Loan: bank deposit 1 17 000.
Borrow: Bank deposit? 238 680
? Loan: income from main business? 200 000
? Taxes payable-VAT output tax payable? 34 000
? Financial expenses-commercial paper interest? 4680
Borrow: fixed assets-professional equipment? 3 5 10 000
Loan: accounts payable-financial authorization 3 5 10 000
Borrow: raw materials-special materials? 389060
Credit: cash on hand 10 060
Bank deposit-financial authorization? 23 000
Fixed assets-idle equipment? 356 000
Borrow: fixed assets-an office equipment? 359 000
Loan: cash on hand? 8000
? Bank deposit? 29 1 000
Accounts payable 60 000
Borrow: intangible assets-patent 180 000
Loan: bank deposit? 180 000
Draw wages
Borrow: management fee? 73 100?
? Loan: Payable salary-salary 73 100.
?
payoff
? Debit: Payables-Wages? 73 100
Loan: bank deposit? 54782
? Payable to employees-personal part of social security? 5 1 18
? Payable-withholding income tax? 13200
8.？ Borrow: general public expenditure-public safety affairs-administrative operation 8 19? 000
Loan: bank deposit-financing house purchase? 8 19 000
9.？ Borrow: project expenditure-capital construction expenditure-office building maintenance? 459 100
Loan: bank deposit-financial entrusted payment? 459 100
10.？ Debit: financial allocation is carried forward to 81130,000.
? Loan: financial appropriation income-basic expenditure appropriation-personnel expenditure? 8 1 130 000
?
Debit: 293 000 was carried forward from the financial allocation.
? Loan: financial appropriation income-project expenditure appropriation-project A? 293 ? 000
? Borrow: expenditure-financial allocation expenditure-project expenditure-project a? 59 1 800
Loan: financial allocation is carried forward to 59 1 800.