Debit: Bank deposit-6,543,800,000 bank A (general or basic deposit account)
Loan: paid-in capital100000.
Deposit 9 million in a securities company,
Debit: Bank deposit-Bank B 9 million (special user of stocks)
Loan: Borrow: Bank deposit-9 million yuan from Bank A (general or basic deposit account).
When buying stocks, bonds or banknotes
Borrow: short-term investments (financial assets)-stocks and bonds.
Loan: Bank deposit-Bank B (stock exclusive user)
Make the opposite entry when selling, and confirm the income in the difference.
Debit: Bank deposit-Bank B (stock exclusive user)
Loans: short-term investments (financial assets)-stocks and bonds.
Investment income (main business income, etc.). )
Calculate payable stamp duty, business tax, etc. At the end of the month.
Borrow: management fee-stamp duty
Main business taxes and surcharges
Loan: Taxes payable-Stamp duty
-Business tax
-Urban construction tax
-Surcharge for education (other local taxes and fees shall be calculated separately according to the requirements of local tax authorities)
Deduction after normal declaration in the following month.
Borrow: Taxes payable-stamp duty
-Business tax
-Urban construction tax
-Education surcharge (other local taxes, etc.). )
Loan: bank deposit/cash on hand.
Many people think that they can calculate and know the numbers from 0 to 9, so they can do finance at will. This view is wrong. Financial work must first have a systematic theoretical basis, and then put it into practice. It is suggested that the landlord systematically study the relevant financial basic knowledge before starting to make accounts.