1. The production workshop of the company uses Party A 1200kg, Party B 1500kg, Party A 1300kg and Party B 1300kg. Borrow: production cost-product A (unit price of material A 1200 *+ unit price of material B 1500 *)- product B (unit price of material A 1300*+ unit price of material B 1300 *) Loan: raw materials-material A (. Unit price-material B (1500+ 1300)* unit price 2. The value-added tax, personal income tax, urban construction tax and education surcharge paid by Company A last month were 2 13580 yuan, 3,245 yuan, 14950.60 yuan and 6,407.40 yuan respectively. Borrow: taxes payable-unpaid value-added tax 213580-personal income tax 3245-urban construction tax14950.60-education surcharge 6407.40 loan: bank deposit 238 183 3 3. A company bought a proprietary technology from a research institute in Beijing, worth 240,000 yuan. Borrowing: intangible assets: 240,000 loans; bank deposits: 240,000 loans; management fees-amortization of intangible assets: 2000 loans; cumulative amortization: 2000 4. A company applied to the bank to discount the bills of Jinan Wanfang Real Estate Co., Ltd., with discount interest of 2500 yuan, and received discount income of 197500 yuan. Debit: bank deposit 197500 financial expenses 2500 loan: notes receivable 200000 5. A company received the transfer check and recovered the arrears of Tianjin Shuntian Co., Ltd. of 672,270 yuan, which has been accounted for. Debit: bank deposit 672270 loan: accounts receivable 672270 6. According to the prepayment purchase contract, Tianjin Linqing Co., Ltd. sent 2000 kilograms of materials to China Resources Company at a unit price of 180 yuan, with a price of 360,000 yuan and a value-added tax of 6 1200 yuan. The materials have been accepted and put into storage, and the balance will be settled by transfer check. Borrow: tax payable for raw materials-material B is 360,000-value-added tax payable (input tax) is 665,438+0200; loan: advance payment (unknown amount); bank deposit is 7. There are three departments to receive office desks and chairs, 2 sets in production workshop, 3 sets in planning department, 65,438+0 sets in finance department and 2 sets in sales department. Borrowing: manufacturing cost 2* unit management cost (3+ 1)* unit sales cost 2* unit loan: packaging and low-value consumables 8* unit price 8. China Resources Company paid a pollution fine of 2000 yuan. Debit: non-operating expenses 2000 loans: bank deposits 2000 9. China Resources Company paid 5630 yuan for business entertainment. Debit: management fee-entertainment fee 5630 loan: bank deposit 5630.
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