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財產: 3450 DF幣
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總發言數: 105 篇
註冊日期: 2010/11/27
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a short-term borrowings:
1, borrowing short-term borrowings:
by: bank deposit
loans: Short-term borrowings
2, accrued monthly interest:
by: Finance costs
loans: interest payable
3, end of the quarter to pay interest on bank deposits:
by: Finance costs Interest payable on loans
: bank deposits
4, short-term loans due for repayment of principal:
by: Short-term borrowings
loans: bank deposits
Second, bills payable:
1, out of notes payable:
by: purchase of materials / inventory of goods
payable Tax - VAT (input tax)
loans: bank acceptance bills payable
fee:
by: Finance costs
; loans: bank deposits
2, notes payable pay the fare due:
by: Notes payable
loans: bank deposits
3, resellers are unable to pay the bank commitment fare against the bill:
by: Notes payable
loans: Short-term borrowings
three, accounts payable:
1, occurred in accounts payable:
by: material procurement / stock goods / goods in transit / production cost / management fee / overhead
; payable tax - VAT (input tax)
credit: Accounts payable
2, repayment of accounts payable:
by: Accounts payable
loans: bank deposits / notes payable
3, because of the discount period, the cash payment to pay off creditors be offset against the financial costs
by:
by: Accounts payable
credit: Finance costs
; bank deposits
4, resellers do not pay accounts payable:
by: Accounts payable
Credit: operating income - other
Fourth, advances from customers:
1, receipt of advances from customers:
by: bank deposit
Credit: Receipts in advance
2, receive the remaining amount :
by: Receipts in advance
loans: the main business income should
pay tax - VAT (output tax)
by: bank deposit
Credit: Receipts in advance
3, small business accounts in advance, an advance amounts included in \
receive the remaining amount:
by: Accounts receivable
loans: the main business income
; payable tax - VAT (output tax)
by: bank deposit
Credit: Accounts Receivable
Five
Employee benefits payable:
1, confirmed that workers pay:
(1) monetary compensation for the employee:
by: Production costs - the cost of basic production workshop (production staff salaries)
Manufacturing costs (shop manager salary)
labor costs (production staff salaries)
; management costs (staff salaries)
cost of sales (sales staff salaries)
; in progress (under construction staff salaries)
R & D expenditures (R & D staff salaries)
profit distribution - Extraction of the staff bonus and welfare fund (foreign-invested enterprises extract
the employee bonus and welfare payments)
Credit: Accrued payroll - wages / employee benefits
(2) non-monetary employee benefits:
own products As a non-monetary benefits paid to employees
by: Management fees / cost of production / manufacturing costs
Credit: Employee benefits payable - non-monetary benefits
enterprise owned houses and other assets provided to employees free of charge by using the
: management fees / cost of production / manufacturing costs
Credit: Employee benefits payable - non-monetary benefits
by: Employee benefits payable - non-monetary benefits
Credit: Accumulated Depreciation
rental housing and other assets for unpaid workers Use:
by: Management fees / cost of production / manufacturing costs
Credit: Employee benefits payable - non-monetary benefits
2, payment of staff salaries:
(1) payment of wages, bonuses, allowances and subsidies:
to the bank to withdraw cash:
by: Cash
loans: bank deposits
release:
by: meet staff Compensation - wages
Loan: Cash
Withholding:
by: Accrued payroll - wages
Credit: other receivables paragraph
(2) payment of employee welfare:
by: Accrued payroll - employee benefits
Loan: Cash
(3) payment of union funds, staff education expenses and payment of social insurance, housing provident
gold and other
by: Employee benefits payable - trade union funds / employee education fund / social insurance / housing
Loan Fund: Bank deposits
(4) payment of non-monetary benefits:
enterprise products as the benefits paid to employees:
by: Employee compensation payable - Non-monetary benefits
Credit:
main business income tax payable - VAT (output tax)
by: Cost of
Credit: stock merchandise
business and other assets to pay for rental housing workers rent free use of what happened:
By: Employee benefits payable - non-monetary compensation
loans: bank deposits
VI tax payable:
(a) VAT:
1, procurement of goods and taxable services received:
by: purchase of materials / goods in transit / raw material / production costs / overhead / management fee / Commission
Toga Engineering Materials
taxes payable - VAT (input tax)
loans: bank deposits / accounts payable / notes payable
2,ugg outlet, input tax turns out:
by: loss of property to be treated - or loss Current assets pending / in progress / to employees
pay
credit: Taxes payable - VAT (input tax turns out)
inventory of goods / raw materials
3, sales of goods or provision of taxable services:
by: bank deposits / accounts receivable / credit notes receivable
:
main business income tax payable - VAT (output tax)
4, depending on with the sales practices:
by: under construction / long-term equity investment / operating expenses
Credit: stock merchandise
Taxes payable - VAT (output tax)
5, the export tax rebate:
by: Other loans receivable
: Taxes payable - VAT (output tax)
6, to pay VAT:
by: Taxes payable - VAT (Taxes paid)
Credit: bank deposits
