a paid-in capital and capital surplus -
(a) paid-in capital -
1. receipt of monetary funds from investors -
by: cash (or bank deposits) -
credit: paid-in capital -
2. receipt of investors into the housing, machinery and equipment and other objects, according to evaluation confirmed the value of -
by: Fixed assets -
credit: paid-in capital -
3. receipt of intangible assets from investors, according to evaluation confirmed the value of -
by: intangible assets -
credit: paid-in capital -
4. the capital reserve, surplus reserve into capital -
by: Capital surplus (or reserve) -
credit: paid-in capital -
(b) Capital reserve -
1. donation reserve (1) donations of monetary funds, according to the actual donations received are recorded -
by: cash (or bank deposits) -
Credit: Capital reserve -
(2) donations of fixed assets -
by: Fixed assets (based on market prices of similar assets or the credentials) -
credit: capital reserves (fixed assets) -
Credit: Accumulated Depreciation -
(3) donations of commodities, according to the data to determine the actual purchase price of goods such as recorded (with the price of goods accounting for inventory should be carried forward into the sales price difference) -
by: inventory of goods -
credit: capital reserve, etc. -
2. Capital translation differences on foreign currency investments when the company actually received, due to exchange rate changes occurred in the asset account and paid-in capital account, the difference between it reads: -
by: Bank deposit through: Fixed assets -
credit: paid-up capital or credit through: Capital reserve -
3. investors paid more than the registered capital contribution for the difference in capital reserve by: bank deposits and other loans: loans paid-in capital: Capital Surplus 4. statutory revaluation of property by: materials and supplies by: Fixed Assets Loan: Capital reserve -
Second, to borrow money -
(a) short-term borrowings -
1. borrow short-term borrowings by: bank deposit loans: Short-term borrowings -
2. occur by short-term loan interest: finance charges Credit: Accrued expenses (or bank deposits) -
3. returned by short-term loans: Short-term borrowing loans: bank deposits -
(b) Long-term borrowings -
1. borrowed by various long-term loans: bank deposits (or under construction, fixed assets, etc.) -
credit: long-term loans 2. occurrence of long-term loan interest payments, fixed assets, or, having not been delivered but not yet for delivery occurred prior to completion of final accounts, are included into the purchase of fixed assets, by: under construction ( or fixed assets) -
credit: long-term loans 3. long-term debt interest payments, in the final account for fixed assets occurred after the current profits and losses by: Finance costs Loan: Long-term borrowings 4. returned to long-term loans by: Long-term borrowing credit: Bank Deposit -
(c) Bonds payable -
1. bonds issued at par, the bonds according to the actual money received by: bank deposits and other loans: meet the bonds (par value) -
2. premium bonds, when received by the bond money: bank deposits (the actual amount received) -
credit: Bonds payable (par value) -
credit: Bonds payable (bond premium) -
3. discount bonds issued, when received by the bond money: bank deposits (the actual amount received) -
by: Bonds payable (bond discount) -
credit: Bonds payable (par value) -
4. corporate bond interest payable by the scheduled extraction: Finance costs (or in progress) -
credit: Bonds payable (accrued interest) -
5. premium bonds, scheduled amortization and accrued interest shall be calculated by time: Bonds payable (bond premium) -
by: Finance costs (or in progress) (with accrued interest and the difference between the amount of premium amortization) -
credit: Bonds payable (accrued interest) -
6. discount bonds, scheduled amortization and accrued interest shall be calculated by time: Finance costs (or in progress) (with accrued interest and discount amortization of the total number) -
credit: Bonds payable (bond discount) (amount of discount should be amortized) -
credit: Bonds payable (accrued interest) -
7. bond matures, the principal and interest paid by bonds: Bonds payable (face value of debt, accrued interest) -
loans: bank deposits, etc. -
Third, commodity purchase, sale, storage, processing and rental -
(a) Purchases -
1. with the purchase price of goods to purchase accounting (1) acceptance of storage of goods purchased, while the payment or drawn, accepted commercial bills ① settlement by using checks, etc.: Commodity Procurement (purchase price of commodities) - ;
by: Operating expenses (purchase cost) -
loans: bank deposits (full price) -
the same time, by: stock merchandise credit: Commodity Procurement -
② settlement by using commercial bills of exchange: Goods procurement (purchase price of commodities) -
by: Operating expenses (purchase cost) -
loans: bank deposits (purchase cost) -
credit: Notes payable (purchase price of commodities) -
