Debit: bank deposit
goods in stock
fixed assets
invisible assets
Loan: capital -A
-B.
Two. Assets purchased, costs incurred and income generated in the course of production and operation:
1. Debit: fixed assets; Credit: cash
2. Borrow: low-value consumables; Credit: cash
3. Borrow: materials; Loan: cash; accounts payable
4. Borrow: manufacturing costs; Management expenses; Credit: cash
5. Borrow: production cost-product A; -product b; Loans: materials
6. Borrow: cash; Accounts receivable; Credit: sales revenue
3. Profit and loss distribution
There are three main types of profit and loss distribution of partnership enterprises: distribution of profit and loss according to the proportion of capital contribution, distribution according to wages first, and distribution of balance according to the agreed proportion; According to the salary and capital reward, the balance is distributed according to the agreed proportion.
(1) Carry-forward sales revenue:
Debit: sales revenue
Loan: profit this year
(2) Carry-over costs and expenses
Debit: this year's profit
Credit: cost of sales
Management cost
production cost
financial expenses
income tax
(3) Debit: income tax
Loan: income tax payable
(4) Debit: this year's profit
Loan: partner's capital -A
-B.
Four, the original partner to withdraw from the partnership and the new partner to join the partnership accounting entity changes, manifested as partner changes. There are two main ways: one is the withdrawal of the original partner. The second is the joining of new partners.
Necessary records shall be made on the matters of quitting the partnership and joining the partnership. The withdrawal of partners generally refers to more than three partners; When two people are in partnership, one of them quits, which is the disintegration of the partnership. There are generally two ways for partners to quit the partnership: one is to "sell shares to the outside world" and the other is to transfer shares to other partners.
Borrow: partner capital -A
Loan: partner's capital-b.
The price of equity sale and the payment method of the price are completely private affairs of the withdrawing party; However, no matter how much the price is, it cannot affect the total capital of the partnership. Therefore, you only need to enter the equity change in the account. If partner A sells the equity to partner B, then only the changes of the equity accounting entries will appear in the account books.
Borrow: partner capital -A
Loan: partner's capital-b.
If Partner A sells 70% of the equity to Partner B and 30% to Partner C, the accounting entries are as follows:
Borrow: capital -A
Loan: capital -B
-C.
Whether the original partner withdraws from the partnership or the new partner joins, it must be approved by the original partner.
Extended data
Tax treatment:
According to the regulations of the State Council, from June 5438+1 October1day, 2000, sole proprietorship enterprises and partnership enterprises no longer pay enterprise income tax, but only collect individual income tax on the income obtained by investors from production and operation.
The tax rate is calculated and levied according to the tax item of "income from production and operation of individual industrial and commercial households", and the five-level excess progressive tax rate of 5%-35% is applicable.
If the approved taxable income rate is levied, the taxable income shall be calculated according to the taxable income rate first, and then the individual income tax shall be calculated and levied at the five-level excessive progressive tax rate of 5%-35% according to the size of the taxable income.
If an investor establishes two or more enterprises (including those participating in the establishment), at the end of the year, the taxable income obtained from all enterprises shall be summarized, and the applicable tax rate shall be determined accordingly, and personal income tax shall be calculated and paid.
Tax preference refers to the investment or participation of the disabled in the establishment of a sole proprietorship enterprise or partnership enterprise, and the income from production and operation obtained by the disabled meets the conditions for the reduction of individual income tax stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Personal income tax may be reduced in accordance with the scope and scope of reduction stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government upon my application and examination and approval by the competent tax authorities.
The reporting and payment period and individual income tax payable by investors shall be calculated on an annual basis, paid in advance on a monthly or quarterly basis, and paid by investors within 7 days after the end of each month or quarter, and settled within 3 months after the end of the year, with overpayment and underpayment.
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