The correct answer The office building business of Company A belongs to the obligation of performance within a certain period of time (0.5 points).
Reason: According to the specific requirements of Company B, build an office building on the land of Company B, so that "customers can control the goods under construction during the performance of the enterprise" (0.5 point).
A company 2× 18 annual contract performance progress =4 200/7 000× 100%=60%(0.5 points),
Revenue to be confirmed =9 000×60%=5 400 (ten thousand yuan) (0.5 points).
Cost to be confirmed =7 000×60%=4 200 (ten thousand yuan) (0.5 point).
(2) According to the second data, the accounting entries related to the above-mentioned economic business of Company A are 2× 18.
The correct answer The office building business of Company A belongs to the obligation of performance within a certain period of time (0.5 points).
Reason: According to the specific requirements of Company B, build an office building on the land of Company B, so that "customers can control the goods under construction during the performance of the enterprise" (0.5 point).
A company 2× 18 annual contract performance progress =4 200/7 000× 100%=60%(0.5 points),
Revenue to be confirmed =9 000×60%=5 400 (ten thousand yuan) (0.5 points).
Cost to be confirmed =7 000×60%=4 200 (ten thousand yuan) (0.5 point).
(3) According to the third data, judge whether Company A has confirmed the income on this matter, and prepare the accounting entries related to the above-mentioned economic business of Company A as 2× 18.
Elevator sales are highly correlated with the installation business, and revenue is not recognized (0.5 points).
Debit: Bank deposit 700
Loan: Contract debt 700(0.5 points)
Debit: Issued Goods 600
Credit: 600 items in stock (0.5 points)
(4) According to data 4, calculate the performance progress of Company A at the end of 2× 18, as well as the contract income and contract cost that should be confirmed; To judge the business processing principle of 2× 19 initial contract change, please explain the accounting processing that should be carried out.
The correct answer is 2× 65438+At the end of 2008, the performance progress of Company A = 600/1.500×100% = 40% (0.5 point), and the contract income = 2000×40% = 800 (ten thousand yuan) (0.5 point) should be confirmed. At the beginning of 2× 19, since the remaining services to be provided after the contract change cannot be clearly distinguished from the services provided on or before the contract change date, Company A shall regard the contract change as an integral part of the original contract (0.5 points); Recalculate the performance progress on the contract change date and adjust the current income. After the contract is changed, re-estimate the performance progress = 600/(1500+140) ×100% = 36.59% (0.5 points), and the income amount should be adjusted = (2,000+300 )× 36.59%-.
(5) According to data 5, prepare accounting entries 2× 18 related to the above economic business of Company A..
The transaction price of the correct answer computer desk = 120×96/(96+64)=72 (ten thousand yuan) (1 minute);
Transaction price of computer chair = 120×64/(96+64)=48 (ten thousand yuan) (1 minute).
Relevant accounting entries are as follows:
When delivering the computer desk:
Debit: Contract Assets 72
Loan: main business income 72(0.5 points)
When delivering the computer chair:
Debit: accounts receivable 120
Loans: Contract assets 72
Main business income 48 points (0.5 points)
(6) According to data 6, prepare accounting entries 2× 19 related to the above economic business of Company A..
The correct answer is 2× 19 10 1:
Debit: Long-term receivables 678
Loan: income from main business 525
Unrealized financing income 75
Taxes payable-the tax to be written off is 78( 1)
Debit: the main business cost is 400.
Credit: 400 items in stock (0.5 points)
2× 19 12 3 1:
Debit: Unrealized financing income (525×7%)36.75
Loan: financial expenses 36.75( 1 min)
Debit: Bank deposit 226
Taxes payable-taxes to be written off 26
Credit: Long-term receivables 226
Taxes payable-VAT payable (output tax) (200× 13%)26(0.5 points)