the same time, by: stock merchandise credit: Commodity Procurement (2) purchase of goods, money or open the first incurred, accepted commercial bills of exchange, after the acceptance of such storage ① by check when the payment settlement, by: Commodity Procurement (purchase price of commodities) -
by: Operating expenses (purchase cost) -
loans: bank deposits (full price) -
When
acceptance of storage of goods, by: inventory of goods (merchandise purchase price) -
credit: Commodity Procurement (purchase price of commodities) -
② settlement by commercial bills of exchange drawn, accepted commercial bills to time by: commodity procurement (purchase price of commodities) -
by: Operating expenses (purchase cost) -
loans: bank deposits (purchase cost) -
credit: Notes payable (purchase price of commodities) -
When
acceptance of storage of goods, by: inventory of goods (merchandise purchase price) -
credit: Commodity Procurement (purchase price of commodities) -
(3) purchase of goods, the first acceptance of storage, or after the payment drawn, accepted commercial bills, when the accounting by the end of the month: Stock goods (provisional estimate the purchase price) -
credit: Accounts payable (provisional estimate the purchase price) -
end of the month or have not yet paid out, accept commercial bills of goods, hiring early next month on the sub-red reversal by: inventory of goods (red) -
credit: Accounts payable (red) -
payment, the entry with the (1) -
2. imported goods (1) Foreign pay the purchase price, according to purchase price of commodities by: commodity purchase loans: bank deposits, such as payment of foreign exchange purchased from the foreign exchange swap market, should also be assessed by the purchase of imported goods exchange Spread the cost of increasing the procurement of imported goods. -
by: Commodity Procurement Credit: Foreign Exchange Spread (2) If the fob transactions, foreign payments and other premium transportation, according to the actual amount borrowed: Commodity Procurement loans: bank deposits (3) to pay should pay all import taxes by: Commodity Procurement Credit: When to pay tax payable, by: tax payable loans: bank deposits (4) acceptance of storage of imported goods by: stock merchandise credit: procurement of goods 3. use accounting prices of goods purchased (1 ) acceptance of storage purchases of commodities, while the payment out of acceptance or ① commercial bills and other settlement by check by: commodity procurement (purchase price of commodities) -
by: Operating expenses (purchase cost) -
loans: bank deposits (full price) -
the same time, by: inventory of goods (commodity price) -
credit: Commodity Procurement (purchase price of commodities) -
credit: Commodity net price (trade price is greater than the difference between the purchase price, such as the purchase price of commodities is less than selling price, shall be debited to
② settlement by using commercial bills of exchange: Goods procurement (purchase price of commodities) -
by: Operating expenses (purchase cost) -
loans: bank deposits (purchase cost) -
credit: Notes payable (purchase price of commodities) -
When
acceptance of storage of goods, by: inventory of goods (goods price) -
credit: Commodity Procurement (purchase price of commodities) -
credit: Commodity net price (trade price is greater than the difference between the purchase price) -
(2) purchase of goods, money or open the first incurred, accepted commercial bills of exchange, after acceptance of payment when the storage of goods, by: commodity procurement (purchase price of commodities) -
by: Operating expenses (purchase cost) -
loans: bank deposits (full price), and other goods to reach acceptance of storage time, by: inventory of goods (commodity price) -
credit: Commodity Procurement (purchase price of commodities) -
credit: Commodity net price (trade price is greater than the difference between the purchase price) -
(3) commodities purchased, the first payment or acceptance of storage out after the commitment, accept commercial bills of exchange, when the end of the month when the billing acceptance of storage of goods, by: inventory of goods (commodity price) - / p>
credit: Accounts payable (provisional estimate the purchase price) -
credit: net price of goods (commodities prices and the provisional estimate the difference between the purchase price) -
end of the month or have not yet paid out, accept commercial bills of goods, hiring early next month on the sub-red reversal by: inventory of goods (commodities prices) (red) -
credit: Accounts payable (provisional estimate the purchase price) (red) -
credit: net price of goods (goods price difference between purchase price and the provisional estimate) (red) -
payment, the entry with the (1) -
4. agricultural acquisition (1) self-① actual acquisition price paid by agricultural products: commodity purchase loans: bank deposits (or cash) -
② for the acquisition of taxable agricultural product tax should be paid by: Commodity Procurement Credit: Tax payable ③ acceptance of storage agricultural products, according to agricultural products, the acquisition price and the tax payable by: loan-stock merchandise : Commodity Procurement (2) Pre -
