Company A invested in the factory building, which was appraised by the asset appraisal agency at a price of 3 million yuan, and the appraisal result was recognized by all investors; Company B invested a set of new equipment with a value of 2 million yuan and a patent value of 6,543.8+0,000 yuan, whose value has been confirmed by all investors, and the patent certificate and other related documents have been handed over to ABC Company; Company C invested RMB 3,000,000.00 Yuan in the bank of ABC Company.
Borrow: Fixed Assets-Workshop 300
A certain device 200
Intangible assets 100
Bank deposit 300
Loan: paid-in capital-Company A 300
-b300 Company
-C 300 company
2. 10 in may, ABC company obtained a short-term loan of 200,000 yuan from the bank, with a term of 4 months and an annual interest rate of 6%, with interest paid monthly.
Debit: Bank deposit 20
Loans: short-term loans 20
On March 5 1 1 day, raw materials 10 tons were purchased from a supplier, with a total value of150,000 yuan, a value-added tax of 25,500 yuan and a freight of 450,000 yuan. Transport invoice did not formally accept the freight, and the materials were accepted for warehousing. The invoice bill has been received and the loan has been paid by check.
Borrow: raw materials 15.45
Taxes payable-VAT payable (input tax) 2.55
Loan: bank deposit 18
4. According to the "Summary of Issue Voucher" in May, the material expenses are allocated: 70,000 yuan for products produced in the basic production workshop, 654.38+200,000 yuan for common materials in the basic production workshop and 300,000 yuan for the administrative department.
Borrow: production cost-product A 7
Manufacturing cost 1.2
Management fee 0.3
Loan: raw materials 8.5
5. The wages of workers shall be accrued in May, including: 30,000 yuan for workers producing A products in basic production workshops, 5,000 yuan for managers and 25,000 yuan for administrators in basic production workshops.
Borrow: production cost-product A 3
Manufacturing cost 0.5
Management fee 2.5
Loan: Salary payable to employees 6
6. Pay this month's water and electricity charges with bank deposits, including 20,000 for the production workshop and 5000 for the management department.
Debit: Manufacturing Expenses 2
Management fee 0.5
Loan: Bank deposit 2.5
7. At the end of the month, some A products were completed and put into storage. The total cost of finished product A is 80,000 yuan, which has been accepted by relevant departments and put into storage.
Borrow: inventory goods-product A 8
Credit: Production Cost -A Product 8
8. At the end of the month, the interest payable on the above short-term loan is 0. 1.000 yuan.
Debit: financial expenses 0. 1
Loan: interest payable 0. 1
9. Withdraw 70,000 cash from the bank at the end of the month for paying salaries.
Debit: Cash on hand 7
Loans: bank deposits 7
On June 2nd, 10, the total cost of selling the above-mentioned finished product A was 60,000 yuan, the total price was 80,000 yuan, and the value-added tax was13,600 yuan. The other party promises to pay after 10.
Debit: Accounts receivable 9.36
Loan: income from main business 8
Taxes payable-VAT payable (output tax) 1.36
11.Depreciation of fixed assets is accrued at the end of June, including: 22,000 yuan for basic production workshop, 8,000 yuan for administrative department and 2,000 yuan for specialized sales organization.
Borrow: Manufacturing cost 2.2
Management fee 0.8
Credit: accumulated depreciation 3
12. Pay the advertising fee of 30,000 yuan in the first half of the year with bank deposit.
Debit: Selling expenses 3
Loans: bank deposits 3
On June 13 and July 16, I attended a commodity fair and paid 7000 yuan for the exhibition and 3000 yuan for the booth. The money was paid by bank deposit transfer.
Debit: sales expense 1
Loan: bank deposit 1
On June 14 and August 1 4, our company received a deposit of RMB 60,000.00 Yuan from Company A, which was deposited in the company bank.
Debit: Bank deposit 6
Credit: accounts received in advance 6
15. On August 2nd, the company issued a transfer check to buy office supplies 240 yuan and labor insurance supplies 560 yuan, which were required for the workshop.
Debit: The manufacturing cost is 800 pounds.
Loan: 800 yuan in bank deposit.