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If you can do accounting, there is a lot to learn.
The following are some accounting vouchers for basic business transactions.
Chapter 1 Monetary Funds and Accounts Receivable
1. Cash
⑴ Reserve Fund
①Open Reserve Fund
Debit: Other Receivables - Reserve Fund
Loan: Cash
② Repay the scheduled cash when reimbursing
Debit: management expenses, etc.
Loan: cash
③When the reserve fund is canceled or reduced
Debit: Cash
Credit: Other receivables - reserve funds
⑵Cash long and short payment
①Cash on hand is greater than book value
Debit: Cash
Credit: Pending property losses and losses - Pending losses and losses on current assets
After identifying the reasons, proceed as follows:
Debit: Pending property gains and losses - Pending current asset gains and losses
Credit: Other payables - Cash surplus payable (X unit or individual)
Non-operating income -Cash surplus (the reason cannot be identified)
②Cash on hand is less than the book value
Debit: Pending property gains and losses - Pending current asset gains and losses
Loan: Cash
After identifying the reasons, proceed as follows:
Debit: Other receivables - shortage of cash receivable (XX individual)
Others Accounts receivable - insurance claims receivable
Administrative expenses - cash surplus (the reason cannot be identified)
Credit: Pending property losses and overflows - Pending current asset gains and losses
2. Bank deposits
①The enterprise has conclusive evidence that part or all of the money deposited in banks or other financial institutions cannot be recovered
Debit: non-operating expenses
Loan: Bank deposit
3. Other monetary funds (deposits from other places)
①Open a special purchasing account
Borrow: other monetary funds - deposits from other places
Loan: bank deposits
②Use this special fund to purchase goods
Borrow: Material purchase
Loan: Other monetary funds - deposits from other places
③Cancel the special purchase account
Debit: bank deposits
Credit: other monetary funds - deposits from other places
4. Bad debt losses
⑴Direct write-off method
①When actual losses occur
Debit: administrative expenses
Credit: accounts receivable
②When recollected
Debit: accounts receivable
Credit: administrative expenses
Debit: bank deposit
Credit: Accounts receivable
⑵Provision method
①When withdrawing bad debt reserves
Debit: administrative expenses
Credit: Provision for bad debts
②When bad debts occur
Debit: Provision for bad debts
Credit: Accounts receivable
③Recollection Time
Debit: Accounts receivable
Credit: Bad debt provision
Debit: Bank deposits
Credit: Accounts receivable
5. Notes receivable (see below)
Chapter 2 Inventory
1 Materials
(1) Acquisition
①Invoice and materials at the same time To
Borrow: raw materials
Tax payable - increase (advance)
Loan: bank deposit
②Invoice comes first
p>Debit: materials in transit (including freight)
Tax payable - increase (improvement)
Credit: bank deposit
③Materials have arrived , end of month
The invoice has not arrived
Debit: Raw materials
Credit: Accounts payable - Provisional accounts payable
Note: At the beginning of next month, reverse it with red letters, etc. Process the invoice after receipt
(2) Issue
Usually registered quantity, carried forward at the end of the month
Debit: production cost/construction in progress/entrusted processing materials/ …
Credit: Raw Materials
⒉Consigned Processing Materials
①Issuance of Consigned Processing Materials
Borrow: Consigned Processing Materials
Credit: raw materials
②Pay processing fees, transportation fees, and value-added tax
Borrow: entrusted processing materials
Taxes payable - VAT payable (Incoming)
Loans: bank deposits, etc.