① release pre-order deposit, the actual amount paid by: prepaid credit accounts: Bank deposit (or cash) -
② received agricultural futures, according to agricultural price by: Commodity Procurement Credit: lack of prepaid accounts to pay back the money by: prepaid credit accounts: Bank deposit (or cash) -
refund the purchase price to pay by: bank deposit (or cash) -
Credit: Prepaid accounts ③ for the acquisition of taxable agricultural product tax should be paid by: Commodity Procurement Credit: Tax payable ④ acceptance of storage agricultural products, according to agricultural price and other taxes should be paid by: Stock Shangpin credit: procurement of goods 5. overflow purchases of commodities and the shortage of more than (1) purchases of commodities by more than Yi Yi Yu Fasheng Shangpin, through the -
① goods accounted for using the purchase price by: inventory of goods (merchandise purchase price) -
Credit: Unacknowledged (purchase price of commodities) -
② goods accounted for by using the price: the stock goods (commodity price) -
Credit: Unacknowledged (purchase price of commodities) -
credit: Commodity net price (trade price is greater than the difference between the purchase price) -
identify the reasons for the different situations are handled: -
① more than a natural overflow, for operating income by: Unacknowledged credit: operating income ② units belonging to multiple suppliers of goods, the company agreed to make up for the purchase, pay back the loan, the amount paid by complement by: Unacknowledged loans: bank deposits ③ multiple units are available goods, the enterprises do not agree to make up for the purchase, should reduce the amount of excess inventories of goods by more than: Unacknowledged Credit: stock merchandise the same time, Yi Yu commodities as host of goods processing. -
(2) purchase of commodity shortages and the loss of ① and needs yet to be reported to identify the reasons for the shortage of approved resellers and loss, should be through the shortage of goods amount) -
credit: procurement of goods (goods shortage amount) -
identify the reason for dealing respectively with: -
② part by the supply units, transport operators, insurance company or other person liable for the loss of fault by: Accounts payable (or other payment) -
Credit: Unacknowledged -
③ losses are caused by natural disasters should be net of salvage value and insurance company claims a net loss after the transfer as
by: operating expenses - is loss of credit: Unacknowledged ④ other losses are not recoverable, upon approval as By: Operating expenses credit: Unacknowledged -
(b) commodity sales -
1. the realization of goods sold (1) domestic sales ① settlement by check, etc., by commodity prices by: Bank Deposit Credit: Commodity Sales ② The bank commissioned the collection, remote collection settlement commitments to issue merchandise paid prepay charges, by: Accounts receivable loans: bank deposit for collection, the by commodity prices by: Accounts receivable credit: commodity price and revenue advanced by the receipt of goods shipped charges,
imitation coach purses, press accounts actually received by: bank deposit loans: commercial bills receivable ③ The settlement, received and accepted the buyer out of the commercial bills, as a sales achieved by: Notes receivable loans : sales of commercial bills of goods to recover money due by: bank deposit loans: notes before maturity if the holding discount bills of exchange to apply to the bank to obtain cash when the bank posted by: bank deposits (par value, after deduction of discount rates net) -
by: Finance costs (discount rate) -
credit: notes (face value) -
④ retail sales, business end of the day will be eliminated by payment to the bank: Bank Deposit Credit: Commodity Sales (2) Export sales ① export documents received by the transport sector to the bank to pay on a single by: Loan receivables: Commodity Sales at the same time, carry the cost of export sales by: cost of goods sold credit: ② stock merchandise export taxes should be refunded the cost of sales as an offset against the export processing enterprises shall be calculated monthly retirement income tax refund by: tax payable credit: tax refund merchandise cost of sales when received by: bank deposit Credit: Tax payable out of library after ③ goods transport procedures to settle the expenses incurred before the operating expenses as, according to actual amount borrowed: Operating expenses Credit: ④ bank foreign exchange sales statement received by the bank: Bank Deposit Credit: Accounts Receivable ⑤ Final exchange rate quoted by the State occurred RMB exchange gains and losses included in ⑥ payable under the contract of commission abroad of goods directly to the commission finds,
coach handbags sale, by: credit sales of goods: Accounts receivable (or payable) -
