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Reprinted from alumni of the user at 09:37 on February 27th, 2010 Read (loading. ..) Comments (0) Category: Personal Diary
a,
Hapless - Qzone log, short-term borrowings:
1, borrowing short-term borrowings:
by: bank deposit
loans: Short-term borrowings
2, accrued interest on a monthly basis:
By: Finance costs
loans: interest payable
3, end of the quarter to pay interest on bank deposits:
by: Finance costs
; interest payable
loans: bank deposits
4, the principal short-term loans due for repayment :
by: Short-term borrowings
loans: bank deposits
Second, bills payable:
1, notes payable out:
By: purchase of materials / inventory of goods
Taxes payable - VAT (input tax)
Credit: Notes payable
bank acceptance fee:
by: Finance costs
loans: bank deposits
2, due notes payable pay the fare:
by: meet Notes
loans: bank deposits
3, resellers are unable to pay the bank acceptance fare:
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,
new balance shoes, due to payments received during the discount cash discount when payment is reduced financial expenses payable:
By: Finance costs payable
loans: bank deposits
4,
new balance outlet, 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
Taxes payable - VAT (output tax)
by: bank deposit
Credit: Receipts in advance
3 , small business receipts in advance, an advance payment credited to
receive the remaining amount of trade receivables:
by: Accounts receivable
Credit: Main business revenue
Taxes payable - VAT (output tax)
by: bank deposit
Credit: Accounts receivable
V. 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)
Construction in progress (under construction engineers wages)
; R & D expenditures (R & D staff salaries)
; Profit appropriation - the staff bonus and welfare fund (foreign-invested enterprises bonuses drawn and SSA)
Credit: Accrued payroll - wages / employee benefits
(2) non-monetary employee benefits:
from produced products as non-monetary benefits paid to employees
by: Management fees / cost of production / manufacturing costs
Credit: Employee benefits payable - non-monetary benefits
enterprise-owned housing 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
assets such as rental housing for employees free use of:
by: Management fees / cost of production / manufacturing costs
Credit: Employee benefits payable - non-monetary benefits
2, payment of staff salaries:
(1) payment of wages,
Starting the morning of the third day in Guizhou (Rui Wuyang) to be continued -, bonuses, allowances and subsidies:
to bank to withdraw cash:
by: Cash
loans: bank deposits
release:
by: Accrued payroll - wages
Credit: Cash withheld
:
by: Accrued payroll - wages
Credit: other receivables paragraph
(2) payment of employee welfare:
by: Accrued payroll - employee benefits
; Credit: Cash
(3) payment of union funds, staff education expenses and payment of social insurance, housing fund.
by: Employee benefits payable - trade union funds / employee education fund / social insurance / housing fund
Credit: bank deposits
(4) payment of non-monetary benefits:
enterprise products as the benefits paid to employees:
by: Employee benefits payable - non-monetary benefits
loans: the main business income
; payable tax - VAT (output tax)
by: Cost of
Credit: stock merchandise
enterprises to pay for rental housing and other assets, employees 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 processing materials
; payable tax - VAT (input tax)
loans: bank deposits / accounts payable / notes payable
2, VAT Transfer out:
by: loss of property to be treated - liquid assets pending income / under construction / employee benefits payable
Credit: Taxes payable - VAT (input tax turns out)
; stock goods / raw materials
3, sales of goods or provision of taxable services:
by: bank deposit / receivable / should
bills receivable loans: the main business income
Taxes payable - VAT (output tax)
4, regarded as sales:
by: under construction / long-term equity investment / operating expenses
Credit: stock merchandise
Taxes payable - VAT (output tax)
5, the export tax rebate:
by: Other receivables
credit: Taxes payable - VAT (output tax)
6, to pay value-added Tax:
by: Taxes payable - VAT (Taxes paid)
loans: bank deposits accounted for small-scale taxpayers
:
1, small-scale taxpayers purchasing goods:
by: Raw materials / material purchase / in-transit goods
loans: bank deposits
2, small-scale taxpayers selling goods:
by:
bank loans: the main business income tax payable
- VAT
(b) tax payable:
1, sales of taxable Consumer:
by: Business tax and surcharges
credit: Taxes payable - tax payable
2,
new new balance shoes, self-produced taxable consumer goods for personal use:
by: Construction in progress / fixed assets / employee benefits payable / operating expenses
credit: inventory of goods
Taxes payable - VAT (output tax)
- tax payable
3, commission processing of taxable consumer goods:
processing of materials for the commission to recover 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: processing recovered materials
commissioned commissioned external sales of processed goods used directly by
: commission processing materials
; credit: Raw materials
by:
credit party processing materials: meet Trade
by: raw materials
credit: commission processing materials
; the corresponding charge collected on behalf of workers to pay income Toga Accounting for consumption tax:
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, calculated Business tax payable:
by: Business tax and surcharges
credit: Taxes payable - Business tax payable
2, sales of real estate:
by: Fixed asset liquidation
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,
new balance sneakers, 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 - payable resource tax
3, to pay resource tax:
by: Taxes payable - loans payable resource tax
: bank deposits
(e) urban maintenance and construction tax payable:
1, urban construction and maintenance tax payable calculated:
by: Business tax and surcharges
loans : Taxes payable - payable city construction tax
2, 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: Taxes payable - additional education
2, to pay extra charges for education:
by: Taxes payable - additional education
loans: 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 accounting
by Subject: Disposal of fixed assets
Credit: Taxes payable - land value increment tax payable
2, land use rights in the accounting of intangible assets subject:
by: bank deposit
Credit: Taxes payable - land value increment tax payable
3, to pay land tax:
by: Taxes payable - land value increment tax payable
Credit: 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
(ix) Personal income tax payable:
1, calculate and pay the employees withholding personal income tax:
By: Accrued payroll - wages
credit: Taxes payable - Personal income tax payable
3, pay personal income tax:
by: should taxes Fee - 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;
by:
interest payable on 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: nine
bank deposits, other payables;
1, provision meet the lease rental packages
by: management fees
Credit: Other payables paragraph
2,
12 Sadako's hilarious performance of the constella, payment:
by: Other payables
loans: bank deposits
ten, long-term borrowings:
1,
new balance mens, 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 borrowings - principal
loans: bank deposits
XI, bonds payable:
1, enterprise bonds issued at par:
by: bank deposit
Credit: Bonds payable - principal
2, accrued interest:
by: under construction engineering / manufacturing costs / financial costs / R & D expenditures
credit: Bonds payable - accrued interest
3, bond repayment of principal interest:
by: Bonds payable - par
-
accrued interest loans: bank deposits
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