③Pay consumption tax (see tax payable)
④Recover processing materials after processing is completed
Borrow: raw materials (processing materials accepted into the warehouse + remaining materials)
Loan: entrusted processing materials
3. Packaging materials
(1) Production receipt , forming part of the product
Debit: production cost
Credit: packaging
(2) Sold with the product and
Debit: Operating expenses (not separately priced)
Other business expenses (separately priced)
Credit: Packaging
(3) Rental and lending of packaging
p>① When receiving new packaging for the first time
Debit: Other business expenses (leasing)
Operating expenses (lending)
Loan ：Packaging
Note: If the rental or lending amount is large, it can be amortized in installments
②Collect deposit
Borrow: Bank deposit
Loan: Other payables
③Collect rent
Debit: Bank deposits
Loan: Taxes payable - increase (sales)
Other business income
④ Return of packaging (regardless of whether it is scrapped or not),
Debit: Other payables (the deposit will be returned in proportion to the returned packaging)
Loan : Bank deposit
⑤The deposit will be confiscated due to damage, lack, overdue return, etc.
Debit: Other payables
Other business expenses (consumption tax)
Loan: Tax payable - increase (sales)
Tax payable - consumption tax payable
Other business income (deposit part)
⑥ When it cannot be used and is scrapped, it shall be valued according to its residual value
Debit: raw materials
Credit: other business expenses (rental)
Author: Crystal Flower Love Reply Date: 2006-11-1 9:26:00
Operating expenses (lending)
⑤Amortization (omitted) - one time, five to five, installments
4. Low-value consumables (handled in the same packaging)
5. Inventory inventory
⑴Inventory surplus
①Confirmation
Borrow: Raw materials
Credit: Pending property gains and losses - Pending losses and losses on current assets
②Approval for write-off
Borrow: Pending property gains and losses Loss and loss
Credit: Management expenses
⑵Inventory loss or damage
①Confirmation
Debit: Property loss and loss to be processed
p>Credit: Raw materials
Taxes payable - increase (transfer out)
②Approval for write-off
i is within the quota caused by natural losses Losses
Borrow: administrative expenses
Credit: Property losses and overflows to be dealt with
ii ??Belongs to losses caused by poor measurement, accounting, and management of delivery and receipt
Borrow: Raw materials (residual materials)
Other receivables (insurance, liability compensation)
[Administrative expenses]
Credit: Property losses and spills to be dealt with
iii belongs to nature Inventory loss caused by disasters or accidents
Borrow: Raw materials (residual materials)
Other receivables (insurance, liability compensation)
[Non-operating Expenses - Extraordinary losses]
Credit: Pending property losses and excesses
Note: Pending property losses and excesses must be flattened before settlement. There are two situations: ① If it has been approved by the board of directors or other similar authority, the transfer to profit and loss does not need to be disclosed; ② If it has not been approved by the board of directors or other similar authority, it should be balanced according to the above method and disclosed in the notes; if it is subsequently If the approved result is inconsistent with the self-processing, the beginning number of the current period's report must be adjusted.
8. End-of-period valuation of inventories (omitted)
Chapter 3 Investment
1. Short-term investment
①Purchase
Borrow: short-term investment--stock/bond/fund X
Dividends receivable, interest receivable
Credit: Bank deposits
Other monetary funds
Note: Cash dividends and bond interest received at the time of purchase
Debit: Bank deposits
Loan: Dividends receivable, interest receivable
② Dividends or interest received during the holding period
Debit: Bank deposit/cash
Loan: short-term investment - stocks/bonds p>
Loan: Short-term investment - Stocks/Bonds p> 2 Long-term equity investment investment
(1) Acquisition
①Investment with cash assets is the same as above
②Investment with non-cash assets (see below)
(2) Cost method
①The initial investment or additional investment is obtained at the same time
②The investee declares profit distribution or cash dividends
I Before the investment year
Borrow: Dividends receivable - dividend income
Credit: Long-term equity investment - enterprise
II Investment year
i It belongs to before investment
Debit: Dividends receivable - dividend income
Credit: Long-term equity investment - enterprise
ii ??It belongs to after investment
Borrow: Dividends receivable
Credit: Investment income - dividend income
After the III investment year (calculated according to formula)
Borrow: Dividends receivable
Loan: Investment income - dividend income
[Long-term equity investment - enterprise]
In actual business, since "dividends receivable" are fixed, they can be calculated first "Long-term equity investment" can be calculated as "investment income"
(3) Equity method
①Initial investment or additional investment is the same as above
② Treatment of equity investment difference