can not be directly determined by the cumulative commissions: Operating expenses loans: bank deposits (3) installment sales ① issued goods, by commodity original purchase price by: installment loans send out the goods: stock merchandise sold each ② implementations by: Accounts receivable and other loans: ③ sales of goods to be carried forward to calculate the current cost of sales (sales at all cost and the rate of total sales revenue) -
by: cost of goods sold credit: installment sent commodity 2. merchandise sales returns, discounts and allowances (1) sale of goods took place this month, sales of return ① return, whether belonging to the current year or prior year sales, month shall be charged against revenue. -
by: Product sales revenue credit: bank deposits (or Accounts Payable) -
② who have carried forward the sales cost of sales returns, cost of sales should also be carried forward by: stock merchandise credit: cost of goods sold (2) merchandise sales discounts and allowances -
① occurs when the sales discounts and allowances by: bank deposits (accounts receivable after deducting discounts and allowances amount) -
by: Sales discounts and allowances (the amount of discounts and allowances) -
credit: Accounts receivable (receivables in full) -
② sales discounts and allowances carried forward by: year profit credit: sales discounts and allowances 3. Cost of sales of goods carried -
(1) accounted for by the purchase price of goods, can use FIFO, weighted average, weighted moving average, specific identification method, the gross margin method, LIFO method such as the cost of goods sold, periodic statements transfer the cost of goods sold by: Cost of Goods Sold Credit: stock merchandise (2) The accounting price of goods sold in the commodity cost of sales by commodity carried by the price: the cost of goods sold credit: commodity stocks end the month, you can adopt an integrated Category of the post-sharing law or apportionment method Libraries group assessed by the net price of goods: goods net price credit: Cost of Goods Sold -
(c) of the commodity storage 1. Commodity price adjustment (1) adjusting the purchase price of commodities adjusted purchase price of commodities, generally not adjust the price of stocks and into the net price, so do not make accounting entries. -
(2) adjustment of commodity prices accounted for using the purchase price of goods, price adjustment for the accounting entries from time to time, merchandise sold at the price after the price adjustment reflects the sales. -
with the price of commodities accounts, raised the price difference by the corresponding increase was stock merchandise: stock merchandise credit: Commodity net price reduction to reduce the price difference between the corresponding stock merchandise by: commodity loans net price: inventory of goods 2. commodity price-cutting (1) of the commodity price cuts for businesses -
① of the commodity price-cutting loss allowances, according to the actual amount extracted by adjusting the cost of goods sold: Cost of Goods Sold Credit: cut prices of goods ready to cut prices of goods ② prepared with the extraction of commodity price-cutting to make up for losses (refer to the low price of goods sold the difference in purchase price) -
by: commodity price-cutting for credit: the cost of goods sold (2) does not extract the commodity price-cutting for the company, the occurrence of loss of goods to cut prices directly reflected in the current period's profit and loss. -
3. commodity stocks and a shortage of more than profit (1) commodity than in the event of excess inventory excess inventory of more than Shangpin, first through the -
① goods accounted for using the purchase price by: inventory of goods (merchandise purchase price) -
Credit: Unacknowledged (purchase price of commodities) -
② goods accounted for by using the price: the stock goods (commodity price) -
Credit: Unacknowledged (purchase price of commodities) -
credit: Commodity net price (the difference between commodity prices and the purchase price) -
reported to the department approval, for the write-down accounting. -
① goods accounted for using the purchase price by: Unacknowledged (purchase price of commodities) -
credit: inventory of goods (merchandise purchase price) -
② accounting prices of goods used by: Unacknowledged (purchase price of commodities) -
by: product net price (the difference between commodity prices and the purchase price) -
credit: inventory of goods (goods price) -
after the reason for processing each case: -
① is the insurance company or other fault to compensate for the loss by: Other loans receivable: Unacknowledged ② losses are caused by natural disasters should be net of salvage value and insurance companies the net after compensation losses by: operating expenses - is loss of credit: Unacknowledged ③ other losses are not recoverable by: Operating expenses credit: Unacknowledged (d) purchasing consignment of goods 1. Consigned Goods (1) made entrusted units to sell to pay the purchase price accounting Shangpin ① goods used by: the stock goods - Consigned (purchase price of commodities) -
credit: inventory of goods - subjects about details (purchase price of commodities) -
