Help to solve the accounting problem in detail!!

Assets = Liabilities + Owners' Equity. The withdrawal of 10,000 yuan in cash by the bank is an increase in assets and a decrease in assets, which has no impact on the total assets. The repayment of 100,000 yuan is a decrease in assets and a decrease in liabilities.

Accounts received15 represent an increase in one asset and a decrease in one asset. The following analysis is the same. In short, the equation remains the same, and the accounting entries for each business are analyzed to see if there is any impact on the assets.

1) Withdrawal of 10,000 is a flow of funds and does not affect the total assets 2) The deposit is the money in the total assets, and the arrears are repaid, and the money is lost from ownership, and it needs to be subtracted 10 3) The recovery of arrears is the realization of actual assets, which does not affect the total amount 4) The foreign investment is a current asset into intangible assets, which does not affect the total assets 5) The investor injects funds and increases the total assets, which needs to be added 40 As long as the internal flow change and the external flow change of the total assets are clarified, it is very clear.

Attached: Total assets refer to all assets owned or controlled by the enterprise. Including current assets, long-term investments, fixed assets, intangible and deferred assets, other long-term assets, etc., that is, the total assets of the balance sheet of the enterprise.

Generally speaking, it can be considered that the total asset amount of an accounting entity is equal to the amount of "total assets" in its balance sheet.

1) Current assets refer to the total amount of assets that can be realized or consumed by an enterprise within one year or a production cycle of more than one year. This includes cash and deposits, short-term investments, receivables and prepayments, inventories, etc.

2) Fixed assets refer to the total amount of funds occupied by the net value of fixed assets, the disposal of fixed assets, the construction in progress and the loss of fixed assets to be disposed of.

3) Intangible assets refer to assets that have been used by an enterprise for a long time and do not have a physical form. Including patent rights, non-patented technologies, trademark rights, copyrights, and land use rights.

The price paid includes interest that has reached the interest payment period but has not yet been received, which shall be deducted when confirming the cost of the investment held to maturity.

Borrow: Held-to-maturity investment – cost 80000

Held-to-maturity investments – interest adjustment 1200

Interest receivable 4000 (80000 5%)

Credit: Bank Deposit 85200

1. Borrow: accounts payable 10,000 liabilities and assets are reduced by 10,000 at the same time, and the owner's equity remains unchanged.

Credit: Bank deposit 10000

2. Borrow: bank deposit 60,000

Credit: Short-term borrowing 60,000

3. Borrow: raw materials 12000

Credit: Bank deposit 12000

4. Borrow: bank deposit 10500

Credit: Accounts receivable 10500

5. Borrow: fixed assets 50,000

Credit: Bank Deposit 20000

Notes payable 30000

6. Borrow: other accounts payable 20,000

Employee compensation payable 25000

Credit: Bank deposit 45000

7. Borrow: bank deposit 153500

Credit: main business income 153500

8. Borrow: main business cost 48000 + 12000-24680 Loan: raw materials 35320

I wrote out the entries, in fact, there is no need to write them, you just need to know the assets and liabilities of these contents.

Repay accounts payable by 10,000 yuan, and reduce accounts payable and bank deposits by 10,000 yuan on both sides of the equation at the same time.

2) Borrow 60,000 yuan from the bank for a half-year short-term loan, and increase the bank deposits and short-term loans on both sides of the equation by 60,000 yuan at the same time.

3) 12,000 yuan for the purchase of photographic materials, and 12,000 yuan for raw materials and bank deposits on the left side of the equation.

4) Received 10,500 yuan owed by the customer, and the bank deposit and accounts receivable on the left side of the equation increased and decreased by 10,500 yuan.

5) 50,000 yuan for the purchase of photographic equipment, 50,000 yuan for fixed assets on the left, 20,000 yuan for bank deposits, and 30,000 yuan for bills payable on the right.

