividends Receivable 80

Return on investment 10

CR: Bank Deposits 2090

Received 800,000 yuan of interest that has not yet been paid in the interest payment period.

DR: Bank Deposits 80

CR: Dividends Receivable 80

Change in fair value.

DR: Trading Financial Assets - Change in Fair Value 120 (2120-2000)CR: Gain or Loss on Change in Fair Value 120

Received interest of 800,000 yuan in 2010.

DR: Bank Deposits 80

CR: Return on investment 80

**Time. DR: Bank Deposits 2160

Fair value change gain or loss 120

CR: Tradable Financial Assets – Cost 2000

Change in fair value 120

Investment income 160

Carry forward previous fair value gains and losses to investment income.

DR: CR: Return on Investment 120

Now the investment income is summarized.

When you buy something (in a broad sense: including the construction of fixed assets, intangible assets, services, goods, etc.), you issue a special invoice, and you have input tax.

If labor materials are purchased in the process of constructing fixed assets. If you receive a special VAT invoice, you will incur input tax.

Because the fair value of 10 million yuan of fixed assets is not all of A's capital contribution, the state guarantees that the capital contribution ratio of both parties is 1:1, and B gives 500,000 yuan to A, which can be understood as the principal of the amortized cost is recovered 500,000 yuan, or the residual material is put into storage after the fixed assets are liquidated, and the asset cost needs to be reduced. Intuitively, you can think of it this way, the value of the assets you contributed is 10 million, and someone returns 500,000 to you, does that mean that your value is only 9.5 million?

The fair disposal gain of 10 million is 120, and the fair disposal gain of 500,000 is 120 * 50 1000.

1. Company A holds 20% of the shares of Company B and has a significant impact, which is to be accounted for by the equity method;

2. Under the equity method, if the initial investment cost is less than the book value of the share of the investee, the recorded value of the equity investment in the growth period shall be adjusted and the profit or loss for the current period shall be recognized. If the initial investment cost is greater than the book value of the share of the investee, it will not be adjusted.

3. Accounting entries:

Borrow: Long-term equity investment 1200

Credit: Bank deposit 1000

Non-operating income 200

First of all, it is necessary to determine whether to use the cost method or the equity method of accounting, and then compare (the parentheses mean the comparison between the two).