Borrow: raw materials -A material 8000
Debit: Taxes payable-VAT payable (input tax) 13600
Credit: 60,000 yuan in advance.
Loan: 436,000 yuan in bank deposit.
2. This month, 400,000 yuan was used to produce product A, 480,000 yuan was used to produce product B, the workshop generally consumed material A 20,000 yuan, and the management department consumed material B 5000 yuan.
Borrow: production cost-400,000 yuan for a product.
Product b 480000
Borrow: The manufacturing cost is 20,000 yuan.
Debit: the management fee is 5000 yuan.
Loan: raw materials-A material 900000
-material B 5000
3. The property insurance premium to be borne this month has been paid in advance before amortization, including 3,000 yuan for the factory department and 2,000 yuan for the workshop.
Borrow: management fee-insurance fee 3000 yuan.
Borrow: manufacturing cost-insurance premium 2000.
Loan: prepaid expenses of 5000 yuan.
4. Withdraw the short-term loan interest of 4000 yuan this month.
Debit: the financial expenses are 4000 yuan.
Loan: the withholding fee is 4000 yuan.
5. At the end of the month, the manufacturing cost of 36,720 yuan collected this month will be included in the production cost of products A and B, and the distribution will be reversed according to the wage ratio of workers producing products A and B: it is known that the wage of workers producing products A is 800 yuan, and that of workers producing products B is 10000 yuan.
Borrow: Production Cost-Product 2720
-product b 34000
Credit: manufacturing cost 36720
Proportion =36720/(800+ 10000)=3.4
A product configuration =800*3.4= 2720
B product distribution = 10000*3.4=34000.
6. The production of product A has been completed and put into storage this month, and its production cost has been carried forward. It is known that the production cost of product A at the beginning of the month is 65,438+065,438+0,000 yuan, the direct material consumption of product this month is 400,000 yuan, the direct labor is 965,438+0.20 yuan, and the allocated manufacturing cost is 65,438+06 yuan in 320 yuan, while product B has not been completed at the end of this month.
Borrow: Production Cost-Product 425440
Loan: 400,000 yuan of raw materials.
Loan: Payable Staff Salary-Staff Salary 9 120
Loan: manufacturing cost 16320
Borrow: goods in stock-product A 436440
Credit: production cost -A product 436440
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