2。 J engineering material 35 1000
D bank deposit 35 1000
Construction in progress 292500
Engineering material 292500
J Inventory (351000-292500)/1.17
J Taxes payable-VAT payable (input tax) (351000-292500)/1.17 *17%.
D engineering material 35 1000-292500
3 J intangible assets-patent 80000
D bank deposit 80000
Annual amortization = 80000/8= 10000.
At the end of 09 10, make the following branches respectively.
J management fee 10000
D cumulative amortization 10000
1 1 Book value of intangible assets at the beginning of the year = 80000-20000=60000.
Transfer time
J bank deposit 70000
Accumulated amortization of 20,000 pounds
D intangible assets 80000
Taxes payable-business tax 3500.
Non-operating income 6500
The net income is 6500 yuan
4。 1) was issued at 50W, and the current amortized cost = (50+50 * 10% * 5) * (P/F, 10%, 5) = 46.57.
J bank deposit 50
D bonds payable-face value 50.
Late 2008
J financial expenses 46.57* 10%=4.66.
Bonds payable-interest adjustment 0.34
Interest payable 5
At the end of 2009
J Financial expenses 46.57 *1.1*10% = 5.12.
Interest payable 5
Bonds payable-interest adjustment 0. 12
By analogy, it is the same method to issue at 565,438+0,490,000 yuan.