② goods accounted for by using the price: the stock goods - Consigned Goods (commodities prices) -
credit: inventory of goods - subjects on detail (commodity price) -
(2) receipt of the consignment consignment units reporting to the list by: Accounts receivable - × × consignment units (the price of goods after deducting the difference between consignment fee) -
by: Operating expenses (sales agency fees) -
credit: sales of goods (commodity price) -
(3) carry-over purchase price of merchandise cost of sales accounted for by goods ① by: cost of goods sold (purchase price of commodities) -
Credit: stock goods - Consigned (purchase price of commodities) -
② account with the price of goods are recorded at the cost of consignment of goods carried by the price: the cost of goods sold (trade price) -
Credit: stock goods - Consigned Goods (commodities prices) -
end of the month, carry-over has been sold Consigned by net price of commodities: Commodity net price (commodity price and the purchase price difference) -
credit: cost of goods sold (the difference between commodity prices and the purchase price) -
(4) to pay to receive the consignment units of the purchase price after deducting the net sales agency fee by: Bank Deposit Credit: Accounts receivable - × × consignment unit 2. accept the consignment of goods (1) receive the consignment of goods ( that do not charge fees for in-kind consignment way) -
① goods accounted for using the purchase price, prices received by the press: a commission basis Shangpin credit: consignment of goods shall ② accounting prices of goods used by: Trustee consignment goods (selling price) -
credit: consignment goods shall (goods receiving price) -
credit: Commodity net price (price of goods and receive the difference between the price) -
(2) accept the consignment sale of goods based on the actual selling prices by: Bank deposit (or receivable) -
credit: Product sales revenue (3) carry-over purchase price of merchandise cost of sales accounted for by goods ① by: cost of goods sold (goods receiving price) -
credit: Accountability consignment of goods (goods receiving price) -
the same time, by: consignment of goods shall (goods receiving price) -
credit: Accounts payable (merchandise receiving price) -
② goods accounted for by using the price: the cost of goods sold (trade price) -
credit: Accountability consignment of goods (commodity price) -
the same time, by: consignment of goods shall (goods receiving price) -
credit: Accounts payable (merchandise receiving price) -
the end of the month, consignment of goods have been sold in conjunction with the self-assessed net price of goods, by: loans net price of goods: the cost of goods sold (4) units of goods shall reimburse the commission, by commodity price received by: Accounts Payable money loans: bank deposit 3. used to charge a fee means purchasing, consignment of goods (1) purchasing goods (including the import agent) -
① received funds entrusted by the acquisition unit: Bank Cr: Accounts payable and other ② pay money purchasing goods and fee income calculated by: Accounts payable and other loans: Shopping consignment income credit: bank deposits (2) consignment of goods (including export agent) -
① commission agent for sales of enterprise payment by: Bank Cr: Accounts payable and other ② payment and calculate the return consignment goods sales agency fee income by: Accounts payable and other loans: Shopping consignment income credit: bank deposits - p>
(e) commodity-processing 1. self-processing (1) a stock merchandise ① for processing of goods accounted for using the purchase price, according to purchase price of commodities, by: processing of goods Credit: stock merchandise ② by using the price of goods accounted for : processed goods (goods purchase price) -
by: product net price (the difference between commodity prices and the purchase price) -
credit: inventory of goods (goods price) -
(2) occurred in processing costs, according to actual amount borrowed: processed commodities credit: Other operating expenses (or bank deposits) -
(3) the product processed goods should pay tax or value-added tax, urban maintenance and construction tax, etc. -
by: processed goods Credit: Tax payable (4) processing of goods shall be paid additional education by: processed goods Credit: Other payables (5) completion of the processing, storage and acceptance of goods by purchase price accounting products ① , according to the original purchase price prior to processing and processing of goods occurred during the processing costs, charges, taxes and additional education such as processing by: stock merchandise credit: processed goods ② goods by using accounting prices: the stock goods (processing is complete the price of new products) -
credit: processed goods (the original purchase price of goods prior to processing, processing fees, processing taxes and additional education, etc.) -
credit: net price of goods (commodities prices and the difference between the processing costs of goods) -
2. entrusted to other units of processing (1) a stock of goods contracted for processing, the entry above (1) -
