Professional Documents
Culture Documents
请完成以下会计业务的会计分录
1、华兴公司收到国家投入的资本金 300 000 元,存入银行。
6、计算应由本月负担的短期借款的利息 300 元。
10、假定购入的设备需安装,以现金支付安装成本 1500 元。
购入设备交付安装时∶
支付设备安装费时:
设备达到预定可使用状态时:
12、华兴公司以银行存款支付上述甲材料的运杂费 2 000 元。
13、上述从达能工厂购入的甲材料已验收入库,结转其实际成本。
15、华兴公司以银行存款向东方公司预付购买材料的货款 15 000 元。
16、华兴公司向东方公司预定的乙材料已运到,乙材料 5 000 千克,单价 4 元,增值
税税率为 17% ,剩余货款用银行存款支付,材料已验收入库,
17、华兴公司以银行存款支付前欠新华工厂材料的价税款 93 600 元。
19、华兴公司以银行存款支付上述甲、乙材料的运输费、装卸费等共 4 000 元
(按甲、乙材料的重量比例进行分配)。
HUAXING COMPANY
GENERAL JOURNAL
PER 31 DECEMBER
N ACCOUNT R DEBIT CREDIT
O E
F
1 CASH IN BANK ¥
300.000
CAPITAL ¥
300.000
2 VEHICLE ¥
90.000
¥
90.000
3 PATENT RIGHT ¥
100.000
¥
100.000
4 CAPITAL RESERVE ¥
50.000
CAPITAL ¥
50.000
5 CASH IN BANK ¥
50.000
BANK LOAN ¥
50.000
7 BANK LOAN ¥
50.000
INTEREST EXPENSE ¥ 300
CASH ¥
50.300
8 CASH IN BANK ¥
100.000
BANK LOAN ¥
100.000
9 EQUIPMENT ¥
100.000
PPN INCOME ¥
17.000
TRANSPORTATION AND INSURANCE ¥
EXPENSE 1.000
CASH IN BANK ¥
118.000
1 INSTALLATION EXPENSE ¥
0 1.500
CASH ¥
1.500
1 MATERIAL ¥
1 200.000
TAX INCOME ¥
34.000
CASH IN BANK ¥
234.000
1 TRANSPORTATION AND OTHER EXPENSES ¥
2 2.000
CASH IN BANK ¥
2.000
1 MATERIAL ¥
4 80.000
TAX INCOME ¥
13.600
ACCOUNTS PAYABLE ¥
93.600
1 PREPAID PURCHASE OF MATERIAL ¥
5 15.000
CASH IN BANK ¥
15.000
1 MATERIAL ¥
6 20.000
TAX INCOME ¥
3.400
PREPAID PURCHASE OF MATERIAL ¥
15.000
CASH ¥
8.400
1 TAX PAYABLE ¥
7 93.600
CASH IN BANK ¥
93.600
1 MATERIAL ¥
8 62.000
TAX INCOME ¥
10.540
ACCOUNTS PAYABLE ¥
72.540
1 TRANSPORTATION, LOADING AND ¥
9 UNLOADING EXPENSE 4.000
CASH IN BANK ¥
4.000
2 MATERIAL ¥
0 4.000
CASH ¥
4.000
AMOUNT ¥ ¥
1.401.940 1.401.940