(1) Company A exchanges a batch of products produced by Company C for a piece of equipment from Company C. The book balance of this batch of products is 430,000 yuan, and an inventory depreciation reserve of 10,000 yuan has been made, and its tax is calculated The value and fair value are both 500,000 yuan. During the exchange process, Company A also paid Company C 100,000 yuan in cash as a premium. The original price of the equipment is 800,000 yuan, with depreciation of 220,000 yuan and impairment provision of 20,000 yuan. The fair value of the equipment is 600,000 yuan.
Debit: fixed assets - equipment 685,000
Credit: main business income 500,000
Credit: taxes payable - value-added tax payable (Output tax) 85,000
Credit: bank deposit 100,000
Debit: main business cost 420,000
Debit: inventory depreciation reserve 10,000< /p>
Loan: 430,000 goods in stock
(2) Company A exchanged a piece of equipment for Company D’s non-patented technology. The original price of the equipment was 600,000 yuan, and depreciation was 220,000 yuan. An impairment provision of RMB 40,000 has been made, and the fair value of the equipment is RMB 400,000. The original book price of the non-patented technology is RMB 500,000, the accumulated amortization is RMB 150,000, and the fair value is RMB 380,000. Company A received a cash payment of 20,000 yuan from Company D as premium.
400 000* (1+17%) - 20 000 = 448 000
Debit: fixed assets liquidation 340,000
Debit: accumulated depreciation 220,000< /p>
Debit: fixed assets impairment provision 40,000
Credit: fixed assets 600,000
Debit: intangible assets - non-patented technology 448,000
Debit: cash on hand 20,000
Credit: fixed assets liquidation 340,000
Credit: taxes payable - value-added tax payable (output tax) 68,000< /p>
Loan: Non-operating income 60,000
(3) Company A exchanges its available-for-sale financial assets, a development fund, for Company B’s raw materials on the exchange date. , Company A's available-for-sale financial assets - a development fund has a book balance of 320,000 yuan (of which the cost is 240,000 yuan and the change in fair value is 80,000 yuan), and the fair value is 350,000 yuan. The book value of the exchanged raw materials is 280,000 yuan, and the fair value (taxable price) is 300,000 yuan. Company A received a premium of 50,000 yuan from Company B. (Assume that the special VAT invoice deduction coupon is obtained)
350 000-50 000=300 000 yuan
Borrow: Raw materials 256 410.26
Borrow: Payable Taxes - value-added tax payable (input tax) 43 589.74
Debit: bank deposit 50,000.00
Credit: available-for-sale financial assets - cost 240,000
Credit: Available-for-sale financial assets - Gains and losses from changes in fair value 80,000
Credit: Investment income 30,000
Debit: Available-for-sale financial assets - Changes in fair value Profit and loss 80,000
Loan: Investment income 80,000