Accounting Simulation Material

Accounting Simulation
Northwestern Polytechnical University
May 2022
CONTENTS
Part 1 Fill in the Original Voucher...............................................................................1

1.1 Training objective.............................................................................................1
1.2 Training task.....................................................................................................1
1.3 Training Materials............................................................................................1
1.4 Fill in the Original Voucher.............................................................................2
Part 2 Fill in the Accounting Voucher........................................................................12
2.1 Training objective...........................................................................................12
2.2 Training task...................................................................................................12
2.3 Training Materials..........................................................................................12
2.3.1 Monetary Training...........................................................................................13
2.3.2 Inventory, Raw Materials Accounting Training...........................................22
2.3.3 Fixed Assets Accounting Training..................................................................32
2.3.4 Liability Accounting Training.........................................................................37
2.3.5 Owner's Equity Accounting Training............................................................41
2.3.6 Revenue Accounting Training.........................................................................47
2.3.7 Other Business Accounting Training.............................................................55
Part 3 Make Financial Reports..................................................................................66
Part 4 Appendix...........................................................................................................68
4.1 General Journal..............................................................................................68
4.2 Balance Sheet..................................................................................................69
4.3 Income Statement...........................................................................................71
Part 1 Fill in the Original Voucher
1.1 Training objective
The objective of this training is to make students familiar with the filling method of original
accounting voucher through practical training.
1.2 Training task
The task of this chapter is to fill in the original voucher based on the information in Training
Materials.
1.3 Training Materials
Company name: PXR Incorporated Company

Address: No.127 West Friendship road, Xi’an city
Business scope: manufacturing
Bank account: Industrial and Commercial Bank of China, NPU Sub-branch.
Basic deposit account:3700117319200004172
Loan account:3700117319200004172
Taxpayer identification number:12100000435231705W
Institutional setting: The company has a production workshop and various functional
management departments
The company is a general VAT tax payer with a VAT rate of 13%; the urban maintenance and
construction tax is calculated based on the actual value-added tax and 7% of the consumption tax,
and the income tax rate is 25%.
1
Accounts receivable is accrued for bad debts at a rate of 2%
1.4 Fill in the Original Voucher
The company had the following business in December 2020.

（1）Finance Department cashier Bella Fang opened a gold check for an amount of ￥5,000,
withdrawing cash from the bank for spare use on December 1.
ICBC Cheque for Transfer

Stub（Xi’an）
BH 0367630 （Xi’an） B H
03676300
02 0 02
Paying bank: Industrial and Commercial Bank of China,
Additional information: Date of draft: 2020/12/01
NPU Sub-branch
Payee: Bella Fang Drawer's account number: 3700117319200004172
Amount（RMB）: ￥5.000
Date of draft: 2020/12/01 Purpose: spare use
Payee: Bella Fang

Please pay the above amount from my account
Amount: ￥5.000
￥ 5.000
Purpose: spare use
Management Accounting Signature of drawer: Reviewer: Accounting clerk:
%……………………………………………………………………………………………………
2
（2）Li Lei of the Supply and Marketing Section went to Nanjing to participate in the trade
fair on December 1. After approval by Li Fei, the chief of the Supply and Marketing Section, he
borrowed ￥2,000 from the Finance Section as travel expenses.
PXR Incorporated Company Borrowing Order

Department: Date:
2020/12/
Name Li Lei Travel location Nanjing Days
01
Business trip Trade fair
Loan amount 2.000 ¥
Responsible person signature Borrower signature Remarks:
1. This unit must be
used when borrowing
public funds
2. Financial accounting
X X association must be
Li Fei signed by the borrower

Li Fei
and the person in charge
of the unit.
3. Settled within three
days after returning
from business trip
3
Accounting supervisor: Accounting: Manager:
%……………………………………………………………………………………………………
（ 3 ） PXR company received a transfer cheque from JOCKAY of the city to repay the
previous payment of ￥16,000, and the money was deposited in the bank on December 1.
Firms’ name: JOCKAY Company
Address: No. 38, Da Xing Road, Xi’an
Bank address: Industrial and Commercial Bank of China, the second branch of Xi’an
Bank acount: 190604386792610
Taxpayer identification number:110000102620152026
Bill of Lading
Industrial and Commercial Bank of China
Date: 12/01 Number:
Full name PXR company Full name JOCKAY Company
Account Account 1100001026201520

3700117319200004172 Paye
Payee number number 26
r
Industrial and Commercial Bank of China, NPU Sub-
Bank account Bank account 190604386792610
branch
Amount ￥16.000
Type of bill Transfer cheque
Number of
1
bills
Financial officer: Accounting: Recorder:
%………………………
&&&……………………………………………………………………………
（ 4 ） PXR company sold 25 pieces of products A to the JOCKAY, with a unit price of
4
￥1400100, 20 pieces of products B, with a unit price of ￥450 on December 2. The goods were
sent to JOCKAY and the payment was not received.
VAT Special Invoice
Name: JOCKAY
Taxpayer identification number:
110000102620152026 Password
Purchaser
Place/phone number: No. 38, Da Xing area
Road, Xi’an
Bank and account: 190604386792610
Goods or taxable services, Specification Unit: Quantity: Unit price: Tax Tax:
service names: Product A & model: A&B rate:
Product B Product A:25 Product A:
Product B:20 Product B: 13%

Total:
￥ 35011500
Total price and tax ￥
Name: PXR Incorporated Company
12100000435231705W
Place/phone number: No.127 West

Seller Remarks
Friendship road, Xi’an city
Bank and account: Industrial and
Commercial Bank of China, NPU Sub-
branch
Payee: Reviewer: Issuer: Seller:
5
%……………………………………………………………………………………………………
（5）Company SPRAT returned the previous payment of ￥12,000 on December 2.

Firms’ name: SPRAT
Address: No. 26, Datong Road, Xi’an
Bank address: Industrial and Commercial Bank of China, the third branch of Xi’an
Bank account:190528014287965
Taxpayer identification number:130203112345678104
Letter of Exchange
Date:2020/12/02 Number:
Full name PXR Incorporated Company Full name SPRAT
Account Account
Paye
Payee number number
r
Industrial and Commercial Bank of China, NPU Sub- 19052801428796
Bank account Bank account
branch 5
Amount ￥12.000
Type of bill payement
Number of
1
bills
%……………………………………………………………………………………………………
（6）Company PXR received a fine of ￥260 from the employee Li Ming on December 18.
Receipt
Received: Fine
Reason:
6
RMB: ¥ 260
Receiving unit: Company PXR Payee: Li Ming
%……………………………………………………………………………………………………
（ 7 ） The payment of the wire transfer certificate was owed to the SPDUVAT City
BOOCEND Company for ￥12,000 on December 8.
Address: No. 89 second Street, SPDUVAT City.
Bank address: Industrial and Commercial Bank of China, the third branch of Xi’an
Basic deposit account: 1972364729861
Industrial and Commercial Bank of China Bill of Lading
Date:2020/12/08 Number:
Full name SPDUVAT City BOOCEND Company Full name PXR Incorporated Company
Account Account
1972364729861 Pay 3700117319200004172
Payee number number
er
Bank Industrial and Commercial Bank of China, the Bank Industrial and Commercial Bank of
account third branch of Xi’an account China, NPU Sub-branch
Amount ￥12,000
Type of
wire transfer certificate
bill
Number of
1
bills
Accountant: SPDUVAT City BOOCEND

Financial officer: Recorder: PXR Incorporated Company
Company
%……………………………………………………………………………………………………
（8）The company sold goods to the JOCKAY Company of the city on December 15. The
payment was ￥28,800. A cheque was received and it was sent to the bank.
7
Receipt
Date: 2020/12/15 Number:
Full name PXR Incorporated Company Full name JOCKAY Company
Account Account 1100001026201520

3700117319200004172 Paye
Payee number number 26
r
Bank account Bank account 190604386792610
branch
Amount ￥28,800
Type of bill Cheque
Number of
1
bills
Financial officer: Accountant: PXR Incorporated Company Recorder: JOCKAY Company
%……………………………………………………………………………………………………
（9）PXR purchased 220kg material A and 400kg material B from the CAREEF Company
located in Xi’an the city, the unit price of material A is ￥90, the unit price of material is ￥75 on
December 19. The payment is paid by the transfer check. Materials are accounted for at actual cost.
Firms’ name: CAREEF company
Address: No. 93, Upper Road, Xi’an
Bank account: Industrial and Commercial Bank of China, Upper Branch Office
Basic deposit account:190528113679452
Taxpayer identification number: 110000102620152026
VAT Special Invoice
Purchaser Name: PXR Incorporated Company Password area

12100000435231705W
Place/Phone number: No.127 West
8
Friendship road, Xi’an city
Commercial Bank of China, NPU Sub-branch
Goods or taxable services, Specification model: Unit: Quantity: Unit price: Tax rate: Tax:
service names: A&B A:220 kg A :￥90 13%
Material A B:400 kg B: ￥75
Material B
Total:
Total price and tax ￥
Name: CAREEF company
110000102620152026
Place/Phone number: Industrial and
Commercial Bank of China, Upper Branch

