1. Information: Dongfang Company has the following businesses, and it takes Dongfang Company as the accounting entity for corresponding accounting treatment.

1, assuming that the freight does not consider VAT, the entry is as follows.

Borrow: Construction in progress 103000

Taxes payable-VAT payable (input tax) 17000

Loan: bank deposit 120000.

2. Borrow: Construction in progress 17000

Credit: cash on hand 17000

Debit: fixed assets 120000

Loan: Construction in progress 120000

3. Annual depreciation rate =2÷ estimated depreciation period × 100%, and annual depreciation amount = initial book value of fixed assets × annual depreciation rate.

So the depreciation rate =2/ 10* 100%=20%.

So the depreciation in 2008 is = 120000*0.2=24000, and the entries are as follows.

Debit: The manufacturing cost is 24,000 yuan.

Loan: accumulated depreciation is 24,000 yuan.

4. Debit: fixed assets of 96,000 yuan.

The accumulated depreciation is 24,000.

Loan: fixed assets 120000

Debit: bank deposit 100000.

Loan: fixed assets settlement 100000

Debit: Liquidation of Fixed Assets 4000

Loan: Non-operating income is 4,000 yuan (I didn't consider the issue of value-added tax in the entry of the fourth question, because it was not mentioned or required in the title. You can ask if you ask)

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