Debit: bank deposit
500000
Loans: Long-term loans
500000
2. When paying the advertising fee on March 8th:
Debit: sales expenses-advertising expenses
3600
Loans: bank deposits
3600
When borrowing travel expenses on March 15:
Debit: Other receivables-Luling
3600
Credit: Cash on hand
3600
When selling products on March 18:
Income excluding tax =11700/(1+17%) =10000.
VAT (output tax) =10000 *17% =1700
Debit: Accounts receivable-* *
1 1700
Loan: income from main business
10000
Taxes payable-VAT payable (output tax)
1700
5. On March 3rd1day, when bad debt provision is withdrawn:
Debit: Asset impairment loss-bad debt reserve.
2850
Loan: bad debt reserve
2850
6.3.31It takes time to withdraw employee benefits:
Borrow: production cost
12000
production cost
1200
Management cost
7800
Loans: Payables-Employee Benefits
2 1000
(2):
1, March 15 Time-consuming for employees to reimburse office supplies:
Borrow: overhead-office supplies
300
Credit: Cash on hand
300
2.3 19 Payment for product display time:
Borrow: sales expenses-exhibition expenses
260
Credit: Cash on hand
260
3. When paying long-term loan interest on March 20th:
Borrow: Construction in progress.
3600
Loans: bank deposits
3600
4. When the principal and interest of short-term loans are repaid on March 22nd:
Borrow: short-term loans
20000
Interest owed
600
Loans: bank deposits
20600
5. When purchasing three-year bonds on March 26th:
Borrow: transactional financial assets
9700
interest receivable
Eight hundred
Loans: bank deposits
10500
6. Entrust an external company to repair machinery and equipment on March 28th: (The repair fee in the new accounting standards can be deducted from the input tax, so the value-added tax should be calculated);
Repair fee excluding tax = 5850/(1+17%) = 5000.
Repair cost VAT (input tax) =5000* 17%=850.
Borrow: manufacturing cost
5000
Taxes payable-VAT payable (input tax)
850
Loans: bank deposits
5850