Seller Remarks
Office
Commercial Bank of China, Upper Branch
Office
Payee: Review: Issuer: Seller:
%……………………………………………………………………………………………………
Receipt Form
Number:
Delivery company
Invoice number Date Warehouse:
Quantity Amount
Material Material Material Unit of
Material type
code name specification measurement
Actually Buying
Receivable Unit price Total
received price
9
Remarks
Financial Officer: Accountant: Reviewer: Recorder: Receiver:
%……………………………………………………………………………………………………
（10）The processing workshop used 20kg of machine oil, and the unit price was ￥20 on
December 18 (included in manufacturing expenses).
Picking list
Picking department: Processing workshop Number: 10
Picking use Date: December 18, 2020
Material code Material name Unit Number of requests for collection Actual amount received Unit price Amount
lubricating oil Kg 20 KG ￥20 20
Number of attachments: Total ￥
Warehouse supervisor: Accountant: Issuer: Picker:
%……………………………………………………………………………………………………
（11）JOCKAY Company paid the balance of the previous month’s payment of ￥3,800 in
cash, which was deposited in the bank on the same day on December 18(The original voucher on
which it is based is a cash payment slip).
Cash Payment Form

December 18,2020 Number:
CusZhang Payee name PXR Incorporated Company
10
Industrial and
Commercial Bank
Payee account 3700117319200004172 Payee bank
of China, NPU
Sub-branch
Weier fill Payer JOCKAY Company Source of money
in part RMB
Currency ￥
Foreign currency:
Type ￥100 ￥50 ￥20 ￥10 ￥1
Number of
sheets
Log
Bank Date: Transaction code: Currency:
number:
filling
Terminal
part Amount: Supervisor: Recorder:
number:
Remarks
Ticket holder: Checker:
%……………………………………………………………………………………………………
（12）Bank loans were returned to short-term loans of ￥60,000 on December 19.
Loan Repayment Certificate

Type of loan Date: Number:11
Payee name PXR Incorporated Company
370011731920000417
Payee account Loan Account 3700117319200004172
2

branch
Repayment amount RMB: 60,000 ￥
11
Abstract: Return of working capital loans
The above loan amount should be paid from the
deposit account of the basic deposit account of the Bank Accountant department stamp:
unit.
Repayment unit signature
%……………………………………………………………………………………………………
（13）PXR received “collection certificate” from the bank on December 20. Bank paid the
telephone fee of ￥778 to Xi’an Telecom Office 8. The related invoice is collection certificate.
Collection Certificate（Payment Notification）

Date:
Business type Entrusted collection ( ) Collection commitment ( )
Name PXR incorporated company Name Telecommunications Corporation
Account 3700117319200004172 Account 190602143358379

Payer Payee
Industrial and Commercial Bank Industrial and Commercial Bank of
Bank Bank
of China, NPU Sub-branch China Xiangjiang Branch
Amount RMB ￥3,800 ￥
Number of
Money content Telephone fee Credential name Invoice attached
documents
Goods shipment Contract name number
Remarks: Payer bank account signature Note:
1.According to the payment settlement method, if the above-
The date the payer bank mentioned entrusted collection (collection commitment)
receives the date payment is not paid during the payment period, it is deemed to
agree to the payment, so as to be notified on its behalf.
2.If you need to make a full or partial refusal, you should
return the reason for the refusal and the proof of debt to the
12
bank where you have opened the account within the specified
time limit.
%……………………………………………………………………………………………………
13
（14）The company PXR paid the subsidy of ￥1350 to employee Alex on December 19.
Expense voucher
Date: Number:
Pay: employees Alex subsidy ￥1350
Cash Payment
Payee: Alex Accountant supervisor: Li Kang Cashier: Christian
%……………………………………………………………………………………………………
14
Part 2 Fill in the Accounting Voucher
2.1 Training objective
The train objective is to make students understand the original vouchers that should be filled
out in various economic business and grasp the filling methods of various accounting vouchers.
2.2 Training task
1.The task one is according to the original vouchers of each economic business, respectively
fill in the system bookkeeping vouchers.
2.The task two is to prepare the corresponding accounting entries according to each economic
transaction
3.The task three is to have completed the bookkeeping vouchers and the attached original
vouchers bound into a book.
2.3 Training Materials
This part of the training is divided into seven parts, respectively training students on the seven
major economic business accounting vouchers system.
15
2.3.1 Monetary Training
（1）PXR purchase office supplies in cash on December 10, 2020.

Xi’an Retail Special Invoice
Purchases of units PXR Incorporated Company Date: December10,2020
Serial number Product name Size Unit Quantity Unit price Amount
1 Pen 100 4.00 400.00
2 Notebook 100 1.00 100.00
￥500.00
Receiving Unit Payee
%……………………………………………………………………………………………………
（3）To pay the wage of ￥101,431.80, PXR get the withdraw cash from bank On December
11. The related invoice is Industrial and Commercial Bank of China Cash Check Stub.
Hainan Industrial and Commercial Bank of China Cash Check
Huasen Stub
Printing 10204315
Co.,
00758201
Ltd.
Printed
in 2020
Date: December 21, 2020
Payee: PXR Incorporated Company
Amount: ￥101431.80
Usage: Wage
Section supervisor Accountant: Jin Zixuan
16
%……………………………………………………………………………………………………
（3）On December 12 the wages distribution is as follows: the wages of workers producing
products A were ￥65,700, the wages of workers producing products B were ￥52,900, the wages
of management staff of processing workshops were ￥6,150, and the salary of factory management
personnel was ￥12,320. The related original voucher is a salary expense allocation table.
Payroll Distribution Table
December 31, 2020 Unit: RMB
Credit account-Accrued payroll

Debit account
Processing workshop Assembly workshop Management department Total
Product A 54700.00 11000.00 65700.00

Cost of manufacture
Product B 43200.00 9700.00 52900.00
Manufacturing overhead 4100.00 2050.00 6150.00
Management costs 12320.00 12320.00
137070.0
Total 102000.00 22750.00 12320.00
0
Auditing: Making:
%……………………………………………………………………………………………………
（4）On December 13, 2020, PXR withdraw cash ￥5,000 from bank.
Huasen Stub
Printing 10204315
Co.,
00758260
Ltd.
Printed
in 2020
Billing date: December 13,2020
Payee: Rui Guo
Amount: ¥5000.00
17
Application: withdraw fund
Section supervisor Accounting: Jin Zixuan
%……………………………………………………………………………………………………
（5）On December 13, Du Jin Zixuan, the director of the office, reimbursed the refueling fee
of ￥850, the parking fee of ￥750, the toll fee of ￥385, a total of ￥1938. The related voucher
attachment: expense reimbursement form.
Expense Reimbursement
December 13, 2020
Department Office Name Du Ming
Reimbursement Refueling fee of ￥850, parking fee of ￥703, toll fee of ￥385
Number of
reimbursement 9 Total: ￥1,938.00
documents
Head of department: Bella Financial manager: Christal
Accounting supervisor: Checker: Recorder:
%……………………………………………………………………………………………………
（6）On December 15, PXR use a transfer cheque to pay advertising fee of ￥2,000.
Huasen Stub
Printing 10204316
Co.,
00758202
Ltd.
Printed
in 2020
Date: December15,2020
Payee: Heng rui Advertising Co., Ltd.
Amount: ¥2000.00
Usage: Reserve fund
18
Section supervisor accountant: Li Ming
%……………………………………………………………………………………………………
（7）Computer department in PXR pay ￥450 to Dangdang in cash for the fee of books on
December 22.
Beijing National Taxation Bureau General Machine Invoice
Invoice code 111001072011
Date December 22, 2020 Category
Invoice number 20516665
Client's name Project name Data Quantity Unit price Amount
1 450 450
Total 450
Receipt name: Tax number: Issuer: Guo Li
%……………………………………………………………………………………………………
（8）PXR paid the material fee of ￥38,280 which was owed to the Red Star Company on
December 23. ￥38,000 was paid by bank deposit. ￥280 was paid by cash.
Huasen Stub
Printing 10204316
Co.,
03676309
Ltd.
Printed
in 2020
Date: December 23, 2020
Payee: MOONCID Co., Ltd.
Amount: ￥38000.00
Application: Buy material
19
%……………………………………………………………………………………………………
（9）PXR prepaid the warehouse rent of ￥24,000 in transfer check on December 24.
Other Services in Xi’an, Shaanxi Province are Also Invoiced Invoice
Invoice code 251010571060
Client's name Shaanxi Dingtian Machinery Co., Ltd. December 24, 2020
Project Unit Amount Unit price Amount
Warehouse rent 24000
Total 24000
Issuer Guo Li
%……………………………………………………………………………………………………
（ 10 ） PXR company paid the financial education personnel’s continuing education and
training fee of ￥ 1400 on December 24. The firm received a receipt from the City Finance and
Accounting Center at the same day.
Hainan
Industrial and Commercial Bank of China Cash Check Stub
Huasen
10204326
Printing Co.,
03676310
Ltd. Printed
in 2020
20
Date: December, 24, 2020
Payee: Accounting training center
Amount: ￥1400.00
Application: Training fee
%……………………………………………………………………………………………………
Shaanxi Non-operating Settlement Unified Bill
Date of completion December 24,2020
Received education and training fees for the accounting staff of

