Debit: Cash on hand 1 000
Loan: bank deposit 1 000.
37.
Debit: Bank 200,000.
Credit: 200,000 notes receivable.
38.
Debit: fixed assets 58 500
Loan: 58,500 yuan in bank deposit.
39.
Debit: Other receivables-Yu Xiaolong 2 000
Credit: Cash on hand 2 000
40.
Debit: fixed assets settlement 1 000
Accumulated depreciation 1 000
Loan: 2,000 yuan of fixed assets.
Debit: Cash on hand 125
Loan: fixed assets settlement 125
Debit: non-operating expenses 875
Debit: liquidation of fixed assets 875
4 1.
Debit: management fee 2 050
Loans: Other receivables-Yu Xiaolong 2 000
Cash on hand 50
42,
Debit: management fee 2 860
Cash on hand 140
Credit: Other receivables-Zhang Yu 3,000.
43.
In case of shortage:
Debit: profit and loss of pending property.
Credit: Inventory
Processing result:
Borrow: non-operating expenses
Other receivables-person in charge
Loan: profit and loss of pending property
44.
Borrow: material procurement-condenser 6 1 000
Taxes payable-VAT payable (input tax) 10 370
Loan: Bank deposit 7 1 370
45.
Debit: Bank deposit 336 960
Loan: main business income-98,000 yuan for industrial water chillers.
Main business income-laser water cooler 190 000
Taxes payable-VAT payable (output tax) 48 960
46.
Debit: Accounts receivable-Wuhan Huagong Group 1 1 16 550
Other receivables 800
Loan: main business income-955,000 yuan for industrial water chillers.
Taxes payable-VAT payable (output tax) 162 350
47.
Borrow: Payable staff salaries-welfare expenses
Credit: Cash on hand
48.
Debit: Cash on hand 1 13 490
Loan: main business income-laser water cooler 97,000 yuan.
Taxes payable-VAT payable (output tax) 16 490
49.
Debit: bank deposit 1 13 490.
Credit: cash on hand 1 13 490
50.
Debit: management fee 1 750
Loan: bank deposit 1 750
5 1.
Debit: The manufacturing cost is 4 000.
Loan: 4,000 yuan in the bank.
52.
Debit: Manufacturing cost 2 925
Loans: Bank deposits 2 925
53.
Debit: accounts receivable-Beijing Institute of Photoelectricity 3 86 1
Loan: main business income-industrial compressor 1 000.
Main business income-industrial condenser 900
Main business income-industrial fan 600
Main business income-industrial casing 800
Taxes payable-VAT payable (output tax) 56 1
54.
Borrow: production cost
Loan: raw materials
55.。
Debit: management fee 650
Credit: Cash on hand 650
56.
Debit: Accounts Receivable-Guangzhou Yuehua Company 100 000
Loan: bad debt reserve 100 000
57.
Debit: Other receivables-Chen Fu 3 000.
Loan: funds in other currencies-bank draft 3 000.
58.
Borrow: material procurement
Taxes payable-VAT payable (input tax)
Loans: bank deposits
59.
Borrow: raw materials
Loan: material procurement
60.
Borrow: production cost-produce a unit
Production Cost-Part II Production
Production cost-production of three parts
Loan: raw materials
6 1.
Debit: management fee 6,600.
The manufacturing cost is 3,000 pounds.
Taxes payable-VAT payable (input tax) 1 632
Loan: accounts payable 1 1 232.
62.
Borrow: production cost-produce a unit
Production Cost-Part II Production
Production cost-production of three parts
Loan: low-value consumables-packing boxes
63.
Debit: Financial expenses 300
Credit: Cash on hand 300
64.
Debit: accounts receivable
Loan: bad debt reserve
This question is really long. ...