6) The bank deposit on the left decreased by 45,000 yuan, and the bank deposit on the right decreased by 45,000 yuan

7) Both sides of the equation increase by 153,500 yuan at the same time.

8) The balance of raw materials is 24,680 yuan.

2. Cash 1240

Accounts receivable 16000-10500=5500

Raw material 48000 + 12000 = 60000

Fixed assets 57900 + 50000 = 107900

Accounts payable 21640-10000 + 60000 + 30000 + 25000 = 126640

Management expenses 15,000 + 5,000 = 20,000

Paid-up capital 120,000

At the beginning of 2001, the opening balance of the "bad debt provision" account = 1 million * 5% = 50,000 If the balance of accounts receivable at the end of 2001 is 800,000 yuan, the balance of bad debt reserve for the current year = 800,000 * 5% = 40,000.

The provision for bad debts accrued in the current year is = 40,000-50,000 + 30,000 yuan of bad debts incurred in 2001 - 10,000 yuan of bad debts that have been written off in previous years = 10,000 yuan.

The answer is $1,000 – the answer is wrong, it's $10,000.

Let's start with the treatment in 2000:

At the end of 2000, the balance of bad debt provision should be = 1 million * 5% = 50,000 yuan, because the opening balance is 20,000 yuan, so the bad debt provision for the current period (2000) is 5-2 = 30,000 yuan.

Let's talk about the treatment in 2001: when bad debts occur, it should.

Debit: Bad Debt Provision 3

Credit: Accounts receivable 3

When recovering the bad debts that have been written off, the following accounting entries are made:

Debit: Accounts receivable 1

Credit: Bad Debt Provision 1

Note that the above entry must be available, otherwise there will be no record of the relevant units having repaid the money on the company's account! ）

And then make another one.

Debit: Bank Deposit 1

Credit: Accounts receivable 1

Therefore, at the end of the year, before the provision for bad debts is made, the balance of "bad debt provision" = 5 + 1-3 = 30,000 yuan, and the balance of bad debt provision at the end of the period should = 800,000 yuan * 5% = 40,000 yuan, so the bad debt provision that should be accrued in the current period = 4-3 = 10,000 yuan.

It's not 1000, are you sure you didn't make the wrong number?

The answer is 10,000 yuan or 1,000 yuan.

I have a solution for 10,000 yuan, but I haven't figured it out for 1,000 yuan.

1. Company A received the payment in advance on May 30.

Debit: Bank Deposit 565

Credit: Accounts Received in Advance - Company B 565

2. Company A transferred the goods on September 30.

Debit: Accounts Received in Advance - Company B 565

Credit: main business income 500

Tax Payable - VAT Payable (Output Tax) 65

Since the topic does not have the cost of the commodity, it has to be carried forward Loan: Cost of Main Business Credit: Inventory Goods.

Did you miscalculate? In such a hurry?

The balance of the "intangible assets" account at the beginning of the year is 1 million yuan, the balance of the "accumulated amortization" account at the end of the year is 200,000 yuan, and the balance of the "intangible assets impairment provision" account is 200,000 yuan.

1) Sales of a batch of goods, issued a special VAT invoice indicating the price of 250,000 yuan, the VAT tax amount of 42,500 yuan, the actual cost of the batch of goods 180,000 yuan, the goods have been issued, has completed the collection procedures.

Borrow: Issue 180000 items

Credit: 180,000 goods in stock

Debit: Accounts receivable 42500

Credit: Tax Payable - VAT Payable (Output Tax) 42500 (2) Received the rent of 98,000 yuan from the investment real estate and deposited it in the bank.

Debit: bank deposit 98000

Credit: Other business income 98,000

3) The net income of scrapped equipment is 48,000 yuan.

Borrow: 48,000 fixed assets disposal

Credit: Non-operating income 48000

4) Pay 50,000 yuan for flood relief donations with bank deposits.

Borrow: Non-operating expenses - Donation expenses 50,000 Credit: Bank deposits 50,000