Amount
PXR Co., Ltd.
1,400
Total 1,400
Remarks: This note cannot be used for charging or operating settlement
Receiving unit: Payee: Payer:
%……………………………………………………………………………………………………
（ 11） Li Ming, the cashier of Finance Department in PXR, withdraw the cash of ￥ 5,000
from bank for spare use on December 1.
ICBC Cheque for Transfer Stub（Xi’an） ICBC Cheque for Transfer
B H （Xi’an） B H
03676300 03676300
0 2 02
Additional information: Date of draft: Li Ming Paying bank: ICBC
Payee: Li Ming Drawer's account number:
Amount（RMB）: 5000.00
Date of draft: December 1，2020 Purpose: Spare use
21
Payee: Li Ming
Amount: ¥5,000 Please pay the above amount from my account
Purpose: spare use
Management： Accounting: Signature of drawer: Reviewer: Accounting clerk:
%……………………………………………………………………………………………………
（12）Fan Xing of the Supply and Marketing Section was going to Nanjing to participate in
the trade fair. Fan Xing borrowed ￥ 2,000 from the Finance Section as travel expenses after
approval by Li Ming on December 1, 2020.
PXR Incorporated Company
Borrowing Order
Department: Date: December 1, 2020
Fan Nanjin
Name Travel location Estimated days 10
Xing g
Business trip Participating in the trade fair
Loan
¥ 2000.00
amount
Unit responds Borrower signature Remarks:
Single person signature: 1. This unit must be used when borrowing public funds
2. The financial accounting association must be signed by the
borrower and the person in charge of the unit.
3.Settled within three days after returning from business trip
Accountant supervisor Accountant： Manager: Li Ming
%…………………………………………………………………………………………………
（ 13 ） PXR received a transfer cheque from Company JOCKAY to repay the previous
payment of ￥16,000 On December 1. The money was deposited in the bank.

Date: Number:
22
Account Account
3700117319200004172 190604386792610
Payee number Payer number
Bank Industrial and Commercial Bank Industrial and Commercial Bank of
address Bank of China, NPU Sub-branch address China, the second branch of Xi’an
Amount ¥16000.00
Type of
bill
Number
1
of bills
%……………………………………………………………………………………………………
（14）SPRAT Company returned the previous payment of ￥12,000 on December 2.

Date: Number:
Full Full
PXR Incorporated Company SPRAT Company
name name
Account Account
Payee 3700117319200004172 Payer 190528014287965
number number
Bank Industrial and Commercial Bank Bank Industrial and Commercial Bank of
account of China, NPU Sub-branch account China, the third branch of Xi’an
Amount 12,000
Type of
bill
Number
1
of bills
23
%……………………………………………………………………………………………………
（15）PXR received a fine of ￥260 from the employee Li Ming on December 18 in 2020.
Receipt
Received: Li Ming returned the cash of ￥260
Cause: Fines
RMB: ¥: 260
Receiving unit: Payee: Li Ming
%……………………………………………………………………………………………………
（ 16 ） The payment of the wire transfer certificate was owed to the SPDUVAT City
BOOCEND Company for ￥12,000 on December 8.
Date: Number:
Full name BOOCEND Company Full name PXR Incorporated Company
Account Account
1972364729861 3700117319200004172
Payee number Payer number
Bank Industrial and Commercial Bank of Bank Industrial and Commercial Bank of
account China second Branch account China, NPU Sub-branch
Amount 12000
Type of
bill
Number
1
of bills
%……………………………………………………………………………………………………
24
（17）JOCKAY Company paid the balance of the previous month's payment of ￥3,800 in
cash on December 18, which was deposited in the bank on the same day. (The original voucher on
which it is based is a cash payment slip)
Industrial and Commercial Bank of China Cash Payment Form
December 18,2020 Number:
Payee name PXR Incorporated Company
Industrial and
Beneficiary Account 3700117319200004172 Payee bank Commercial Bank of

Customer
China Xi’an Branch
fill in
Contributor Source of money
part
RMB(√)
Currency Foreign ￥3,800.00
currency:
Bank Date: Log number: Transaction code: Currency:
filling
Amount: Terminal number: Supervisor: Recorder:
part
Ticket holder: Checker:
%……………………………………………………………………………………………………
25
（18）The “collection certificate” transferred from the bank was received on December 20,
and the telephone fee of Xi’an Telco Office was paid ￥780 from the bank deposit.
Collection Certificate（Payment Notification）
December 20,2020
Business type Entrusted collection ( ) Collection commitment( )
Name PXR Incorporated Company Name Telecommunications Corporation
Account 3700117319200004172 Account 190602143358379

Payer Industrial and Commercial Payee
Industrial and Commercial Bank
Bank Bank of China, Xi’an Bank
of China Xiangjiang Branch
Branch
Amount RMB ￥780.00
Money
Telephone fee Credential name Invoice Number of attached documents：
content
Goods shipment Contract name number
Remarks: Payer attention 1. According to
the payment settlement method, if the above-mentioned
The date the payer bank entrusted collection (collection commitment) payment is
receives the date not paid during the payment period, it is deemed to
Payer bank account
agree to the payment, so as to be notified on its behalf.
signature
2. If you need to make a full or partial refusal, you
should return the reason for the refusal and the proof of
debt to the bank where you have opened the account
within the specified time limit.
%……………………………………………………………………………………………………
26
2.3.2 Inventory, Raw Materials Accounting Training
（ 1 ） The PXR company received 380 kg of material A from the southern factory on
December 12, 2020. The material A were ordered in last month in November and the payment have
already been paid last month. The attachment of this transaction is Material Storage.
Material Inspection List
Actual price
Name Size Unit Amount
Invoice amount Transportation costs Installation fee Total Remarks
Material A Kg 380 15200.00 0 0 15200.00
Quality
Inspector Zhang
inspection Quality status Inspection findings
signature Fan
record
100112 Qualified Excellent Agree to use
Warehouse supervisor: Ling Inspector: Zhang Fan Accounted: Guo Li Recorder: Fang Qi
%……………………………………………………………………………………………………
（2）On December 13, 2020, a transfer cheque was issued, amounting ￥ 45000. Labor
insurance supplies were purchased from the municipal labor insurance supply store and delivered
directly to the production workshop. Attachment of accounting vouchers: ordinary invoice, labor
insurance supplies list and acceptance check.
Chengdu Goods Unified Sales Invoice
PXR Incorporated Invoice code:

Client's name Date: December 1, 2020
Company 1234887891
Name Size Unit Amount Actual price
Invoice amount Transportation Installation fee Total Remarks
27
costs
Labor insurance
45000
supplies
Total ￥45,000
100112 Qualified Excellent Agree to use
Billing unit: Xi’an Aihua Labor Insurance Store Inspector: Anniery Accounted: Guo Li Recorder: Lisa
%……………………………………………………………………………………………………
Huasen Stub
Printing 10204315
Co.,
00758280
Ltd.
Printed
in 2020
Billing date: December13,2020
Payee: Xi’an Aihua Labor Insurance Store
Amount: ¥54000.00
Application: Labor Insurance
Section supervisor Accountant: Li Ming
%……………………………………………………………………………………………………
（3）The manufacturing cost is allocated according to the actual working hours. The product
time of product R is 1800 hours. The product time of product T is 1200 hours.
Manufacturing Expense Allocation

Assignment object Distribution standard (work hours) Distribution rate Allocation amount
Product R 1,800 12,025.8
Product T 1,200 8,017.2
28
Total 3,000 6.681 20,043
Checker: Du Li Maker: Guo Li
%……………………………………………………………………………………………………
（4）The management department used 30 kg of material D on December 26. The unit price
of material D is ￥100, and the total value was ￥3,000.
PXR Incorporated Company's Picking List
Picking unit
December 26, 2020
Warehouse No. 1
Material category Material name and Unit

Quantity Unit price Amount
material code specifications of measurement
Material B Kg 30 100 3000
Total 3000
Recorder: Issue: Approval: Picking:
%……………………………………………………………………………………………………
（ 5 ） Calculated the cost of finished products of Class X and Class Y. The manufacturing
department products the 378 pieces of product R and products the 436 pieces of Products T. The
products of R and T are all direct materials at the end of December. The balance is ￥2225.80 and
￥5677.20 respectively. The accounting basis of this transaction is completed product calculation
form.
Finished Product Cost Calculation
29
Product R Product T
Cost item
Total cost Unit cost Total cost Unit cost
Direct material 300274.00 87322.80
Direct labor 65700.00 52900.00
Manufacturing overhead 12025.80 8017.20
Total 378000.00 1000 148240.00 340
Recorder: Maker:
%……………………………………………………………………………………………………
（6）Carry forward the cost of products sold in December. The PXR company sold 25 pieces
of product A and 100 pieces of product B. The unit of product A is ￥900 and the unit of Product B
is ￥320.
（7）The PXR company purchased 220 kg of material A and 440 kg of material B from the
CAREEF Company which located in the same city. The unit price of material A and material B
is￥90 and ￥75 separately. The income of material has been checked into the income bank. The
payment is paid by the transfer check. Material is accounted for at actual cost.
VAT Special Invoice
Name: PXR incorporated company
3700117319200004172 Address/phone Password

