Borrow: production cost 7020
Borrow: raw materials-A material 7020
2. On/month/month/month/month, kloc entrusted Wei Xing to process a batch of packaging materials, and distributed 20 kilograms of materials at a unit cost of 46.8 yuan. The freight is paid in cash in 200 yuan (7% of the input tax can be deducted upon receipt of the freight invoice).
Borrow: entrusted processing materials 1 122.
Taxes payable-VAT payable-input tax 14
Loan: raw materials-material B 1 136.
3. 1 month 1 1 day, issue a transfer check to pay the processing fee of Wei Xing processing plant 1 ,000 yuan, VAT 1, 70 yuan.
Borrow: entrusted processing materials 1000,
Taxes payable-VAT payable-input tax 170
Loan: bank deposit 1 170.
4. On1month 12, the packaging materials entrusted for processing were recovered and the receiving and warehousing procedures were completed.
Borrow: raw materials 2 122
Loan: entrusted processing materials 2 122
5./KOOC-0/month/KOOC-0/5, the existing machinery and equipment in a workshop were routinely repaired, and the material cost incurred during the maintenance was 46.8 yuan (material B was consumed/KOOC-0/kg, and the maintenance personnel should be paid 200 yuan.
Debit: management fee 246.5
Loan: raw materials -b46.8
Payable employee salary 200
6. 1 month 16, the first workshop used 2000 kg of material a and 400 kg of material b to produce product a.
Borrow: production cost
Borrow: raw materials-material a.
Raw material-material b
7. 1 month 18, Zhao Xing, the purchasing department, reimbursed 600 yuan's travel expenses, and 400 yuan returned the rest in cash.
Borrow: management fee-travel expenses 600.
Cash 400
Loan: Other receivables-Zhao Xingming 1000
8. 1 23rd, I bought a testing equipment with my bank deposit. The special VAT invoice shall indicate the unit price 100000 yuan, the tax 17000 yuan and the total tax1/7000 yuan. The equipment has been delivered to the company and installation has begun.
Borrow: Construction in progress 100000
Taxes payable-VAT payable-input tax 17000
Loan: bank deposit 1 17000.
9./Kloc-On October 24th, a transfer check was issued to pay the installation fee of 2000 yuan to Jinzhi Equipment Installation Company, and the value-added tax was 340 yuan.
Borrow: Construction in progress 2000
Taxes payable-VAT payable-Input tax 340
Loan: Bank deposit 2340
10. 1 26th, amortize this month's intangible assets-patent right (the patent fee is 60,000 yuan).
Borrow: management expenses-amortization of intangible assets of 60,000 yuan.
Loan: intangible assets-patent 60000.
1 1. 1 27th, according to the actual warehousing account report, the loss of material A in the raw material warehouse was large, with a loss of 20kg, and the unit price of material A was 70.2 yuan per kilogram. The reason remains to be investigated.
Debit: excess loss of pending property 1404
Loan: raw materials-material A 1404
12 years 1 28, interest on short-term loans of this month shall be accrued, with an annual interest rate of 6% (short-term loans 100000).
Debit: Financial expenses 500.
Loan: interest payable 500.
113497.28 yuan was paid by ICBC on September 29th, and personal income tax was withheld by 462 yuan, and pension insurance was withheld by 65438 yuan.
Debit: Payables 12429 1.28.
Management fee-endowment insurance-10332
Loan: Taxes payable-Personal income tax 462
Bank deposit 1 13497.28
14. 1 30th, according to the write-off report of material inventory gain and loss, the material inventory loss occurred on 27th 1 month was verified as non-operating expenses.
Borrow: business trip 1404
Loan: loss and surplus of pending property 1404.
In addition: you don't need to add the balance at the beginning of the month to calculate interest this month.
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