(2) to pay the processing of goods consigned processing fees, taxes, etc., according to the amount actually paid by: processed goods loans: bank deposits (3) to recover the purchase price of commission processing of goods ① The accounting of goods, processed commodities, according to commission processing costs by: stock merchandise credit: processed goods -
② goods accounted for by using the price: the stock goods (processed goods after the new price) -
credit: processed goods (commission processing commodities, processing costs) -
credit: net price of goods (commodities and commodity processing costs of the new price difference) -
(f) rental of goods -
1. rental of goods purchased by: commodity procurement by: Operating expenses loans: bank deposits, etc. 2. aside from the stock transfer of goods in the rental of goods (1) The purchase price accounting of goods, according to purchase price of commodities by : Rental of goods - Goods Rental original loan-to: inventory of goods (2) The price of goods accounted for by: Rental of goods - Rental Price of goods (merchandise purchase price) -
by: product net price (the difference between commodity prices and the purchase price) -
credit: inventory of goods (goods price) -
3. received rental income from rental of goods,
pink chanel purse, according to the amount actually received by: Bank deposit Credit: Other operating income 4. amortization of rental product, according to the amount to be amortized by: Other operating expenses credit: Leasing of goods - Amortisation of leased goods 5. leased goods repair, repair costs occurred by: Other operating expenses loans: bank deposits 6. scrapped by the sale or rental of goods: Goods Rental - Rental merchandise amortization (amortized amount) - p>
by: Other operating expenses (amortized carrying amount of the original price and the difference) -
credit: Leasing of goods - Rental Price of goods (goods carrying the original price) -
four, materials and supplies, packaging materials, consumables -
(a) materials and supplies, packaging materials, consumables purchased -
1. purchasing materials and supplies, packaging, consumables, etc., the payment acceptance of storage at the same time, its actual cost (including purchase price and transportation charges, etc.) -
by: materials and supplies loans: bank deposit 2. purchase materials and supplies, the first payment after the acceptance of storage, according to the actual cost (or estimated cost) -
by: materials and supplies credit: Accounts payable when the purchase price actually paid by: Accounts payable loans: bank deposit 3. purchase materials and supplies, the first payment when the payment after the acceptance of storage by: Loan payable : bank deposit materials and supplies to time, by acceptance of storage: materials and supplies credit: Accounts payable -
(b) materials and supplies, packaging materials, consumables of recipients, amortization, and Sales 1. requisitioned material supplies and sales (1) for business operations, equipment maintenance, labor protection, office, etc. aspects of materials and supplies, according to their actual cost by: Operating expenses credit: materials and supplies (2) the materials used in construction materials, according to the actual cost, by: under construction loans: materials and supplies (3) External sales materials and supplies and achieved sales revenue, according to the actual sales revenue by: Bank deposit Credit: Other business income carried forward the sale of materials and supplies costs, according to their actual cost by: Other operating expenses credit: materials and supplies 2. packaging recipients, sharing sell, lease, loan and sales (1) recipients packaging business, the amortization method as required by: Operating expenses credit: packaging (2) along with the sale of goods is not priced separately by the packaging: operating expenses credit: Packaging material (3) along with the sale of goods priced separately by the packaging: Other operating expenses credit: packaging (4) lease, lend, packaging (with one or amortized) -
① lease, loan packaging, in the first recipients of new packaging by: Other operating expenses (ie rental packages) -
by: operating expenses (noted by the packaging) -
Credit: packaging ② lease, loan packaging, a large amount can be amortized in the first when requisitioned by the new packages: credit prepaid expenses: amortization is when the packaging: -
by: Other operating expenses (ie rental packages) -
by: operating expenses (noted by the packaging) -
Credit: Prepaid expenses ③ receive rent, loan packaging, the deposit by: Bank deposit (or cash) -
Credit: ④ received other payments of rent by rental packages: Bank deposit (or cash) -
credit: Other business income ⑤ lease, lend, the cost of repairing the packaging occurs through: Other operating expenses (ie rental packages) -
by: operating expenses (noted by the packaging) -
loans: bank deposits ⑥ overdue retirement deposit forfeited by the packaging: Other loans payable: operating income -