Confirmed when i is obtained
Debit: long-term equity investment – ??enterprise – investment loan cost
Credit: bank deposit
Borrow: [Long-term equity investment – ??enterprise – equity investment difference]
Loan: [Long-term equity investment – ??enterprise – investment cost]
ii ??amortization
Borrow: Investment income – amortization of equity investment difference
Credit: Long-term equity investment – ??enterprise – equity investment difference
Borrow: Long-term equity investment – ??enterprise – equity investment difference
p>Credit: Capital Reserve - Equity Investment Preparation
③ Treatment of net profits and losses achieved by the invested unit
I Net Profit
i Invested When the unit realizes net profit
Debit: long-term equity investment – ??enterprise – profit and loss adjustment
Credit: investment income – equity investment income
ii ??The invested unit declares distribution When dividends are paid
Borrow: Dividends receivable – enterprise (actual amount)
Credit: Long equity investment – ??enterprise – profit and loss adjustment
II Net loss (in equity The book balance of the investment is reduced to zero)
Debit: investment income – equity investment loss
Credit: long-term equity investment – ??enterprise – profit and loss adjustment
Note: In the future, the invested unit will be
For current profits, first offset the balance of the long-term equity investment that has not been written down, and if there is any excess, restore its book value. When it is restored
Borrow: Long-term equity investment – ??enterprise – profit and loss adjustment
(Recognized profits and losses – not written down)
Credit: Investment income – equity investment income
④ Treatment of changes in other owners’ equity
i Investment Unit accounting treatment
Debit: long-term equity investment – ??enterprise – equity investment preparation
Credit: capital reserve – equity investment preparation
(= value of donation* (1-33%)*shareholding ratio)
Note: If the invested unit accepts cash donations, it does not need to pay tax.
ii ??When the investment unit sells the equity, it can transfer the "equity investment reserve" originally included in the capital reserve to "other capital reserve"
(4) Cost method Conversion from equity method
①Conversion from equity method to cost method
When converting I
Borrow: Long-term equity investment – ??enterprise
Loan: Long-term equity investment – ??Enterprise – Investment cost
Long-term equity investment – ??Enterprise – Profit and loss adjustment
When II distributes profits or cash dividends in the future
i is already Recorded in the book value of the investment
Debit: Dividends receivable
Credit: Long-term equity investment – ??enterprise
ii ??belongs to the book value of the investment that has not yet been recorded
p>
Borrow: Dividends receivable
With: Investment income
III. For the net profits and losses realized by the invested unit before the discontinuation of the equity method, the investing unit will still account for it according to the equity method. .
Author: Crystal Flower Love Reply Date: 2006-11-1 9:27:00
Investment units are still accounted for under the equity method.
Borrow: Long-term equity investment – ??enterprise
Credit: Investment income
② Conversion of cost method to equity method
i Adopt retrospective adjustment Adjust the original cost method accounting
Borrow: long-term equity investment – ??enterprise – investment cost 200
– enterprise – equity investment difference 1
– enterprise – Profit and loss adjustment 5
– Enterprise – Equity investment provision 2
Credit: Long-term equity investment – ??Enterprise (book balance) 205
Profit distribution – Undistributed profits (Cumulative impact number) 1
Capital reserve – Equity investment preparation 2
ii ??When additional investment
Borrow: Long-term equity investment – ??Enterprise – Investment cost 302
Loan: bank deposit 302
iii Calculate the equity investment difference again
Initial investment cost when converting from cost method to equity method = 205+2+302
Borrow: Long-term equity investment – ??Enterprise – Equity investment difference 2
Loan: Long-term equity investment – ??Enterprise – Investment cost 2
Put all “Profit and loss adjustment” and “Equity investment preparation” Transfer to "Investment Cost"
Borrow: Long-term Equity Investment – ??Enterprise – Investment Cost 7
Credit: Long-term Equity Investment – ??Enterprise – Profit and Loss Adjustment 5
– Enterprise – Equity Investment Preparation 2
Initial investment cost when converting the cost method to the equity method = 205+2+302-2
Note: The difference between the new equity investment before investment and after investment should be calculated separately. Amortized separately, the former is calculated on the investment date and the latter is calculated on the additional investment date. However, if the balance of the newly formed equity investment from the additional investment is not large, it can be incorporated into the balance of the equity investment after retrospective adjustment and amortized together based on the remaining amortization period.
