Assume that the following 44 economic transactions occurred in *** this month: The first purchase of 400 kilograms of material A from Guangming Factory on June 2, and the unit price of material A stated on the special VAT invoice was 300. yuan, the price is 120,000 yuan, and the value-added tax is 20,400 yuan. The price and VAT are paid via bank.
The second payment on June 2 was to pay 5.35 million yuan in cash for the purchase of material A, including 350 yuan for transportation and 185 yuan for loading and unloading.
The third transaction: On June 4, the above-mentioned material A purchased from Guangming Factory arrived at the company and was accepted into the warehouse, and its purchase cost was carried forward.
The fourth payment was made through the bank on June 4, with the tax payable for the previous month amounting to RMB 52,000.
In the fifth transaction, on June 6, 200 kilograms of material A were purchased from Hongwei Factory, the unit price was 280 yuan, the price was 56,000 yuan, and the value-added tax was 9,520 yuan; 300 kilograms of material B were purchased, the unit price was 250 yuan. yuan, the denominated payment is 75,000 yuan, and the value-added tax is 12,750 yuan. Price and taxes have not yet been paid.
The sixth payment was made on June 6 with bank deposits for the transportation fee of the above two materials of 929 yuan, the loading and unloading fee of 271 yuan, and the insurance premium of 365 yuan, totaling 1,565 yuan.
The 7th transaction: On June 9, a piece of machinery and equipment that does not require installation was purchased with bank deposits. The price (including tax) was 20,000 yuan. The machinery and equipment has been put into use.
In the eighth transaction, on June 11, 700 pieces of product A were sold to Yimin Factory. Each piece was sold for 350 yuan, and the sales revenue was 245,000 yuan. The value-added tax rate of the product was 17%, and the value-added tax chargeable was 41,650 yuan. ; A special value-added tax invoice has been issued, and the payment has been received and deposited in the bank.
In the 9th transaction, on June 11, the warehouse issued two materials, A and B, totaling 380,000 yuan, and their uses are as follows:
Total use of materials A and B
p>
Production of product A
Production of product B
General workshop consumption
The administrative department consumed 299.1 kilograms and 90,000 yuan
192.7 kg 58,000 yuan
46.5 kg 14,000 yuan 350 kg 88,000 yuan
400 kg 104,000 yuan
100 kg 26,000 yuan
178,000 yuan
162,000 yuan
26,000 yuan
14,000 yuan
Total 538.3 kilograms 162,000 yuan 850 kilograms 218,000 yuan 380,000 yuan
p>In the 10th transaction, on June 12, the A and B materials purchased from Hongwei Factory have arrived at the company and have been inspected and put into the warehouse, and their purchase costs have been carried forward.
The 11th payment: On June 13, the daily expenses of the technical school of 3,000 yuan were paid with bank deposits.
The 12th transaction: On June 14, 800 kilograms of B material were purchased from Zhongxing Company. The unit price of B material stated on the special value-added tax invoice was 260 yuan, the price was 208,000 yuan, and the value-added tax was 35,360 yuan. Material B loading and unloading fee is 640 yuan. The total payment, taxes and handling charges are 244,000 yuan, of which 144,000 yuan has been paid from bank deposits, and the rest has not yet been paid.
The 13th transaction: On June 14, the above materials have arrived at the company and been accepted into the warehouse.
The 14th transaction: On June 15, 140,000 yuan in cash was withdrawn from the bank in preparation for salary payment.
The 15th tranche: On June 15, 140,000 yuan of employee wages for this month were paid in cash.
The 16th tranche: On June 16, 400,000 yuan of funds were received from the state and deposited in the bank.
The 17th payment was made on June 16 with a bank deposit of 153,270 yuan to repay the payment and value-added tax owed to Hongwei Factory.
In the 18th transaction, on June 27, 1,500 pieces of products were sold to Direct Company B. Each piece was sold for 260 yuan, and the sales revenue was 390,000 yuan. The value-added tax rate for this product was 17%, and the value-added tax amount 22,100 should be charged. Yuan; a special VAT invoice was issued, but the payment and tax have not yet been received.
The 19th transaction: On June 18, buyer Zhang Lin was paid in cash for temporary travel expenses of 400 yuan.