(5) rent, lend packaging (using the split amortization method) -
① issued lease, lend, borrow packaging: packaging (packaging rent, loan packaging) -
Credit: packaging (stock packaging) -
② Provision end of the month rent, loan packaging amortization (based on the actual cost of 50%) -
by: Other operating expenses (ie rental packages) -
by: operating expenses (noted by the packaging) -
Credit: packaging (packaging amortization) -
③ recovery can continue to use by packaging: packaging (stock packaging) -
Credit: packaging (packaging rent, loan packaging) -
④ recovery can not continue to use the packaging will be accounted for salvage value recovered by: materials and supplies credit: packaging (packaging rent, loan packaging) -
will be amortized packaging salvage value after deducting the value of the difference, as the amortization of the amount of packaging discarded by: Other operating expenses (ie rental packages) -
by: operating expenses (noted by the packaging) -
Credit: packaging (packaging rent, loan packaging) -
the same time, the actual cost of packaging scrap salvage value minus the difference after the amortization of the hedge and has been mentioned by: packaging (packaging amortization) -
Credit: packaging (packaging rent, loan packaging) -
(6) consumables of recipients, with an amortization amortization ① When the recipients of its full value apportioned costs by: credit management costs: consumables consumables scrapped when the salvage value will be scrapped as a reduction in consumables, offset the administrative costs by: materials and supplies credit: management cost amortization recipients ② consumables used when graded according to the actual cost by: to be cost sharing credit: consumable consumables, durable period under the apportioned costs by phases: management fees credit: prepaid expenses consumables retirement, the amortized value of the difference between the net salvage value as the amortization retirement consumable by: materials and supplies (salvage value) -
by: Management fees (net of the amortized value of the difference between salvage value) -
Credit: Prepaid expenses (amortized value) -
③ recipients when using split amortization, according to the actual cost by: consumables (in the use of consumables) -
Credit: consumables (inventory consumables) -
consumables according to the actual cost of this month's recipients of 50%, calculate the amortization of the amount of current recipients consumable by: credit management costs: consumables (consumable amortization) -
consumables scrapped, scrapped consumables 50% of the actual cost after deducting the difference between salvage value included in
by: materials and supplies (salvage value) -
by: consumables (consumable amortization) (mentioned amortization) -
by: Management fees (Waste Audit & 50% of the actual cost after subtracting the salvage value of the difference) -
Credit: consumables (in the use of consumables) (retirement of the actual cost of consumables) -
Fifth, monetary funds and settlement payments -
(a) of the monetary funds 1. cash, bank deposits, income (1) receipt of monetary funds from investors by: bank deposit (or cash) -
credit: paid-in capital (2) borrow money by: bank deposit loans: Short-term borrowings (or long-term loans) -
(3) sale of goods received by accounts: Bank Deposit Credit: merchandise sales (or accounts receivable, etc.) -
(4) Other operating income payments received by: Bank deposit (or cash) -
credit: Other operating income (5) who has received sub-investment enterprises through the back of investment returns: bank deposits and other loans: Investment income (6) recovery of other receivables prepayments by: Bank deposit (or cash) -
Credit: other receivables 2. cash, bank deposits expenditures (1) repayment of loans by: Short-term borrowings (or long-term loans) -
loans: bank deposits (2) the procurement of goods by: commodity purchase loans: bank deposits (3) to purchase materials and supplies, packaging materials, consumables, etc. by: material goods (or packaging materials, consumables ) -
loans: bank deposits (4) to pay various taxes by: tax payable loans: bank deposits (5) the payment of profits by investors: meet profit credit: bank deposits (6) the payment of wages by: credit Wages Payable: cash (7) pay the relevant fees by: operating expenses (or management fees, finance charges) -
loans: bank deposits (or cash) -
3. currency funds transfer (1) cash in the bank by: Bank deposit Credit: Cash (2) cash withdrawals from banks by: Cash Credit: bank deposits -
(b) the settlement amount -
1. Notes receivable (1) the receipt of the buyer out, acceptance of commercial bills by: Notes receivable credit: Product sales revenue (2) change the corporate accounts receivable notes receivable settlement , out of the receipt of the buyer, when the acceptance of commercial bills by: Loan notes receivable: Accounts receivable (3) Enterprise support outstanding commercial bills discounted by the bank: bank deposits (actually received Discount Amount) -
by: Finance costs (discount rate) -