When disposing of long-term equity investments, the unamortized portion shall be carried forward
iv. The subsequent distribution of profits or cash dividends is the same as the equity method
(5) Short-term investments are transferred to long-term investments
p>
Borrow: Long-term equity/debt investment (the lower of cost and market price)
Short-term investment price decline provision
Investment income
Loan: Short-term Investment
(6) Disposal of long-term equity investments
①Recognition of profits and losses
Borrow: bank deposits
Impairment of long-term equity investments Preparation
Loan: Long-term equity investment
[Investment income – gain/loss from equity sale]
Dividends receivable (cash dividends or profits not yet received)
②Handling of capital reserve reserve items
Debit: Capital reserve – Equity investment reserve
Credit: Capital reserve – Other capital reserve
Note: When transferring capital
Debit: Capital Reserve – Other Capital Reserve
Credit: Paid-in capital/share capital
③Not yet The amortized equity investment difference should also be written off along with it
Debit: investment income – amortization of equity investment difference
Credit: long-term equity investment – ??enterprise – equity investment difference
3. End-of-period valuation of investments (omitted)
4. Entrusted loan
①Issuance of loan
Borrow: entrusted loan - principal
Loan: bank deposit
②Accrue interest on a regular basis
Borrow: entrusted loan - interest
Loan: investment income - entrusted loan interest income
Note: If the interest receivable is not received when due, it will be The recognized interest income is reversed, and the amount of interest reversed is recorded in the memo book. Subsequently, if the interest is recovered, the principal of the entrusted loan will be offset.
1. Account setting: "Entrusted Loan" first-level account, with secondary accounts "Principal", "Interest" and "Impairment Provision" under it
2. Assets and Liabilities In the table, according to the length of the period, they are reflected in "short-term investment" and "long-term debt investment" respectively.
③Valuation at the end of the period (omitted)
Chapter 4 Fixed Assets
⒈Increase (if it is old, it will be recorded at net value)
①Purchase
I Purchase fixed assets that do not require installation
Debit: fixed assets
Credit: bank deposits
II Purchase fixed assets to be installed
i purchase
borrow: construction in progress
loan: bank deposit
ii ??receive Install materials, pay wages
Debit: construction in progress
Credit: raw materials
Taxes payable - increase - transfer out
Wages payable
iii Delivery for use
Debit: fixed assets
Credit: construction in progress
②Investor investment
Debit: fixed assets (price confirmed by both investors)
Loan: paid-in capital
③Accept donations
Debit: fixed assets (document amount + Taxes)
Credit: Bank deposits (relevant taxes paid)
Capital reserves - reserves for receiving donated non-cash assets
Deferred taxes ( Document amount Cost should be added.
④Operating lease (see below)
⑤Financing lease (see below)
⑥Self-built
I Self-operated Project
i purchase project materials
borrow: project materials (tax included)
loan: bank deposit
ii ??receive project Materials
Borrow: Project under construction
Loan: Project materials
iii Use the company's products
Borrow: Project under construction - Self-operated projects
Credit: Inventory goods
Taxes payable - increase (sales)
iv receiving installation materials
Borrow: Projects under construction
Credit: raw materials
Taxes payable - increase – transfer in and out
vPay wages and welfare fees of engineering personnel
Borrow: Project under construction
Credit: Wages payable/welfare payable
Labor expenses provided by vi auxiliary production workshop
Borrow: Project under construction
Credit: Production cost - auxiliary production cost
vii project loan interest expense (see borrowing costs)
viii delivered for use
Borrow: Fixed assets
Credit: Construction in progress
ix Remaining project materials are transferred to corporate inventory
Borrow: Raw materials
Taxes payable - Increase (advance)
Loan: Engineering materials
A. Net trial operation income and expenditure incurred before reaching the intended usable state
shall be included in the construction in progress Project cost
B. When scrapped or damaged, if the project has not yet been completed, the net loss will be included in the cost of the project under construction; if it is caused by abnormal reasons, or the project under construction is completely scrapped or damaged, the net loss will be included in the cost. Non-operating expenses.