Purchaser
number: area
Bank and account: Industrial and Commercial
Bank of China, NPU Sub-branch
Goods or taxable Specification Unit: Quantity: Unit price: Tax rate: Tax:
services, service names: model:
Material A Kg 220 90 13% 2574

Material B Kg 400 75 13% 3900
Total:
Total price
¥ 56,274
and tax
30
Name: CAREEF company
110000102620152026Address/phone
Seller Remarks
number:190528113679452
Bank of China Uppern Branch Office
Payee Review Issuer Seller
%……………………………………………………………………………………………………
（8）On December 18, the processing workshop used 20kg of machine oil, and the unit price
was ￥200.
Picking List
Picking department: Processing workshop Number: Tenth
Picking use Date: December 18 2020
Number of
Actual amount
Material code Material name Unit requests for Unit price Amount
received
collection
lubricating oil Kg 20 20 200 4,000
Number of attachments: Total ￥4,000.00

Warehouse supervisor: Li Ming Accounting: Bella Issuer: Picker:
%……………………………………………………………………………………………………
31
（ 9 ） The PXR company purchase the raw materials C. The seller charges the freight,
loading and unloading fee.
VAT Special Invoice

3700117319200004172Address/phone
Purchaser number: Password area

Commercial Bank of China, NPU Sub-
branch
32
Goods or taxable Specification Unit: Quantity: Price: Tax rate: Tax:
Material C kg 1000 257,000.00 13% 33,410
Total: ¥257,000.00 ¥33,410,00
Total price
¥ 290,410.00
and tax
Name: CAPPCIAL material company
911320600003142638AAddress/phone
Seller number:8112345 Remarks

Commercial Bank of China third Branch
Office
%……………………………………………………………………………………………………
VAT Special Invoice
Purchaser Name: PXR Incorporated company Password

Taxpayer identification number: area
3700117319200004172Address/phone
number:8112345
33

Training fee 500.00 9% 45

Total: ¥500.00 45.00
Total price
¥ 545.00
and tax
911320600003142638A
Seller Remarks
Address/phone number:8112345
Bank of China third Branch Office
%……………………………………………………………………………………………………
VAT Special Invoice

Name: PXR incorporated company
3700117319200004172Address/phone Password
Purchaser
number: area
Bank of China, the first branch of Xi’an

Loading fee 122.64 6% 7.36
Total: ¥122.64 ¥7.36
Total price ¥ 130.00
34
and tax
Seller Remarks
number: 8112345
%……………………………………………………………………………………………………
Industrial and Commercial Bank of China Letter of Credit
December18, 2020
CAPPCIAL Material
Name Name PXR Incorporated Company
Company
Payer Account 3700117319200004172 Payee Account 190602143345679
Industrial and Commercial Industrial and Commercial Bank of

Bank Bank
Bank of China, Xi’an Branch China third Branch Office
Amount RMB ￥291085.00
Contract name
Goods shipment
number
Remarks: Payer bank account signature Payer attention
1. According to the payment settlement method, if the
The date the payer above-mentioned entrusted collection (collection
bank receives the commitment) payment is not paid during the payment period,
date it is deemed to agree to the payment, so as to be notified on its
behalf.
2.If you need to make a full or partial refusal, you should
return the reason for the refusal and the proof of debt to the
bank where you have opened the account within the specified
35
time limit.
%……………………………………………………………………………………………………
Receiving Receipt
Picking department: Processing workshop Number: 10
Picking use Date: December 18, 2020
Number of
Actual amount
Material code Material name Unit requests for Total price Amount
received
collection
Material C Kg 1000 1000 257622.64 257622.64
Number of attachments: Total ￥257622.64
Warehouse supervisor: Accounting: Issuer: Picker:
%……………………………………………………………………………………………………
（10）The PXR company have paid the material on December 19. However, the goods have
not been delivered to the company.
VAT Special Invoice


Password
Purchaser 3700117319200004172Address/phone number:
area
Bank and account: Industrial and Commercial Bank
of China, the first branch of Xi’an

Material E Kg 1000 206000.00 13% 26780.00
36
Total: ¥206000.00 ¥26780,00
Total price
¥237800.00
and tax
Name: CAPPCIAL Material Company
Seller Remarks
number:190528113675672
%……………………………………………………………………………………………………
2.3.3 Fixed Assets Accounting Training
（1）Two machine tools purchased last month were installed and delivered to the processing
workshop on December12. The accounting basis of this exchange is fixed assets acceptance form.
Fixed Assets Acceptance Form
Actual price
Name Size Unit Amount Invoice Transportation

Installation fee Total Remarks
amount costs
Machine
2 17500 1500 3000 180000
tool
Quality
Date of Certificate Technical
inspection Quality status Inspection findings
manufacture number conditions
record
37
2020.1 100112 Qualified Excellent Agree to use
Buyer: Inspector: Accounted: Guo Li Department of use: processing workshop
%……………………………………………………………………………………………………
（ 2 ） The depreciation of fixed assets this month is ￥ 13,000, including ￥ 11,000 for
workshops and ￥2,000 for factory departments in December. The accounting basis is the table of
depreciation of fixed assets.
Fixed Assets Depreciation Calculation Table
Original value of fixed
Monthly depreciation
Project Fixed asset class assets at the beginning Monthly depreciation
rate
of the month
Basic production Houses 2000000 0.3% 6000
workshop Mechanical equipment 1000000 0.3% 5000
Administrative Houses 400000 0.3% 1200
department Mechanical equipment 100000 0.8% 800
Total — 3500000 — 13000
Recorder: Guo Li Maker: Du Li
%……………………………………………………………………………………………………
（ 3 ） The two machine tools purchased in November were installed and delivered to the
processing workshop on December 21.
Fixed Assets Acceptance Form
Supplier: Keda mechanical
December 21, 2020 Number
Company
Name Size Unit of Amount Actual price Remarks
measurement Invoic Transportatio Installatio Total
e n expenses n fee
amoun
38
t
17550
Machine tool 2 1500 3000 180000
0
Date of Technical
Certificate
Quality inspection manufactur condition Quality status Inspection findings
number
record e s
2020.1 100112 Qualified Excellent Agree to deliver
Buyer: Inspector: Accounting: Guo Li Use department Processing workshop
%……………………………………………………………………………………………………
（4）The PXR enterprises to renovate and build factories and used engineering materials on
December 18.
Picking List
Picking department: Processing workshop Number: Ninth
Picking use: Plant renovation Date: December 18, 2020
Number of
Actual amount
Material code Material name Unit requests for Unit price Amount
received
collection
1502 Reinforcement Kg 8000 8000 2.4 19200,00
Number of attachments: Total ￥19200.00
Warehouse supervisor: Accounting: Issuer: Picker:
%……………………………………………………………………………………………………
（5）The retired fixed assets was into cleanup on December 31.
Fixed Assets Retirement Application
Name Fixed assets retirement application Finished time Serial number
39
production
Size March,2015 Unit
time
Manufacturing plant Use unit
Original value 120000.00 Net worth 41600.00
Depreciation 78400.0 Residual value 4800.00
Reason for scrapping
Due to overloading of the simple warehouse line. Arcing high temperature, causing fire
Opinions of the asset management department Agree to scrap Factory opinion Agree
%……………………………………………………………………………………………………
（6）PXR paid for the cleaning fees of fire warehouse on December, 13, 2020.

（Xi’an） B H
03676300
02
Date of draft: December 13,2020 Paying bank: ICBC New Branch
Payee: Drawer's account number: 430002183421
Purpose: Pay the warehouse cleaning fee
Signature of the drawer: Reviewer: Accounting clerk:
%……………………………………………………………………………………………………
40
VAT Special Invoice
3700117319200004172 Password
Purchaser
Address/phone number: area
Goods or taxable Specification Unit: Quantity: Unit price: Tax rate: Tax:
Warehouse cleaning fee 1 2500 6% 150.00
Total: ¥2500.00 ¥150.00
Total price
¥ 2650.00
and tax
Name: Labor service company
91123456789012345Address/phone
Seller Remarks
number:190528113675672
Bank of China second Branch Office
%……………………………………………………………………………………………………
（7）PXR received compensation from insurance company on December 13.
China Insurance Company Chengdu Branch

Claim number 02120648 Insured
Insurance policy number 02010072
41
Assets such as buildings
Number Secured item
and buildings
Insurance amount 120000 Guarantee condition
From December1, 2020 to Transportation and

