Borrowed fixed assets 1000000
Paid-in loan capital is 1000000.
2. The enterprise purchased a batch of material A from a factory, with a value of 14000 yuan and a value-added tax rate of 17%, and the payment has not been paid.
Borrowed raw materials 14000
Taxes payable-VAT payable (input tax) 2380
Loan accounts payable 16380
3. According to the summary calculation, the salary payable to employees this month is 67 200 yuan, including: the salary of front-line workers is 40,000 yuan, the salary of workshop manager is 7 200 yuan, and the salary of factory department manager is 20,000 yuan.
Borrow the production cost of 40,000 yuan
Manufacturing cost 7200
Management fee 20 thousand
Salary of loan payable employees is 67,200 yuan.
4. The production workshop used a batch of materials worth 9 400 yuan to make product A, and the factory department used general consumable materials from 400 yuan.
Borrow the production cost of 9400
Manufacturing cost 400
Loan raw materials 9800
5. Employee Wang of this unit reimbursed medical expenses 180 yuan, and the cashier paid in cash.
Borrowing management fee 180
Inventory borrowing cash 180
6. According to the stipulated depreciation rate, the depreciation expense of fixed assets this month is 79 400 yuan, including 49 400 yuan for the fixed assets used in the workshop and 30,000 yuan for the enterprise management department.
Borrow manufacturing expenses of 49400
Administrative expenses 30000
The accumulated depreciation of the loan is 79400.
7. The factory department ordered a batch of books and materials for 9000 yuan in cash, which will be amortized in three months after the study.
Borrowing and prepaid expenses 9000
A loan? Bank deposit? 9000
8. Accrue the short-term loan interest that should be borne this month 23 400 yuan.
Borrow financial expenses of 23400
A loan? Estimated liabilities? 23400
9. The enterprise sells 200 products at a cost of 40 yuan, and the VAT rate is 17%. The money has been received and deposited in the bank.
Borrow? Bank deposit? 9360
A loan? Main business income? 8000
Taxes payable-VAT payable (output tax) 1360
10. The total cost of completing a product is 890,000 yuan.
Borrow? Stock goods? 890000
The production cost of the loan is 890 thousand.
1 1. Carry forward the cost of selling 200 pieces of product B (unit cost is 32 yuan).
Borrow the main business cost of 6400
A loan? Stock goods? 6400
12. We received a penalty of 6 400 yuan from a company, and the people's court transferred the penalty to our account according to the contract.
Borrow? Bank deposit? 6400
Loan non-operating income 6400
13. 600kg of overstocked materials sold by the enterprise, 5 400 yuan, and 9 18 yuan have all been deposited in the bank.
Borrow bank deposit 63 18
A loan? Main business income? 5400
Taxes payable on loans-VAT payable (output tax) 9 18
14. The enterprise realized a total profit of 3.6 million yuan in the whole year, and the income tax payable at 33% was 1, 1, 888,000 yuan.
Loan income tax expense 1 188000
Taxes payable on loan-income tax payable 1 18800
15. After calculation, the profit that the enterprise should pay to investors is 98,000 yuan.
Borrow? Profits payable? 98000
Loan bank deposit 98000
Extended data:
1, the "cash" account becomes the "cash on hand" account.
2. The new standard cancels the subjects of "short-term investment" and "short-term investment impairment reserve", sets the subjects of "trading financial assets" and "available for sale", and sets two secondary subjects of "cost" and "fair value change" under the subject of "trading financial assets".
3. The new standard cancels the account of "subsidy receivable" and merges it into the account of "other receivables".
4. Replace "material procurement" with "material procurement".
5. "Packaging" and "low-value consumables" are merged into "revolving materials".
6. The new standard cancels the subject of "long-term debt investment" and reclassifies it as "transactional financial assets", "held-to-maturity investment" and "available-for-sale financial assets".
7. The new standard adds the subject of "investment real estate", accounting for real estate held to earn rent or capital appreciation, or both.
8. The new standards set up the subjects of "long-term receivables" and "unrealized financing income". If an enterprise adopts the method of deferred payment by installments, and its business activities with financing nature have met the conditions for revenue recognition, it should debit the account of "long-term receivables" according to the balance of the receivable contract or agreement, credit the account of "main business income" according to its fair value, and credit the account of "unrealized financing income" according to its difference.
9. The new standard sets up the subject of "long-term equity investment", but its accounting content and method have changed compared with the original system.
10. The new standard adds the subject of "cumulative amortization". Used to calculate the amortization amount of intangible assets.
1 1. The new standard adds the subject of "goodwill", which is separated from the subject of "intangible assets" and is the result of the merger of enterprises under different controls.
12. The original system required enterprises adopting tax impact accounting method to set up "deferred income tax" subjects, while the new standards set up "deferred income tax assets" and "deferred income tax liabilities" subjects, and their accounting methods have changed compared with the original system.
Deferred income tax assets = deductible temporary differences × tax rate
Deferred income tax liabilities = taxable temporary differences × tax rate
Baidu Encyclopedia-Accounting Entry