Views and handling methods are for reference only: (abbreviation: related party: A, our party: B)
1. How do I record the invoices issued by our company?
Debit: accounts receivable 1000
Loan: main business income 1000.
At the same time: accrued taxes and fees
Debit: business tax and surcharges 1000*3.33%=33.3.
Loan: Taxable amount-business tax 3%=30
-Urban construction tax 7%=2. 1
-education surcharge 0.3%=0.9
-Stamp duty 0.03%=0.3
Payment of income tax on invoices: (According to the regulations of the tax bureau, invoices are managed by the tax bureau and are not handed over to enterprises)
Debit: Taxable amount1000 * 2% = 20 (1000 * 8% * 0.25%) (prepaid).
Loan: bank deposit 20
If A is also a Jian 'an enterprise, then A needs to open a Jian 'an invoice, and then B will issue a tax payment certificate to A at the tax bureau for A to keep accounts.
2. How to carry forward the cost
According to the subcontracting agreement signed by Party A and Party B, after 800 settlement, Party A will hand in the formal Jian 'an invoice or formal bills allowed by tax.
Borrow: project cost? Eight hundred
Loan: accounts payable -a? Eight hundred
3. Account payment
Debit: accounts payable 800
Loan: 800 yuan in bank deposit.
4. Charge a management fee of 200.
Not directly reflected in the accounting treatment, but ultimately reflected in the income statement.
( 1) ? The registered capital is deposited in the capital verification account.
Debit: bank deposit-capital verification account?
Loan: paid-in capital?
(2) ? Transfer from capital verification account to basic deposit account.
Debit: Bank deposit-basic deposit account?
Loan: bank deposit-capital verification account?
(3) ? Withdraw reserve fund
Borrow: cash?
Loan: bank deposit?
(4)? Sign a lease contract and pay the rent.
Borrow: Long-term prepaid expenses?
Loan: bank deposit?
(5) ? Purchase fixed assets such as computers and office furniture.
Borrow: fixed assets?
Loans: bank deposits
(6) ? Buy pens, paper bags and other office supplies.
Borrow: management fee
Credit: cash
(7) ? Pay all expenses related to sales.
Debit: Operating expenses
Loan: cash (bank deposit)
(8) ? Prepaid tax
Debit: bank deposit-taxpayer
Loan: Bank deposit-basic deposit account
(9) ? When purchasing goods, the value-added tax is directly included in the product cost.
Borrow: inventory goods
Loans: bank deposits
(10) The expenses incurred by remittance and the expenses for buying checks.
Debit: financial expenses
Loans: bank deposits
(11) The sales income of 2000 yuan is the sales price including tax, and the money is recovered.
Borrow: Bank deposit? 2,000
Loan: main business income 1, 923.08.
Taxes payable-VAT payable 2000/(1+0.04) * 0.04 = 76.92.
Carry-over cost
Debit: main business cost
Loans: Goods in stock
(12) This month's salary and welfare expenses have not been accrued.
Debit: overhead-salary
Operating expenses-salary
Loan: Payable wages
Borrow: management fee-welfare fee.
Operating expenses-welfare expenses
Loan: total wages payable for welfare expenses *0. 14.
(13) Interest income this month.
Debit: bank deposit
Loans: financial expenses
(14) Accrue the depreciation expense that should be borne this month. (Fixed assets added this month will not be depreciated this month)
Debit: management expenses-depreciation expenses
Credit: accumulated depreciation
(15) Rent of houses to be spread this month.
Borrow: management fee-rent
Loan: Long-term deferred expenses
(16) Calculate the tax payable this month.
Borrow: main business taxes and surcharges
Loan: Taxes payable-urban maintenance and construction tax
Other payables-education tax surcharge
(17) Pay stamp duty this year. (Purchase and sale contract 0.03%; Loan contract 0.005%;
Property lease contract, warehouse storage contract and property insurance contract 0.1%;
0.05% of paid-in capital and capital reserve is recorded in the contract of carriage of goods, the document of property right transfer and the business account book;
Photo of enterprise household registration book, rights and license (5 yuan)
Borrow: management fee-stamp duty
Loan: bank deposit-taxpayer
(18) Calculate the income tax payable this month (quarter).
Debit: income tax
Loan: Taxes payable-income tax payable (main business income-main business cost-management expenses-operating expenses-financial expenses+excessive expenses) *33%
(19) Carry forward this year's profit.
Debit: this year's profit
Loan: main business cost
Management cost
production cost
financial expenses
income tax
Debit: main business income
Loan: profit this year
(20) Carry-over profit distribution.
Debit: profit distribution-undistributed profit
Loan: profit this year
1, Construction and Installation Engineering is a book published by Shanxi Science and Technology Press in 2006, written by Zhang Renwu. This book starts with the engineering defects that often appear in the management, quality control and technical operation of building installation, points out the existing problems, analyzes the causes and possible consequences, and focuses on prevention and control.
2. There are many common problems in construction management, quality control and technical operation of building engineering, which have the following characteristics: it involves a wide range and runs through the whole construction process; Long-term existence, as long as the construction industry develops; As long as new materials, new processes and new technologies are applied, new problems will arise. Therefore, the construction problem of building engineering focuses on prevention. It is necessary to find out the reasons after the problems in the project, and to take careful preventive measures before the construction, so as to plan ahead, nip in the bud and ensure foolproof. This book emphasizes the principles of prevention in advance, control in the process and treatment after the event.
3. Construction and Installation Engineering is novel in structure, accurate and rigorous in content, concise and fluent in words, appropriate in graphics and text, easy to read, and can achieve twice the result with half the effort.
(Source: Baidu Encyclopedia: Construction and Installation Engineering)