small-scale taxpayers accounting:
1,moncler sito ufficale, small-scale taxpayers purchasing goods:
by: Raw materials / material purchase / in-transit goods
loans: bank deposits
2, the small-scale taxpayers selling goods:
by:
bank loans: the main business income
; Taxes payable - VAT
(b) tax payable:
1, selling taxable consumer goods:
by: Business tax and surcharges
credit: Taxes payable - tax payable
2, self-produced taxable consumer goods for personal use:
by: in progress / fixed assets / employee benefits payable / operating expenses
Credit: stock merchandise
Taxes payable - VAT (output tax)
- tax payable
3, commission processing of taxable consumer goods:
recovered materials used in the commission process to continue production of taxable consumer goods
by:
credit party processing materials: raw materials
by: party processing materials
Credit: Taxes payable - tax payable
by: raw materials
credit:
commissioned processing materials processing recovered material directly commissioned External sales
by:
credit party processing materials: raw materials
by: party processing materials
Credit: Accounts payable
by: raw materials
Credit: commission processing materials
Toga
corresponding income workers received pay excise tax collected on behalf of the accounting treatment of:
by: Accounts receivable / bank deposits
Credit: Taxes payable - tax payable
4, importing taxable consumer goods:
by: Materials Procurement / fixed assets / inventory of goods
credit: Accounts payable / bank deposits
(c) Business tax payable:
1, calculate sales tax payable:
by: Business tax and surcharges
credit: Taxes payable - should be to pay sales tax
2, sales of real estate:
by: Disposal of fixed assets
credit: Taxes payable - Business tax payable
3, pay sales tax:
by: Taxes payable - Business tax payable
loans: bank deposits
(d) of the resource tax payable:
1, external sales of taxable products, resources tax should be paid by:
by: Business tax and surcharges
Credit: Taxes payable - payable resource tax
2, taxable products produced for own resources to pay tax:
by: cost of production / manufacturing costs
Credit: Taxes payable - resource tax payable
3, to pay resource tax:
by: Taxes payable - Resource Tax payable
loans: bank deposits
(e) urban maintenance and construction tax payable:
1, urban construction and maintenance tax payable calculated:
by: Business tax and surcharges
Credit: should pay taxes - payable city construction tax
2,beats by dre, urban maintenance and construction tax to pay:
by: Taxes payable - payable
urban maintenance and construction tax credit: Bank deposits
(f) shall be deposited additional education:
1, computing education surtax payable:
by: Business tax and surcharges
Credit: should taxes costs - additional education
2, to pay extra charges for education:
by: Taxes payable - additional education
credit: bank deposits
(g) land value increment tax payable:
1, the transfer of land rights, corporate buildings and fixtures on the ground together with the fixed assets
by Subject Accounting
: Disposal of fixed assets
credit: Taxes payable - land value increment tax payable
2,nike tn|ugg boots|-Why are some miserable life, some joy, land use rights in the accounting of intangible assets subject:
by: bank deposit
Credit: Taxes payable - land value increment tax payable
3,ugg outlet|lisseur|lisseur ghd styler-The function, to pay land tax:
by: Tax payable - land value increment tax payable
loans: bank deposits
(h) property tax payable, land use tax, travel tax and mineral resources compensation tax:
1, provision for property taxes, land use tax, travel tax and mineral resources compensation tax
By: management fees
credit: Taxes payable - property tax
- vehicle use tax
- mineral resources compensation tax
2, to pay property tax, land use tax, travel tax and mineral resources compensation Tax
by: Taxes payable - property tax
- vehicle use tax
- - mineral resources compensation tax
loans: bank deposits
(i) Personal income tax payable:
1, calculate and pay the employees withholding personal income tax:
by: Accrued payroll - wages
Loan : Taxes payable - Personal income tax payable
3, pay personal income tax:
by: Taxes payable - Personal income tax payable
loans: bank deposits
seven, interest payable:
1, accrued interest expense:
by: Finance costs
loans: interest payable
2, when the payment of interest;
Dr: Interest payable
loans: bank deposits
eight, dividends payable:
1, confirm the dividends payable or profits:
by: Profit appropriation - cash incentives or profits
; credit: Dividends payable
2, Payment:
by: Dividends payable
Credit: Bank deposits
nine, other payables;
1, provision meet the lease rental packages
by: management fees
Credit: other payables
2, Payment:
by: Other payables
loans: bank deposits
ten, long-term borrowings:
1, to obtain long-term loans:
by: bank deposit
Loan: Long-term borrowings - principal
2, accrued interest:
by: Finance costs Interest payable
3, return of long-term loans:
by: Long-term loans - loans principal
: bank deposits
XI,planchas ghd|ugg outlet|ugg boots-The moment you g, bonds payable:
1, corporate bonds were issued at par:
by: bank deposit
Credit: Bonds payable - principal
2, total mention of interest:
by: under construction / manufacturing costs / financial costs / R & D expenditures
credit: Bonds payable - accrued interest
3, bond repayment of principal interest:
By: Bonds payable - par
-
loans accrued interest: Bank deposits
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