It is required to stand on both sides of A and B and make corresponding accounting entries respectiv

Company A. 1. When a commodity is delivered to enterprise B, the entrusted consignment commodity shall be registered according to the cost price: 44000 consignment goods

Credit: 44000 goods in stock

2. When receiving the consignment list, the revenue shall be recognized according to the agreed price of the goods;

Debit: Accounts receivable - enterprise B 65520

Credit: main business income 56000

Credit: Tax payable - VAT payable (output tax) 95203, carry forward the cost according to the cost price.

Borrow: Cost of main business 44000

Credit: 44000 for consignment goods

4. A handling fee of 8800 shall be paid according to the contract

Debit: Selling Expenses - Handling Fee 8800

Credit: Accounts Receivable - Company B 8800

5. The net amount of money received from enterprise B is 214,000 yuan, and the bank deposit is 56,720

Credit: Accounts Receivable - Enterprise B 56720

Company B. 1) Receive the consignment product.

Borrow: Consignment of goods - enterprise A 56000

Credit: Consignment sales of goods - enterprise A 56000

2) Issue a "consignment list" to enterprise A

Debit: Bank deposit 65520

Credit: main business income 56000

Tax Payable - VAT Payable (Output Tax) 9520

3) Carry forward the cost of sales.

Borrow: Cost of main business 44000

Credit: Consignment of goods - enterprise A 44000

4) Receive the VAT invoice issued by the entrusting party.

Borrow: 56000 for consignment goods

Tax Payable - VAT Payable (Input Tax) 9520 Credit: Accounts Payable - Enterprise A 56720

Other business income 8800

Company A: 1) When the product is shipped:

Borrow: consignment goods - enterprise B: 44000 (200 220) Credit: inventory goods - a commodity: 44000

2) When you receive the consignment list:

Debit: Accounts receivable - enterprise B 65520

Credit: Main business income: 56000 (200 280) Tax payable - VAT (output tax): 9520

Borrow: Sales Expenses - Handling Fee for Consignment Goods: 8800 (200 44) Credit: Accounts Receivable - Enterprise B: 8800

3) When carrying forward costs:

Borrow: Cost of main business 44000

Credit: consignment goods - enterprise B: 44000

4) When receiving the payment from enterprise B:

Borrow: bank deposit - a bank: 56720

Credit: Accounts Receivable - Enterprise B 56720

Company B: 1) When the goods are received:

Borrow: consignment of goods - a commodity: 56000 (200 280) Credit: consignment of goods - enterprise A: 56000

2) When selling to the outside world:

Debit: Bank deposit (or cash): 65520

Credit: Consignment goods - a commodity: 56000 (200 280) Tax payable - VAT tax (output tax) 9520

3) When you receive a VAT invoice:

Debit: Tax Payable - VAT Payable (Input Tax) 9520 Credit: Accounts Payable - Enterprise A: 9520

4) When paying for the goods and calculating the consignment fee:

Borrow: entrusted to sell goods - enterprise A: 56000

Accounts Payable - Company A: 9520

Credit: Bank Deposit - A Bank: 56720

Other business income 8800

1. Consignment of goods.

When you receive a consignment product (at the consignment price including tax).

Borrow: Consignment of goods.

Credit: Entrusted with the sale of goods.

2. When the consignment goods are sold:

Submit the consignment list to the entrusting unit, and ask the entrusting unit for a special VAT invoice. At the same time, calculate the output tax of consignment goods and adjust the "accounts payable", cancel the "consignment sales of goods" and "consignment goods" debit: bank deposits.

Credit: Tax Payable – VAT Payable (Output Tax).

Accounts payable. At the same time:

Borrow: Entrusted sales of goods loan: entrusted supply and marketing of goods.

3. When receiving the additional special ticket from the entrusting unit.

Debit: Tax Payable – VAT Payable (Input Tax).

Credit: Accounts payable.

4. When issuing ordinary invoices for consignment fee income:

Debit: Accounts payable.

Credit: Other business income.

5. When paying the consignment money after deducting the consignment fee, debit: accounts payable.

Credit: Bank deposits.

6. When calculating and carrying forward the business tax payable on the commission income of consignment sales.

Borrow: Business tax and surcharge.

Credit: Tax Payable - Business Tax Payable.

Company A has no related party relationship with Company B, and A owns 54% of the equity of Company B. Judging from these two points of information, this question examines a long-term equity investment that is not under the same control, and the accounting entries of Company A are prepared as follows:

Borrow: Long-term equity investment - Company B 5000

Accumulated amortization of 500

Administrative Fee 50

Credit: Intangible assets 5500 (cost = book value + accumulated amortization = 5000 + 500).