Term Insurance
December 31, 2020 tonnage
Risk date 18:20, December 5, 2020
Reason for compensation
According to the insurance related laws and regulations, as well as the investment insurance list of the accident unit,
the public security bureau's fire cause identification book and other materials, the net loss of property is 95%, and
the rest is borne by the accident unit.
Indemnity calculation
The original value of the lost property is ￥120,000, the accumulated depreciation is ￥78,400, and the net value is
￥41,600, minus 5% of the unit that should be responsible for the accident is ￥2080, and the amount of
compensation should be ￥39,520.
Total ￥39,520.00
Approved: Checker: Prepared by:
%……………………………………………………………………………………………………
（ 8 ） The PXR company carry out the warehouse to clean up the net profit and loss on
December 31.
Fixed Assets Disposal Liquidation Profit and Loss Calculation
Clean up project Simple warehouse Reason for cleaning Fire damage
Fixed assets clearance debit balance Fixed assets clearance credits
Clean up expenditure content Amount Clean up revenue content Amount
Net value of fixed assets 41600 Insurance company indemnity 39520
Cleaning fee 2500
Total debit 44100 Total credit 39520
Total ￥4,580.00
Financial Officer: Prepared by: Review:
42
%……………………………………………………………………………………………………
2.3.4 Liability Accounting Training
（1）The banks’ short-term loan of interest of ￥1,000 was accrued this month on December
31.
Interest Expense Calculation
Project Amount
First month of the quarter

2000
(October)
The second month of the quarter

The amount of interest expenses that have been withdrawn in the 1000
(November)
current quarter
The third month of the quarter
1000
(December)
Total 4000
Actual payment of short-term borrowing interest for the quarter
The amount of interest that should be borne this month 1000
Checker: Miackman Maker: Li Ming
%……………………………………………………………………………………………………
（2）The PXR company obtained a working capital of ￥80,000 from ICBC on December
20.
43
Industrial and Commercial Bank Of China Loan Certificate
December 20, 2020
PXR incorporated
Borrower Loan account 190620135430278 Deposit account 3700117319200004172
company
Loan amount ￥8,000.00

Production The term Agreed repayment date June 22, 2020
Use
turnover Six months Lending rates 5.42%
I borrowed the above loan to ensure Fractional repayment record
that it is used according to the Date Repayment Amount Balance Checker
prescribed purposes, and not used for
other purposes. Please use this
certificate to recover the loan when it
expires.
Bank approval opinion: President: Credit officer: Loan officer:
%……………………………………………………………………………………………………
（3）The insurance in next year is pre-paid through transfer cheque on December 21.
Minichurn Company of China Chengdu Branch
INSURANCE TRADL INVOICE
INVOICE
Payer:
Converge:
Policy No:PA201543039401000466 End No:1003126
Premium Amount: RMB 960.00
Marks:
Hand man Checker: Insurance company signature
Address Phone
%……………………………………………………………………………………………………
（4）The short -term loans were returned through bank deposits on December 17.
44
Industrial and Commercial Bank of China loan Repayment Certificate
Type of loan: Liquidity loan December 18, 2020 Number:11
Payee name PXR incorporated company
Beneficiary Account 3700117319200004172 Loan Account 190620135430278
Industrial and
Bank account Commercial Bank of Bank account
China, NPU Sub-branch
Repayment amount ￥60,000.00
Abstract: Return of working capital loans
The above loan amount should be paid from the deposit Bank accounting department stamp
account of the basic deposit account of the unit.
Repayment unit signature
%…………………………………………………………………………………………………
（5）PXR paid the employees Alex subsidy ￥1350 on December 19.
Expense Voucher
December19,2020 Number:
Pay: employees Alex subsidy ￥1350
Cash payment
RMB: ¥1,350.00
Payee: Alex Accounting supervisor: Li Kang Cashier: Du Bing
%……………………………………………………………………………………………………
45
（6）The PXR company got the short-term loans of ￥200,000 from ICBC on December 1.
Industrial and Commercial Bank of China Loan Certificate

December 1, 2020
PXR incorporated
Borrower Loan account 190620135430278 Deposit account 3700117319200004172
company
Loan amount ￥200,000.00

Production The term Agreed repayment date June 22, 2020
Use
turnover Six months Lending rates 5.42%
I borrowed the above loan to ensure Fractional repayment record
that it is used according to the Date Repayment Amount Balance Checker
prescribed purposes, and not used for
other purposes. Please use this
certificate to recover the loan when it
expires.
Bank approval opinion: President: Credit officer: Loan officer:
%……………………………………………………………………………………………………
（7）The company PXR paid the interest of short-term loan which is got on December 1 in
December 31.
Industrial and Commercial Bank Interest Paying List (Paying notification)
December 31, 2020
Account name PXR incorporated company Account
The start time and deadline December,1,2020-Febrary,28,2020
The type of loan Number The balance Total interest Interest rate The amount
46
of loan of interest
131 200000 200000 5.42% 933.33
The amount of interest ￥933.33
Accountant: Checker: Wang Li Recording:
%……………………………………………………………………………………………………
（8）PXR company repay the money of the MOONCID company’s account of ￥50,000 on
December 24.
（Xi’an） B H
03676300
02
Date of draft: December24,018 Paying bank: ICBC New Branch
Payee: Drawer's account number: 430002183421
Purpose: Pay the amount owed
Signature of the drawer: Reviewer: Accounting clerk: Li Ming
%……………………………………………………………………………………………………
2.3.5 Owner’s Equity Accounting Training
（1）The PXR company accepts the investment of APPLE Factory and increase the registered
capital on December 10.
47
Investment Agreement (Excerpt)
Projection unit: APPLE Factory
Input unit: PXR Incorporated Company
Third, APPLE Factory invested ￥6650000 in PXR Incorporated Company, of
which fixed assets were ￥5650000 (including VAT, tax rate 13%), and
monetary funds were ￥1000000.
Fourth, APPLE Factory Investment accounts for 10% of the newly registered
capital of PXR Incorporated Company
Fifth, APPLE Factory will contribute to PXR Incorporated Company before
December 30, 2020.
%……………………………………………………………………………………………………
Industrial and Commercial Bank of China Bill Of Lading (Receipt Notice)

December 10, 2020 NO.0456
PXR Incorporated
Full name Full name APPLE Factory
Company
Account
Payee Account number 32400872201 Payer 44320030413
number
ICBC Division ICBC Huangxing Road

Office Office
Amount ￥1000000
Transfer
Type of bill Number of bills 1
check
Ticket number
Review: Bookkeeping: Payee bank seal:
48
%……………………………………………………………………………………………………
Receipt
Received APPLE Factory Investment
Amount: ￥1000000
Cause: Cash
Income payment Check
Receiving unit: PXR Incorporated Company Financial Officer: Zhang Wei Payee: Li Fei
%……………………………………………………………………………………………………
Fixed Asset Transfer Order
Projection unit: APPLE Factory
Amount unit:
Input unit: PXR Incorporated Company December 10,2020
￥10,000
Reason or basis for transfer Equity investment
Quan Estimate Useful Original Depreci Net book Both parties

Fixed asset name
tity d age life value ation value confirm the value
Generator set (300 339（Tax

1 10 8 350 70 280
kW) included）
Shearing
226（Tax
machine（KQ11- 1 7 4.5 300 100 200
included）
20*25）
Projection unit Input unit
Finance: Zhao Rui Official seal Finance: Wang Jia Official seal
Manager: Zhao Xia Manager: Wang Li
%……………………………………………………………………………………………………
49
Fixed Assets Acceptance Form Amount unit: ￥10,000
December 10,2020 NO.001
Input unit's book value

Fixed Specificatio Qu Estim Usef Both parties
Origin Depr Net
asset ns and anti ated ul confirm the Remarks
al eciati book
name models ty age life value
value on value
Generator 339（Tax No need to

300kW 1 10 8 350 70 280
set included） install
Shearing KQ11- 226（Tax No need to

1 7 4.5 300 100 200
machine 20*25 included） install
Investors APPLE Factory
Equipment section: principal: Zhou Ming Manager: Wang Li
%……………………………………………………………………………………………………
VAT Special Invoice
91007811200031547A
Address/phone number: No. 1 Youyi Password

Purchaser
Road, Chengdu City area
Tel: 67705093
Bank and account: ICBC Division Office
32400872201
Goods or taxable services, Specification Quantity: Unit price: Tax Tax:
service names: model: rate:
Generator set 300kW 1 300,000.00 13% 39,000.00
Shearing machine KQ11-20*25 1 200,000.00 13% 26,000.00
Total: ¥500,000.00 ￥65,000.00
50
Total
price and ¥565,000.00
tax
Name: APPLE Factory
Taxpayer identification
number:91460024786500111A
Address/phone number:30 Huangxing

Seller Remarks
Road, Xiangjiang City
Tel: 51124728
Bank and account: ICBC Huangxing Road
Office 44320030413
Payee: Zhao Rui Review: Song Ying Issuer: Luo Jing Seller:
%……………………………………………………………………………………………………
（2）The PXR company accepts donations from Basic Automobile Manufacturing Plant on
December 20.
Donation Asset Transfer Order unit: RMB
Asset Specific Quan Estimate Useful Original VA Depreci Net book

Remarks
Name ation tity d age life value T ation value
Dongfeng 100,000. 13,0 Attached

45 seats 2 10 100,000.0
truck 00 00 invoice
Official seal Official seal

Donors Receiver
Manager: Song Ying Manager: Luo Jing
%……………………………………………………………………………………………………
51
VAT Special Invoice
Name: PXR Incorporated
Company
91007811200031547A
Password
Purchaser Address/phone number: No. 1
area
Youyi Road, Xi’an City
Tel: 67705093
Bank and account: ICBC
Division Office 32400872201
Goods or taxable Specification Unit Tax

