Accounting Fundamentals Quick Answers, Basic Accounting Questions Quick Answers

This question is only enough for the level of accounting qualification certificate, you still need to find a book of accounting foundation to do slowly, if you want to do this business, don't be lazy.

1. Borrow: bank deposit of 400,000.

Loan: Long-term loan of 400,000.

2. Debit: accounts payable 150,000.

Credit: Bank deposit of 150,000.

3. Borrow: material procurement 162000

Credit: Bank deposit 100000

Accounts payable 62000

4. Borrow: raw materials 162000

Credit: Material Procurement 162000

5. Borrow: production cost 280,000

Manufacturing cost 12000

Management fee 8000

Credit: Raw materials 300,000

6. Borrow: production cost 58000

Manufacturing cost 12000

Management fee 8000

Credit: 60,000 employee compensation payable

7. Borrow: production cost 8120

Manufacturing cost 168

Administrative Expenses 112

Credit: Employee benefits payable 8400

8. Borrow: 30,000 manufacturing costs

Management fee 10000

Credit: Accumulated depreciation of 40,000

9. Borrow: fixed assets of 380,000 yuan.

Credit: Bank deposit 380,000.

10. Debit: Accounts payable 62000

Credit: Short-term borrowing 62000

11. Borrow: 200,000 inventory goods

Credit: Cost of main business 200,000

12. Borrow: 50,000 cash in hand

Accounts receivable 200,000

Credit: main business income 250,000

13. Borrow: bank deposit 50,000

Credit: Cash on hand 50,000

14. Borrow: the cost of main business is 180,000

Credit: 180,000 goods in stock

15. Borrow: main business income of 250,000

Credit: Profit for the year 250,000

16. Borrow: This year's profit is 426390

Credit: Production cost 346120

Manufacturing cost 54158

Administrative Fee 26112

。Before approval: borrow: loss and excess of property to be disposed of - loss and excess of fixed assets to be disposed of 3600 accumulated depreciation 2400

Credit: Fixed assets 6000

After approval: borrow: non-operating expenses - fixed assets inventory loss 3600 loans:

Pending Property Loss and Excess – Pending Fixed Asset Loss and Excess 36003). Pre-Approval: Borrow:

Excess of property to be disposed of - Excess of current assets to be disposed of 55 Credit: Cash on hand 55

Post-Approval: Debit: Other Receivables 55

Credit: Excess of property to be disposed of - Excess of current assets to be disposed of 55

1.Borrow: main business income of 400,000 yuan.

Other business income $40,000.

Investment income $4,400.

Non-operating income $5,600.

Credit: Cost of main business 280 000 yuan.

Other operating costs $10,000.

Non-operating costs $7,000.

Business tax and surcharge of $2,000.

Selling expenses $20,000.

Management costs $10,800.

Finance costs: $3,600.

The profit for the year was $116,600.

2.Accrue taxes for the month.

Borrow: Income tax expense of $29,150.

Credit: Tax Payable - Income Tax Payable 29 150 yuan.

Carry forward. Borrow: The profit for the year is 29 150 yuan.

Credit: Income tax expense of $29,150.

3.Borrow: The profit for the year was 87 450 yuan.

Credit: Profit distribution $87,450.

4.Withdrawal of statutory surplus reserve.

Borrow: Profit distribution - withdrawal of statutory surplus reserve 8 745 yuan.

Credit: surplus reserve 8 745 yuan.

5.Borrow: Profit distribution - profit payable 43 725 yuan.

Credit: Profit payable $43,725.

6.Borrow: Profit distribution - undistributed profit 52 470 yuan.

Credit: Profit distribution -- withdrawal of statutory surplus reserve 8,745 yuan -- profit payable 43,725 yuan.

Borrow: profit distribution $87,450.

Credit: Profit Distribution - Undistributed Profit Profit Distribution 87 450 yuan.

100 + 60-30 = 130 (ten thousand).

Assets = Liabilities + Owners' Equity, and the assets in the formula refer to total assets.

Total assets include the company's own assets (which can be said to be net assets or owners' equity or assets invested by shareholders) and borrowed assets (liabilities), so the total assets of the enterprise will only change when shareholders invest (or divest) and borrow or repay.

For (1), it is only a change in the form of the existence of the company's assets (from bank deposits to inventories), and the total assets remain unchanged.

For (2), it increases the total assets of the enterprise (and also increases the liabilities, which just verifies the correctness of the accounting identity).

For (3), it returns the arrears, which leads to a reduction in the company's assets (reduced bank deposits), similar to (2).

For (4), it is also only a change in the form of assets (from the form of accounts receivable to the form of bank deposits, but they are all corporate assets), and the total amount of assets remains unchanged.

Such a concise and incisive answer was not adopted... Heaven is intolerable, adopt it, hehe. If you don't understand, you can ask, just remember to give me extra points.

(1) It is an increase or decrease within the assets. Bank deposits decreased, raw materials increased. Assets were unchanged overall.

2) Bank deposits increased and short-term borrowings increased. It is the change between assets and liabilities. Assets increased by 600,000.

3) Bank deposits are declining and accounts payable are decreasing. Changes between assets and liabilities. Assets decreased by 300,000.

4) Accounts receivable, like bank deposits, are asset-class accounts, which belong to changes within assets. Assets as a whole were unchanged.

Therefore, the company's total assets at the end of the month = 100 + 60-30 = 1.3 million.

(1) Borrow: raw material 10w

Credit: Bank deposit 10w

2) Borrow: bank deposit 60w

Credit: Short-term borrowing 60w

3) Debit: Accounts payable 30w

Credit: Bank deposit 30w

4) Borrow: bank deposit 20w

Credit: Accounts receivable 20w

Accounts receivable that are not recovered are also considered asset accounts, so the 20w recovered does not need to be increased, so the total assets are 100 + 60-30 = 130w

The answer is 50,000, the reason is that the short-term borrowing assets will be reduced by 10,000 with bank deposits, and 15,000 to buy equipment, although the bank deposits of the asset side have decreased, your fixed assets have increased, and the fixed assets are also the asset side, which is that one of the assets in the accounting section is transferred to another accounting account, and the total assets remain unchanged.

60 000-10 000=50 000

Analysis: The total amount of responsibility has nothing to do with assets so 30 000 can ignore it Bank deposits 10 000 Repayment of short-term borrowings : assets decreased by 10 000, responsibility also decreased by 10000

Use bank deposits to buy equipment and convert between assets only.

Bank deposits decreased by 10,000 and short-term borrowings decreased by 10,000. Assets and liabilities decreased by 10,000;

Using bank deposits to buy equipment is the conversion of one asset to another, and does not affect the total amount of assets.

So, the total assets are 60,000-10,000 = 50,000