Borrow: Payables-social insurance? 15000
Debit: Other receivables-individuals? 3000
Loan: bank deposit 18000.
Carry-over fee:
Debit: management fee 62000.
Loan: Payable wages-social insurance? 15000
Loans: Payables-Wages? 47000
Withholding personal income tax and paying wages:
Debit: The salary payable to employees is 47,000 yuan.
Loan: taxes payable-personal income tax payable? 1000
Loans: other receivables-individuals? 3000
Loan: cash on hand? 43000
Pay taxes:
Borrow: taxes payable-personal income tax payable? 1000
Loan: cash on hand? 1000
Extended data
Change inventory
1, the "cash" account becomes the "cash on hand" account.
2. The new standard cancels the subjects of "short-term investment" and "short-term investment impairment reserve", sets the subjects of "trading financial assets" and "available for sale", and sets two secondary subjects of "cost" and "fair value change" under the subject of "trading financial assets".
3. The new standard cancels the account of "subsidy receivable" and merges it into the account of "other receivables".
4. Replace "material procurement" with "material procurement".
5. "Packaging" and "low-value consumables" are merged into "revolving materials".
6. The new standard cancels the subject of "long-term debt investment" and reclassifies it as "transactional financial assets", "held-to-maturity investment" and "available-for-sale financial assets".
7. The new standard adds the subject of "investment real estate", accounting for real estate held to earn rent or capital appreciation, or both.
8. The new standards set up the subjects of "long-term receivables" and "unrealized financing income". If an enterprise adopts the method of deferred payment by installments, and its business activities with financing nature have met the conditions for revenue recognition, it should debit the account of "long-term receivables" according to the balance of the receivable contract or agreement, credit the account of "main business income" according to its fair value, and credit the account of "unrealized financing income" according to its difference.
9. The new standard sets up the subject of "long-term equity investment", but its accounting content and method have changed compared with the original system.
10. The new standard adds the subject of "cumulative amortization". Used to calculate the amortization amount of intangible assets.
References:
Baidu encyclopedia? Accounting entries? 、
Baidu encyclopedia? accounting adjusting entries