Quantity: Amount Tax:
services, service names: model: price: rate:
Dongfeng truck 2 50,000.00 100,000.00 13% 13,000.00
Total: ¥100,000.00 ¥13,000.00
Total
price and ¥113,000.00
tax
Seller Name: Basic Automobile Remarks
Manufacturing Plant
Taxpayer identification
number:91370326542842115A
52
Address/phone number:34
Maotai Road, Shanghai
Tel: 7889566
Bank and account: ICBC Datong
Road Office 445203003413
Payee: Wei Meng Review: Jin Zi Issuer: Bai Feng Seller
%……………………………………………………………………………………………………
（3）Capital reserve and earned surplus was transferred to paid-in capital by on December
25.
PXR Incorporated Company Documents
Resolution on the use of capital reserve and surplus reserve to transfer paid-in capital
After research, it was decided to use the capital reserve of ￥200 000 and the earned surplus of
￥300 000 to increase the paid-in capital.
…
Factory manager: Zhang Ying
PXR Incorporated Company
December 25, 2020
%……………………………………………………………………………………………………
53
2.3.6 Revenue Accounting Training
（1）PXR company sold 25 pieces of product A to the JOCKAY Company of the city, with a
unit price of ￥1400 per piece, 100 pieces of product B, and a unit price of ￥450 per piece on
December 2. The goods were issued and the payment was not received.
VAT Special Invoice

Name: JOCKAY company
110000102620152026 Password
Purchaser
Address/phone number: area
Bank and account: Industrial and Commercial Bank of
China, the second branch of Xi’an 190604386792610
Goods or taxable services names: Specification model: Unit: Quantity: Unit price: Tax rate: Tax
Product A 25 1400 13% 4550

Product B
54
Total: 100 450 13% 5850
Total price
¥ 88818.00
and tax
110102630101234618
Seller Address/phone number: 29 Ying pan road, Remarks

Chengdu city
Bank and account: Industrial and Commercial Bank of
China, the first branch of Xi’an 190604386792610
%……………………………………………………………………………………………………
（2）The company sold goods on December 5.
VAT Special Invoice

Name: NEW Department store
91530103100202245A
Password
Purchaser Address/phone number: No. 23,
area
Haibin Road, Tianjin 80012345
Waterfront Branch 23814630
Goods or taxable services, Specification Unit

Quantity: Amount Tax rate: Tax:
service names: model: price:
Air conditioner ZCY 20 3,500.00 70,000.00 13% 9,100.00
fan SOD 20 900.00 18,000.00 13% 2,340.00
Total: ¥88,000.00 ¥11,440.00
Total price ¥99,440.00
55
and tax
Name: PXR Incorporated
Company
91007811200031547A
Seller Address/phone number: No. 1 Remarks
Youyi Road, Xi’an City T:
67705093
Division Office 32400872201
Payee: Review: Issuer: Seller
%……………………………………………………………………………………………………
（ 3 ） A set of QEW commercial central air conditioners was issued according to the sales
contract, and some of the purchase price was received in advance on December 8.
Sales Contract
PXR Incorporated Company (hereinafter referred to as Party A) and Rise Hotel (hereinafter referred to as Party
B) reached a purchase and sale agreement as follows:
1. A sells a set of QEW commercial central air conditioners to Party B, excluding the tax price of ￥128,000.
2. Party A is responsible for delivery to Party B on December 8, 2020, and will be responsible for installation
inspection from December 20, 2020 to December 30, 2020.
3. After installation and put into use, Party B will try it for one month. If there is quality problem, Party B has the
right to request return and Party A is responsible for compensation for loss.
4. The pricing tax of both parties is settled by check. Party B shall pay Party A 50% of the total amount on
December 8, 2020, and pay the remaining 50% when the installation inspection is completed.
5. This contract is notarized by the Qingdao Notary Public Office.
Party A: Legal representative and unit signature Party B: Legal representative and unit signature
Notary public: George
%……………………………………………………………………………………………………
56
Industrial and Commercial Bank of China Transfer Check No 01737401
Date of issue December 8,2020 Payment line name ICBC Waterfront Branch
PXR Incorporated
Payee Drawer account 200238451246
Company
Amount ¥72,320.00
Use Payment
Please pay the above amount from my

Password: 198298738898
account.
Drawer signature: Review: Bookkeeping: Inspection:
%……………………………………………………………………………………………………
Receipt
Receipt code 23300XX00723
Billing date: December 8, 2020
Receipt number 09008006
Payment unit or individual Rise Hotel
Money content Advance payment Payment method Transfer check
Amount ¥72,320.00
Receipt signature: Payee signature: Matilda Remarks:
%……………………………………………………………………………………………………
ICBC Industrial and Commercial Bank of China Bill of Lading (Receipt Notice)
Full name PXR Incorporated Company Full name Rise Hotel
Account
Paye Account number 32400872201 200238451246
Payer number
e
ICBC Waterfront
Bank account ICBC Division Office Bank account
Branch
57
Amount ¥72,320.00
Transfer
check
Ticket number 01737401
%……………………………………………………………………………………………………
（4）The company sold goods to the JOCKAY Company of the city on December 15. The
payment was ￥2260000. A cheque was received and it was sent to the bank.
Date: December 15,2020 Number:
Account Account
3700117319200004172 190604386792610
number number
Payee Payer
Industrial and Commercial
Bank Industrial and Commercial Bank of Bank
Bank of China, the second
account China, NPU Sub-branch account
branch of Xi’an
Amount 2,260,000.00
Type of
bill
Number of
bills
Financial
Accounting: Recorder:
officer:
%……………………………………………………………………………………………………
（5）PXR sold goods On December 15. It is estimated that the probability of payment within
58
10 days is 90%, and the probability of payment over 10 days is 10%.
VAT Special Invoice
Name: Yahoo Commercial Building
91120101520212201A
Purchase Address/phone number: No. 5, Passwor
r Commercial Road, Longhai City d area
Taxcode: 87612345
Bank and account: ICBC Longhai
Commercial Branch 23814636235
Goods or taxable Specification model: Quantity: Unit Amount Tax Tax:
services, service price: rate:
names:
Fan 50 800.0 40,000.00 13% 5,200.00

SOD
0
Total: ¥40,000.0 ¥5,200.0
0 0
Total
price and ¥45,200.00
tax
91007811200031547A
Address/phone number: No. 1 Youyi Road, Xi’an

Seller Remarks
City;
Tel: 67705093
32400872201
%……………………………………………………………………………………………………
59
PXR Incorporated Company Business Credit Certificate
December 15,2020
Credit type Credit sale Full name Yahoo Commercial Building
2110,
Credit condition Payment Unit Account number 23814636235
N130
Credit amount ¥45,200.00 Bank account ICBC
Financial manager Leon Purchase unit manager Irene
%……………………………………………………………………………………………………
（6）The payment was received (cash discount has been deducted) on December 24.
ICBC Transportation Credits Supplementary Report (Receipt Notice)
Date of December Bank

Bank number 24044 4653
Reporting preparation 24,2020 Rece number
bank iver Bank ICBC North

Bank name ICBC
name District Office
Account
Receiving 23004311133
number
unit
Name PXR Incorporated Company
Amount ¥44,296.00
Payment
Yahoo Commercial Building
unit name
Cause Deduction of discount: ￥904.00

The above amount has been received
The above amount has been Credit:
correctly
transferred. If there is any
The name of your ID: ID card Debit:
error, please contact us.
ID number: 370204196004133873
Bank seal: Receipt signature:
Date: December 24, 2020 Transfer date:
%……………………………………………………………………………………………………
60
（7）The company sell waste materials on December 25.
Receipt
Billing date: December 25, 2020
Payment unit or individual Etsy Aluminum Products Processing Factory
Money content Sales of waste materials Payment method Cash
Amount ¥2,486.00
Receipt stamp: Payee signature: Emma Remarks:
%……………………………………………………………………………………………………
VAT Special Invoice
Purchaser Name: Etsy Aluminum Products Password
Processing Factory area
91265842012345678A
Address/phone number: No. 112, Wenhua
East Road, Jinan City T: 62439280
61
Bank and account: ICBC Jinan Branch
376211289
Goods or taxable services, Specification Quantity: Unit Amount Tax rate: Tax:
service names: model: price:
Old aluminum window 110 20.00 2,200.00 13% 286.00
Total: ¥2,200.00 ¥286.00
Total
tax
91007811200031547A
Address/phone number: No. 1 Youyi

Seller Remarks
Road, Xi’an City
Tel: 67705093
32400872201
%……………………………………………………………………………………………………
（8）The remaining payment was received and the sales invoice was issued on December 30.
ICB
Industrial and Commercial Bank of China Bill of Lading (Receipt Notice)
C
PXR Incorporated
Full name Full name Rise Hotel
Company
Paye
Payee Account number 32400872201 Account number 200238451246
r
ICBC Waterfront
Branch
Amount ¥72,320.00
62
Transfer
check
Ticket
number
%……………………………………………………………………………………………………
VAT Special Invoice

Name: Rise Hotel
913701354461456A
Address/phone number: No. 44, Haibin Password

Purchaser
Road, Xi’an City area
Tel: 89000123
Bank and account: ICBC Waterfront
Branch 200238451246
Goods names: Specification model: Quantity: Unit price: Amount Tax rate Tax:
Air conditioner QEW 1 128,000.00 128,000.00 13% 16,640.00
Total: ¥128,000.00 ¥16,640.00
Total price and tax ¥144,640.00
91007811200031547A
Address/phone number: No. 1 Youyi

Seller Remarks
Road, Xi’an City
Tel: 67705093
32400872201
63
%……………………………………………………………………………………………………
（9）Carry forward product cost on December 31.
Product Outbound Order

December 31,2020
Name Quantity: Unit cost Amount
ZCY air conditioner 20 3,000.00 60,000.00
SOD fan 70 600.00 42,000.00
QEW air conditioner 1 100,000.00 100,000.00
Fill in the form: Manager:
%……………………………………………………………………………………………………
2.3.7 Other Business Accounting Training
（1）The company paid the advertising fee on December 4.

