Debit: 4,680,000 in the bank.
Loan: main business income-product A 4 million.
Taxes payable-VAT payable (output tax) 680,000.
2、
Debit: Accounts receivable-Limin Factory 468 000.
Loan: income from main business-product B 400 000.
Taxes payable-VAT payable (output tax) 68 000.
3、
Debit: The sales expense is 80,000 yuan.
Loan: 80,000 yuan in bank deposit.
4、
Debit: Bank 20,000.
Loan: advance payment-20,000 yuan from Huali Company.
5、
Borrow: advance payment-20,000 yuan from Huali Company.
Accounts receivable-Huali Company 3 400
Loan: main business income -A product 20 000.
Taxes payable-VAT payable (output tax) 3 400
6、
Debit: Bank deposit 3 400
Credit: Accounts Receivable-Huali Company 3 400
7、
Debit: 468 000 in the bank.
Credit: Accounts receivable-Limin Factory 468 000.
8、
Debit: business tax and surcharge 26 200
Loan: taxes payable-urban maintenance and construction fee of 26,200.
9、
Debit: management fee is 30,000 yuan.
Loan: accumulated depreciation is 30,000 yuan.
10、
Debit: Withholding expenses of 40,000 yuan.
Loan: Interest payable: 40,000.
1 1、
Debit: management fee 82 080
Loan: Payable salary-72,000 yuan.
Payable wages-welfare expenses 10 080
12、
Debit: bank deposit 10 000
Loan: investment income 10 000
13、
Borrow: main business cost -A product 2 8 10 000
Main business cost -B product 3 10 000
Loan: Goods in stock-Product A 2 8 10 000
Goods in stock-product B 3 10 000
14、
Debit: this year's profit is 3,338,280.
Loan: main business cost -A product 2 8 10 000.
Main business cost -B product 3 10 000
Management cost 1 12 080
Sales expenses 80000
Business tax and surcharge 26 200
Debit: main business income -A product 4 020 000.
Income from main business-product B 400 000
Investment income 10 000
Loan: This year's profit is 4.43 million yuan.
15、
Debit: this year's profit is 360,267.60.
Credit: income tax expense 360 267.60
16、
Debit: profit distribution-withdrawal of statutory surplus reserve 73 145.24
Loan: surplus reserve-statutory surplus reserve 73 145.24
17、
Debit: profit distribution-cash dividend payable or profit 160 000.
Loan: dividend payable160,000.
18、
Debit: profit distribution-undistributed profit 233 145.24
Loan: profit distribution-withdrawal of statutory surplus reserve 73 145.24
Profit distribution-cash dividend payable or profit 160 000.
For reference only!