II outsourcing project
i prepayment and back payment
Debit: Project under construction
Loan: Bank deposit
p>ii ??delivered for use
Borrow: fixed assets
Loan: construction in progress
⑦ Transfer in for free
Borrow : Fixed assets
Credit: Capital reserve - free transfer of fixed assets (net value)
Bank deposits (related expenses)
2. Reduction
Only losses are not calculated through "fixed assets liquidation"
① Investment transfer out
Borrow: long-term equity investment
Loan : Fixed assets liquidation (balance of this account)
Bank deposits/taxes payable (related taxes)
② Donation transfer out
Debit: Non-operating expenses - Donation expenses
Credit: Liquidation of fixed assets (balance of this account)
③Free transfer after approval (such as net loss incurred during transfer)
Borrow: Capital reserve - transfer fixed assets free of charge
Credit: Liquidation of fixed assets
⑤Sale, scrap, damage
i Fixed assets transferred in for liquidation
Debit: Liquidation of fixed assets (net value)
Accumulated depreciation
Provision for impairment of fixed assets
Credit: Fixed assets (original value)
ii ??Payment of clean-up costs
Debit: Fixed assets clean-up
Credit: Bank deposits
iii Sales proceeds, residual materials and insurance companies Or negligence compensation processing
Debit: bank deposits/raw materials/other receivables
Credit: liquidation of fixed assets
iv Business tax payable after sale
Debit: Liquidation of fixed assets
Credit: Tax payable – business tax payable (sales price × 5%)
v Carry forward net loss (or net income )
Borrow: Non-operating expenses – net loss on disposal (normal operations)
Non-operating expenses – extraordinary losses (abnormal reasons)
Long-term deferred payments Expenses (incurred during the preparation period)
Credit: fixed assets liquidation
3. Depreciation of fixed assets
i Provision for depreciation
Debit: administrative expenses
Manufacturing expenses
Other business expenses (operating lease)
p>Credit: Accumulated depreciation
ii ??When fixed assets are reduced due to sale, scrapping, or loss, the depreciation amount that has been withdrawn needs to be written off
Debit: Accumulated depreciation
p>Credit: Fixed assets
Note: Enterprises should also accrue depreciation for unused and unused fixed assets, and the accrued depreciation shall be included in the current management expenses (excluding renewal and renovation and Fixed assets out of service due to major repairs). Due to the implementation of the "Accounting Standards for Business Enterprises - Fixed Assets", an enterprise changes from not accruing depreciation to accruing depreciation for unused and unused fixed assets. This change in accounting policy should be adjusted retrospectively to adjust the retained earnings and related items at the beginning of the period. .
4. Subsequent expenditures on fixed assets p113-114
(1) Expenditure subsequent expenditures
If it is impossible to make the economic benefits flowing into the enterprise exceed the original estimate (that is, usually called overhaul and daily repairs) should be recognized as administrative expenses and manufacturing expenses when incurred, and will no longer be processed through deferred expenses (long-term deferred expenses) and accrued expenses.