VAT Special Invoice
91007811200031547A
Address/phone number: No. 1 Youyi Password

Purchaser
Road, Xi’an City area
Tel: 67705093
32400872201
Goods names: Specification model: Quantity: Unit price: Amount Tax rate Tax:
Advertising fee 1 2,020.00 2,020.00 6% 121.20
Total: ¥2,020.00 ¥121.20
Total price and tax ¥2,141.20
Seller Name: Yandex Advertising Company Remarks
64
91370832465115204A
Address/phone number:NO.2 Weigong
Road, Xi’an
Tel: 56973003
Bank and account: China Minsheng Bank
Tianzhu Sub-branch 0120014210001135
%……………………………………………………………………………………………………
（2）The company paid interest on the loan (assuming the current month) on December 6,.
ICBC Loan Interest Notice
Loan Account name PXR Incorporated Company Account number 32400872201
Interest calculation time September 6,2020-December6,2020 The loan interest on the left column
has been paid from your

Monthly interest rate 8.895%
organization account.
Interest amount: ¥4,447.50 Bank seal
%……………………………………………………………………………………………………
（3）The company received settlement interest on deposits on December 6.
ICBC Deposit Interest Notice
65
Account name: PXR Incorporated Company Account number: 32400872201
Interest calculation time September 6,2020-December6,2020 The interest on the left column has
Monthly interest rate 2.625% been credited to your unit account.
Interest amount: ¥962.50 Bank seal
%……………………………………………………………………………………………………
（4）The company paid the bank's cost, postage and handling fees on December 9.
ICBC Settlement Business Fee Voucher (Return)

Account number 32400872201 December 9, 2020
Account name PXR Incorporated Company
Requisition Cost Postage Handling fees

Quantity
name Unit price Amount Unit price Amount Unit price Amount
Bank remittance
6 0.35 2.1 300 1800 12.5 75
letter
Wire transfer 2 0.45 0.9 110 220 12.5 25
Total ¥2,123.00
Bank seal
Supervisor: Accounting: Review: Bookkeeping:
%…………………………………………………………………………………………………
66
（5）The company paid sewage charges on December 23.
Industrial and Commercial Bank of China Bill Of Lading (Receipt Notice)

December 23, 2020
Xi’an Heaping District

Full PXR Incorporated
Full name Environmental Supervision
name Company
Station
Payer Account Payee

32400872201 Account number 53007008412
number
Bank ICBC Division

Bank account Bank of Communications
account Office
Name and content of harmful

Unit Monthly emissions Collection standard Amount
substances
SO2 kg 49980 0.2*50% ¥4,998.00
Total: ¥4,998.00
%……………………………………………………………………………………………………
（6）Paying housing property tax on December 23.
Tax Payment Book

December 23, 2020
Code 91007811200031547A
PXR Incorporated Budget Funds Property tax

Full name
Payment Company account
unit Account number 32400872201 Grade Municipal level
Bank of Communications
Bank account ICBC Division Office Collection treasury
Taitung District Office
Period of payment: December 2020-December 2020 Tax payment deadline: December 23,2020
name Quanti Tax Tax rate Deducti Actual tax
67
ty amount on
Property
9500000 1.20% 57000 57,000.00
value
Total ¥57,000.00
Tax The above amount has been received

Payment unit
office and transferred to the receiving unit
signature Remarks:
seal account
Manager Filler Treasury Bank Seal December 23,2020
%……………………………………………………………………………………………………
（7）The company paid the evaluation fee on December 24.
VAT Special Invoice
91007811200031547A
Password
Purchaser Address/phone number: No. 1 Youyi
area
Road, Xi’an City T: 67705093
Bank and account: ICBC Division
Office 32400872201
Unit
Goods names: Specification model: Quantity: Amount Tax rate: Tax:
price:
Evaluation fee 1 2,547.17 2,547.17 6% 152.83
Total: ¥2,547.17 ¥152.83
Total
tax
Seller Name: Sigma Certified Public Remarks
Accountants
91230100717881837M
68
Address/phone number: NO.328
Zhongxing Road, Xi’an
Tel: 84725381
Bank and account: ICBC ZTE Branch
428117200410

%……………………………………………………………………………………………………
（8）The company paid the health penalty in cash on December 25.
Xi’an City Unified Receipt

Billing date: December 25,2020
Payment unit or individual PXR Incorporated Company
Money content Fine Payment method Cash

Amount ¥100.00
Receipt stamp Payee signature Remarks
%……………………………………………………………………………………………………
（9）The profit from the joint venture was received on December 26.
ICBC Industrial and Commercial Bank of China Bill of Lading (Receipt Notice)
PXR Incorporated
Full name Full name Star Business
Company
Paye Account
Payee Account number 32400872201 25639841578
r number
ICBC District
Office
69
Amount ¥53,000.00
Transfer
check
Ticket
number
Review Bookkeeping Payee bank seal
%……………………………………………………………………………………………………
（10）The company donated two cars on December 30.
Product Outbound Order
name Specification model: Quantity: Unit cost Amount
Closed dump truck QML 2 25,400.00 50,800.00
Total ¥50,800.00
Fill in the form: Easter Manager: Colin

%……………………………………………………………………………………………………
70
VAT Special Invoice
Name: Chengdu City
Environmental Sanitation Bureau
91062289063528812M
Password
Purchaser Address/phone number: No. 407,
area
Heping Road, Xi’an City
Tel: 4628700
Waterfront Branch 200238451246
Goods or taxable Specification Unit

Quantity: Amount Tax rate: Tax:
services, service names: model: price:
Closed dump truck QML 2 25400.00 50800.00 13% 6604.00
Total: ¥50,800.00 ¥6604.00
Total
price and ¥57404.00
tax
91007811200031547A
Address/phone number: No. 1 Youyi Road,

Seller Remarks:
Xi’an City
Tel: 67705093
Bank and account: ICBC Heping District Office
23089864321
Payee: Emma Review: Issuer: Anne Seller
%……………………………………………………………………………………………………
（11）The company received the national debt principal and interest on December 18.
71
Trading Securities Certificate
December 18, 2020
Securities name Number Quantity Face value buying price amount
2020 national debt 8015-8059 45 87,000.00 120% 104,400.00
Total ¥104,400.00
Cashier:NO8 Review: NO.9 Manager: Yan
%……………………………………………………………………………………………………
Industrial and Commercial Bank of China Bill of Lading (Receipt Notice)

ICBC
PXR Incorporated Xi’an City Finance Bureau National

Full name Full name
Company Debt Service Department
Account Account
Payee 32400872201 Payer 23065841256
number number
Bank ICBC Division

Bank account ICBC Heping District Office
account Office
Amount ¥104,400.00
Type Transfer
Number of bills 1
of bill check
Ticket number
Review Bookkeeping Payee bank seal
%……………………………………………………………………………………………………
（12）The company pays overdue payment and fines on December 18.
Tax Overdue Payment, Fine Payment Form

December 18, 2020
Payment unit Full name PXR Incorporated Income Xi’an City Taxation Bureau
72
Company agency and Peace Branch
Account number 32400872201 Budget level Municipal level
ICBC Division Treasury

Bank account ICBC Heping District Office
Office collection
Period of payment: 2020/9 Tax payment deadline: December 20,2020
Tax Days Addition Fine

Tax type Inbound tax
payable Overdue ratio（%） multiple
Overdue
9800 100 2 1 11,760.00
payment, fine
Total ¥11,760.00
The above amount has been
Payment unit Tax authorities received and transferred to the

Remarks
receiving unit account
（Stamp）（Stamp） Treasury Bank Seal
%……………………………………………………………………………………………………
（ 13 ） The company paid a fine for violation of the Environmental Protection Law on
December 27.
ICBC Entrusts Bank Receipt Settlement Voucher (Payment Notice)

December 27, 2020
PXR
Xi’an Heping District Environmental
Full name Incorporated Full name
Supervision Station
Company
Payer Account Payee Account