Bank Deposit 50

Note: The above units are 10,000 yuan.

(1) Company A.

1.Credit Sales: Debit: Accounts Receivable - Entrusted Bank Collection 643500

Credit: operating income 550,000

Credit: Tax Payable - VAT Payable (Pin) 93500

2.Carry forward cost of sales:

Borrow: operating cost 480,000

Credit: 480,000 goods in stock

3.Receiving: Debit: Bank Deposits 637065

Debit: Finance Expenses 6435 (1 20).

Credit: Accounts receivable - 643,500 for entrusted bank collection

2) Company B.

1.Purchase: Borrow: 550,000 items in stock

Debit: Tax payable - VAT payable (in) 93500

Credit: Accounts Payable - Company A 643500

2.Repayment: Borrow: Accounts Payable - Company A 643500

Credit: Bank Deposits 637065

Credit: Finance Expenses 6435

1. Borrow: production cost - product A 51000

Product B 49000

Manufacturing cost 900

Credit: Raw Materials - A Materials 50700

bMaterial 40000

cMaterial 10200

2. Borrow: production cost 54000

Manufacturing cost 10000

Credit: Employee Compensation Payable - Salary 64000

3. Borrow: production cost 7560

Manufacturing cost 1400

Credit: Employee Compensation Payable - Benefits 8960

4. Borrow: 64,000 cash in hand

Credit: Bank deposit 64000

5. Borrow: 64,000 employee compensation payable

Credit: Cash on hand 64000

6. Borrow: management expenses - office expenses 1200

Credit: Bank deposit 1200

7. When making payment:

Debit: Advance Accounts Amortized Expenses 4500

Credit: Bank deposit (or cash on hand) 4500

Amortization: Borrow: Manufacturing cost 1500

Credit: prepaid accounts amortized expenses 1500

8. Borrow: manufacturing cost 1300

Credit: Accumulated depreciation 1300

9. Borrow: management fee 1000

Credit: Withholding fee 1000

10. Borrow: production cost - product A 3 5 * (all manufacturing costs) B product 2 5 * (all manufacturing costs).

Credit: Manufacturing expenses.

11. Borrow: inventory goods - product A.

Product B Credit: Production Cost - Product A.

Product B.

The share capital is calculated at par value, i.e. 12,000,000, and the underwriting fee can be deducted directly from the allotment funds without being credited to the expense.

Borrow: bank deposit 12000000 * 4 * (credit: share capital - state shares 12000000 * 55% = 6600000 share capital - corporate shares 12000000 * 15% = 1800000 share capital - public shares 12000000 * 30% = 3600000 capital reserve - share capital premium 46464000-12000000 = 34464000

Debit: Bank deposit 12000000*4

Credit: Share Capital 12,000,000 Capital Reserve - Equity Premium Difference.

Among them, the state shares account for 55%, the corporate shares account for 15%, and the public shares account for 30%.

1) At the time of investment on February 1, 2008:

Borrow: Long-term equity investment Company B 2 550 000 Loan: Bank deposit 2 550 000

2) On April 1, 2008, Company B declared a cash dividend.

Borrow: Dividends receivable 100 000

Credit: investment income 100 000

3) When the dividend was received on May 10, 2008:

Debit: bank deposit 100 000

Credit: Dividends receivable 100 000

4) Transferred on January 20, 2010**.

Debit: bank deposit 1 800 000

Credit: Long-term equity investment Company B 1 275 000 Investment income 525 000

Accounting treatment of Company A.

Debit: Accounts Payable - Company B 1000

Credit: Accounts Payable - Company C 1000

Accounting treatment of Company B.

Debit: Fixed assets 1000

Credit: Accounts receivable - Company A 1000

Accounting treatment of Company C.

Debit: Accounts receivable - Company A 1000

Credit: Fixed assets 1000

In this way, Company A made a transfer of debts, which was transferred from Company B to Company CCompany B writes off its claims against Company A;Company C confirms its claim against Company A.

Let's say your company is B:

When borrowing: borrowing: accounts receivable - A 1000

Credit: Bank deposit 1000 when repaying:

Borrow: Fixed Assets - C 1000

Credit: Accounts receivable - A 1000

Use the receipt that B received 1000 arrears, and directly transfer the accounts when B owes debts, such as accounts payable, other payables, short-term loans, etc., to the name of C.

Borrow: Short-term borrowing-B.

Credit: Short-term borrowings - C.