10
Loans: bank deposits
100
Amortization by year
Borrow: manufacturing expenses (management expenses)
1
loan
; accumulated amortization
1 (in actual work, it should be amortized on a monthly basis). The amortization in 2007 is the same as above. When transferring money on June 65438+10/October 65438 +0, 2008:
borrow
: bank deposit
nine
accumulated amortization
2
Non-operational expenditure
0.55
Loan: intangible assets
10
Taxes payable-business tax payable
0.45
Additional tax is accumulated according to turnover tax in the following ways:
Business tax and surcharges
Loan:
Taxes payable-urban construction tax payable
-education surcharge