Debit: Bank deposit 46800.
Loan: the main business income is 40,000 yuan.
Taxes payable-VAT payable (output tax) 40000* 17%=6800.
Debit: The main business cost is 34,000 yuan.
Credit: 34,000 items in stock.
2. Sign an agreement with Company B and entrust it to sell the goods on a commission basis. Company B will charge a handling fee of 5% of the agreed price of the commission goods, which will be deducted directly from the commission. The agreed price of goods is 50,000 yuan, and the actual cost price is 36,000 yuan. The goods have been shipped to company B. At the end of this month, the list of goods consigned by company B was received, indicating that 50% of the consignment goods have been sold and the consignment money has been received.
At the time of delivery:
Borrow: Issue goods-Company B 36000
Credit: 36,000 items in stock.
Upon receipt of the shipping list:
Debit: The bank deposit is 28,000 yuan.
Sales expenses 50000*50%*5%= 1250.
Loan: main business income is 50,000 * 50% = 25,000.
Taxes payable-VAT payable (output tax) 4250
Debit: the main business cost is 36,000 * 50% =18000.
Loan: Goods issued-Company B 18000
3. Sign an equipment installation contract with Company C, the equipment installation period is two months, and the total contract price is 30,000 yuan. Divide it into two parts. At the end of this month, I received a down payment of 654.38 million yuan and deposited it in the bank. According to the completion date of the installation project agreed in the contract, the remaining money will be collected. By the end of this month, the installation cost is 6,543,800 yuan+200,000 yuan.
Debit: bank deposit 100000.
Loan: accounts receivable in advance 10000.
Debit: labor cost 12000
Loan: salary payable to employees 12000.
4. When selling a specific commodity to Company D, the contract stipulates that the price of the commodity will be set at 350,000 yuan, and the goods will be delivered within two months from the date of signing the contract. By the end of this month, the payment in advance by Company D has not been completed, and the production cost has reached 6.5438+0.5 million yuan. (Including 50,000 yuan for production personnel and 654.38+10,000 yuan for logging data)
Debit: 350,000 yuan in the bank.
Credit: 350,000 yuan in advance.
Borrow: production cost 150000.
Loan: The salary payable to employees is 50,000 yuan.
Raw materials 100000
5. Selling a batch of spare parts to Company E, the price of this batch of spare parts is 6,543,800 yuan, and the actual cost is 800,000 yuan. The special VAT invoice and bill of lading have been handed over to Company E, which has drawn a tax-included commercial bill with a maturity of 654.38+02.654.38+00. Due to space constraints, Company E postponed the delivery on the 23rd of next month.
Debit: notes receivable 1 170000.
Loan: main business income 1000000.
Taxes payable-VAT payable (output tax) 170000
Debit: The main business cost is 800,000 yuan.
Credit: 800,000 items in stock.
6. Sign an equipment maintenance service agreement with H company. At the end of this month, the maintenance service was completed and passed the acceptance of H Company. The amount indicated on the VAT invoice is 42.74. VAT 26, which has been received. The related expenses incurred in completing the maintenance service are 654.38+0.04 million yuan. (Assuming that it is the salary of maintenance personnel)
Borrow: 500,000 yuan from the bank.
Loan: The main business income is 427,400 yuan.
Taxes payable-VAT payable (output tax) is 7.26 million (= 42.74× 17%).
Debit: labor cost104,000 yuan.
Loan: Salary payable to employees: 10.4
Debit: the main business cost is 6,543,800 yuan+0.04 million yuan.
Loan: labor cost 10.4
7: M Company returned the goods purchased on February 28th, 20 10, and the sales price of this batch of goods was 60,000 yuan. The actual cost is 47,000 yuan, and the sales revenue of goods has been confirmed at the time of sales. If the payment has not been received, it is found that the reason for the return is in line with the original contract. At the end of this month, the return formalities have been handled and a special VAT invoice in scarlet letter has been issued.
Borrow: the income from main business is 60,000 yuan.
Taxes payable-VAT payable (output tax) 10200.
Debit: accounts receivable-70,200 yuan from M Company.
Borrow: 47,000 items in stock.
Loan: The main business cost is 47,000 yuan.