The 20th transaction: On June 19, I received the investment profit of 85,000 yuan transferred from Daming Company to the enterprise and deposited it in the bank.
The 21st transaction: On June 20, we received a new machine from COSCO, with the original book price of 45,000 yuan from the investor.
The 22nd transaction: On June 21, we received a non-patented technology investment from Walker Corporation. After evaluation and negotiation, the price was determined to be 53,000 yuan.
The 23rd payment: On June 21, I received a notice from the bank to pay 1,080 yuan in bank deposit interest for this quarter.
The 24th payment: On June 21, the advertising fee of 15,000 yuan was paid with bank deposits.
The 25th transaction: On June 21, according to the prescribed procedures, the company was approved to convert the 4,200 yuan payable to Maosheng Company into non-operating income.
The 26th transaction: On June 25, the company borrowed 70,000 yuan from the bank. The repayment period is 5 months and the interest is 6‰ per month. The company has received it and deposited it in the bank.
The 27th transaction: On June 27, I received the payment of 456,300 yuan in payment and taxes owed by the direct company before arriving, and deposited it in the bank immediately.
The 28th transaction: On June 28, buyer Zhang Lin purchased materials from other places and returned to the factory. According to regulations, he could be reimbursed 380 yuan and hand over the balance 20 yuan.
The 29th transaction: On June 28, a patent was purchased from Haifang Scientific Research Institute with a tax price of 60,000 yuan, which was paid with bank deposits.
The 30th payment: On June 30, the newspaper and magazine fee for the second half of the year was paid in advance with a bank deposit of 3,000 yuan.
On June 30, the 31st payment was made, the wages payable to employees this month were 140,000 yuan, including:
The wages of production workers who manufactured product A were 75,000 yuan
The salary of production workers manufacturing product B is 55,000 yuan
Subtotal 130,000 yuan
The salary of workshop administrative staff is 3,000 yuan
The salary of factory administrative staff is 7,000 yuan< /p>
Total 140,000 yuan
For the 32nd payment, on June 30, employee welfare expenses were accrued at 14% of the total employee wages.
The 33rd payment: On June 30, the insurance premium borne by this month is amortized to 1,000 yuan (of which 580 yuan is borne by the workshop and 420 yuan is borne by the administrative department).
The 34th transaction: On June 30, the bank loan interest of 400 yuan was accrued for this month.
The 35th transaction: On June 30, the depreciation of fixed assets for this month was 12,000 yuan according to regulations. Among them, the production workshop will bear 9,000 yuan, and the administrative department will bear 3,000 yuan.
The 36th transaction: On June 30, the total manufacturing expenses for this month were allocated and carried forward, 39,000 yuan. Among them, product A has a burden of 22,500 yuan, and product B has a burden of 16,500 yuan.
The 37th transaction: On June 30, 2,000 pieces of product A that had been fully manufactured and accepted into the warehouse were carried forward, with an actual manufacturing cost of 400,000 yuan; 1,400 pieces of product B were not yet completed.
The 38th transaction: On June 30, the sales costs of the above-mentioned products A and B sold were carried forward. According to the detailed account of finished products, the unit cost of product A has been calculated to be 200 yuan, and the unit cost of product B is 150 yuan.
The 39th transaction: On June 30, based on the balance of the relevant profit and loss accounts, the balances were carried forward to each profit and loss account. The closing balance of each relevant account is as follows:
Product sales income of 635,000 yuan (credit) Product sales cost of 365,000 yuan (debit)
Product sales expenses of 15,000 yuan (debit) Management expenses of 25,780 yuan (borrow)
Financial expenses 400 yuan (borrow) Investment income 85,000 yuan (loan)
Non-operating income 4,200 yuan (loan) Non-operating expenses 3,000 yuan (borrow)
On June 30, the 40th payment, the income tax payable according to regulations was 103,956.60 yuan.
In the 41st transaction, on June 30, the income tax payable carried forward was 103,956.60 yuan.
The 42nd transaction: On June 30, the company accrued a surplus reserve fund of 21,160 yuan for this month in accordance with regulations.
The 43rd transaction: On June 30, the profit carried forward to be distributed to investors was 25,000 yuan.
Study hard