Loan: 40,000 yuan for raw materials.
Products can be put into storage when they are produced: Borrow: 40,000 goods in stock.
Loan: The production cost is 40,000 yuan.
When the warehousing cost of finished products is carried forward at the end of the month, the production cost is 40,000 yuan.
Credit: 40,000 items in stock.
(3) Accepting cash 400 yuan from bank depositors. Borrow: Cash on hand: 400 loans: bank deposit: 400(D) Buy L new cars with bank deposit at a price of 65,438+000,000 yuan. Borrowing: fixed assets-automobile 100000 loan: bank deposit 100000(E) use bank deposit to repay 3000 yuan for the supply of flat materials. Debit: 3000 in the bank; Loan: 3000 accounts payable (f) The production workshop receives 25000 yuan of materials from the warehouse. The accounting entries are the same as those in B. (g), and RMB 3,000 yuan owed before receiving the purchase unit is deposited in the bank. Loans: RMB 3,000 in bank deposit: RMB 3,000 (h) in accounts receivable, RMB 65,438+06,000 in bank deposit, RMB 65,438+02,000 in short-term loan, and RMB 4,000 in payment payable to suppliers. Borrow: short-term loan 12000
Debit: Accounts Payable -XX Company 4000
Loan: bank deposit 16000 (1) 20,000 yuan invested by other units is deposited in the bank. Debit: 20,000 yuan in bank deposit; Loan: paid-in capital is 20,000 yuan (J); Received 4,000 yuan owed by the house purchasing unit, of which 3 checks were deposited in the bank of 600 yuan and the other was in cash of 400 yuan. Debit: accounts receivable 4000 loan: bank deposit 3600 loan: cash 400 Open each account (T account) and register the opening balance, current amount and ending balance. Borrowing for purchasing materials: 10000 production cost: 40000 inventory goods: 40000 loan: 25000 loan: 40000 fixed assets: 100000 short-term loan: 12000 paid-in capital loan: 20000. 1 1700 loan: 3000 loan: 4000 cash loan: 400 loan: 400 bank deposit loan: 3000 loan: 3000 loan: 20000 loan: 400 loan: 10000 loan:1600 loan.