(2) Capitalized follow-up expenditures:
① Extend the service life of fixed assets
② Substantively improve product quality
③Materially reduce production costs
If the economic benefits flowing into the enterprise may exceed the original estimate (i.e., commonly known as improvement expenditure), it should be included in the value of fixed assets, and the increased amount should not exceed The recoverable amount of the value of fixed assets (not necessarily included in full)
(3) Renovation and expansion of fixed assets
i Cancellation of original fixed assets
Debit: Construction in progress
Accumulated depreciation
Credit: Fixed assets
ii ??Payment for renovation and expansion projects is the same as for self-operated projects
Debit: Construction in progress
Credit: Bank deposits
iii Income from conversion of residual materials
Debit: Bank deposits
Credit: Construction in progress Project
iv The project is completed and delivered for use, increasing the value of fixed assets
Debit: fixed assets
Credit: construction in progress
5 ． Profit and loss of fixed assets
①Profit
i When confirmed as profit after inventory
Debit: Fixed assets (market price - depreciation loss)
Credit: Pending property losses and surplus
ii ??Written off after approval
Debit: Pending property losses and surplus
Credit: Business External income - Fixed assets inventory surplus
② Inventory loss
When i is confirmed as inventory loss after inventory inspection
Debit: Pending property losses and excess
Accumulated depreciation (book value)
Fixed asset impairment provision
Credit: Fixed assets (original book value)
ii ??Write-off after approval
Debit: Non-operating expenses – fixed asset inventory losses
Credit: Pending property gains and losses
7. Period-end valuation of fixed assets (omitted)
Chapter 5 Intangible Assets and Other Assets
1. Intangible assets
①Purchased intangible assets
Debit: intangible assets (actual price paid)
Credit: bank deposits
② Investor investment
Debit: intangible assets (price confirmed by both investors)
Credit: paid-in capital/equity
Note: Investment received for the initial issuance of stocks Investor investment
Debit: intangible assets (book value of the investor)
Credit: paid-in capital/equity
③Accept donations
Debit: Intangible assets (receipt amount + relevant taxes paid)
Credit: Deferred taxes
Capital reserves
Bank deposits/taxes payable (Relevant taxes and fees)
④ Develop by yourself and apply for acquisition according to legal procedures
Registration fees, lawyer fees and other related expenses incurred when acquiring i
Borrow: Intangible assets (determined actual cost)
Credit: bank deposits
ii ??Research and development expenses (such as material fees, wages and welfare fees of directly involved personnel, rent, borrowing costs, etc.)
Debit: management expenses
Credit: bank deposits, raw materials, wages payable
⑤Land use rights purchased or obtained by paying land transfer fees
Debit: Intangible assets - land use rights (actual payment)
Credit: Bank deposits
Note: When the land is developed
Borrow: Construction in progress
Credit: Intangible assets - land use rights
⑥ Use intangible assets for external investment
assets, compared with non-monetary transactions
⑦Sale of intangible assets (i.e. transfer of ownership)
Borrow: bank deposits
Provision for impairment of intangible assets
[Non-operating expenses – loss on sale of intangible assets]
Credit: intangible assets
Taxes payable – business tax payable
[Non-operating income – Proceeds from the sale of intangible assets]
⑧Leasing intangible assets (i.e. transferring the right to use)
Debit: bank deposits
Credit: other business income
Relevant expenses carried forward
Debit: other business expenses (such as service fees, business tax)
Credit: bank deposits
⑨Amortization (term Once determined, it cannot be changed) P197
Debit: Management expenses (self-used intangible assets)
Other business expenses (rented intangible assets)
Credit: Intangible assets Assets (book value/remaining useful life)
Note: Amortization period of intangible assets: Intangible assets that increase in the current month will begin to be amortized in that month, and intangible assets that decrease in the current month will no longer be amortized in that month.
If an impairment provision occurs in the current period, the amortization amount in the next period will be amortized based on the estimated recoverable amount and remaining useful life.
It is expected that an intangible asset can no longer bring benefits to the enterprise. If there is no future economic benefit in the future, all its amortized value will be transferred to the current management expenses
⑩Subsequent expenditures on intangible assets, such as annual fees paid every year after obtaining the patent right and litigation fees incurred in maintaining the patent right , directly included in the current management fee
2. Other assets
①Long-term deferred expenses
The part that should be borne by the current period shall not be regarded as long-term deferred expenses.
When i occurs
Debit: long-term deferred expenses
Credit: bank deposits
When ii is amortized
Debit: administrative expenses, manufacturing expenses, operating expenses
Credit: long-term deferred expenses