32400872201 53007008412
number number
ICBC Division Bank Bank of Bank

Bank account 55012
Office account Communications number
Collection amount ¥1,540.00
Money content Sewage fine Entrusted receipt Number of
73
attached
credentials name
documents
Remarks Payer attention: （slightly）
Supervisor: Ben Accounting: Carl Review: Tina Bookkeeping: Yan Payment unit bank seal
%……………………………………………………………………………………………………
（14）The company paid fake advertisement fines on December 10.
Riverside City Fine General Receipt

Payment unit: PXR Incorporated Company December 10,2020 No005602
Project The reason of penalty Amount
Article 24 of the Anti-Unfair Competition Law of

Fake advertisement 10,000.00
the People's Republic of China
Total ¥10,000.00
cash:
Remarks Payment method check: ν
draft:
Receiving unit: Xi’an Heaping District Market Supervision Bureau Supervisor: Manager: Joyce
%……………………………………………………………………………………………………
ICBC Transfer Check Stub
Extra information:
Date of issue December 10,2020
Payee Xi’an Heping District Market Supervision Bureau
74
Amount ¥10,000.00
Use Fine expenditure
Supervisor: Accounting:
%……………………………………………………………………………………………………
（ 15 ） The company calculated the carry-over value-added tax (according to the relevant
column of the “tax should be added – VAT payable” detailed account, calculate and fill in the
“received and unpaid VAT calculation table on December 31”. “Transfer out of VAT” (accounting
voucher) Attachment: A VAT calculation form that should be paid and not paid.
Payable and unpaid VAT calculation form
Project Current sales tax Current input tax amount VAT payable in the current period VAT paid Transfer out of VAT
Amount
%……………………………………………………………………………………………………
（ 16 ） Please calculate urban maintenance and construction tax （ 7% ） and educational
surtax（3%） payable in December.
（17）Carry forward all profit and loss account to the “Current year profits” book attachment
voucher: net profit and loss account for the current year.
Net Profit and Loss Account

December 2020
General ledger account Net amount this month General ledger account Net amount this month
Prime operating cost Sales
75
Tax payable - business tax Other operating revenue
General and administrative

Investment income
expenses
Selling expensess Non-operating income
Financial expenses
Other operating costs
Non-operating expenses
Total Total
Financial officer: Checker: Maker:
%……………………………………………………………………………………………………
（ 18 ） Calculate the income tax payable this month at the tax rate of 25% and carry
forward （ National debt interest, donation expenditure and fine expenditure are tax adjustment
needs）.
（ 19）The income tax expense will be carried forward to current year profits account, and
carry forward current year profits account to profit distribution - undistributed profit account.
（20）Calculate earned surplus based on 10% of the profit after tax.
76
Part 3 Make Financial Reports
The balances of each account at the beginning of December 2020 are as follows.
Table 3-1 The balance of account at the beginning of December 2020

Balance at the end of Balance at the end of
Accounting subject Accounting subject
November November
Cash 1967.00 Short-term loan 60000.00
Bank deposit 439938.00 Trade creditors 70450.00
Accounts receivable 134600.00 Among them: MOONCID company 50000.00
Among them: JOCKAY

86000.00 BOOCEND company 20450.00
company
SPRAT company 48600.00 Interest payable 2240.00
Material 368000.00 Paid-in capital 4331140.00
Stock goods 24000.00 Capital surplus 50000.00
Construction in progress 400000.00 Earned surplus 150000.00
Profit appropriation (undistributed

Fixed assets 3500000.00 350000.00
profit)
Accumulated depreciation 475000.00
Intangible assets 650000.00
Accumulated amortization 29675.00
%……………………………………………………………………………………………………
77
Table 3-2 Profit and loss account accumulated in January-November 2020
Accounting subject Cumulative amount Accounting subject Cumulative amount
Main business income 4328990.00 Main business cost 3250814.00
Among them: product A 2597394.00 Among them: product A 1950488.40
product B 1731596.00 product B 1300325.60
Other operating income 52000.00 Other business expenses 26000.00
Tax payable - business tax 12864.00 Non-operating income 9400.00
Management costs 376022.00 Operating expenses 6200.00
Selling expenses 116350.00 Income tax expense 146735.00
Financial expenses 15200.00
%……………………………………………………………………………………………………
Table3-3 PXR Co., Ltd. Details of raw materials inventory at the beginning of December 2020
Project name Amount（kg） Unit(￥) Amount（￥）
A material 1800 90 162000.00
B material 2200 75 165000.00

Raw materials
C material 2000 20 40000.00
Lubricating oil 50 20 1000.00
Total 368000.00
Product A 65 1001 65065.00
Stock goods Product B 200 340 68000.00
Total 133065.00
%……………………………………………………………………………………………………
78
Table3-4 Non-current assets of PXR Co., Ltd. at the beginning of December 2020
Accounting subject Item category Early month balance
Basic production Buildings 2000000.00
workshop Mechanical equipment 1000000.00

Fixed assets
Buildings 400000.00
Administration
Mechanical equipment 100000.00
Machine tool 180000.00

Construction in progress
Factory building 220000.00
Intangible assets Patent 650000.00
%……………………………………………………………………………………………………
Part 4 Appendix
4.1 General Journal
General Journal
Date Account Titles and Explanation PR Debit Credit
79
%……………………………………………………………………………………………………
4.2 Balance Sheet
BALANCE SHEET
December 31, 2020
Assets
January- December Total
November
Current assets
Cash and cash equivalents
Accounts and notes receivable
Less allowance for doubtful receivables
Inventories
Prepaid expenses
Total current assets
Investments
80
Investment in bonds of PXR incorporated
company
Total investments
Property, plant, and equipment
NON-current assets
Land
Buildings
Machinery and equipment
Total property, plant, and equipment
Accumulated depreciation
Intangibles assets
Goodwill
Organization costs
Total intangible assets
Accumulated amortization
Total assets
Liabilities
Current Liabilities:
Short-term loan
Trade creditors
Tax payable
Dividends payable
Accrued liabilities
Deferred income tax payable
Total current liabilities
Long-term liabilities
Less unamortized discount
Minority interest in subsidiaries
Total Long-term liabilities
Deferred credits:
Deferred income tax payable
81
Total liabilities
Stockholders' equity
Paid-in capital
Total paid-in capital
Capital surplus
Retained earnings
Total stockholders' equity
Total liabilities and stockholders' equity
82
4.3 Income Statement
Income Statement
December 31, 2020
December January-November Total

Sales
Cost of merchandise sold
Gross profit
Operating expenses
Selling expenses
General and administrative expenses
Total operating expenses
Income from operations
Other revenue
Other expense
Tax payable - business tax
Interest expenses
Income from continuing operations before
Income from continuing operations
Income before extraordinary item
Extraordinary item:
Non-operating revenue
Loss on discontinued operations
Net extraordinary income
Income tax expense
Less applicable income tax
Net income
%……………………………………………………………………………………………………
83
84

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Accounting Simulation

Northwestern Polytechnical University

Part 1 Fill in the Original Voucher...............................................................................1

1.1 Training objective

1.2 Training task

1.3 Training Materials

Company name: PXR Incorporated Company

1.4 Fill in the Original Voucher

The company had the following business in December 2020.

ICBC Cheque for Transfer

Payee: Bella Fang Drawer's account number: 3700117319200004172

Date of draft: 2020/12/01 Purpose: spare use

Payee: Bella Fang

Management Accounting Signature of drawer: Reviewer: Accounting clerk:

PXR Incorporated Company Borrowing Order

Business trip Trade fair

Loan amount 2.000 ¥

Responsible person signature Borrower signature Remarks:

1. This unit must be

used when borrowing

Li Fei signed by the borrower

3. Settled within three

days after returning

from business trip

Full name PXR company Full name JOCKAY Company

Account Account 1100001026201520

Type of bill Transfer cheque

Financial officer: Accounting: Recorder:

VAT Special Invoice

Taxpayer identification number:

Bank and account: 190604386792610

service names: Product A & model: A&B rate:

Product B Product A:25 Product A:

Product B:20 Product B: 13%

Total price and tax ￥

Name: PXR Incorporated Company

Taxpayer identification number:

Place/phone number: No.127 West

Bank and account: Industrial and

Commercial Bank of China, NPU Sub-

Payee: Reviewer: Issuer: Seller:

（5）Company SPRAT returned the previous payment of ￥12,000 on December 2.

Full name PXR Incorporated Company Full name SPRAT

Type of bill payement

Financial officer: Accounting: Recorder:

Receiving unit: Company PXR Payee: Li Ming

account third branch of Xi’an account China, NPU Sub-branch

Accountant: SPDUVAT City BOOCEND

Full name PXR Incorporated Company Full name JOCKAY Company

Account Account 1100001026201520

Type of bill Cheque

Financial officer: Accountant: PXR Incorporated Company Recorder: JOCKAY Company

VAT Special Invoice

Purchaser Name: PXR Incorporated Company Password area

Place/Phone number: No.127 West

Bank and account: Industrial and

Commercial Bank of China, NPU Sub-branch

service names: A&B A:220 kg A :￥90 13%

Material A B:400 kg B: ￥75

Total price and tax ￥

Name: CAREEF company

Taxpayer identification number:

Place/Phone number: Industrial and