credit: notes (face value) -
(4) recovery of principal and interest on notes receivable by: bank deposits (the actual amount received) -
credit: Finance costs (interest element) -
credit: notes (face value) -
2. receivables -
(1) business accounts receivable by sales of goods occurred: Accounts receivable credit: Product sales revenue (2) business unit of advance purchases on behalf of the packing, transport charges by: Accounts receivable loans: bank deposits (3) companies use commercial bills of exchange settlement accounts receivable, in the acceptance of commercial bills when received by: Loan notes receivable: Accounts receivable (4) Corporate Accounts receivable when received by: bank deposit and other loans: Accounts receivable (5) to write off bad debts by: provision for bad debts (or management fees) -
Credit: Accounts Receivable (6) have been identified and the loss of bad debts written off, if later retracted by: Accounts Receivable Credit: Provision for doubtful debts (or management fees) -
the same time, by: Bank Cr: Accounts receivable (7) maturity of commercial bills discounted, due to lack of payment of the acceptor's bank account, apply for business received from the bank discounted notes receivable and returned on account notice or have been transferred for processing notifications of overdue loans by: Accounts receivable loans: bank deposits (or short-term loans) -
3. Receipts in advance (1) business unit to purchase advance payment by: Bank Deposit Credit: Receipts in advance (2) sale of goods is achieved, according to the actual price of goods by: advance credit accounts: merchandise sales (3) purchases of units to pay back the money by: Bank deposit Credit: Receipts in advance (4) refund the purchase price of purchases of units to pay by: advance credit accounts: Bank deposits 4. Other receivables (1) some other When receivables by: Other accounts receivable loans: bank deposits, etc. (2) recovery of other receivables is by: Bank Deposit Credit: other receivables 5. Notes payable (1) Corporate occurred due to the purchase of goods and other external debt, out, when the acceptance of commercial bills by: product procurement, and other loans: Notes payable (2) Acceptance help meet the purchase price, payable to time by: Accounts payable credit: Notes payable (3) the payment of bank acceptance fee by: Finance costs loans: bank deposits (4) principal and interest payments received from the bank notice, by: Notes payable by: Finance costs loans: bank deposits 6. Accounts Payable (1) Enterprise purchased goods, materials and supplies has been acceptance of storage, but not yet paid the purchase price should be based on evidence (invoice billing invoice with the goods recorded in peer-price or provisional estimate the actual value) -
by: inventory of goods (or materials and supplies) -
Credit: Accounts Payable (2) The receiver of the supply unit providing service of the unpaid amount, the invoice should be based on the bill by the supply unit: Other operating expenses (or operating expenses) -
Credit: Accounts Payable (3) when the company borrowed to pay accounts payable: Accounts payable loans: bank deposits (4) enterprises out, help meet accepted commercial bills payable by: Accounts payable loans: meet Notes 7. prepayments (1) Enterprise prepaid by: prepaid credit accounts: Bank deposits (2) receipt of the purchased goods, in accordance with the amount stated in the invoice and other bills by: product procurement, and other loans: Prepayments (3) to pay back the money by: prepaid credit accounts: Bank deposits (4) refund the purchase price to pay by: bank deposit Credit: Prepaid accounts 8. other payables (1) meet the other place, temporary receipts time by: Bank deposit (or management fees, finance charges, operating expenses, etc.) -
Credit: Other payables (2) the payment of other types of coping in deposits to time by: Other payment loans: bank deposits 9. to cope with wage (1) business for the bank to withdraw cash payment of wages by: Cash Loan : bank deposits (2) payment of wages by: credit Wages Payable: Cash (3) is also deducted from the wages payable by a variety of payment: credit Wages Payable: Other receivables (or other payment) -
(4) is not within the prescribed period workers receive wages, payment of wages by the return of the accounting department in a timely manner to time, by: Cash Credit: other payables (5) the end of the month, will be issued this month, the allocation of wages by: operating expenses (management fees, under construction, operating expenses, welfare expenses payable) -
Credit: Accrued Payroll 10. to cope with welfare (1) Corporate welfare by extraction: operating expenses (management fees, other operating expenses, operating expenses) -
credit: welfare payable (2) the payment of employee medical and health expenses, allowances and other benefits, the difficulties workers and to meet the medical expenses, salaries and other benefits by: welfare payable loans: bank deposits (to pay) - / p>
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